Papers Relating to the Foreign Relations of the United States, 1921, Volume I

Treaty Series, No. 657

Treaty between the United States of America and the Republic of China, Signed at Washington, October 20, 1920⁸²

Whereas, it was agreed by Article VI (e), 1, and 3, of the Final Protocol entered into between the Powers and China, concluded at Peking, September 7, 1901,⁸³ that the import tariff on goods imported into China by sea should be an effective five per cent, ad valorem;

And Whereas, following the conclusion of said Protocol, and pursuant to the provisions of the first paragraph of Article XI thereof, a Treaty regarding Commercial Relations between the Government of the United States of America and the Government of China was concluded at Shanghai on the 8th day of October, 1903,⁸⁴ ratifications of which were duly exchanged on the 13th day of January, 1904;

And Whereas, by Article V and Annex III of the said treaty it was agreed that the tariff of duties to be paid by the citizens of the United States of America on goods imported into China should be as set forth in the schedule annexed to and made a part of that Treaty as Annex III thereof, subject only to such amendments and changes as were authorized by Article IV of that treaty or as might thereafter be agreed upon by the High Contracting Parties, and that the citizens of the United States of America should at no time pay other or higher duties on goods imported into China than those paid by the citizens or subjects of the most favored nation;

And Whereas, a commission composed of delegates of the governments of the United States of America and certain other powers having treaties with China regarding the duties to be paid by their citizens or subjects on imports into China, and delegates of the Republic of China has, at various conferences held at Shanghai between the 17th day of January, 1918, and the 20th day of December, 1918, agreed upon a proposed revision of the import tariff of China to the end that the rate of duty may be an effective five per cent. ad valorem on all foreign merchandise imported into China;

And Whereas, the Government of the United States of America and the Government of the Republic of China desire to confirm the application of the proposed revised tariff of duties to importations of goods into China by citizens of the United States, the two Governments have determined to conclude this supplementary treaty, and have appointed for that purpose as their plenipotentiaries:

• The President of the United States of America, Mr. Bainbridge Colby, Secretary of State of the United States; and
• The President of the Republic of China, Mr. Vi Kyuin Wellington Koo, envoy extraordinary and minister plenipotentiary of the Republic of China at Washington;

Who, having met and duly exhibited to each other their full powers, which were found to be in proper form, have agreed upon the following articles:

Article I

The tariff of duties, which under the provisions of Article V of the Treaty regarding Commercial Relations signed by the plenipotentiaries of the United States of America and China at Shanghai on the 8th day of October, 1903, are annexed to and made a part of that treaty, as Annex III thereof, shall, beginning with the date of the exchange of ratifications of the present treaty, cease to apply to goods imported into China by citizens of the United States of America.

The rules attached to the schedule of duties annexed to the Treaty regarding Commercial Relations signed by the plenipotentiaries of the United States of America and China at Shanghai on the 8th day of October, 1903, are amended as agreed upon by the High Contracting Parties and as so amended are hereunto annexed and continued in full force and effect.

Article II

The tariff of duties and the rules hereunto annexed, shall beginning with the date of the exchange of ratifications of the present treaty be in full force and effect at the ports and places of China open to commerce with foreign countries, and beginning with the date of the exchange of ratifications the said duties shall be paid by citizens of the United States of America on goods imported into China, until modified or changed by agreement between the two High Contracting Parties; but the citizens of the United States of America shall at no time be required to pay other or higher duties on goods imported into China than are paid by the citizens or subjects of the most favored nation.

Article III

Except as provided in Articles I and II of the present treaty, the> articles and provisions of the treaty signed at Shanghai, October 8, 1903, between the plenipotentiaries of the United States of America and China, shall continue in full force and effect, and the articles and provisions of the present treaty shall be read and construed as a supplementary treaty thereto, and shall be as binding and of the same efficacy as if they had been inserted therein.

Article IV

In the event of there being any difference of meaning between the English and Chinese texts of the present treaty, the English text shall be held to be the correct one.

This treaty and the tariff of duties and rules hereunto annexed shall be ratified by the two High Contracting Parties in conformity with their respective constitutions, and the ratifications shall be exchanged at Washington.

In Testimony Whereof, the plenipotentiaries of the two High Contracting Parties, by virtue of their respective powers, have signed this treaty in duplicate in the English and Chinese languages, and have affixed their respective seals.

Done at Washington this twentieth day of October in the year one thousand nine hundred and twenty, corresponding to the twentieth day of the tenth month of the ninth year of the Republic of China.

[seal]

Bainbridge Colby

[seal]

