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Code · STATUTES-AT-LARGE · Vol. 46 STAT. · June 17, 1930 · Chapter 497

Chapter 497. To provide revenue, to regulate commerce with foreign countries, to encourage the industries of the United States, to protect American labor, and for other purposes

109,748 words·~499 min read·/statutes-at-large/vol-46/chapter-497-2730060·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

CHAP. 497.— An Act To provide revenue, to regulate commerce with foreign countries, to encourage the industries of the United States, to protect American labor, and for other purposes. June 17, 1930.[[H. R. 2667](/us/bill/71/hr/2667).][[Public, No. 361](/us/pl/71/361).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Tariff Act of 1930. TITLE I— TITLE I.DUTIABLE LIST.DUTIABLE LIST Section 1. Duties levied on imports from abroad.
That on and after the day following the passage of this Act, except as otherwise specially provided for in this Act, Vol. 42, p. 858.[U. S. C., Supp. IV, p. 214](/us/usc/p214).Philippine and Virgin Islands, American Samoa, and Guam excepted.there shall be levied, collected, and paid upon all articles when imported from any foreign country into the United States or into any of its possessions (except the Philippine Islands, the Virgin Islands, American Samoa, and the island of Guam) the rates of duty which are prescribed by the schedules and paragraphs of the dutiable list of this title, namely:
SCHEDULE 1.— schedule 1.Chemicals, oils, and paints.Acids and acid anhydrides.CHEMICALS, OILS, AND PAINTS Paragraph 1. Acids and acid anhydrides: Acetic acid containing by weight not more than 65 per centum of acetic acid, 1⅜ cents per pound; containing by weight more than 65 per centum, 2 cents per pound; acetic anhydride, 3½ cents per pound; boric acid, 1 cent per pound; chloroacetic acid, 5 cents per pound; citric acid, 17 cents per pound; formic acid, 3 cents per pound; lactic acid, containing by weight of lactic acid less than 30 per centum, 2 cents per pound; 30 per centum or more and less than 55 per centum, 4 cents per pound; and 55 per centum or more, 9 cents per pound: *Provided*, That any lactic-acid anhydride present shall be determined as lactic acid and included as such: *And provided further*, That the duty on lactic acid shall not be less than 25 per centum ad valorem; tannic acid, tannin, and extracts of nutgalls, containing by weight of tannic acid less than 50 per centum, 5 cents per pound; 50 per centum or more and not medicinal, 11 cents per pound; 50 per centum or more and medicinal, 18 cents per pound; tartaric acid, 8 cents per pound; arsenic acid, 3 cents per pound; gallic acid, 6 cents per pound; oleic acid or red oil, 20 per centum ad valorem; oxalic acid, 6 cents per pound; phosphoric acid, 2 cents per pound; pyrogallic acid, 12 cents per pound; carbon dioxide, weighing with immediate containers and carton, one pound or less per carton, 1 cent per pound on contents, immediate containers, and carton; and all other acids and acid anhydrides not specially provided for, 25 per centum ad valorem.
Par. 2. Acetaldehyde, etc. Acetaldehyde, aldol or acetaldol, aldehyde ammonia, butyraldehyde, crotonaldehyde, paracetaldehyde; ethylene chlorohydrin, propylene chlorohydrin, butylene chlorohydrin; ethylene dichloride, propylene dichloride, butylene dichloride; ethylene oxide, propylene oxide, butylene oxide; ethylene glycol, propylene glycol, me glycol, and all other glycols or dihydric alcohols; monoethanolamine, diethanolamine, triethanolamine, ethylene diamine, and all other hydroxy alkyl amines and alkylene diamines; allyl alcohol, crotonyl alcohol, vinyl alcohol, and all other olefin or unsaturated alcohols; homologues and polymers of all the foregoing; ethers, esters, salts and nitrogenous compounds of any of the foregoing, whether polymerized or unpolymerized; and mixtures in chief value of any one or more of the foregoing; all the foregoing not specially provided for, 6 cents per pound and 30 per centum ad valorem.
Par. 3. Acetone. Acetone and ethyl methyl ketone, and their homologues, and acetone oil, 20 per centum ad valorem. 591 Par. 4. Alcohol: Amyl, butyl, hexyl, and propyl, all the foregoing schedule 1.Chemicals, oils, and paints.Alcohol.whether primary, secondary, or tertiary; fusel oil; and mixtures in chief value of any one or more of the foregoing, 6 cents per pound; methyl or wood (or methanol), 18 cents per gallon; and ethyl for nonbeverage purposes only, 15 cents per gallon.
Par. 5. All chemical elements, all chemical salts and compounds, Chemical and medicinal compounds, etc.all medicinal preparations, and all combinations and mixtures of any of the foregoing, all the foregoing obtained naturally or artificially and not specially provided for, 25 per centum ad valorem. Par. 6. Aluminum hydroxide or refined bauxite, one-half of 1 Aluminum.cent per pound; potassium aluminum sulphate or potash alum and ammonium aluminum sulphate or ammonia alum, three-fourths of 1 cent per pound; aluminum sulphate, alum cake or aluminous cake, containing not more than 15 per centum of alumina and more iron than the equivalent of one-tenth of 1 per centum of ferric oxide, one-fifth of 1 cent per pound; containing more than 15 per centum of alumina or not more iron than the equivalent of one-tenth of 1 per centum of ferric oxide, three-eighths of 1 cent per pound; all other aluminum salts and compounds not specially provided for, 25 per centum ad valorem.
Par. 7. Ammonium carbonate and bicarbonate, 2 cents per pound; Ammonium.ammonium chloride, 1¼ cents per pound; ammonium nitrate, 1 cent per pound; ammonium perchlorate and ammonium phosphate, 1½ cents per pound; liquid anhydrous ammonia, 2½ cents per pound. Par. 8. Antimony: Oxide, 2 cents per pound; tartar emetic or Antimony.potassium-antimony tartrate, 6 cents per pound; sulphides and other antimony salts and compounds, not specially provided for, 1 cent per pound and 25 per centum ad valorem.
