Page:United States Statutes at Large Volume 33 Part 1.djvu/1020

 s1F·rY-111cuTu_ conemzss. sm. 111. cn. 140:;. 1905. 933 for instance, the handle of an implement and the implement itself; the glass and frame of a mirror, shall, for the total weight, be taxed according to the material chieily determining the value of the article. RULE 15. That each and every imported article, not enumerated in $***1****** ¤¤¤l¤¤· this Act, which is similar, either in material, quality, texture, or the use to which it may be applied, to an article enumerated in this Act as chargeable wit duty, shall pay the same rate of duty which is _ levied on the enumerate article which it most resembles in any of the particulars before mentioned; and if any nonenumerated article equally resembles two or more enumerated art1cles on which different rates of duty are chargeable, there shall be levied on such nonenumerated article the same rate of duty as is chargeable on the article which it resembles paying the highest rate of duty; and on articles not enumerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the component material thereof of chief value; and the words "com nent material of chief value," wherever used in this Act, shall be held) to mean that component material which shall exceed in value any other single component material of the article; and the value of each componentlmaterial shall be determined by the ascertained value of such material in its condition as found in the article. If two or more rates of duty shall be applicable to any imported article, it shall pay duty at the highest of such rates. m¤1oULA•r1oNs T0 mu numb 1*0 Lnvrme DUTY ON raoxmo, 1’ACK· Aerzs, AND m¤cm·*rAcLms. . BULB 16. Common packing, packages, receptacles, and coverin of *’•9¤¤4'· l;··=¤¢¤· i merchandise in use and imported with such_ merchan§se, mdiwwmm _ s l be dutiable under their corresponding paragraphs of the tarif except in cases of goods dutiable by gross weight or ad valorem. RULE 17. In all cases in which dutiable merchandise shall by its tariff number be dutiable upon the gross weight, the dutiable weight of such merchandise shall include the weight of all covers, receptac es, wrappers, packages, and packing of every description, whether exterior, interior, or immediate, without any allowance for tare. . RULE 18. In all cases in which dutiable merchandise shall by its tariff number be dutiable u on net weight, the dutiable weight of such merchandise shall not inchide the weight of any common exterior cover, receptacle, package, wrappers, or packing, but shall include all interior or immediate receptacles. ` RULE 19. When in a sin le recepitacle are imported glpods dutiable b net weight, togpther witliothers utiable by gross weig t, the former sdall be assessed their net weight, in accordance with the preceding rule numbered eighteen, and thedatter shall be assessed together wit the weight of the entire exterior receptacle; or, in case there should be more than one class of oods dutia le by gross weight, they shall be assessed to ether with the weight of the entire exterior receptacle proportionatel€v digded between them in accordance with their res ctive net wei ts. Iiicthe case of giods dutiable by net weight packed together with goods dutiable b 1 unities, the former shall be assessed as above prescribed, and the lsatter shall pay bly unities; the exterior receptacle will then be dutiable b its correspon ing paragraph. For the purposes of this rule, goods cihtiable ad valorem and goods free of duty shall be considered and appraised as by net weight. . RUI.E 20. \Vhere merchandise, dutia le upon its net weight, where Netweiaht. not otherwise.specially provided for, is customarily contained in packing, packages, or receptacles of uniform or similar character, it shall be the duty of the collector of the islands from time to time to ascertain by tests the actual weight or quantity of such merchandise and