Vi Kyuin Wellington Koo

ANNEX I

Import Tariff

No.	Name of Article	Agreed Value		Proposed Duty Rate
		Per	Hk. Tls.	Hk. Tls.
	cotton and cotton goods
	Cotton Piece Goods, Grey:—
1	Grey Shirtings and Sheetings, not over 40 ins. by 41 yds.:
	(a) Weight 7 lb and under	Piece	1.817	0.091
	(b) Weight over 7 lb and not over 9 lb.	Piece	2.681	0.13
	(c) Weight over 9 lb and not over 11 lb.	Piece	3.530	0.18
2	Grey Shirtings and Sheetings, not over 40 ins. by 41 yds. and with more than 110 threads per square inch:
	(a) Weight over 11 lb. and not over 12½ lb.	Piece	3.933	0.20
	(b) Weight over 12½ lb. and not over 15½ lb.	Piece	4.668	0.23
	(c) Weight over 15½ lb	Piece	5.400	0.27
3	Grey Shirtings and Sheetings, not over 40 ins. by 41 yds. and with 110 threads or less per square inch:
	(a) Weight over 11 lb. and not over 15½ lb.	Piece	3.293	0.16
	(b) Weight over 15½ lb	Piece	4.000	0.20
4	Drills and Jeans, Grey, not over 31 ins. by 31 yds:	Piece	2.960	0.15
5	Drills and Jeans, Grey, not over 31 ins. by 41 yds:
	(a) Weight 12¾ lb and under	Piece	3.900	0.20
	(b) Weight over 12¾ lb	Piece	3.215	0.16
6	T-Cloths, Grey, not over 34 ins. by 25 yds:
	(a) Weight 7 lb. and under	Piece	1.722	0.086
	(b) Weight over 7 lb	Piece	2.312	0.12
7	T-Cloths, Grey, over 34 ins. but not over 37 ins. by 25 yds.	Piece	2.900	0.15
8	Imitation Native Cotton Cloth (including Machine-made), Grey, not over 24 ins. wide and with not more than 110 threads per square inch.	Picul	32.400	1.60
9	Cotton Flannel or Flannelette of Plain or Twill Weave, Grey:
	(a) Not over 32 ins. by 31 yds.	Piece	3.484	0.17
	(b) Over 32 ins. but not over 40 ins. by 31 yds.	Piece	4.800	0.24
	Cotton Piece Goods, White or Dyed (irrespective of finish):—
10	Plain White Shirtings and Sheetings, not over 37 ins. by 42 yds.	Piece	4.183	0.21
11	White Irishes, not over 37 ins. by 42 yds.	Piece	5.096	0.25
12	Drills and Jeans, White, not over 31 ins. bv 32 vds.	Piece	3.296	0.16
13	Drills and Jeans, White, not over 31 ins. by 42 yds.	Piece	4.348	0.22
14	T-Cloths, White, and Mexicans, not over 32 ins. by 41 yds.	Piece	3.614	0.18
15	Dimities, Piqués, Vestings, Quiltings, and Bedford Cords, White, not over 30 ins. by 30 yds.	Piece	4.749	0.24
16	Cambrics, Lawns, and Muslins, White, Plain, not over 46 ins. by 12 yds.	Piece	0.810	0.041
17	Cambrics, Lawns, and Muslins, White, Figured, not over 46 ins. by 12 yds.	Value 5 per cent
18	Cambrics, Lawns, and Muslins, Dyed, Plain or Figured, not over 46 ins. by 12 yds.	Value 5 per cent
19	White or Dyed, Plain or Figured Muslins, Lawns, Cambrics, Limbrics, Pongees, Brocades, and Striped, Spotted, Corded, and Figured Shirtings:
	(a) Not over 30 ins. by 31 yds.	Piece	4.443	0.22
	(b) Over 30 ins. but not over 37 ins. by 42 yds.	Piece	5.000	0.25
20	Lenos, White or Dyed, not over 31 ins. by 30 yds.	Piece	2.161	0.11
21	Leno Brocades. White or Dyed	Value 5 per cent
22	Dyed Shirtings and Sheetings, Plain:
	(a) Not over 30 ins. by 33 yds.	Piece	2.7555	0.14
	(b) Not over 30 ins. and over 33 yds., but not over 43 yds.	Piece	3.5905	0.18
	(c) Not over 36 ins.by 21 yds	Piece	2.1048	0.11
	(d) Not over 36 ins. and over 21 yds. but not over 33 yds.	Piece	3.30759	0.17
	(e) Not over 36 ins. and over 33 yds. but not over 43yds.	Piece	4.30989	0.22
23	Dyed Drills and Jeans, Plain:
	(a) Not over 31 ins. by 33 yds	Piece	3.600	0.18
	(b) Not over 31 ins. and over 33 yds. but not over 43 yds.	Piece	4.676	0.23
24	Dyed T–Cloths, Embossed Cantoons, Alpacianos, Real and Imitation, Turkey Reds, not over 32 ins. by 25 yds.:
	(a) Weight 3¼ lb. and under.	Piece	1.889	0.094
	(b) Weight over 3¼ lb. but not over 5¼ lb.	Piece	2.400	0.12
	(c) Weight over 5¼ lb	Piece	3.320	0.17
25	Mercerized Crimps, white, Dyed, or Printed, Plain or Figured, not over 32 ins. by 32 yds.	priece	5.0478	0.27
26	Oatmeal Crapes, White or Dyed, Plain or Figured, not over 33 ins. by 33 yds.	Piece	5.265	0.26
27	Cotton Crape (excluding Oatmeal Crapes), Grey, Bleached, Dyed, Printed, Or Dyed in the Yarn:
	(a) Not over 15 ins. Wide	Value 5 per cent
	(b) Over 15 ins. but not over 30 ins. wide.	Yard	0.106	0.0053
28	Lastings, Italians, Satteens, Ribs, Cords, Moreens, Beatrice Twills, Tientsin Twills, Satteen Drills, Satteen Stripes, Repps, and Imitation (Weft-faced) Venetians, White or Dyed, Plain or Figured, not over 33 ins. by 33 yds.	Piece	4.540	0.23
29	Poplins and Venetians, White or Dyed, Plain, not over 33 ins. by 33 yds.	Piece	8.0946	0.40
30	Poplins and Venetians, White or Dyed, Figured, not over 33 ins. by 33 yds.	Piece	10.000	0.50
31	Cotton Flannel or Flannelette of Plain or Twill Weave:
	(1) White, Dyed, or Printed, or Dyed in the Yarn, exclusive of Duplex or Reversible Prints:
	(a) Notover 25 ins. by 15 yds	Piece	1.400	0.07
	(b) Over 25 ins. but not over 30 ins. by 15 yds.	Piece	1.700	0.085
	(c) Over 25 ins. but not over 31 ins. by 31 yds.	Piece	3.600	0.18
	(d) Over 30 ins. but not over 36 ins. by 15 yds.	Piece	2.000	0.10
	(e) Over 30 ins. but not over 36 ins. by 31 yds.	Piece	4.300	0.22
	(2) Duplex or Reversible Prints	Value 5 per cent
32	Dyed Cotton Spanish Stripes:
	(a) Not over 32 ins. by 20 yds.	Piece	2.241	0.11
	(b) Over 32 ins. but not over 64 ins. by 20 yds.	Piece	4.482	0.22
33	Dyed Cotton Velvets and Velveteens, Plain, not over 26 ins. wide.	Yard	0.2884	0.014
34	Cotton Velvets and Velveteens, Printed, Figured, or Embossed, Velvet and Velveteen Cords, Corduroys, Fustians, Moleskins, and Plushes.	Value 5 per cent
35	Canvas, Cotton (including Cotton Duck), for sails, etc.	Yard	0.300	0.015
36	Stockinet or Knitted Tissue:
	(a) Raised	Picul	44.000	2.20
	(b) Not Raised	Value 5 per cent
	Cotton Piece Goods, Printed:—
37	Printed Cambrics, Printed Lawns, Printed Muslins, Printed Shirtings, Printed Sheetings, Printed T-Cloths, (including those known as Blue and White Printed T-Cloths), Printed Drills, Printed Jeans, Printed Diagonal Twills, Twill Cretonnes, Printed Silesias, Printed Repps (excluding Repp Cretonnes):
	(a) Not over 20 ins. wide	Value 5 per cent
	(b) Over 20 ins. but not over 46 ins. by 12 yds.	Piece	1.020	0.051
	(c) Over 20 ins. but not over 32 ins. by 30 yds.	Piece	2.302	0.12
	(d) Over 32 ins. but not over 42 ins. by 30 yds.	Piece	3.094	0.15
	Printed Mercerized Crimps. See No. 25.
38	Printed Oatmeal Crapes and Oatmeal Crape Cretonnes, Not over 32 ins. by 30 yds.	Piece	2.705	0.14
	Printed Cotton Crape. See No. 27.
39	Printed Turkey Reds, Real and Imitation, not over 31 ins. by 25 yds.	Piece	2.068	0.10
40	Printed Lenos, not over 31 ins. by 30 yds.	Piece	2.350	0.12
41	Printed Satteens and Satinets, Printed Brocades (including Printed Fancy Woven Stripes or checks), Printed Italians, Printed Damasks, Printed Venetians, Printed Lastings, Printed Beatrice Twill, Printed Cords, Printed Poplins, Printed Moreens, not over 32 ins. by 30 yds.	Piece	5.000	0.25
	Printed Flanellette. See No. 31.