Par. 9. Argols, tartar, and wine lees, containing 90 per centum or Argols, tartrates, etcmore of potassium bitartrate, 5 cents per pound; cream of tartar, 5 cents per pound; Rochelle salts or potassium-sodium tartrate, 5 cents per pound. Par. 10. Balsams: Copaiba, fir or Canada, Peru, tolu, styrax, and Balsams.all other balsams, all the foregoing which are natural and uncompounded, *Proviso*.Nonalcoholic.10 per centum ad valorem: *Provided*, That no article containing alcohol shall be classified for duty under this paragraph.
Par. 11. Amber and amberoid unmanufactured, not specially Gums.provided for, 50 cents per pound; synthetic gums and resins not specially provided for, 4 cents per pound and 30 per centum ad valorem; arabic or Senegal, one-half of 1 cent per pound. Par. 12. Barium carbonate, precipitated, 1½ cents per pound; Barium.barium chloride, 2 cents per pound; barium dioxide, 6 cents per pound; barium hydroxide, 1¼ cents per pound; barium nitrate, 2 cents per pound; and barium oxide, 2½ cents per pound.
Par. 13. Blackings, powders, liquids, and creams for cleaning or Blackings, etc.polishing, not specially provided for, 25 per centum ad valorem: *Provided*, That no preparations containing alcohol shall be classified *Proviso*.Nonalcoholic.for duty under this paragraph. Par. 14. Bleaching powder or chlorinated lime, three-tenths of Bleaching powder.1 cent per pound. Par. 15. Caffeine, $1.25 per pound; caffeine citrate, 75 cents per Caffeine.pound; compounds of caffeine, 25 per centum ad valorem; theobromine, 75 cents per pound.
Par. 16. Calcium carbide, 1 cent per pound; calcium acetate, Calcium carbide.crude, 1 cent per pound; calcium oxalate, 4 cents per pound. Par. 17. Calomel, corrosive sublimate, and other mercurial preparations, Calomel.22 cents per pound and 25 per centum ad valorem. Par. 18. Carbon tetrachloride, 1 cent per pound; chloroform, 4 Chloroform, etc.cents per pound; tetrachloroethane and trichloroethylene, 30 per centum ad valorem. 592 Par. 19. schedule 1.Chemicals, oils, and paints.Casein.Chalk.
Casein or lactarene and mixtures of which casein or lactarene is the component material of chief value, not specially provided for, 5½ cents per pound. Par. 20. Chalk or whiting or Paris white: Dry, ground, or bolted, four-tenths of 1 cent per pound; precipitated, 25 per centum ad valorem; ground in oil (putty), three-fourths of 1 cent per pound; put up in the form of cubes, blocks, sticks, or disks, or otherwise, including tailors’, billiard, red, and manufactures of chalk not specially provided for, 25 per centum ad valorem.
Par. 21. Chemical compounds of gold, etc. Chemical compounds, mixtures, and salts, of which gold, platinum, rhodium, or silver constitutes the element of chief value, 25 per centum ad valorem. Par. 22. Bismuth. Chemical compounds, salts, and mixtures of bismuth, 35 per centum ad valorem. Par. 23. Medicinal capsules, etc. Chemicals, drugs, medicinal and similar substances, whether dutiable or free, when imported in capsules, pills, tablets, lozenges, troches, ampoules, jubes, or similar forms, including powders put up in medicinal doses, shall be dutiable at not less than 25 per centum ad valorem.
Par. 24. Chemical elements and medicinal compounds, etc., containing alcohol. Chemical elements, and chemical and medicinal compounds, preparations, mixtures, and salts, distilled or essential oils, expressed or extracted oils, animal oils and greases, ethers and esters, flavoring and other extracts, and natural or synthetic fruit flavors, fruit esters, oils and essences, all the foregoing and their combinations when containing alcohol, and all articles consisting of vegetable or mineral objects immersed or placed in, or saturated with, alcohol, except perfumery and spirit varnishes, and all alcoholic compounds not specially provided for, if containing 20 per centum of alcohol or less, 20 cents per pound and 25 per centum ad valorem; containing more than 20 per centum and not more than 50 per centum of alcohol, 40 cents per pound and 25 per centum ad valorem; containing more than 50 per centum of alcohol, 80 cents per pound and 25 per centum ad valorem.
Par. 25. Chicle. Chicle, refined or advanced in value by drying, straining, or any other process or treatment whatever beyond that essential to the proper packing, 5 cents per pound. Par. 26. Chloral hydrate, etc. Chloral hydrate, terpin hydrate, thymol, and glycerophosphoric acid, and salts and compounds of glycerophosphoric acid, 35 per centum ad valorem; diethylbarbituric acid and salts and compounds thereof, $2.50 per pound; ethylhydrocupreine and salts and compounds thereof, 20 cents per ounce.
