Amendment to Philippine Tariff on Sugar and Tobacco

Act No. 3515 amends Section Eight of the Philippine Tariff Law, Act of Congress of August fifth, nineteen hundred and nine.
Section 1 amends Item numbered two hundred and thirty-seven, Class XIII, under Section Eight of the Philippine Tariff Law.
Section 2 amends Item numbered three hundred and one, Class XIV, under Section Eight of the Philippine Tariff Law.
Section 1 and Section 2 change the tariff treatment by tying rates to corresponding U.S.-imposed duties “from time to time” on like products imported into the United States.

Section 1 establishes that the import duty on sugar shall track the U.S. import duty rates imposed “from time to time” on sugar in like forms.
Section 2 establishes that the import duty on tobacco shall track the U.S. import duty rates imposed “from time to time” on tobacco in like forms.
Sections 1 and 2 impose a minimum protective floor ensuring the Philippines collects duties not less than the duties stated in the Philippine Tariff Act approved by Congress August fifth, nineteen hundred and nine.

Section 1 amends Item 237. Sugar to provide an ad valorem/tariff rate linkage: “the same rates as the rates of the import duty from time to time imposed upon sugar in like forms when imported into the United States.”
Section 1 applies the rule to sugar, whether refined or unrefined.
Section 1 includes a minimum-duty limitation: “the duty to be collected on imported sugar, whether refined or unrefined, shall in no case be less than” the duty provided by the Philippine Tariff Act approved by Congress August fifth, nineteen hundred and nine.
Section 1 keeps the minimum duty tied specifically to the duty in the Philippine Tariff Act dated August fifth, nineteen hundred and nine.

Section 2 amends Item 301. Tobacco to provide an ad valorem/tariff rate linkage: “the same rates as the rates of the import duty from time to time imposed upon tobacco in like forms when imported into the United States.”
Section 2 applies the rule to tobacco, whether manufactured or unmanufactured.
Section 2 includes a minimum-duty limitation: “the duty to be collected on imported tobacco, whether manufactured or unmanufactured, shall in no case be less than” the duty provided by the Philippine Tariff Act approved by Congress August fifth, nineteen hundred and nine.
Section 2 keeps the minimum duty tied specifically to the duty in the Philippine Tariff Act dated August fifth, nineteen hundred and nine.

Section 3 conditions the Act’s effectivity on the express or implicit approval by the President of the United States.
Section 3 references the Act approved August twenty-ninth, nineteen hundred and sixteen, titled “An Act to declare the purpose of the people of the United States as to the future political status of the people of the Philippine Islands, and to provide a more autonomous government for those Islands.”
Section 3 requires the Governor-General to announce forthwith by proclamation after the required presidential approval.
Section 3 states that the Act takes effect thirty days after the date of that proclamation.