THECUBAREVIEW 19 



723 kilos brass beds at $20 per 100 kilos $144.40 



Box packing, 36 kilos at $0.16 per 100 kilos .06 



Port improvements at $0.70 per 1,000 kilos .54 



Total : $145.00 



Difference $89. Therefore in this shipment tooth picks, value $0.36, were the means of 

 saving to the buyer of the goods the sum of eighty-nine dollars on merchandise ivorth $187.50. 



In the following case the official tare was not broken. The result will show what would 

 have been saved if the tare had been broken. 



Shipment of saddles: 



Box No. 4 sadles, value $123. 120 kilos gross 74 net official tare 15%, goods must pay 

 duty at the rate of $20 per 100 kilos. Duties as follows : 



102 kilos saddles at $20 per 100 kilos $20.40 



18 kilos, box packing, at the rate of $0.16 per 100 ks .03 



Port improvements at the rate of $0.70 per 1,000 ks .07 



Total $20.50 



If the tare had been broken by one package tooth picks the duties would have been as 

 follows : 



74 kilos saddles at $20 per 100 kilos $14.80 



One package tooth picks, 25% ad valorem on $0.05 .01 



Box packing, 43 kilos at $0.16 per 100 kilos .07 



Port improvements, 102 kilos at $0.70 per 1,000 kilos .07 



Total $14.95 



Saving to purchaser if tare had been broken. $5.55 or 41.2% on value of the goods. 



Considerable saving may be effected by breaking the tare of iron beds. Some of the 

 American exporters are now shipping these goods with the tare broken, but it not generally 

 understood as yet in the United States. In the following case the tare was actually broken and 

 the result shows actual saving. 



Nos. 4-11 shipment of iron beds, 11 crates, 2154 kilos gross. 



1591 net, value, $213.90. One package tooth picks in each crate, duties as foUows: 



1591 kilos iron beds at $3.90 per 100 kilos $62.05 



Tooth picks, value $0.55, 25% ad valorem .14 



Box packing, 581 kilos at $0.16 per 100 kilos .90 



Port improvements, 2,154 kilos at $0.70 per 1,000 kilos 1.51 



Total $64,60 



If tare had not been broken duties would have been as f ollows : 



2154 kilos iron beds in crates, less 5% official tare, 2046 kilos 



iron beds at $3.90 per 100 kilos $79.79 



Box packing 109 kilos at $0.16 per 100 kilos .17 



Port improvements at $0.70 per 1,000 kilos 1.51 



Total $81.47 



Therefore in this shipment there was a saving of $16.87 on merchandise worth $213.90, 

 about 73^% on the value of the goods. 



On rain coats and mackintoshes considerable saving can be obtained by breaking the 

 tare. In the following case the tare was not broken. Result shows what would have been 

 saved had the official tare been broken. 



