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Comparison of Existing Tariff With Bill Submitted

Comparison of Existing Tariff With Bill Submitted

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Excerpt from Comparison of Existing Tariff With Bill Submitted: To Ways and Means Committee, House of Representatives, Fiftieth Congress, First Session

Sec. 2499. There shall be levied, collected, and paid on each and every non-enumerated article which bears a similitude, either in material, quality, texture, or the use to which it may be applied, to any article enumerated in this title as chargeable with duty, the same rate of duty which is levied and charged on the enumerated article which it most resembles in any of the particulars before mentioned; and if any non-enumerated article equally resembles two or more enumerated articles on which different rates are chargeable, there shall be levied, collected, and paid on such non-enumerated article the same rate of duty as is chargeable on the article which it resembles paying the highest duty; and on all articles manufactured from two or more materials the duty shall be assessed at the highest rates at which the component material of chief value may be chargeable. If two or more rates of duty should be applicable to any imported article, it shall be classified for duty under the highest of such rates: Provided, That non-enumerated articles similar in material and quality and texture, and the use to which the may be applied, to articles on the free list, and in the manufacture of which no dutiable materials are used, shall be free.

"Sec. 2499. Each and every imported article not enumerated or provided for in any schedule in this title, which is similar, either in material, quality, texture, or the use to which it may be applied, to any article enumerated in this title as chargeable with duty, shall pay the same rate of duty which is levied on the enumerated article which it most resembles in any of the particulars before mentioned; and if any non-enumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable, there shall be levied on such non-enumerated 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 otherwise provided for, manufactured from two or more materials, the duty shall be assessed at the rate at which the (dutiable) component material of chief value may be chargeable; and the words "component material of chief value," whenever used in this title, shall be held to mean that (dutiable) component material which shall exceed in value any other single component material found in the article; and the value of each component material shall be determined by the ascertained value of such material in its last form and condition before it became a component material of such article.

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