42	Duplex or Reversible Prints of Shirting Weave and one colour only, not over 32 ins. by 30 yd.	Piece	3.000	0.15
	Printed Velvets and Velveteens. See No. 34
43	Printed Domestic Cretonnes, Printed Satteen Cretonnes, Printed Repp Cretonnes, Printed Embossed Figures, Printed Art Muslins and Casement Cloth, Printed Cotton Coatings, Trouserings, and Gabardines, and all other Duplex or Reversible Prints except those enumerated in Classes 37 and 42.	Value 5 per cent
	Printed blankets. See No. 45.
	Printed Handkerchiefs. See No. 48.
	The term “Printed” in this Tariff includes Pigment Style, Direct Printing Style, Steam Style, Discharge Style, Madder or Dyed Style, Resist Style, Resist Pad Style, Metal Style, and so forth, irrespective of finish.
	The term “Duplex or Reversible Print” in this Tariff includes all Printed Cottons having (a) a different pattern printed on each side of the cloth, (b) the same design on both sides of the cloth, whether printed with one or more rollers.
	Cotton Piece Goods, Yarn-dyed:
	Cotton Crape, See No. 27.
	Cotton Flannel, or Flannelette. See No. 31.
	Stockinet. See No. 36.
	Not otherwise enumerated	Value 5 per cent
	Cotton Piece Goods, not otherwise enumerated.	Value 5 per cent
	Cotton, Raw, Cotton Thread, Cotton Yarn, and Goods made of Cotton:—
44	Ankle Bands, Plain or Decorated	Picul	80. 000	4.00
	Bags, new, See No. 529	Picul	40.000	2.00
45	Blankets, Plain, Printed, or Jacquard (including those with a taped or whipped edge of Silk or other material), and Blanket Cloth.	Picul	40.000	2.00
	Canvas. See No. 35.
	Crape. See No. 27.
46	Counterpanes, Honeycomb or Alhambra:
	(a) Not over 2½ yds. long	Picul	45.000	2.25
	(b) Over 2½ yds. Long	Value 5 per cent
47	Embroidered Edging or Insertion, Machine-Made.	Value 5 per cent
	Flanelette. See No. 31.
48	Handkerchiefs, neither Embroidered nor Initialled:
	(1) White, Dyed, or Printed, Hemmed, (but not with a drawn-thread hem):
	(a) Not over 13 ins. square_	Dozen	0.220	0.011
	(b) Over 13 ins. square but not over 18 ins. square	Dozen	0.360	0.018
	(c) Over 18 ins. square but not over 30 ins. square	Dozen	0.530	0.027
	(2) White, Dyed, or Printed, with drawn-thread hem:
	(a) Not over 13 ins. Square	Dozen	0.360	0.018
	(b) Over 13 ins. square but not over 18 ins. Square	Dozen	0.750	0.038
	(c) Over 18 ins. square, but not over 30 ins. square	Dozen	0.920	0.046
	(3) Printed handkerchiefs, Unhemmed:
	(a) Not over 18 ins. square.	Dozen	0.190	0.01
	(b) Over 18 ins. square but not over 25 ins. Square	Dozen	0.640	0.032
	(c) Over 25 ins. square, but not over 29 ins. square	Dozen	0.800	0.04
	(d) Over 29 ins. square but not over 34 ins. square	Dozen	1.030	0.052
49	Knitted Clothing, Raised, (including that stitched with silk thread and with facings of silk or other ma-	Picul	74.000	3.70
50	Raw Cotton	Picul	16.000	0.80
51	Singlets or Drawers, not Raised (including those stitched with Silk Thread and with facings of Silk or other material)	Dozen	2.800	0.14
52	Socks and Stockings:
	(a) Not Raised on either side:
	(1) Made of Ungassed or Unmercerized Thread	Picul	70.000	3.50
	(2) Made of Gassed or Mercerized Thread or stitched or embroidered with Silk	Picul	150.000	7.50
	(b) Raised	Value 5 per cent.
	(c) Others	Value 5 per cent.
	Stockinet. See No. 36.
53	Towels:
	(a) Turkish	Picul	50.000	2.50
	(b) Honeycomb or Huckaback.	Picul	44.000	2.20
54	Thread, Dyed or Undyed (irrespective of finish:—)
	(1) Sewing Cotton:
	(a) In Balls or skeins:
	3–cord_	Picul	100.000	5.00
	6–cord	Picul	190.000	9.50
	(b) On spools or cops:
	2–cord, 50 yds. or less	Gross	0.586	0.029
	3–cord, 50 yds. or less	Gross	0.788	0.039
	6–cord, 50 yds. or less	Gross	1.458	0.073
	Other lengths in proportion.
	(2) Crochet or Embroidery Cotton, in skeins or balls	Picul	82. 449	4.10
55	Waste Cotton	Picul	9.600	0.48
56	Yarn:
	(1) Grey (irrespective of fold):
	(a) Counts up to and including 17	Picul	25.500	1.28
	(b) Counts above 17 and up to and including 23	Picul	27.668	1.38
	(c) Counts above 23 and up to and including 35	Picul	38.000	1.90
	(d) Counts above 35 and up to and including 45	Picul	43.600	2.18
	(e) Counts above 45	Value 5 per cent-
	(2) Dyed, Bleached, Gassed, Mercerized, etc	Value 5 per cent-
	WOOL, SILK, LINEN, AND HEMP GOODS
	Flax, Hemp, and Jute Goods:—
57	Gunny Bags, New	Picul	8.480	0.42
58	Gunny Bags, old	Value 5 per cent
59	Hemp	Picul	14.000	0.70
60	Hemp or Hessian Bags, New	Picul	18.900	0.95
61	Hemp or Hessian Bags, Old	Value 5 per cent.
62	Hessian Cloth	Picul	18.000	0.90
63	Canvas of Hemp and Jute for Sails, etc	Yard	0.38165	0.019
64	Canvas Linen (elastic), for Tailoring	Value 5 per cent.
65	Tarpaulin of Hemp or Jute	Yard	0.229	0.011
	Silk Goods and Silk Mixtures:—
66	Silk Piece Goods (all bilk), Plain, Figured, or Brocaded.	Value 5 per cent
67	Silk Plushes and Silk Velvets, Pure	Catty	10.984	0.55
68	Silk Seal, with cotton back	Catty	2.9418	0.15
69	Silk Socks and Stockings, Knitted (including those made of Artificial Silk).	Catty	7.000	0.35
70	Silk Mixture Plushes and Velvets (i. e., made of silk mixed with other fibrous material, with Cotton back).	Catty	2.6537	0.13
71	Silk and Cotton Satins, White or Dyed in the Piece:
	(a) Plain	Catty	2.533	0.13
	(b) Figured	Catty	3.233	0.16
72	Silk and Cotton Satins, Dyed in the yarn	Catty	4.000	0.20
73	Silk and Cotton Mixtures, not otherwise enumerated.	Value 5 per cent
74	Silk Ribbons, all Silk and Mixtures.	Value 5 per cent
	Wool and Cotton Unions:—
75	Union Shirtings, not over 33 ins. wide.	Yard	0.4853	0.024
76	Cloth made of remanufactured Wool and Cotton, such as Meltons., Vicunas, Beavers, Army Cloths, Union Cloths, Leather Cloths, Presidents (including Cloth containing a small quantity of new Wool for facing purposes), not Over 56 ins. wide.	Yard	0.800	0.04
77	Italian Cloth, Plain or Figured, Alpacas, Lustres, Orleans, and Sicilians.	Value 5 per cent
	Wool and Woolen Goods:—
78	Wool. Sheep’s	Picul	17.000	0.85
79	Blankets and Rugs	Pound	0.560	0.028
80	Bunting, not over 24 ins. by 40 yds.	Piece	6.560	0.33
81	Camlets, not over 31 ins. by 62 yds.	Piece	15.600	0.78
82	Flannel, not over 33 ins. Wide	Yard	0.480	0.024
83	Lastings, Plain, Figured, or Craped, not over 31 ins. by 32 yds.	Piece	14.620	0.73
84	Llama Braid	Picul	150.000	7.50
85	Long Ells, not over 31 ins. by 25 yds.	Piece	6.657	0.33
86	Russian, Broad, Superfine, Medium, and Habit Cloth, not over 76 ins. wide.	Yard	1.520	0.076
87	Spanish Stripes, not over 64 ins. wide.	Yard	0.636	0.032
88	All Woolen and Worsted Yarn and Cord, including Berlin Wool.	Picul	120.000	6.00
	metals
89	Aluminium	Value 5 per cent
90	Aluminium Sheets	Value 5 per cent
91	Antifriction Metal	Value 5 per cent
92	Antimony Regulus and Refined	Picul	14.000	0.70
93	Antimony Ore	Value 5 per cent
	Brass and Yellow Metal:—
94	Bars and Rods	Picul	30.183	1.50
95	Bolts, Nuts, Rivets, Washers, and Accessories.	Value 5 per cent
96	Ingots	Picul	30.183	1.50
