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If the goods contained are dutiable on gross weight, then the said ordinary receptacles, shall pay duty applicable to the contents.

SPECIAL RECEPTACLES.

XIII. Receptacles not of the ordinary kind mentioned in the above heading and which obviously do not correspond to the merchandise they contain, either because they have commercial value, or a fancy case, or have other use aside from packing, and if estimated separately from their contents would be subject to a higher duty, must be declared separately for the levy of rate.

SPECIFIED OUTER PACKINGS.

XIV. When articles specified in the Tariff, as money boxes, trunks, valises, furniture, etc., are imported serving as outer packing they shall pay their stipulated duty without any consideration as tare.

CLOTH OR CLOTH SACKS USED FOR COVERING.

XV. Fabrics serving as protective covers for goods inside parcels, must be declared, and shall pay the duty stipulated in the Tariff, whatever be the kind or quantity, with the exception of impermeable fabrics, oiled or tarred fabrics, which serve the sole purpose of protecting the goods from outside moisture, and are imported in a quantity indispensable to this end. Nor should there be any declaration for payment of duty for coarse interior sacks of jute cloth or of white and plain cotton cloth, when the goods have a double receptacle, as happens with paraffin, sulphur, etc., which have an inner and an outer sack. When articles imported in double packing are dutiable on legal weight, the interior sack shall be included in said legal weight.

CLOTHS AND ARTICLES OF LINEN, MIXED WITH COTTON.

XVI. Cloths and articles of linen, hemp or similar vegetable fibres, with a mixture of cotton in any proportion, which are not stipulated in the Tariff or Index; as cloths or articles of cotton with a mixture of linen, hemp or other similar fibres in any proportion, and which are not stipulated in the Tariff or Index, shall pay the duty applicable to cloths and articles of pure linen. FABRICS OF WOOL WITH A MIXTURE OTHER THAN SILK OR PRECIOUS METAL.

XVII. Fabrics of cotton cloth, artificial silk, linen, hemp or other similar fibres, if the texture contains a mixture of wool in any proportion, the same as fabrics of woolen cloth with a sprinkling of other material than precious metal, if the texture contains a mixture of cotton, artificial silk, linen, hemp, or other similar fibres, in any proportion, they shall pay the duty stipulated for fabrics of pure wool.

SILK RIBBONS.

XVIII. Only ribbons, which in the warp or weft are formed wholly by threads of cotton, linen or wool, are considered as ribbons of silk with a mixture of cotton, linen or wool.

FABRICS AND ARTICLES OF SILK.

XIX. As fabrics and articles of silk with a mixture of cotton, linen or wool, shall be considered those in which the mixture is found throughout the texture or in various parts thereof. Those which have said mixture only on the borders, shall pay the duty stipulated for fabrics or articles of pure silk.

GARMENT PATTERNS.

XX. As garment patterns are to be considered those packed in cardboard boxes or in any manner so arranged, pinned or sewed showing the model of a blouse or skirt and their ornaments so arranged, that it seems intended for a particular garment. Otherwise if the fabrics are arranged without pattern form and with ornaments separated or arranged in such a manner that they can be used separately, then the fabric shall pay duty stipulated for its class, and the ornaments according to their class.

COTTON OR LINEN HANDKERCHIEFS.

XXI. Handkerchiefs of cotton or linen, even if having simply a border other than plain, open-work or embroidered, shall be considered as a fabric other than plain, or of open-work or embroidered, according to whatever it corresponds.

Handkerchiefs are considered as embroidered when they have "alforzas' or embroideries, however small these may be, and even though they are found as initials in one of the corners or in decorations.

When handkerchiefs have a simple chain stitch in place of a hem, this is not taken into account and shall pay duty according to the kind of cloth.

Handkerchiefs are not considered open-worked which have simply had threads drawn ready for the needle work known as "dobladillo de ojo.

White handkerchiefs having borders, edgings, initials, names or any other design or work in colour, shall be considered as colored fabrics.

SETTINGS AND MOUNTING OF EARTHENWARE AND GLASSWARE.

XXII. By a setting or mounting is to be understood the metal part which is joined to a piece of crystal or porcelain, serving as an ornament or as a support and forming an integral part of the article.

Sockets, pegs or screws, that connect two or more pieces, small fastenings, lids of flasks, bottles, vases, jars, or inkstands must not be considered as settings or mountings.

ARTICLES OF PAINTED METAL OR HAVING A METALLIC COATING.

XXIII. Except those articles of metal, gilded or plated and of tin plate in painted sheets, all articles coated with aluminum, copper, tin, nickeled or painted shall pay the duty assigned to articles of metal of which they are made.

SURPLUS OUTFITTINGS.

XXIV. When with machinery or apparatus, are imported as accessories articles specified in the Tariff, in quantities which exceed an amount necessary for their installation, as screws, bolts, tubes, keys, etc., the surplus of these shall be applicable to the rates stipulated.