Par. 27. Coal-tar products. Coal-tar products:
(1)Not medicinal. Acetanilide not suitable for medicinal use, alphanaphthol, aminobenzoic acid, aminonaphthol, aminophenetole, aminophenol, aminosalicylic acid, aminoanthraquinone, aniline oil, aniline salt, anthraquinone, arsanilic acid, benzaldehyde not suitable for medicinal use, benzal chloride, benzanthrone, benzidine, benzidine sulfate, benzoic acid not suitable for medicinal use, benzoquinone, benzoyl chloride, benzyl chloride, enzylethylaniline, betanaphthol not suitable for medicinal use, bromobenzene, chlorobenzene, chlorophthalic acid, cinnamic acid, cumidine, dehydrothiotoluidine, diaminostilbene, dianisidine, dichlorophthalic acid, dimethyl aniline, dimethylaminophenol, dimethylphenylbenzylammonium hydroxide, dimethylphenylenediamine, dinitrobenzene, dinitrochlorobenzene, dinitronaphthalene, dinitrophenol, dinitrotoluene, dihydroxynaphthalene, diphenylamine, hydroxyphenylarsinic acid, metanilic acid, methylanthraquinone, naphthylamine, naphthylenediamine, nitroaniline, nitroanthraquinone, nitrobenzaldehyde, nitrobenzene, nitronaphthalene, nitrophenol, nitrophenylenediamine, nitrosodimethylaniline, nitrotoluene, nitrotoluylenediamine, phenylenediamine, 593phenylhydrazine, phenylnapthylamine, phenylglycine, phenyl-glycineorthocarboxylic schedule 1.Chemicals, oils, and paints.acid, phthalic acid, phthalic anhydride, phthalimide, quinaldine, quinoline, resorcinol not suitable for medicinal use, salicylic acid and its salts not suitable for medicinal use, sulfanilic acid, thiocarbanilide, thiosalicylic acid, tetrachloroph thalic acid, tetramethyldiaminobenzophenone, tetramethyldiaminodiphenyhnethane, toluene sulfochloride, toluene sulfonamide, tribromophenol, toluidine, tolidine, tolylenediamine, xylidine, anthracene having a purity of 30 per centum or more, carbazole having a purity of 65 per centum or more, naphthalene which after the removal of all water present has a solidifying point of seventy-nine degrees centigrade or above; all the foregoing products in this paragraph whether obtained, derived, or manufactured from coal tar or other source;
(2)all distillates (except those provided for in subparagraph Distillates, etc.(b)) of coal tar, blast-furnace tar, oil-gas tar, and water-gas tar, which on being subjected to distillation yield in the portion distilling below one hundred and ninety degrees centigrade a quantity of tar acids equal to or more than 5 per centum of the original distillate or which on being subjected to distillation yield in the portion distilling below two hundred and fifteen degrees centigrade a quantity of tar acids equal to or more than 75 per centum of the original distillate;
(3)all products, by whatever name known, which are similar Similar manufactured products.to any of the products provided for in this paragraph or in paragraph 1651, and which are obtained, derived, or manufactured in whole or in part from any of the products provided for in this paragraph or in paragraph 1651;
(4)all mixtures, including solutions, consisting in whole or in Mixtures.part of any of the foregoing products provided for in this paragraph, except sheep dip and medicinal soaps;
(5)all the foregoing products provided for in this paragraph, Products, not colors, dyes, etc.not colors, dyes, or stains, color acids, color bases, color lakes, leuco compounds, indoxyl, indoxyl compounds, ink powders, photographic chemicals, medicinals, synthethic aromatic or odoriferous chemicals, synthetic resinlike products, synthetic tanning materials, or explosives, and not specially provided for in paragraph 28 or 1651, 40 per centum ad valorem and 7 cents per pound.
(b)Metacresol having a purity of 90 per centum or more, orthocresol Metacresol, etc.having a purity of 90 per centum or more, paracresol having a purity of 90 per centum or more, phenol, carbolic acid which on being subjected to distillation yields in the portion distilling below one hundred and ninety degrees centigrade a quantity of tar acids equal to or more than 5 per centum of the original distillate, cresylic acid which on being subjected to distillation yields in the portion distilling below two hundred and fifteen degrees centigrade a quantity of tar acids equal to or more than 75 per centum of the original distillate, and any mixture of any of the foregoing products with any of the products provided for in paragraph 1651, 20 per centum ad valorem and 3½ cents per pound.
(c)The ad valorem rates provided in this paragraph shall be Ad valorem rates, based on American selling price, as value.*Post*, p. 710.based upon the American selling price (as defined in subdivision
(g)of section 402, Title IV), of any similar competitive article manufactured or produced in the United States. If there is no similar competitive article manufactured or produced in the United States *Post*, p. 709.then the ad valorem rate shall be based upon the United States value, as defined in subdivision
(e)of section 402, Title IV.
(d)For the purposes of this paragraph any coal-tar product provided Articles deemed competitive.for in this Act shall be considered similar to or competitive with any imported coal-tar product which accomplishes results 594schedule 1.Chemicals, oils, and paints.Other coal-tar products.Colors, dyes, photographic chemicals, medicinals, etc.substantially equal to those accomplished by the domestic product when used in substantially the same manner. Par. 28. Coal-tar products:
(a)All colors, dyes, or stains, whether soluble or not in water, except those provided for in subparagraph (b), color acids, color bases, color lakes, leucocompounds, whether colorless or not, indoxyl, and indoxyl compounds; ink powders; photographic chemicals; acetanilide suitable for medicinal use, acetphenetidine, acetylsalicylic acid, antipyrine, benzaldehyde suitable for medicinal use, benzoic acid suitable for medicinal use, betanaphthol suitable for medicinal use, guaiacol and its derivatives, phenolphthalein, resorcinol suitable for medicinal use, salicylic acid and its salts suitable for medicinal use, salol, and other medicinals; sodium benzoate; saccharin; artificial musk, benzyl acetate, benzyl benzoate, coumarin, diphenyloxide, methyl anthranilate, methyl salicylate, phenylacetaldehyde, phenylethyl alcohol, and other synthetic odoriferous or aromatic chemicals, including flavors, all these products not marketable as perfumery, cosmetics, or toilet preparations, and not mixed and not compounded, and not containing alcohol; synthetic phenolic resin and all resin-like products prepared from phenol, cresol, phthalic anhydride, coumarone, indene, or from any other article or material provided for in paragraph 27 or 1651, all these products whether in a solid, semisolid, or liquid condition; synthetic tanning materials; picric acid, trinitrotoluene, and other explosives except smokeless powders; all the foregoing products provided for in this paragraph, when obtained, derived, or manufactured in whole or in part from any of Natural colors, etc.the products provided for in paragraph 27 or 1651; natural alizarin and natural indigo, and colors, dyes, stains, color acids, color bases, color lakes, leucocompounds, indoxyl, and indoxyl compounds, obtained, derived, or manufactured in whole or in part from natural alizarin or natural indigo; natural methyl salicylate or oil of winter-green or oil of sweet birch; natural coumarin; natural guaiacol and its derivatives; vanillin, from whatever source obtained, derived, or manufactured; and all mixtures, including solutions, consisting in whole or in part of any of the articles or materials provided for in this paragraph, excepting mixtures of synthetic odoriferous or aromatic chemicals, 45 per centum ad valorem and 7 cents per pound.