97	Nails	Picul	36.765	1.80
98	Old (fit only for remanufacture)	Value 5 per cent
99	Screws	Value 5 per cent
100	Sheets and Plates	Picul	30.183	1.50
101	Tubes	Picul	47.809	2.40
102	Wire	Picul	30.183	1.50
	Copper:—
103	Bars and Rods	Picul	33.950	1.70
104	Bolts, Nuts, Rivets, and Washers.	Value 5 per cent
105	Ingots and Slabs	Picul	28.000	1.40
106	Nails	Picul	47.385	2.40
107	Old (fit onlv for remanufacture)	Value 5 per cent
108	Sheets and Plates	Picul	33.950	1.70
109	Tacks	Value 5 per cent
110	Tubes	Value 5 per cent
111	Wire	Picul	33.950	1.70
112	Wire Cable	Value 5 per cent
113	Wire Rope	Value 5 per cent
	Iron and Steel, Ungalvanized (not including Bamboo, Spring, and Tool Steel):—
114	Anvils, Swage-blocks, Anchors, and Parts of, and Forgings (each weighing in every case 25 lb. or over.)	Picul	11.484	0.57
115	Bolts, Nuts, and Washers	Value 5 per cent
116	Castings, Rough	Picul	5.132	0.26
117	Chains, and Parts of	Picul	7.667	0.38
118	Cobbles, Wire Shorts, Defective Wire, Bar Croppings, and Bar Ends, Galvanized or Ungalvanized.	Picul	2.658	0.13
119	Crossings for Railways	Value 5 per cent
120	Fish-plates and Spikes	Value 5 per cent
121	Hoops	Picul	5.451	0.27
122	Old (fit only for remanufacture)	Picul	1.946	0.10
123	Nail-rod, Bars, Twisted or Deformed Bars, Tees, Channels, Angles, Joists, Girders, and other Structural Sections or Shapes.	Picul	4.080	0.20
124	Nails, Wire and Cut	Picul	5.946	0.30
125	Pig and Kentledge	Picul	2.000	0.10
126	Pipes, Tubes, and Pipe and Tube fittings.	Value 5 per cent
127	Plate Cuttings	Picul	2.311	0.12
128	Rails	Picul	3.120	0.16
129	Rivets	Picul	6.287	0.31
130	Screws	Value 5 per cent
131	Sheets and Plates ⅛ of an inch thick or more.	Picul	4.000	0.20
132	Sheets and Plates under ⅛ of an inch thick.	Picul	5.000	0.25
133	Tacks	Picul	9.047	0.45
134	Wire	Picul	5.241	0.26
135	Wire Rope, Galvanized or Ungalvanized, with or without fibre core.	Picul	14.924	0.75
	Steel, Tool and Spring:—
136	Bamboo Steel	Picul	5.486	0.27
137	Spring Steel	Picul	6.420	0.32
138	Tool Steel (including Highspeed Steel).	Value 5 per cent
	Iron and Steel, Galvanized:—
139	Bolts, Nuts, Rivets, and Washers.	Value 5 per cent
140	Pipes, Tubes, and Tube fittings.	Value 5 per cent
141	Screws	Value 5 per cent
142	Sheets, Corrugated and Plain	Picul	7.400	0.37
143	Wire	Picul	6.072	0.30
	Wire Rope. See Ungalvanized.
	Wire Shorts. See Ungalvanized.
144	Iron and Tin Dross	Picul	6.000	0.30
	Lead:—
145	Old (fit only for remanufacture)	Value 5 per cent
146	Pigs or Bars	Picul	9.000	0.45
147	Pipe	Picul	9.961	0.50
148	Sheet	Picul	11.834	0.59
149	Wire	Value 5 per cent
150	Manganese	Value 5 per cent
151	Manganese, Ferro	Value 5 per cent
152	Nickel	Picul	70.000	3.50
153	Quicksilver	Picul	126.654	6.30
	Tin:—
154	Compound	Value 5 per cent
155	Dross and Refuse	Picul	10.885	0.54
156	Ingots and Slabs	Picul	45.462	2.30
157	Pine	Value 5 per cent
158	Sheet	Picul	41.208	2.10
159	Tinned Tacks	Picul	9.047	0.45
160	Tinned Plates, Decorated	Picul	10.176	0.51
161	Tinned Plates, Plain	Picul	7.800	0.39
162	Tinned Plates, Old	Value 5 per cent
163	Type Metal	Value 5 per cent
	White Metal or German Silver:—
164	Bars, Ingots, and Sheets	Picul	54.531	2.70
165	Wire	Picul	43.444	2.20
	Zinc:—
166	Powder and Spelter	Picul	12.946	0.65
167	Sheets (including Perforated), Plates, and Boiler Plates.	Picul	16.849	0.84
	Fishery and Sea Products:—
168	Agar-agar	Picul	6.000	0.30
169	Awabi, in bulk	Picul	52.500	2.60
170	Bicho de Mar, Black, Spiked.	Picul	53.300	2.70
171	Bicho de Mar, Black, Not Spiked.	Picul	40.000	2.00
172	Bicho de Mar, White	Picul	20.000	1.00
173	Cockles, Dried	Picul	13.822	0.69
174	Cockles, Fresh	Picul	1.200	0.06
175	Compoy	Picul	43.000	2.15
176	Crabs’ Flesh. Dried	Picul	16.518	0.83
177	Fish Bones	Value 5 per cent
178	Fish. Cod. Dried	Picul	5.800	0.29
179	Fish, Cuttle	Picul	13.600	0.68
180	Fish, Dried, and Smoked (not including Dried Codfish and Cuttle-fish).	Picul	9.739	0.49
181	Fish, Fresh	Picul	6.410	0.32
182	Fish Maws, 1st Quality (i.e. weighing 1 catty or over per piece).	Catty	5.000	0.25
183	Fish Maws, 2nd Quality (i. e. weighing under 1 catty per piece).	Picul	56.500	2.80
184	Fish Salmon Bellies	Value 5 per cent
185	Fish, Salt	Picul	3.600	0.18
186	Fish Skin	Picul	12.711	0.64
187	Mussels, Oysters, and Clams, Dried.	Picul	16.000	0.80
188	Prawns and Shrimps, Dried, in bulk.	Pieul	22.000	1.10
189	Seaweed, Cut	Picul	3.334	0.17
190	Seaweed. Lone	Picul	2.500	0.13
191	Seaweed, Prepared	Picul	26.000	1.30
192	Seaweed, Red	Value 5 per cent
193	Sharks’ Fins. Dorsal and Tail	Picul	88.660	4.40
194	Sharks’ Fins, Breast Fins	Picul	37.173	1.90
195	Sharks’ Fins, Prepared	Picul	128.562	6.40
196	Sharks’ Skins	Value 5 per cent
	Animal Products, Canned Goods, and Groceries:—
197	Bacon and Hams, in bulk	Pieul	35.300	1.80
198	Baking Powder	Value 5 per cent
199	Beef, Corned, or Pickled, in Barrels.	Value 5 per cent
200	Birds’ Nests, Black (including Clarified Refuse).	Catty	3.000	0.15
201	Birds’ Nests, White	Catty	18.276	0.90
202	Butter	Picul	53.000	12.70
	Canned Goods:—
203	Asparagus	Picul (Incl. weight of immediate packing).	17.500	0.88
204	Awabi	Picul	24.000	1.20
205	Cream and Milk, Evaporated or Sterilized.	Picul	13.000	0.65
206	Fruits, Table and Pie	Picul (Incl. weight of immediate packing).	14.500	0.73
207	Milk, Condensed	Picul	19.200	0.96
208	Canned Goods, Unenumerated	Value 5 per cent
209	Chocolate	Value 5 per cent
210	Cocoa	Value 5 per cent
211	Coffee	Value 5 per cent
212	Currants and Raisins, in bulk	Picul	12.677	0.63
213	Fruits, Preserved, in Glass, etc	Value 5 per cent
214	Honey	Value 5 per cent
215	Jams and Jellies	Value 5 per cent
216	Lard, in bulk	Value 5 per cent
217	Macaroni and Vermicelli, in bulk.	Picul	9.125	0.46
218	Margarine	Value 5 per cent
219	Meats, Dried and Salted	Value 5 per cent
220	Pork Rind	Value 5 per cent
221	Sausages, Dry	Value 5 per cent
222	Soy	Picul	5.000	0.25
223	Tea	Value 5 per cent
	Cereals, Fruits, Medicinal Substances, Seeds, Spices, and Vegetables:—
224	Aniseed, Star:
	(a) 1st Quality, Value Hks. Tls. 15 and over per picul.	Picul	20.000	1.00
	(b) 2nd Quality, Value under Hk. Tls. 15 per picul.	Picul	9.000	0.45
225	Apples, Fresh	Picul	5.000	0.25
226	Asafoetida	Value 5 per cent
227	Barley, Pearl	Value 5 per cent
228	Beans and Peas	Value 5 per cent
229	Betelnuts, Dried	Picul	4.700	0.24
230	Betelnut Husk, Dried	Picul	2.300	0.12
231	Bran	Picul	1.600	10.08
232	Cereals and Flour (including Barley, Maize, Millet, Oats, Paddy, Rice, Wheat, and Flour made therefrom; also Buckwheat and Buckwheat Flour, Cornflour and Yellow Corn Meal, Rye Flour, and Hovis Flour; but not including Arrowroot and Arrowroot Flour, Cracked Wheat, Germea, Hominy, Pearl Barley, Potato Flour, Quaker Oats, Rolled Oats, Sago and Sago Flour, Shredded Wheat, Tapioca and Tapioca Flour, and Yam Flour).		Free
233	Camphor, Crude and Refined (including shaped).	Picul	66.000	3.30
