THE CUBA RE V I E W" 



CUSTOMS TARIFF OF CUBA 



INFLUENCES WHICH CONTRIBUTED TO ITS FORMATION UNIQUE 



TREATY RELATIONS ESTABLISHED WITH THE UNITED STATES 



Details of this tariff has just been added 

 to the scries of foreign tariffs, now 27 in 

 number, pubHshed by the United States 

 Bureau of Manufactures. The tariff with 

 Cuba possesses pecuHar interest because 

 of the close trade relation and the unique 

 treat_v relations existing between the two 

 countries. In no other foreign country, 

 except to a limited extent in Brazil, are 

 American products admitted at more fa- 

 vorable rates of duty than the products 

 of competing countries. 



The reciprocity treaty of 1!»02 between 

 the United States and Cuba fixed no actual 

 rates, but provided that the free list of each 

 country, in so far as applicable to products 

 of the other country, should remain un- 

 changed during the life of the treaty. It 

 also provided for a reduction of 20 per cent 

 of the ordinary duties on products of Cuba 

 imported into the United States, and for a 

 similar reduction on United States products 

 imported into Cuba, with the exception 

 of tobacco, on which no concession was 

 made, and a number of specified articles 

 on which reductions varying from 25 to 

 40 per cent were granted by Cuba. By 

 Article 8 of the treaty it was expressly 

 stipulated that the reductions in duty should 

 be mutually preferential, and should not 

 be extended to other countries. 



The competitive advantage of this ar- 

 rangement is clearly reflected in the com- 

 mercial statistics of Cuba,' which show an 

 increase of 65 per cent in the imports ■ 

 from the United States since the treaty' 

 went into force, whil"t the imports from 

 all other countries increased only :!0 per 

 cent. 



Soon after the treaty became effective 

 the rates of duty, with few exceptions, were 

 raised 15 to 30 per cent above those pre- 

 vioush' in force, and this percentage in- 

 crease applies equally to rates enacted since 

 1904. A computation is therefore required, 

 when using the official Cuban edition, to 

 ascertain the current rate of duty and a 

 second computation to obtain the reduced 

 rate accorded to the United States. 



Spanish, American and Cuban influences 

 have all contributed to the formation of 

 the present Cuban tariff. The measure 

 now in force was promulgated durin? the 

 American occupation of the island, but was 



based largely on previous tariff's of the 

 Spanish regime, and has undergone con- 

 siderable modification at the hands of the 

 Cuban government since the island became 

 independent. To the diversity of origin 

 the intricacies of the present act are 

 largely contributablc. 



For admission into Cuba at the reduced 

 rates of duty, articles produced in the 

 United States must be invoiced separately 

 from those originating elsewhere, and a 

 sworn declaration as to their origin, cer- 

 tified to by a Cuban consul, must be in- 

 corporated in the invoice. Direct shipment 

 is not essential, but if the shipment is made 

 through a third country proof must be 

 furnished that the goods remained under 

 the absolute jurisdiction of the customs 

 while in the port of transhipment. 



Several questions have arisen as to what 

 constitutes production or manufacture in 

 the United States within the meaning of 

 the treaty. In one decision (January 19, 

 1905) the rule is laid down that to consti- 

 tute manufacture there must be a trans- 

 formation which changes the nature of the 

 materials, resulting in an entirely distinct 

 and different product, for example, furni- 

 ture made from foreign lumber, cloth 

 woven from foreign silk or wool, and 

 drugs compounded from foreign salts 

 would be enti.tled to the concessions, but 

 not roasted coffee, when merely the roast- 

 ing process was performed in the United 

 States. By an earlier decision, fabrics 

 woven elsewhere, but bleached, printed or 

 embroidered in the United States, were 

 recognized as manufactured in the United 

 States. 



The Bureau of Manufactures' edition of 

 the Cuban tariff' gives the cornplete text. 

 l)rought down to date, and in separate 

 columns the actual rates of duty applicable 

 to imports from the United States and 

 from other countries, the necessary com- 

 putations having been made by the bureau. 

 This new S9-pafie pamphlet contains, in 

 addition, the reciprocity treaty and full in- 

 formation concerning the procedure for 

 obtaining the reductions granted to United 

 States products. Customs regulations, de- 

 cisions and notes are given freely through- 

 out the work, with an introduction, pre- 

 pared by the tariff expert of the bureau. 



Albert M. Brosius, a well known Amcr- struction in Havana. He succeeds David 



ican engineer from Baltimore, has been McComb, who recently resigned. The 



appointed inspector for the Cuban govern- salary attached to the place is $7,500 a 



ment of the sewerage work now under con- vear. 