(b)Synthetic indigo and sulphur black. Synthetic indigo, “Colour Index No. 1177”, and sulphur black, “Colour Index No. 978”, 3 cents per pound and 20 per centum ad valorem.
(c)Ad valorem rates based on American selling price. The ad valorem rates provided in this paragraph shall be based upon the American selling price (as defined in subdivision
(g)of section 402, Title IV), of any similar competitive article If no competitive American article.manufactured or produced in the United States. If there is no similar competitive article manufactured or produced in the United States then the ad valorem rate shall be based upon the United States value, as defined in subdivision
(e)of section 402, Title IV.
(d)Articles deemed competitive. For the purposes of this paragraph any coal-tar product provided for in this Act shall be considered similar to or competitive with any imported coal-tar product which accomplishes results substantially equal to those accomplished by the domestic product when used in substantially the same manner.
(e)Specific duties on colors, dyes, or stains, based on standards of strength. The specific duties provided for in this paragraph on colors, dyes, or stains, whether soluble or not in water, color acids, color bases, color lakes, leucocompounds, indoxyl, and indoxyl compounds, shall be based on standards of strength which shall be established by the Secretary of the Treasury, and upon all importations of such articles which exceed such standards of strength the specific duty shall be computed on the weight which the article would have if it were diluted to the standard strength, but in no case shall any such 595articles of whatever strength be subject to a less specific duty than schedule 1.Chemicals, oils, and paints.Importing colors, etc., without full statement on container, unlawful.that provided in subparagraph
(a)or (b), as the case may be.
(f)It shall be unlawful to import or bring into the United States any such color, dye, stain, color acid, color base, color lake, leuco compound, indoxyl, or indoxyl compound unless the immediate container and the invoice shall bear a plain, conspicuous, and truly descriptive statement of the identity and percentage, exclusive of diluents, of such color, dye, stain, color acid, color base, color lake, leucocompound, indoxyl, or indoxyl compound contained therein.
(g)On and after the passage of this Act it shall be unlawful to With false statement as to ingredients on containers.import or bring into the United States any such color, dye, stain, color acid, color base, color lake, leucocompound, indoxyl, or indoxyl compound, if the immediate container or the invoice bears any statement, design, or device regarding the article or the ingredients or substances contained therein which is false, fraudulent, or misleading in any particular.
(h)In the enforcement of the foregoing provisions of this paragraph Standards of strength for dyes, etc., to be adopted.the Secretary of the Treasury shall adopt a standard of strength for each dye or other article which shall conform as nearly as practicable to the commercial strength in ordinary use in the United States prior to July 1, 1914. If a dye or other article has been introduced into commercial use since said date then the standard of strength for such dye or other article shall conform as nearly as practicable to the commercial strength in ordinary use. If a dye or other article was or is ordinarily used in more than one commercial strength, then the lowest commercial strength shall be adopted as the standard of strength for such dye or other article.
(i)Any article or product which is within the terms of paragraph Application of rates, etc., to other imports.1, 5, 37, 39, 60, 66, 82, or 1687, as well as within the terms of paragraph 27, 28, or 1651, shall be assessed for duty or exempted from duty as the case may be under paragraph 27, 28, or 1651. Par. 29. Cobalt: Oxide, 20 cents per pound; sulphate and linoleate, Cobalt.10 cents per pound; and all other cobalt salts and compounds, 30 per centum ad valorem. Par. 30. Collodion and other liquid solutions of pyroxylin, of Collodion, etc.other cellulose esters or ethers, or of cellulose, 30 cents per pound. Par. 31.
(a)Cellulose acetate, and compounds, combinations, or Cellulose acetate, etc.mixtures containing cellulose acetate:
(1)In blocks, sheets, rods, tubes, powder, flakes, briquets, In blocks, etc., not finished.or other forms, whether or not colloided, and waste wholly or in chief value of cellulose acetate, all the foregoing not made into finished or partly finished articles, 50 cents per pound;
(2)made into finished or partly finished articles of which any Finished articles.of the foregoing is the component material of chief value, and not specially provided for, 80 per centum ad valorem.
(b)All compounds of cellulose (except cellulose acetate, but Other compounds of cellulose.including pyroxylin and other cellulose esters and ethers), and all compounds, combinations, or mixtures of which any such compound is the component material of chief value:
(1)In blocks, sheets, rods, tubes, powder, flakes, briquets, or Unfinished blocks, shoots, etc.other forms, whether or not colloided, not made into finished or partly finished articles, 40 cents per pound, except that transparent sheets more than three one-thousandths of one inch and not more than thirty-two one-thousandths of one inch in thickness shall be subject to duty at the rate of 45 cents per pound;
(2)made into finished or partly finished articles of which Finished articles.any of the foregoing is the component material of chief value, not specially provided for, 60 per centum ad valorem.