234	Camphor, Baroos, Clean	Catty	62.000	3.10
235	Camphor, Baroos, Refuse	Value 5 per cent
236	Capoor Cutchery	Value 5 per cent
237	Cardamom Husk	Picul	5.000	0.25
238	Cardamoms, Inferior.	Picul	20.000	1.00
239	Cardamoms, Superior	Picul	200.000	10.00
240	Cassia Lignea and Buds	Picul	18.000	0.90
241	Cassia Twigs	Picul	3.600	0.18
242	Chestnuts	Value 5 per cent
243	China-root	Picul	14.000	0.70
244	Cinnamon, in bulk	Picul	100.000	5.00
245	Cloves, in bulk	Picul	18.000	0.90
246	Cloves, Mother	Picul	8.000	0.4
247	Cocaine	Value 5 per cent
248	Galangal	Picul	3.700	0.19
249	Ginseng, Clarified or Cleaned.
	1st Quality (value over Hk. Tls. 25 per catty).	Catty	56.000	2.80
	2nd Quality (value over Hk. Tls. 11 and not over Hk. Tls. 25 per catty).	Catty	22.000	1.10
	3rd Quality (value over Hk. Tls. 3 and not over Hk. Tls. 11 per catty).	Catty	7.200	0.36
	4th Quality (value not over Hk. Tls. 3 per catty).	Catty	1.800	0.09
250	Ginseng, Crude, Beard, Roots, and Cuttings:
	1st Quality (value over Hk. Tls. 3 per catty).	Catty	4.400	0.22
	2nd Quality (value not over Hk. Tls. 3 per catty).	Catty	1.700	0.085
251	Ginseng, Wild	Value 5 per cent. Picul
252	Groundnuts, in shell	Picul	3.000	0.15
253	Groundnuts, Shelled	Picul	4.600	0.23
254	Hops	Value 5 per cent
255	Isinglass, Vegetable	Picul	53.000	2.70
256	Lemons. Fresh	Thousand	29.000	1.50
257	Lichees, Dried	Picul	10.600	0.53
258	Lily Flowers, Dried	Picul	9.400	0.47
259	Lungngan Pulp	Picul	13.000	0.65
260	Lungngans, Dried	Picul	7.600	0.38
261	Malt	Picul	8.102	0.41
262	Morphia in all forms	Value 5 per cent
263	Mushrooms	Picul	47.000	2.40
264	Nutmegs	Picul	30.000	1.50
265	Olives	Value 5 per cent
266	Opium, Tincture of	Value 5 per cent
267	Oranges, Fresh	Picul	3.600	0.18
268	Peel, Orange in bulk	Picul	13.000	0.65
269	Pepper, Black	Picul	19.400	0.97
270	Pepper, White	Picul	32.000	1.60
271	Potatoes, Fresh	Value 5 per cent
272	Putchuck	Picul	38.000	1.90
273	Seed, Apricot	Picul	26.800	1.30
274	Seed, Lily Flower (i. e. Lotusnuts without Husks).	Picul	20.000	1.00
275	Seed, Lucraban	Picul	7.000	0.35
276	Seed, Melon	Picul	11.000	0.55
277	Seed, Pine (i. e., Fir-nuts)	Picul	4.800	0.24
278	Seed, Sesamum	Picul	4.800	0.24
279	Vegetables, Dried, Prepared, and Salted.	Value 5 per cent
	Sugar:—
280	Sugar, Brown, under No. 11 Dutch Standard, and “Green Sugar”	Picul	4.400	0.22
281	Sugar, White, over No. 10 Dutch Standard (including Refined Sugar).	Picul	6.200	0.31
282	Sugar, White, Cube and Loaf	Picul	10.000	0.50
283	Sugar Candy	Picul	7.400	0.37
284	Sugar Cane	Picul	1.000	0.05
	Wines, Beer, Spirits, Table Waters, etc.:—
285	Champagne and any other Wine sold under the label “Champagne”.	Case of 12 bottles or 24 halfbottles	20.000	1.00
286	Sparkling Asti	“	10.000	0.50
287	Other Sparkling Wines	Case of 12 bottles or 24 halfbottles	12.000	0.60
288	Still Wines, Red or White, Exclusively the produce of the natural fermentation of grapes (not including Vins de Liqueur):—
	(1) In Bottles	Case of 12 bottles or 24 halfbottles	6.000	0.30
	(2) In bulk	Imperial gallon	0.700	0.035
289	Port Wine, in Bottles	Case of 12 bottles or 24 halfbottles	14.000	0.70
290	Port Wine, in bulk	Imperial gallon	3.500	0.18
291	Marsala, in Bottles	Case of 12 bottles or 24 half bottles	8.000	0.40
292	Marsala, in bulk	Imperial gallon	2.000	0.10
293	Vins de Liqueur other than Port and Marsala (viz., Madeira, Malaga, Sherry, etc.):—
	(1) In Bottles	Case of 12 bottles or 24 half bottles	10.000	0.50
	(2) In bulk	Imperial gallon	3.000	0.15
294	Vermouth, Byrrh, and Quinquina.	Case of 12 litres	5.800	0.29
295	Saké in Barrels	Picul	8.200	0.41
296	Saké, in Bottles	12 reputed quarts or 24 reputed pints	2.000	0.10
297	Ale, Beer, Cider, Perry, and similar Liquors made of Fruits and Berries:—
	(1) In Bottles	12 reputed quarts or 24 reputed pints	1.580	0.079
	(2) in Casks	Imperial gallon	0.540	0.027
298	Porter and Stout, in Bottles	12 reputed quarts or 24 reputed pints	2.560	0.13
299	Porter and Stout, in Casks	Imperial gallon	0.550	0.028
300	Brandy, Cognac, and Whisky, in bulk.	Imperial gallon	2.600	0.13
301	Brandy and Cognac, in Bottles	Case of 12 reputed quarts	13.400	0.67
302	Whisky, in Bottles	Case of 12 reputed quarts	7.000	0.35
303	Gin, in Bottles	Case of 12 reputed quarts	4.600	0.23
304	Gin, in bulk		1.800	0.09
305	Other Spirits (i. e., Rum, Aquavit, Vodka, Punch, etc.):—
	(1) in Bottles	Case of 12 reputed quarts	4.000	0.20
	(2) In bulk	Imperial gallon	1.800	0.09
306	Liqueurs	12 reputed quarts or 24 reputed pints	10.000	0.50
307	Waters, Table, Aerated and Mineral.	12 bottles or 24 half-bottles	1.400	0.07
308	Spirits of Wine and Rectified Spirits or Alcohol.	Imperial gallon	0.560	0.028
	tobacco
309	Cigarettes, value over Hk. Tls. 4.50 per 1,000 and all Cigarettes not bearing a distinctive brand or name on each Cigarette.	Thousand	6.600	0.33
310	Cigarettes, value over Hk. Tls. 3.00 but not over Hk. Tls. 4.50 per 1,000.	Thousand	3.800	0.19
311	Cigarettes, value over Hk. Tls. 1.50 but not over Hk. Tls. 3.00 per 1,000.	Thousand	2.200	0.11
312	Cigarettes, value Hk. Tls. 1.50 or less per 1,000.	Thousand	1.200	0.06
313	Cigars	Thousand	16.000	0.80
314	Snuff	Value 5 per cent
315	Tobacco, Leaf	Picul	22.000	1.10
316	Tobacco, Prepared, in tins or packages, under 5 lb. each.	Value 5 per cent
317	Tobacco, Prepared, in bulk (not packed in tins or tin-lined cases).	Picul	22.000	1.10
318	Tobacco stalk	Picul	5.600	0.28
	chemicals and dyes
	Chemicals:—
319	Acid, Acetic	Picul	30.639	1.50
320	Acid, Boracic	Picul	21.448	1.10
321	Acid, Carbolic	Value 5 per cent
322	Acid, Hydrochloric (i. e. Muriatic).	Value 5 per cent
323	Acid, Nitric	Picul	14.282	0.71
324	Acid, Sulphuric	Picul	3.317	0.17
325	Ammonia, in bulk	Picul	26.513	1.30
326	Ammonia, Chloride of (i. e. Sal Ammoniac).	Picul	17.823	0.89
327	Ammonia, Sulphate of	Picul	7.438	0.37
328	Bleaching Powder (i. e. Chloride of Lime).	Picul	5.469	0.27
329	Borax, Crude or Refined	Picul	11.521	0.58
330	Calcium, Carbide of	Picul	7.451	0.37
331	Copper, Sulphate of	Picul	11.913	0.60
332	Glycerine	Picul	43.930	2.20
333	Hide Specific	Value 5 per cent
334	Manure, Animal, Chemical, or Artificial, not otherwise enumerated.	Picul	2.951	0.15
335	Naphthalene	Picul	12.653	0.63
336	Saltpetre	Picul	9.324	0.47
337	Soda Ash	Picul	2.499	0.12
338	Soda, Bicarbonate of, in bulk	Picul	2.899	0.14
339	Soda, Caustic	Picul	6.200	0.31
340	Soda. Crystal	Picul	2.659	0.13
341	Soda, Crystal, Concentrated	Picul	3.178	0.16
342	Soda, Nitrate of (Chile Saltpetre)	Picul	5.342	0.27
343	Soda, Silicate of	Picul	3.603	0.18
	Dyes and Pigments:—
344	Aniline Dyes not otherwise enumerated.	Value 5 per cent
345	Bark, Mangrove	Picul	1.682	0.084
346	Bark, Plum-tree	Picul	3.187	0.16
347	Bark, Yellow (for Dyeing)	Picul	4.948	0.25
348	Blue, Paris or Prussian	Picul	34.945	1.70
349	Bronze Powder	Picul	52.979	2.60
350	Carbon black (i. e. Lampblack)	Picul	20.000	1.00
