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List No. 1.
Luxuries imported into China.
In compiling the attached list a lower tax has been placed on raw materials. although used for making luxuries, than on the actual finished articles.
Most luxuries at first sight would appear to be for foreign consumption, and one is liable to forget what may not be a luxury to a foreigner is often a luxury to a Chinese. Hence the reason for including certain piece-goods used by the more wealthy class of Chinese.
Coffee has been classed under 3 per cent., while tea is classed under 5 per cent At first sight this would appear an anomaly, but tea is grown in China, while coffee is not, therefore the importation of the former is quite unnecessary for the ordinary individual. Again, raw silk has been classed under 4 per cent. instead of 3 per cent., as China produces sufficient silk for her own requirements.
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Cotton and silk and cotton "articles of the more expensive kinds have been classed under 4 per cent., and silk goods in the higher grade.
Fancy soaps and toilet
publico.
Braid, mohair.
Betelnut.
Coffee, in bulk.
Cosmetics.
requisites have been put in the lowest class pro bono
Surcharge 3 per Cent.
Jinrickshaws, and tyres for. Leather-
Buckskin.
Patent.
Crocodile.
Morocco.
Crochet, in skeins.
Crochet, on spools.
Cigarette making materials—-
Fixol.
Paper mouthpieces.
Stiffeners.
Llama braid.
Music, printed or engraved.
Mats--
Straw. Fancy.
Cloth, broad, superfine, medium, habit Pianos and organs, materials for making
Cigarette paper.
and Russian.
Clocks, cheap.
made.
Flasks.
Furniture, materials for making.
Syrups and all non-alcoholic drinks and
beverages, including table water.
Embroidered edging or insertion, machine Soap, toilet and fancy.
Face cream and powder.
Gloves, leather.
Handkerchiefs-
Embroidered.
Initialled.
Hemstitched.
Toys.
Toilet requisites,
Teeth, elephants', whole and parts of.
Tusks, elephants', whole and parts of. Tusks, walrus'.
Watchmakers' requisites.
Surcharge 4 per Cent.
Beads, glass, cornelian or fancy. Boneware.
Buttons, glass, jewelry or fancy.
Buttons, mother of pearl.
Buttons, porcelain.
Carpets and rugs.
Clothing, ready made.
Cocoons, refuse.
Chocolate, plain or sweetened.
Electroplate ware.
Furniture.
Fragrant wood.
Glass, plate, silvered,
Glass, plate, silvered, bevelled or
bevelled, not over 5 feet.
un-
Glass, plate, silvered, bevelled or un-
bevelled, over 5 feet.
Hats, panama.
Lace, cotton.
Piece goods-
Cotton poplins, plain, fast black,
coloured or figured.
Cotton venetians, white, plain, fast
black, coloured or figured.
Piece goods (continued)—
Cotton velvets and velveteens, printed
figured or embossed.
Cotton velvet and velveteen cords and
corduroys, dyed.
Silk mixture plushes and velvets. Silk seal, with cotton back.
Silk and cotton satin, white or dyed
plain or figured.
Silk and cotton satin, dyed, in the
yarn.
Silk and cotton mixtures, plain,
brocaded, unenumerated. Tipseals.
Stone, marble and marbleware.
Socks, silk and cotton.
Silk, raw, of all kinds.
Silk-
Waste.
Noil yarn.
Thread.
Yarn, artificial.
Artificial silk fancies. Astrakhan. Amber.
Arms and ammunition. Aventurine.
Bags, bead or fancy. Bedsteads, brass.
Bicho de mar, all grades. Birds' nests, all grades. coral or coralware. Cards, playing. Caviare. Cigarettes.
Cigars.
Clocks, expensive. Curios.
Chinchilla.
Cloth, sealskin.
Cloth, imitation fur. Carriages, and tyres for.
Surcharge 5 per Cent.
Cars, motor and accessories (motor vans for trade purposes free of luxury tax). Cars, motor, tyres, inner and outer. Cycles, motor and parts of (for trade
purposes free of luxury tax). Cycles, motor, tyres, inner and outer. Cycles (for trade purposes free of luxury
tax).
Embroideries.
Foil, imitation gold.
Feathers, fancy.
Fish, maws, first quality. Flowers, artificial.
Goldware.
Goldstone and goldstoneware.
Glass, cut.
Gramophones and all accessories.
Ginseng, all grades. Hops.
Horns, chamois.
Horns, chamois cuttings.
Horn, rhinoceros.
Hair ornaments.
Horns, deer.
Handkerchiefs, silk.
Ivoryware.
Jadestone and jadestoneware.
Jewels and jewellery, imitation,
Jewels and jewellery, real.
Kimonos, silk.
Kinematographs and all accessories. Lace, silk.
Lace, artificial silk.
Lace, unenumerated.
Lapis Lazuli.
[13577]
Lacquerware.
Looking glasses and mirrors. Leatherware,
fancy.
Medicines, patent.
Musk.
Musical boxes.
| Musical instruments, unclassed.
Opera glasses, field glasses, &c. Ornaments, hair.
Plushes, woollen mixture. Paint, liquid gold or gold,
Pianos and organs.
Pearls, false. Pearls, real.
Perfumery.
Photographic materials. Pictures and engravings. Precious stones. Recreation requisites.
Skins, all except goat and sheep. Silk-
Silk piece goods, plain and brocaded. Silk plushes and velvets.
Silk ribbons.
Silk, artificial or machine.
Silk socks.
Silk sunshades.
Silk umbrellas.
Snuff.
Sunshades, silk.
Statues and all fancy ornaments.
Silverware.
Spirits and wines, all.
Suit-cases and dressing cases and all
fitted cases.
Sharks' fins, all grades.
Tortoiseshell and tortoiseshell ware. Trimmings,
Thread, gold, imitation on cotton. Thread, silver, imitation on cotton. Theatrical equipment.
Tobacco leaf.
Tobacco, prepared.
Tobacco, prepared in tins.
Tobacco, stalk.
Tobacco, pipes.
Tobacconist sundries.
Tapestry.
Tyres, india rubber, inner and outer.
Tea
Umbrellas, silk.
Umbrella bandles, other than plain.
Watch-chains and alberts.
Watches.
Wine and spirits, all,
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