(c)Sheets, bands, and strips (whether known as cellophane or by Collophane, etc., sheets, bands, or strips.any other name whatsoever), exceeding one inch in width but not 596schedule 1.Chemicals, oils, and paints.exceeding three one-thousandths of one inch in thickness, made by any artificial process from cellulose, a cellulose hydrate, a compound of cellulose (other than cellulose acetate), or a mixture containing any of the foregoing, by solidification into sheets, bands, or strips, 45 per centum ad valorem. Par. 32. Hard fiber cellulosa. Compounds of cellulose, known as vulcanized or hard fiber, made wholly or in chief value of cellulose, 30 per centum ad valorem. Par. 33. Casein compounds. Compounds of casein, known as galalith, or by any other name, in blocks, sheets, rods, tubes, or other forms, not made into finished or partly finished articles, 25 cents per pound; made into finished or partly finished articles of which any of the foregoing is the component material of chief value not specially provided for, 40 cents per pound and 50 per centum ad valorem. Par. 34. Nonedible or animal drugs. Drugs, such as barks, beans, berries, buds, bulbs, bulbous roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, herbs, leaves, lichens, mosses, roots, stems, vegetables, seeds (aromatic, not garden seeds), seeds of morbid growth, weeds, and all other drugs of vegetable or animal origin; any of the foregoing which are natural and uncompounded drugs and not edible, and not specially provided for, but which are advanced in value or condition by shredding, grinding, chipping, crushing, or any other process or treatment whatever beyond that essential to the proper packing of the drugs and the prevention of decay or deterioration *Provisos*.Drug defined.pending manufacture, 10 per centum ad valorem: *Provided*, That the term “drug” wherever used in this Act shall include only those substances having therapeutic or medicinal properties and chiefly Nonalcoholic.used for medicinal purposes: *And provided further*, That no article containing alcohol shall be classified for duty under this paragraph. Par. 35. Aconite, etc. Aconite, aloes, asafetida, cocculus indicus, ipecac, jalap, manna; marshmallow or althea root, leaves and flowers; maté, and pyrethrum or insect flowers; all the foregoing which are natural and uncompounded, but which are advanced in value or condition by shredding, grinding, chipping, crushing, or any other process or treatment whatever beyond that essential to proper packing and the prevention of decay or deterioration pending manufacture, 10 per *Proviso*.Nonalcoholic.centum ad valorem: *Provided*, That no article containing alcohol shall be classified for duty under this paragraph. Par. 36. Coca leaves, digitalis. Coca leaves, 10 cents per pound; digitalis, 20 per centum ad valorem. Par. 37. Ethers and esters. Ethers and esters: Diethyl sulphate and dimethyl sulphate, 25 per centum ad valorem; ethyl acetate, 3 cents per pound; butyl acetate and amyl acetate, 7 cents per pound; ethyl chloride, 15 cents per pound; ethyl ether, 4 cents per pound; and ethers and esters of all kinds not specially provided for, 25 per centum ad valorem: *Proviso*.Nonalcoholic.*Provided*, That no article containing more than 10 per centum of alcohol shall be classified for duty under this paragraph. Par. 38. Dyeing and tanning extracts. Extracts, dyeing and tanning: Chestnut, cutch, chlorophyll, dividivi, fustic, hemlock, logwood, mangrove, myrobalan, oak, Persian berry, quebracho, sumac, saffron, safflower, saffron cake, valonia, wattle, and other extracts, decoctions, and preparations of vegetable origin used for dyeing, coloring, staining, or tanning, not specially provided for, and combinations and mixtures of the foregoing articles in this paragraph, 15 per centum ad valorem: *Proviso*.Nonalcoholic.*Provided*, That no article containing alcohol shall be classified for duty under this paragraph. Par. 39. Flavoring extracts, etc. Flavoring extracts and natural or synthetic fruit flavors, fruit esters, oils, and essences, all the foregoing not containing Nonalcoholic.alcohol, and not specially provided for, 25 per centum ad valorem. 597 Par. 40. Formaldehyde solution or formalin, 1¾ cents per pound; schedule 1.Chemicals, oils, and paints.Formaldehyde, etc.solid formaldehyde or paraformaldehyde, 8 cents per pound; and hexamethylenetetramine, 11 cents per pound. Par. 41. Edible gelatin, valued at less than 40 cents per pound, 20 Gelatin, edible, etc.per centum ad valorem and 5 cents per pound; valued at 40 cents or more per pound, 20 per centum ad valorem and 7 cents per pound; gelatin, glue, glue size, and fish glue, not specially provided Glue.for, valued at less than 40 cents per pound, 25 per centum ad valorem and 2 cents per pound; valued at 40 cents or more per pound, 25 per centum ad valorem and 8 cents per pound; agar agar, pectin, isinglass, and manufactures, wholly or in chief value of gelatin, glue, or glue size, 25 per centum ad valorem; casein glue, 30 per centum ad valorem. Par. 42. Glycerin, crude, 1 cent per pound; refined, 2 cents per Glycerin.pound. Par. 43. Ink, and ink powders not specially provided for, 10 per Ink.centum ad valorem; drawing ink, 15 per centum ad valorem. Par. 44. Iodine, resublimed, 10 cents per pound.Iodine. Par. 45. Bromine and all bromine compounds not specially provided Bromine.for, 10 cents per pound. Par. 46. Lead: Acetate, white, 2½ cents per pound; acetate, Lead chemical compounds.brown, gray, or yellow, 2 cents per pound; nitrate, arsenate, and resinate, 3 cents per pound; and all other lead compounds not specially provided for, 30 per centum ad valorem. Par. 47. Licorice, extracts of, in pastes, rolls, or other forms, 20 Licorice.per centum ad valorem. Par. 48. Lime, citrate of, 7 cents per pound; juice of lemons, Lime, citrate of.limes, oranges, or other citrous fruits, unfit for beverage purposes, 5 cents per pound. Par. 49. Magnesium: Carbonate, precipitated, 1½ cents per Magnesium chemicals.pound; manufactures of carbonate of magnesia, 2 cents per pound; chloride, anhydrous, 1 cent per pound; chloride, not specially provided for, five-eighths of 1 cent per pound; sulphate or Epsom salts, three-fourths of 1 cent per pound; oxide or calcined magnesia, 7 cents per pound. Par. 50. Manganese: Borate, resinate, sulphate, and other manganese Manganese chemicals.compounds and salts, not specially provided for, 25 per centum ad valorem. Par. 51. Menthol, 50 cents per pound; natural crude camphor, 1 Menthol and camphor.cent per pound; natural refined camphor. 