351	Carthamin	Value 5 per cent
352	Chrome Yellow	Value 5 per cent
353	Cinnabar	Picul	82.400	4.10
354	Cobalt, Oxide of	Value 5 per cent
355	Cochineal	Value 5 per cent
356	Cunao or False Gambler	Picul	3.340	0.17
357	Cutch or Gambler	Picul	10.000	0.50
358	Dyes and Colours, Unclassed	Value 5 per cent
359	Gamboge	Picul	56.951	2.80
360	Green, Emerald Schweinfurt, or Imitation.	Picul	22.458	1.10
361	Hartall (Orpiment)	Picul	9.562	0.48
362	Indigo, Dried, Artificial	Picul	125.881	6.30
363	Indigo, Dried, Natural	Picul	60.000	3.00
364	Indigo, Liquid or Paste, Artificial	Picul	40.000	2.00
365	Indigo, Liquid, Natural	Picul	6.000	0.30
366	Indoin	Value 5 per cent
367	Laka-wood	Picul	3.272	0.16
368	Lead, Red, White, and Yellow.	Picul	10.294	0.51
369	Logwood Extract	Picul	15.492	0.77
370	Nutgalls	Picul	20.863	1.00
371	Ochre	Picul	6.545	0.33
372	Safflower	Picul	12.908	0.65
373	Sapanwood	Picul	2.744	0.14
374	Smalt	Picul	40.150	2.00
375	Turmeric	Picul	3.938	0.20
376	Ultramarine	Picul	13.862	0.69
377	Vermilion	Picul	82.400	4.10
378	Vermilion, Artificial	Value 5 per cent
379	White Zinc	Value 5 per cent
	candles, gums, oils, soap, varnishes, wax, and manufactures of
380	Candles	Picul	12.600	0.63
381	Candlewick	Picul	75.200	3.80
382	Gasolene, Naphtha, and Benzine, Mineral:
	(a) In bulk	10 Am. Galls	3.000	0.15
	(b) In case	Case of 2 tins, each of 5 Am. galls.	3.500	0.18
383	Grease, Lubricating, wholly or partly mineral.	Picul	7.000	0.35
384	Gum Arabic	Picul	24.000	1.20
385	Gum Benjamin	Picul	12.000	0.60
386	Gum Copal	Picul	24.000	1.20
387	Gum Dragon’s-blood	Picul	60.000	3.00
388	Gum Myrrh	Picul	9.600	0.48
389	Gum Olibanum	Picul	9.600	0.48
390	Gum Resin	Picul	6.800	0.34
391	Gum Shellac	Picul	40.000	2.00
392	Gum Sticklac	Picul	15.000	0.75
393	Gum Tragacanth	Picul	18.000	0.90
394	Oil, Castor, Lubricating	Picul	12.000	0.60
395	Oil, Castor, Medicinal	Value 5 per cent
396	Oil, Coconut	Picul	16.000	0.80
397	Oil, Kerosene:
397	(a) In bulk	Case of 2 tins, each of 5 Am. gallons.	2.200	0.11
	(b) In bulk	10 Am. galls	1.600	0.08
	(c) Tins, empty	Tin	0.200	0.01
	(d) Case and two empty tins	Each	0.540	0.027
398	Oil, Linseed	Imperial gallon	1.200	0.06
399	Oil, Lubricating:
	(a) Wholly or partly of Mineral origin.	Am. gall	0.300	0.015
	(b) Other kinds, not otherwise enumerated.	Am. gall	0.500	0.025
400	Oil, Olive, in bulk	Imperial gallon	2.000	0.10
401	Soap, Household and Laundry (including Blue Mottled), in bulk, Bars, and Doublets: duty to be charged on nominal weights, provided that such weights be not less than true weights and that a bar does not weigh less than 7 oz.	Picul	8.800	0.44
402	Soap, Toilet and Fancy	Value 5 per cent
403	Stearine	Picul	19.600	0.98
404	Turpentine:—
	(a) Mineral	Imperial gallon-	0.600	0.03
	(b) Vegetable	Imperial gallon	0.800	0.04
405	Wax, Bees, Yellow	Picul	32.000	1.60
406	Wax, Paraffin	Picul	10.000	0.50
407	Wax, Vegetable	Picul	15.200	0.76
	paper, wood pulp, books, and maps
408	Paper, Cigarette, on bobbins	Picul (Incl. weight of bobbin).	40.00	2.00
409	Paper, Common Printing, Calendered and Uncalendered, Sized and Unsized, White and Coloured.	Picul	6.40	0.32
410	Paper, Marbled, Enamelled, and Glazed Flint.	Picul	12.20	0.61
411	Paper, M. G. Cap, White and Coloured.	Picul	6.40	0.32
412	Paper, Packing and Wrapping, Brown or Coloured.	Picul	6.40	0.32
413	Paper, Printing, Calendered and Uncalendered, Sized and Unsized, White and Coloured, (including Simile and M. G. Poster, but not including Printing paper otherwise enumerated), free of mechanical wood pulp.	Picul	9.20	0.46
414	Paper, Strawboard	Value 5 per cent
415	Paper, Unenumerated	Value 5 per cent
416	Paper, Unglazed 1 issue and M. G. Bleached Sulphite, free of mechanical wood pulp.	Picul	10.00	0.50
417	Paper, Writing, Drawing, Art Printing, Bank-note, Parchment, Pergamyn, and Greaseproof.	Value 5 per cent
418	Wood Pulp, Chemical	Picul	6.00	0.30
419	Wood Pulp, Mechanical:—
	(a) Dry	Picul	3.32	0.17
	(b) Wet (not containing less than 40 per cent moisture).	Picul	1.66	0.083
420	Books		Free.
421	Charts and Maps-		Free.
422	Newspapers and Periodicals-		Free.
	animal substances, raw and prepared
	Hides, Leather, and Skins (Furs):
423	Hides, Buffalo and Cow	Picul	22.00	1.10
424	Leather Belting	Value 5 per cent
425	Leather, Calf, Kid, Enamelled, Japanned, Patent, and/or Coloured.	Picul	300.00	15.00
426	Leather, Cow (including that for Soles and Harness).	Picul	58.00	2.90
427	Leather, Cow, Enamelled, Japanned, and Patent.	Picul	180.00	9.00
428	Skins (Furs), Beaver	Value 5 per cent
429	Skins (Furs), Dog	Value 5 per cent
430	Skins (Furs), Fox	Value 5 per cent
431	Skins (Furs), Fox, Arctic, White-	Value 5 per cent
432	Skins (furs), Fox Legs	Value 5 per cent
433	Skins (Furs), Fox, Red	Value 5 per cent
434	Skins (Furs), Goat, Tanned	Value 5 per cent
435	Skins (Furs), Goat, Untanned	Value 5 per cent
436	Skins (Furs), Hare and Rabbit.	Value 5 per cent
437	Skins (Furs), Lamb	Value 5 per cent
438	Skins (Furs), Lamb, Unborn	Value 5 per cent
439	Skins (Furs), Land-otter	Value 5 per cent
440	Skins (Furs), Lynx	Value 5 per cent
441	Skins (Furs), Marten, Untanned.	Value 5 per cent
442	Skins (Furs), Musquash	Value 5 per cent
443	Skins (Furs), Raccoon	Value 5 per cent
444	Skins (Furs), Sable	Value 5 per cent
445	Skins (Furs), Sheep, Untanned.	Value 5 per cent
446	Skins (Furs), Squirrel	Value 5 per cent
447	Skins (Furs), Won	Value 5 per cent
	Bones, Feathers, Hair, Horns, Shells, Sinews, Tusks, etc.:—
448	Bones, Tiger	Picul	56.00	2.80
449	Cow Bezoar, Indian	Value 5 per cent
450	Crocodile and Armadillo bcales.	Picul	59.00	3.00
451	Elephants’ Tusks, Whole or Parts of.	Catty	3.60	0.18
452	Feathers, Kingfisher, Whole Skins.	Hundred	12.00	0.60
453	Feathers, Kingfisher, Part Skins (i. e., Wings, Tails, or Backs).	Hundred	8.00	0.40
454	Feathers, Peacock	Value 5 per cent
455	Hair, Horse	Picul	42.00	2.10
456	Hair, Horse Tails	Picul	50.00	2.50
457	Horns, Buffalo and Cow	Picul	13.00	0.65
458	Horns, Deer	Picul	34.00	1.70
459	Horns, Deer, Old	Picul	140.00	7.00
460	Horns, Deer, Young (northern)	Pair	50.00	2.50
461	Horns, Deer, Young (Southern)	Value 5 per cent
462	Horns, Rhinoceros	Catty	80.00	4.00
463	Musk	Catty	180.00	9.00
464	Sea-horse Teeth	Value 5 per cent
465	Sinews, Cow and Deer	Picul	20.00	1.00
	timber, wood, bamboos, and rettans
466	Laths	1000 pieces	4.20	0.21
	Ordinary (not including Teak and other enumerated Woods), Rough Hewn:
467	Hardwood	1000 sup. ft., B. M.	29.00	1.45
468	Softwood	1000 sup. ft., B. M.	23.00	1.15
	Ordinary, Sawn:
469	Hardwood	1000 sup. ft., B. M.	36.00	1.80
470	Softwood	1000 sup. ft., B. M.	30.00	1.50
	Ordinary, Manufactured (including any process further than simple sawing), exclusive of Masts and Spars:
471	Hardwood:
	(a) Clear, on net measure	1000 sup. ft., B. M.	60.00	3.00
	(b) Merchantable, on net measure.	1000 sup. ft., B. M.	42.00	2.10
472	Softwood:
	(a) Clear, on net measure	1000 sup. ft., B. M.	50.00	2.50
