Page:United States Statutes at Large Volume 46 Part 1.djvu/699

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SEVE NTY-F IRST CONGRESS . SESS . II . CH. 497. 1930. SCHEDULE 14.

PAR. 1407 . (a) C orrespondence cards, writing, letter, note, draw- Pap er gnan d books . i ng, and handmade paper, p aper com monly or commerci ally kno wn etc .

a s handma de or mac hine han dmade pa per, Jap an paper and imit a- Bristol board, etc . tion Japan paper by whatever name known, Bristol board of the kinds made on a Fourdrinier or a multicylinder machine, ledger, bo nd, record, tablet, typewrite r, manifold, onionskin, and i mitation onionskin paper, and paper similar to any of the foregoing, all the above weighing eight pounds or over per ream, 3 cents per pound Ruled, decorated, etc. and 15 per centum ad valorem ; if ruled, bordered, embossed, printed, lined, or decorated in any manner, whether in the pulp or otherw ise, other than by lithographic process, 10 per centum ad valorem in addition ; correspondence cards, and writing, letter, and note paper, in she ets less than one hundred and ten square inches in area, s hall be subject to an additional cumulative duty of 5 per centum ad va lorem . Co mbin ati on s heet (b) Sheets of wr iting, letter, and note pape r, with border gummed and envelope.

or per forated, with or without inse rts, prepared for use as comb ina- tion sheet and envelope, and papeteries, 40 per centum ad valorem . "Papeteries" de. The term "papeteries" as used in this paragraph means writing, fined. letter, or note paper, or correspondence cards, together with the enve- lopes, packed or assembled into box es, portfolios, folders, or o ther containers, in which such articles are sold as a unit to the ultimate consum er, including such containers . "Ream" computed . (c) The term "ream" as used in this paragraph means one hun- dred and eighty-seven thousand square inches . Envelopes, etc . PAR. 1408 . Paper envelopes, filled or unfilled, whether the con- tents are dutiable or free, not specially provided for shall be subject to the same rate of duty as the paper from which made and in addition thereto, if plain, 5 per centum ad valorem

if bordered,

emb ossed, printe d, tinted, de corated, or l ined, 10 per centum ad Proviso .

valorem ; if lithographed, 30 per centum ad valorem : Provided , containing duty subj ect to duty tax - That paper envelopes which contain merchandise subject to an ad able .

valorem rate of duty or a duty based in whole or in part upon the value thereof shall be dutiable at the rate applicable to their con- tents but not less than the rates p rovided for herein . Jacquard designs on PAR . 1409 . Jacquard designs on ruled paper, or cut on Jacquard ruled paper, wall, blot- tins, etc.

cards, and parts of such designs, 35 per centum ad valorem ; Post, p. 675. hanging paper, not printed, lithographed, dyed, or colored, 10 per centum ad valorem ; printed, lithographed, dyed, or colored, 1 1/2 cents per pound and 20 per centum ad valorem ; wrapping paper not speciall y provided fo r, 30 per ce ntum ad valor em ; blo t- ting paper, 30 per centum ad valorem ; filtering paper, 5 cents per pound and 15 per centum ad valorem ; paper commonly or com- mercially known as cover paper, plain, uncoated, and undecorated, 30 per centum ad valorem ; paper not specially provided for, 30 per centum ad valorem . Books, etc. PAR . 1410. Unbound books of all kinds, bound books of all kinds except those bound wholly or in part in leather, sheets or printed pages of books bound wholly or in part in leather, pamphlets, music in books or sheets, and printed matter, all the foregoing not specially provided for, if of bona fide foreign authorship, 15 per centum ad valorem ; all other, not specially provided for, 25 per centum ad Pro viso .

valorem : Provided, That exported books of domestic manufacture, Domes tic retu rned, dutiable only on cost when returned to t he United Sta tes after ha ving been adv anced in of ma terials abroad, etc . value or improved in condition by any process of manufacture or other means, shall, under rules and regulations prescribed by the Secretary of the Treasury, be dutiable only on the cost of materials added and labor performed in a foreign country ; blank books, slate book s, drawin gs, engr avings, photograp hs, etch ings, ma ps, and charts, 25 per centum ad valorem ; book bindings or covers wholly