5 cents per pound; synthetic camphor, 5 cents per pound. If at the end of three years after Rates on synthetic, if domestic product not equal to consumption at designated periods.the enactment of this Act, the President finds that during the preceding six months the domestic production by quantity of synthetic camphor did not exceed 25 per centum of the domestic consumption thereof by quantity, or, at the end of four years after the enactment of this Act, that during the preceding six months such domestic production did not exceed 30 per centum of such consumption, or, at the end of five years after the enactment of this Act, that during the preceding six months such domestic production did not exceed 50 per centum of such consumption, he shall by proclamation so declare and, after six months thereafter, the rate on synthetic camphor shall be 1 cent per pound. To assist the President in making Investigation by Tariff Commission and report to the President to determine.*Post*, p. 701.the investigation required by this provision, the Tariff Commission is empowered to investigate, to such extent as may be necessary, in the manner provided in the case of investigations under section 336 of this Act, and shall report to the President the result of its investigation. Par. 52. Oils, animal and fish: Sod, herring, and menhaden, 5 Animal and fish oil, fats and greases.cents per gallon; whale and seal, 6 cents per gallon; sperm, crude, 10 cents per gallon; sperm, refined or otherwise processed, 14 cents 598schedule 1.Chemicals, oil, and paints.per gallon; spermaceti wax, 6 cents per pound; wool grease containing more than 2 per centum of free fatty acids, 1 cent per pound; containing 2 per centum or less of free fatty acids and not suitable for medicinal use, 2 cents per pound; suitable for medicinal use, including adeps lanæ, hydrous or anhydrous, 3 cents per pound; all other animal and fish oils, fats, and greases, not specially provided for, 20 per centum ad valorem. Par. 53. Expressed or extracted oils. Oils, vegetable: Castor, 3 cents per pound; hempseed, 1½ cents per pound; linseed or flaxseed, and combinations and mixtures in chief value of such oil, 4½ cents per pound; olive, weighing with the immediate container less than forty pounds, 9½ cents per pound on contents and container; olive, not specially provided for, 6½ cents per pound; poppy seed, 2 cents per pound; rapeseed, 6 cents per gallon; all other expressed or extracted oils, not specially provided for, 20 per centum ad valorem. Par. 54. Coconut, etc., oils. Coconut oil, 2 cents per pound; cottonseed oil, 3 cents per pound; peanut oil, 4 cents per pound; palm-kernel oil, 1 cent per pound; sesame oil, 3 cents per pound; and soy-bean oil, 3½ cents per pound, but not less than 45 per centum ad valorem. Par. 55. Turkey red, soluble greases, etc. Alizarin assistant, Turkey red oil, sulphonated castor or other sulphonated animal or vegetable oils, soaps made in whole or in part from castor oil, and all soluble greases; all the foregoing in whatever form, and suitable for use in the processes of softening, dyeing, tanning, or finishing, not specially provided for, 35 per centum ad valorem. Par. 56. Hydrogenated oils and fats. Hydrogenated or hardened oils and fats, 4 cents per pound; other oils and fats, the composition and properties of which ave been changed by vulcanizing, oxidizing, chlorinating, nitrating, or any other chemical process, and not specially provided for, 20 per centum ad valorem. Par. 57. Combinations of animal, etc., oils. Combinations and mixtures of animal, vegetable, or min eral oils or of any of them (except combinations or mixtures containing essential or distilled oils), with or without other substances, and not specially provided for, 25 per centum ad valorem, but not less than the rate applicable to the component material subject to the highest *Proviso*.Nonalcoholic.rate of duty: *Provided*, That no article containing alcohol shall be classified for duty under this paragraph. Par. 58. Distilled or essential oils. Oils, distilled or essential: Lemon, grapefruit, and orange, 25 per centum ad valorem; eucalyptus, 15 per centum ad valorem; clove, peppermint, patchouli, sandalwood, and all other essential and distilled oils not specially provided for, 25 per centum *Proviso*.Nonalcoholic.ad valorem: *Provided*, That no article mixed or compounded with or containing alcohol shall be classified for duty under this paragraph. Par. 59. Opium, cocaine, etc. Opium containing not less than 8.5 per centum of anhydrous morphine, $3 per pound; morphine, morphine sulphate, and all opium alkaloids and salts, esters, and other derivatives thereof, $3 per ounce; cocaine, ecgonine, and salts, esters, and other derivatives thereof, $2.60 per ounce; tincture of opium, such as laudanum, and other liquid preparations of opium, not specially provided for, 60 *Proviso*.per centum ad valorem; opium containing less than 8.5 per centum of Narcotic Acts not affected.Vol. 35, p. 614; Vol. 38, p. 275; Vol. 42, p. 596.[U. S. C., p. 635](/us/usc/p635).Perfume materials.anhydrous morphine, $6 per pound: *Provided*, That nothing herein contained shall be so construed as to repeal or in any manner impair or affect the provisions of the Narcotic Drugs Import and Export Act, as amended. Par. 60. Perfume materials: Ambergris, castoreum, civet, and musk grained or in pods, 20 per centum ad valorem; anethol, citral, geraniol, heliotropin, ionone, rhodinol, safrol, terpineol, and all natural or synthetic odoriferous or aromatic chemicals, all the foregoing not mixed and not compounded, and not specially provided for, 45 per centum ad valorem; all mixtures or combinations contain-599ing essential or distilled oils, or natural or synthetic odoriferous or schedule 1.Chemicals, oils, and paints.*Provisos*.Alcoholic restriction.aromatic substances, 40 cents per pound and 50 per centum ad valorem: *Provided*, That only materials not marketable as perfumery, cosmetics, or toilet preparations, and not containing more than 10 per centum of alcohol, shall be classified for duty under this paragraph: *Provided further*, That all of the foregoing materials With higher alcoholic content.containing more than 10 per centum of alcohol shall be classified for duty under paragraph 61 as toilet preparations. Par. 61. Perfumery, including cologne and other toilet waters, articles Perfumery, toilet preparations, etc.of perfumery, whether in sachets or otherwise, and all preparations used as applications to the hair, mouth, teeth, or skin, such as cosmetics, dentifrices, tooth soaps, pastes, theatrical grease paints, pomades, powders, and other toilet preparations, all the foregoing, if containing alcohol, 40 cents per pound and 75 per centum ad valorem; if not containing alcohol, 75 per centum ad valorem; bath salts, if not perfumed, 25 per centum ad valorem; if perfumed (whether or not having medicinal properties), 75 per centum ad valorem. Par. 62. Floral or flower waters containing no alcohol, not specially Floral waters.provided for, 20 per centum ad valorem; bay rum or bay water, whether distilled or compounded, 40 cents per pound and 60 per centum ad valorem. Par. 63. Phosphorus, 8 cents per pound; phosphorus oxychloride Phosphorus.and phosphorus trichloride, 6 cents per pound. Par. 64. Plasters, healing or curative, of all kinds, and courtplaster, Plasters.20 per centum ad valorem. Par. 65.