	(b) Merchantable, on net measure.	1000 sup. ft., B. M.	36.00	1.80
473	Ordinary, Masts and Spars	Value 5 per cent
474	Railway Sleepers	Value 5 per cent
475	Teak-wood, Beams and Planks.	1000 sup. ft., B. M.	135.00	6.75
	Wood, Bamboos, Rattans, etc.:—
476	Canes, Bamboo	Thousand	8.40	0.42
477	Rattan Skin	Picul	15.00	0.75
478	Rattans, Core or Whole	Picul	6.41	0.32
479	Rattans, split	Picul	6.70	0.34
480	Wood, Camagon	Picul	3.20	0.16
481	Wood, Camphor	Value 5 per cent
482	Wood, Ebony	Value 5 per cent
483	Wood, Fragrant	Value 5 per cent
484	Wood, Garoo	Catty	2.40	0.12
485	Wood, Kranjee	Value 5 per cent
	Wood, Laka. See Dyes.	Value 5 per cent
486	Wood, Lignum, vitae	Value 5 per cent
487	Wood, Oil	Value 5 per cent
488	Wood, Puru	Picul	1.80	0.09
489	Wood, Red and Rose	Picul	4.10	0.21
490	Wood, Sandal	Picul	8.60	0.43
491	Wood, Sandal Dust	Value 5 per cent
	Wood, Sapan. See Dyes.
492	Wood, Scale Sticks	Piece	0.18	0.009
493	Wood, Scented	Value 5 per cent
494	Wood, Shavings, Hinoki	Value 5 per cent
495	Wood, Veneer	Value 5 per cent
	In this tariff, by Softwood is meant the wood of any coniferous tree and of all trees with “needle” or spinous leaves, e.g., Pines, Firs, Spruces, Larches, Cedars, Yews, Junipers, and Cypresses. The wood of all trees with broad leaves is to be classed as Hardwood.
	Coal, fuel, pitch, and tar
496	Coal	Ton	5.400	0.27
497	Coal Briquettes	Ton	10.000	0.50
498	Charcoal	Picul	1.093	0.05
499	Coke	Ton	10.902	0.55
500	Liquid Fuel	Ton	14.572	0.73
501	Pitch	Picul	4.709	0.24
502	Tar, Coal	Picul	1.600	0.08
	chinaware, enamelledeare, glass, etc.
503	Basins, Tin	Gross	6.000	0.30
504	China ware	Value 5 per cent
	Enamelled Ironware:—
505	Mugs, Cups, Basins, and Bowls, not over 11 centimetres in diameter.	Dozen	1.000	0.05
506	Basins and Bowls, over 22 centimetres, but not over 35 centimetres in diameter.	Dozen	2.000	0.10
507	Enamelled Ironware, Unenumerated.	Value 5 per cent
508	Glass and Crystal Ware	Value 5 per cent
509	Glass, Plate, Silvered, Bevelled or Unbevelled, not over 5 square feet each.	Square foot	0.560	0.028
510	Glass, Plate, Silvered, Bevelled or Unbevelled, over 5 square feet each.	Square foot	0.840	0.042
511	Glass, Plate, Unsilvered	Value 5 per cent
512	Glass, Window, Common, not over 32 oz. in weight per square foot.	100 sq. ft	5.000	0.25
513	Glass, Window, Coloured	100 sq. ft	12.000	0.60
	earth, precious stones, stones, and articles made of
514	Amber	Value 5 per cent
515	Cement	Picul	0.900	0.045
516	Coral Beads	Catty	16.000	0.80
517	Cornelian Beads	Value 5 per cent
518	Cornelian stones, Rough	Hundred	6.000	0.30
519	Corundum Sand	Picul	3.800	0.19
520	Fire-bricks	Value 5 per cent
521	Fireclay	Picul	1.220	0.061
522	Flints (including Flint Pebbles)	Picul	0.800	0.04
523	Tiles	Value 5 per cent
	miscellaneous
	Asbestos:—
524	Asbestos Boiler Composition	Picul	3.600	0.18
525	Asbestos Fibre and Metallic Packing.	Picul	64.000	3.20
526	Asbestos Millboard	Picul	8.000	0.40
527	Asbestos Sheets and Packing	Picul	44.000	2.20
528	Asbestos Yarn	Picul	40.000	2.00
	Bags, Mats, and Matting:—
529	Bags, Cotton	Picul	40.000	2.00
530	Bags, Straw and Grass	Picul	30.000	1.50
531	Mats, Coir, (Door)	Dozen	8.000	0.40
532	Mats, Fancy	Value 5 per cent
533	Mats, Formosa Grass (Bed)	Each	4.700	0.24
534	Mats, Rattan	Value 5 per cent
535	Mats, Rush	Hundred	71.000	3.60
536	Mats, Straw	Hundred	5.100	0.26
537	Mats, Tatami	Each	0.320	0.016
538	Matting, Coir, 36 ins. by 100 yds.	Roll of 100 yds.	37.100	1.90
539	Matting, Straw, 36 ins. by 40 yds.	Roll of 40 yds.	5.000	0.25
	Buttons:—
540	Buttons, Fancy (Glass Jewellery, etc.).	Value 5 per cent
541	Buttons, Metal (not including those made of Precious Metals or plated with Precious Metals.)	Gross	0.400	0.02
542	Buttons, Porcelain	12 gross	0.340	0.017
543	Buttons, Shell	Gross	0.420	0.021
	Fans, Umbrellas, and Sunshades:—
544	Fans, Palm-leaf, Coarse	Thousand	7.000	0.35
545	Fans, Palm-leaf, Fancy	Thousand	20.000	1.00
546	Fans, Palm-leaf, Fine	Thousand	12.000	0.60
547	Fans, Paper or Cotton	Thousand	47.000	2.40
548	Fans, Silk	Value 5 per cent
	Umbrellas and Sunshades:—
549	With handles wholly or partly of precious Metals, Ivory, Mother-of-Pearl, Tortoiseshell, Agate, etc., or Jewelled.	Value 5 per cent
550	With all other Handles, all Cotton:
	(a) Length of rib not over 17 ins.	Value 5 per cent
	(b) Length of rib over 17 ins	Each	0.440	0.022
551	With all other Handles, Mixtures, not Silk.	Each	0.730	0.037
552	With all other Handles, Silk and Silk Mixtures.	Each	1.300	0.065
	Files and Needles:—
	Files of all kinds:
553	Filing Surface only, not over 4 ins. long.	Dozen	1.300	0.065
554	Filing Surface only, over 4 ins. but not over 9 ins. long.	Dozen	2.700	0.14
555	Filing Surface only, over 9 ins. but not over 14 ins. long.	Dozen	5.000	0.25
556	Filing Surface only, over 14 ins. long.	Dozen	12.000	0.60
557	Needles, Nos. 7/o and 6/o	100 mille	54.000	2.70
558	Needles, Nos. 3/o and 2/o	100 mille	50.000	2.50
559	Needles, Assorted (not including 7/o).	100 mille	40.000	2.00
	Matches and Match-making Materials:—
	Matches, Wood, Safety or other:
560	Small, in boxes not over 2 ins. by 1⅜ by ⅝ in.	100 gross box	18.400	0.92
561	Large, in boxes not over 2½ ins. by 1½ ins. by ¾ in.	50 gross box	16.000	0.80
562	In boxes over above sizes	Value 5 per cent
563	Chlorate of Potash	Picul	36.000	1.80
564	Emery and Glass Powder	Picul	2.400	0.12
565	Labels	Value 5 per cent
566	Phosphorus	Picul	70.000	0.35
567	Wood shavings	Picul	2.200	0.11
568	Wood Splints	Picul	2.000	0.10
	Metal Threads and Foil:—
569	Thread, Gold, Imitation, on Cotton.	Catty	3.000	0.15
570	Thread, Silver, Imitation on Cotton.	Catty	1.800	0.09
571	Thread. Gold and Silver, Imitation, on Silk.	Value 5 per cent
572	Tinfoil	Picul	63.000	3.20
	Sundry:—
573	Bamboo Baskets, Bamboo Blinds, and other Bamboo Ware.	Value 5 per cent
574	Bent-wood Chairs	Value 5 per cent
575	Coir Yarn	Value 5 per cent
576	Cordage and Twine	Value 5 per cent
577	Emery-cloth and Sand-paper (sheet not over 144 square inches).	Ream	5.000	0.25
578	Furniture and other Wood ware	Value 5 per cent
579	Glue (not including Fish Glue)	Picul	20.000	1.00
580	Glue, Cow, Refuse	Picul	20.000	1.00
581	Glue, Fish	Picul	75.857	3.80
582	India-rubber and Gutta-percha, Crude.	Value 5 per cent
583	India-rubber, Old or Waste	Value 5 per cent
584	Inks of all kinds	Value 5 per cent
585	Insect Powder	Value 5 per cent
586	Lampwick	Picul	54.600	2.70
587	Leather Purses.	Gross	11.200	0.56
588	Machines, Sewing and Knitting.	Value 5 per cent
589	Mirrors.	Value 5 per cent
590	Moulding, Picture	Value 5 per cent
591	Oakum	Picul	12.600	0.63
592	Rope	Value 5 per cent
593	Shoes and Boots	Value 5 per cent
594	Starch	Value 5 per cent
595	Sulphur	Value 5 per cent
596	Tinder	Picul	9.000	0.45
597	Worm Tablets, in Bottles, not over 60 pieces.	Dozen	0.740	0.037
598	Unenumerated Goods	Value 5 per cent