ARTICLES CHARGED WITH VARIOUS RATES. EXCEPTIONS IN THE INDEX.

XXV. In all headings of the Tariff in which the same article is charged with one or more rates, according to weight of article, the duty shall be settled, with the exception of fabrics, by applying the highest rate to the limit of weight which serves as its base, and those having the lower duty to the number of remaining kilogrammes, on those articles whose net weight exceeds the lower limit. In this latter case, the consignees shall declare the number of complete articles imported.

Articles directly specified, by means of the Index, in a definite heading, of such kind mentioned shall pay only the rate corresponding to said heading, whatever the weight of the article may be.

PACKING OF ARTICLES OF COTTON, WOOL, LINEN, SILK AND JEWELRY OF

PRECIOUS METAL.

XXVI. When articles of cotton, linen, wool or silk, as well as those of artificial silk, in the form of thread on spools or in the form of hanks, cords, laces, ornaments, lace trimming, flowers, ribbons, embroidered bands or any other article similar in kind to those enumerated, which are imported in packages or cardboard boxes, causing various rates, are not imported packed separately in cartons or packages coming under one class of the Tariff, the highest corresponding duty shall be levied even when in the declaration the weights, measurements, quantities, names, materials and kind of each class is specified.

In the same manner when jewels and wares of precious metals are imported packed together in boxes, packages or cardboard boxes, without the exact class and net weight of contents marked on each one of them, even though in

the declaration exact information for the adjustment of duties is given they shall pay for each box, packet, or carton, the highest duty stipulated by the Tariff for the jewelry contained.

Cases with lining of leather or silk are dutiable separately when the jewelry is dutiable on net weight, but if the jewelry is dutiable by legal weight, the cases shall be included unless the cases are packed separately from the jewelry.

EMBROIDERY ON FABRICS AND ARTICLES.

XXVII. Embroidery is relief work executed by hand or mechanical means with threads, independent of those of the fabric, on a finished cloth. According to the law, embroidered cloths or articles are considered those that have designs in relief, filled in or outlined, formed by threads, chain stitches or cords of any material or by the application of glass, porcelain, metal, rubber, composition or of other fabrics in clippings. As embroidered fabrics or articles must

be considered those that have embroidery on the borders as an edging, or over the whole fabric, and also those as towels, table cloths, sheets, covers, pillow cases, etc., which have letters or ornaments embroidered in the corners or in any part of their surface.

In embroideries made with metal threads the nucleus shall not be taken into consideration, even if it consists of silk. Equally shall this be considered in the case of embroideries made with covered cord, regarding as silk the embroidery made with covered cord of this fibre, even though the interior is of cotton, wool or linen.

FITTINGS OR ACCESSORIES OF PRECIOUS METALS OR OF ORDINARY GILT OR SILVER PLATED METAL AND THOSE OF SILK OR SKIN.

XXVIII. As the Tariff provides, the Customs classification indicates special duties for articles which contain precious metal, silk, skin or gilt or silvered metal parts, the negative phrases, such as; not being of gold, silver or platinum, not gilt nor silvered, not having silk nor skin, are omitted from the headings in which are specified the articles having these materials. Articles or wares with accessories or ornaments of the materials enumerated are included in the corresponding heading only expressly stated; except those cases which are annotated "of all kinds" referring to articles which in accord with Article III of these Regulations may contain silk, skin, or parts of gilt or silvered common metal.

Considering articles classified exclusively as belts, suspenders, garters, braces, corsets, umbrellas, etc., to which out fittings of metal are indispensable providing there are no precious metals including gilt or silvered the presence of such fittings does not effect the modification of the Tariff classification, for in articles in which the metal accessories alter the rate, as ribbons, trimmings, etc., the provision is clearly stated.

COTTON THREAD ON REELS.

XXIX. When cotton thread is imported on reels, the number of reels contained and the length of thread on each one must be declared for each package.

SAMPLES AND CASES OF SAMPLES.

XXX. Samples not able to be used as merchandise and referred to in Tariff 699 shall enjoy the exemption granted in the General Customs Regulations. Cases of samples and samples of articles complete and useful, as wines, spirits, perfumery, etc., must be declared with all the information which the law exacts for ordinary goods and shall pay the duty stipulated, and in no instance, is it authorized at the time of Customs clearance to make such goods useless, by cutting, perforation or other means.

When cases of samples contain handkerchiefs, shawls, hosiery, shirts, fancy goods, hardware or small wares and in general, all articles not being unfit for use, shall pay distinct rates and if imported without separation the case shall pay the duty stipulated for the article having the highest rate among those contained.

APPENDIX IV

WEIGHTS AND MEASURES.

The metric system is legally in force in Mexico. The following tables may be found useful in converting customary units into metric, and vice versa.

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Many of the old units of weights and measures are also in use in certain parts of Mexico.

The following are some of the more common of these old units:

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