(a)Paints, colors, and pigments, commonly known as Artists’ paints, etc.artists’, school, students’, or children’s paints or colors:
(1)In tubes, jars, cakes, pans, or other forms, not exceeding In tubes, jars, etc., not assembled in sets.one and one-half pounds net weight each, and valued at less than 20 cents per dozen pieces, and not assembled in paint sets, kits, or color outfits, three-fourths of 1 cent per tube, jar, cake, pan, or other form;
(2)in tubes, jars, cakes, pans, or other forms, not exceeding Of higher values.one and one-half pounds net weight each, and valued at 20 cents or more per dozen pieces, and not assembled in paint sets, kits, or color outfits: In tubes or jars, 2 cents per tube or jar and 40 per centum ad valorem; in cakes, pans, or other forms, cents per cake, pan, or other form and 40 per centum ad valorem;
(3)in tubes, jars, cakes, pans, or other forms, not exceeding Assembled in paint sets, etc.one and one-half pounds net weight each, when assembled in paint sets, kits, or color outfits, with or without brushes, water pans, outline drawings, stencils, or other articles, 70 per centum ad valorem on the value as assembled;
(4)in bulk, or in any form exceeding one and one-half pounds In bulk, etc.net weight each, 8¼ cents per ounce.
(b)For the purposes of this paragraph, tubes, jars, cakes, pans, Assembling in sets described.or other forms, shall not be considered as assembled in a paint set, kit, or color outfit, unless assembled in such form and container, and with such assortment of merchandise, as to be suitable for sale at retail to artists, students, or children, as a paint set, kit, or color outfit. Par. 66. Pigments, colors, stains, and paints, including enamel Pigments not specially provided for.paints, whether dry, mixed, or ground in or mixed with water, oil, or solutions other than oil, not specially provided for, 25 per centum ad valorem. Par. 67. Barytes ore, crude or unmanufactured, $4 per ton; ground Barytes.or otherwise manufactured, $7.50 per ton; precipitated barium sulphate or blanc fixe, 1¼ cents per pound. 600 Par. 68. schedule 1.Chemicals, oils, and paints.Blue pigments. Blue pigments and all blues containing iron ferrocyanide or iron ferricyanide, in pulp, dry, or ground in or mixed with oil or water, 8 cents per pound; ultramarine blue, dry, in pulp, or ground in or mixed with oil or water, wash and all other blues containing ultramarine, if valued at more than 10 cents per pound, 4 cents per pound; if valued at 10 cents per pound or less, 3 cents per pound. Par. 69. Bone char, etc. Bone black or bone char, and blood char, 20 per centum ad valorem; decolorizing, deodorizing, or gas-absorbing chars and carbons, whether or not activated, and all activated chars and carbons, 45 per centum ad valorem. Par. 70. Chrome colors, etc. Chrome yellow, chrome green, and other colors containing chromium, in pulp, dry, or ground in or mixed with oil or water, 25 per centum ad valorem. Par. 71. Black pigments. Gas black, lampblack, and all other black pigments, by whatever name known, dry or ground in or mixed with oil or water, and not specially provided for, 20 per centum ad valorem. Par. 72. Lead pigments. Lead pigments: Litharge, 2½ cents per pound; orange mineral, 3 cents per pound; red lead, 2¾ cents per pound; white lead, 2½ cents per pound; all pigments containing lead, dry or in pulp, or ground in or mixed with oil or water, not specially provided for, 30 per centum ad valorem. Par. 73. Ochers, etc. Ochers, siennas, and umbers, crude or not ground, one-eighth of 1 cent per pound; washed or ground, three-eighths of 1 cent per pound; iron-oxide and iron-hydroxide pigments not specially provided for, 20 per centum ad valorem. Par. 74. Satin white. Satin white and precipitated calcium sulphate, one-half of 1 cent per pound. Par. 75. Spirit varnishes. Spirit varnishes containing less than 5 per centum of methyl alcohol, $2.20 per gallon and 25 per centum ad valorem; spirit varnishes containing 5 per centum or more of methyl alcohol, and all other varnishes, including so-called gold size or japan, not specially provided for, 25 per centum ad valorem. Par. 76. Vermilion reds. Vermilion reds containing quicksilver, dry or ground in or mixed with oil or water, 35 cents per pound; cuprous oxide, 35 per centum ad valorem. Par. 77. Zinc oxides, etc. Zinc oxide and leaded zinc oxides containing not more than 25 per centum of lead, in any form of dry powder, 1¾ cents per pound; ground in or mixed with oil or water, 2¼ cents per pound; lithopone, and other combinations or mixtures of zinc sulphide and barium sulphate containing by weight less than 30 per centum of zinc sulphide, 1¾ cents per pound; containing by weight 30 per centum or more of zinc sulphide, 1¾ cents per pound and 15 per centum ad valorem. Par. 78. Potassium. Potassium: Chromate and dichromate, 2¼ cents per pound; citrate, 14 cents per pound; chlorate and perchlorate, 1½ cents per pound; ferricyanide or red prussiate of potash, 7 cents per pound; ferrocyanide or yellow prussiate of potash, 4 cents per pound; iodide, 25 cents per pound; bromide, 10 cents per pound; bicarbonate, 1½ cents per pound; carbonate, three-fourths of 1 cent per pound; hydroxide or caustic potash, 1 cent per pound; nitrate or saltpeter, refined, 1 cent per pound; and permanganate, 6 cents per pound. Par. 79. Sodium, etc. Sodium, potassium, lithium, beryllium, and caesium, 25 per centum ad valorem. Par. 80. Soap. Soap: Castile, 15 per centum ad valorem; toilet. 