ANNEX II

Rules

rule i

Imports unenumerated in this Tariff will pay Duty at the rate of 5 per cent ad valorem; and the value upon which Duty is to be calculated shall be the wholesale market value of the goods in local currency. This market value when converted into Haikwan Taels shall be considered to be 12 per cent higher than the amount upon which Duty is to be calculated.

If the goods have been sold before presentation to the Customs of the Application to pay Duty, the gross amount of the bona fide contract will be accepted as evidence of the market value. Should the goods have been sold on c. f. and i. terms, that is to say, without inclusion in the price of Duty and other charges, such c. f. and i. price shall be taken as the value for Duty-paying purposes without the deduction mentioned in the preceding paragraph.

If the goods have not been sold before presentation to the Customs of the Application to pay Duty, and should a dispute arise between Customs and importer regarding the value or classification of goods, the case will be referred to a Board of Arbitration composed as follows:—

• An official of the Customs;
• A merchant selected by the Consul of the importer; and
• A merchant, differing in nationality from the importer, selected by the Senior Consul.

Questions regarding procedure, etc., which may arise during the sittings of the Board shall be decided by the majority. The final finding of the majority of the Board, which must be announced within fifteen days of the reference (not including holidays), will be binding upon both parties. Each of the two merchants on the Board will be entitled to a fee of ten Haikwan Taels. Should the Board sustain the Customs valuation, or, in the event of not sustaining that valuation, should it decide that the goods have been undervalued by the importer to the extent of not less than 7½ per cent., the importer will pay the fees, if otherwise, the fees will be paid by the Customs. Should the Board decide that the correct value of the goods is 20 per cent, (or more) higher than that upon which the importer originally claimed to pay Duty, the Customs authorities may retain possession of the goods until full Duty has been paid and may levy an additional Duty equal to four times the Duty sought to be evaded.

In all cases invoices, when available, must be produced if required by the Customs.

rule ii

The following will not be liable to Import Duty: Foreign Rice, Cereals, and Flour; Gold and Silver, both Bullion and Coin; Printed Books, Charts, Maps, Periodicals, and Newspapers.

A freight or part freight of Duty-free commodities (Gold and Silver Bullion and Foreign Coins excepted) will render the vessel carrying them, though no other cargo be on board, liable to Tonnage Dues.

Drawbacks will be issued for Ships’ Stores and Bunker Coal when taken on board.

rule iii

Except at the requisition of the Chinese Government, or for sale to Chinese duly authorized to purchase them, Import trade is prohibited in all Arms, Ammunition, and Munitions of War of every description. No Permit to land them will be issued until the Customs have proof that the necessary authority has been given to the importer. Infraction of this rule will be punishable by confiscation of all the goods concerned. The import of Salt is absolutely prohibited.

rule iv

The importation of opium and poppy seeds is absolutely prohibited. The importation of the following articles is prohibited except under bond by qualified medical practitioners, druggists and chemists: Morphia and cocaine and hypodermic syringes; anti-opium pills containing morphia, opium or cocaine, novocaine, stovaine, heroin, thebaine, ghanja, hashish, bhang, Cannabis indica, tincture of opium, laudanum, codeine, dionin, and all other derivatives of opium and cocaine.

82. In Chinese and English; Chinese text not printed. Ratification advised by the Senate, May 26, 1921; ratified by the President, Oct. 31, 1921; ratified by China, Jan. 4, 1921; ratifications exchanged at Washington, Nov. 5, 1921; proclaimed, Nov. 7, 1921.
83. For text of final protocol, see Foreign Relations, 1901, app. (Affairs in China), p. 312.
84. For text of treaty, see Foreign Relations, 1903, p. 91.