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Paragraph
Law, 1894.

280

Rate of

Woolens and worsteds.- Continued.

yarns, wool, worsted, or animal hair, wholly or in part

of (T. D. 6649).

valued not over 40% per lb.....

valued over 40% per lb..

Works of art, see "Art."

Worm-gut, see "Cat-gut."

60 Wormwood, oil of (absinthe)....

Worsteds, see "Woolens."

Duty.

Wrecks, goods recovered from,* see Sections 2928, 3058,
Revised Stautes, Act of June 22, 1874, and section 20 of
Act of August 28, 1894, supra, and notes at the foot
of this page.

$3 Xylidine (T. D. 5538)..

X

Xylonite (T. D. 6744), as collodion, which see.

556 Xyotile, mineral, crude..

30% 40%

25%

20%

.free

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#1. The word "WRECK" is defined to mean the injury or destruction of a vessel by being cast on shore, or on the rocks, or by being permanently disabled or sunk by the force of winds or waves, or by collision or by fire (T. D. 4337). When a vessel sinks she becomes a wreck at the time of sinking, and not at the time when it proves impossible to raise her (T. D. 4327, 12061). Goods recovered from a lighter, which sank while carrying the goods to the importing vessel in the port of exportation, were held to be wrecked goods and entitled to entry under Section 2928, R. S. q. v. (T. D. 12061). But a vessel after stranding and being conveyed into port is not a wreck, and her cargo is not wrecked goods (T. D. 7554) nor is the cargo of a vessel which was damaged by extinguishing a fire, on board, considered wrecked goods (T. D. 7326).

2. Anchors and chains slipped during a storm within the waters of the United States, and recovered by other parties, not dutiable (T. D. September 21, 1875, April 6, 1894, Baltimore).

3. The hull, tackle, apparel and sea-stores of a foreign vessel, wrecked or condemned on the shores of the United States, or of an American vessel, wrecked in foreign waters and brought back to the owners in the United States, are not dutiable, the involuntary arrival not being regarded as an importation. If in the latter case they are sold abroad, and the purchaser returns them to the United states, they become dutiable (T. D. 131, 538, 563, 566, 2188, 4327, 7064, 7807, 11582, 12086, 13096, 15096).

4. Kentledge used as ballast on a vessel wrecked is not part of equipment, and is treated as merchandise upon importation (T. D. 2082).

5. Wrecked or derelect goods sold on behalf of salvors are dutiable, if they belong to the dutiable class (T. D. 2041, 2282, 4168).

6. Iron and steel should be appraised on its condition and value at the time of importation, same as other wrecked goods (T. D.

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450 Yarn,* coir, (T. D. 3883)..

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Rate of
Duty.

..free.

or threads, of flax or hemp or of a mixture of
either..

35%

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298

grass.

35%

or threads, silk, of every description (T. D. 6127,

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386 Yolks of eggs, for tanning (T. D. 2889, 7315).............free.

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Zephyr cloth, wool, as woolen dress goods (T. D. 7630).
cotton, as cotton cloth (G. A. 1302).

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177 Zinc, articles, manufactures, or wares, not specially provided for, composed wholly or in part of zinc, whether partly or wholly manufactured (G. A. 73), (see notes to Sec. 4, Act of Aug. 28, 1894)............. 35% (articles composed wholly or partly of zinc, if not found in this "Schedule" under their specific names, are classified under this general provision.)

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177 176

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chloride of (T. D. 4526, G. A. 1575)..

metal for sheathing, see 'Metals."

nails.....

old and worn out, fit only to be remanufactured,

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*The difference between yarn and twine, consists in the former being a material spun for weaving with little, if any, twist while the latter is closely twisted so as to make it strong and fit for use in binding packages of merchandise, and the making of seines, nets, &c., (T. D. 4948, 6029, 6054, 6467, G. A. 177, 2232, 2400.)

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249 Zoedone (T. D. 5790), as mineral water, artificial..

Zoological collections, see "Animals."

Zythum, see "Liquors."

25%

20%

NOTE,

Paragraph 683 of Act of Aug. 28, 1894, provides, that all the articles mentioned below, when imported from any country which lays an export duty or imposes discriminating stumpage dues on any of them, shall be subject to the duties under the Act of October 1, 1890, viz:*

Paving posts, railroad ties, and telephone and telegraph poles of cedar.

Timber, hewn and sawed, and timber used for spars and in building wharves.

Timber, squared or sided.

Sawed boards, plank, deals, and other lumber, rough or dressed, except boards, plank, deals, and other lumber of cedar, lignumvitæ, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, and all other cabinet woods.

Pine clapboards.

Spruce clapboards.

Hubs for wheels, posts, last blocks, wagon blocks, oar blocks, gun blocks, heading, and all like blocks or sticks, rough hewn or sawed only.

Laths.

Pickets and palings.

Shingles.

Staves of wood of all kinds, and wood unmanufactured.

EXTRACT OF ACT OF OCT. 1, 1890.

SCHEDULE D.-WOOD AND MANUFACTURES OF.

216. Timber, hewn and sawed, and timber used for spars and in building wharves, ten per centum ad valorem.

217. Timber, squared or sided, not specially provided for in this act, one-half of one cent per cubic foot.

218. Sawed boards, plank, deals, and other lumber of hemlock, white wood, sycamore, white pine and basswood, one dollar per thousand feet board measure; sawed lumber, not specially provided for in this act, two dollars per thousand feet board measure; but when lumber of any sort is planed or finished, in addition to the rates herein provided, there shall be levied and paid for each

*No export duties nor discriminating stumpage dues are imposed by Canada (T. D. 15255, 15420).

569

side so planed or finished fifty cents per thousand feet board measure; and if planed on one side and tongued and grooved, .one dollar per thousand feet board measure; and if planed on two sides, and tongued and grooved, one dollar and fifty cents per thousand feet board measure; and in estimating board measure under this schedule no deduction shall be made on board measure on account of planing, tongueing and grooving: Provided, That in case any foreign country shall impose an export duty upon pine, spruce, elm, or other logs, or upon stave bolts, shingle wood, or heading blocks exported to the United States from such country, then the duty upon the sawed lumber herein provided for, when imported from such country, shall remain the same as fixed by the law in force prior to the passage of this act.

219. Cedar: That on and after March first, eighteen hundred and ninety-one, paving posts, railroad ties, and telephone and telegraph poles of cedar, shall be dutiable at twenty per centum ad valorem.

220. Sawed boards, plank, deals, and all forms of sawed cedar lignumvitiæ, lancewood, ebony, box, granadilla, mahogany, rose wood, satinwood, and all other cabinet-woods not further manufactured than sawed, fifteen per centum ad valorem; *** and wood, unmanufactured, not specially provided for in this act, twenty per centum ad valorem.

221. Pine clapboards, one dollar per one thousand.

222. Spruce clapboards, one dollar and fifty cents per one thousand.

223. Hubs for wheels, posts, last-blocks, wagon-blocks, oarblocks, gun-blocks, heading-blocks, and all like blocks or sticks, rough-hewn or sawed only, twenty per centum ad valorem. 224. Laths, fifteen cents per one thousand pieces.

225. Pickets and palings, ten per centum ad valorem.

226. White pine shingles, twenty cents per one thousand; all other, thirty cents per one thousand.

227. Staves of wood of all kinds, ten per centum ad valorem.

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