30 per centum ad valorem; all other soap and soap powder, not specially provided for, 15 per eentum ad valorem. Par. 81. Soda arsenates, etc. Sodium: Arsenate, 1 cent per pound; borate or borax, refined, one-eighth of 1 cent per pound; bromide, 10 cents per pound; 601carbonate, calcined, or soda ash, hydrated or sal soda, and mono-hydrated schedule 1.Chemicals, oils, and paints.Salt.one-fourth of 1 cent per pound; chlorate, 1½ cents per pound; chloride or salt, in bags, sacks, barrels, or other packages, 11 cents per one hundred pounds; in bulk, 7 cents per one hundred pounds; citrate, 12 cents per pound; chromate and dichromate, 1¾ cents per pound; formate, 2 cents per pound; ferrocyanide or yellow prussiate of soda, 2 cents per pound; hydroxide or caustic soda, one-half of 1 cent per pound; nitrite, 4½ cents per pound; oxalate, 2½ cents per pound; phosphate (except pyro phosphate) containing by weight less than 45 per centum of water, 1½ cents per pound; phosphate (except pyro phosphate) not specially provided for, three-fourths of 1 cent per pound; sesquicarbonate, one-fourth of 1 cent per pound; silicofluoride, 1½ cents per pound; sulphate, crystallized, or Glauber salt, $1 per ton; sulphate, anhydrous, $3 per ton; sulphide, containing not more than 35 per centum of sodium sulphide, three-eighths of 1 cent per pound; containing more than 35 per centum, three-fourths of 1 cent per pound; silicate, sulphite, bisulphite, metabisulphite, and thiosulphate, three-eighths of 1 cent per pound. Par. 82. Sodium hydrosulphite, hydrosulphite compounds, sulphoxylate Sodium hyd rosul phite, etc.compounds, and all combinations and mixtures of the foregoing, 35 per centum ad valorem. Par. 83. Starch: Potato, 2½ cents per pound; and all other Starch.starches not specially provided for, 1½ cents per pound. Par. 84. Dextrine, made from potato starch or potato flour, 3 Dextrine.cents per pound; dextrine, not otherwise provided for, burnt starch or British gum, dextrine substitutes, and soluble or chemically treated starch, 2 cents per pound. Par. 85. Strontium: Carbonate, precipitated, nitrate, and oxide, Strontium.25 per centum ad valorem. Par. 86. Strychnine, and salts of, 20 cents per ounce.Strychnine. Par. 87. Thorium nitrate, thorium oxide, and other salts of thorium Thorium, cerium, etc.not specially provided for, cerium nitrate, cerium fluoride, and other salts of cerium not specially provided for, and gas-mantle scrap consisting in chief value of metallic oxides, 35 per centum ad valorem. Par. 88. Tin bichloride, tin tetrachloride, and all other chemical Tin chemical compounds.compounds, mixtures, and salts, of which tin constitutes the element of chief value, 25 per centum ad valorem. Par. 89. Titanium potassium oxalate, and all compounds and mixtures Titanium compounds.containing titanium, 30 per centum ad valorem. Par. 90. Turpentine, gum and spirits of, and rosin, 5 per centum Turpentine.ad valorem. Par. 91. Vanadic acid, vanadic anhydride, and salts of the foregoing, Vanadic acids, etc.40 per centum ad valorem; chemical compounds, mixtures, and salts, wholly or in chief value of vanadium, not specially provided for, 40 per centum ad valorem. Par. 92. Vanilla beans, 30 cents per pound; tonka beans, 25 cents Vanilla and tonka beans.per pound. Par. 93. Zinc chloride, l310 cents per pound; zinc sulphate, three-fourths Zinc chloride, etc.of 1 cent per pound; and zinc sulphide, 3 cents per pound. Par. 94. Collodion emulsion, 25 per centum ad valorem.Collodion. Par. 95. Azides, fulminates, fulminating powder, and other like Azides, fulminates, etc.articles not specially provided for, 12½ cents per pound. Par. 96. Dynamite and other high explosives, put up in sticks, Dynamite, etc.cartridges, or other forms, suitable for blasting, 1¼ cents per pound. Par. 97. Wood tar and pitch of wood, and tar oil from wood, 1 Wood tar.cent per pound. 602 SCHEDULE 2.— schedule 2.Earths, earthenware, and glassware.Brick, bath, etc.EARTHS, EARTHENWARE, AND GLASS-WARE Par. 201.
(a)Bath brick, chrome brick, and fire brick, not specially provided for, 25 per centum ad valorem; magnesite brick, three-fourths of 1 cent per pound and 10 per centum ad valorem.
(b)All other. All other brick, not specially provided for: Not glazed, enameled, painted, vitrified, ornamented, or decorated in any manner, $1.25 per thousand; if glazed, enameled, painted, vitrified, ornamented, or decorated in any manner, 5 per centum ad valorem, but not less than $1.50 per thousand. Par. 202.
(a)Tiles. Tiles, unglazed, glazed, ornamented, hand painted, enameled, vitrified, semivitrified, decorated, encaustic, ceramic mosaic, flint, spar, embossed, gold decorated, grooved or corrugated, and all other earthern tiles and tiling by whatever name known (except pill tiles, but including tiles wholly or in part of cement), all the foregoing valued at not more than 40 cents per square foot, 10 cents per square foot, but not less than 50 nor more than 70 per centum ad valorem; valued at more than 40 cents per square foot, 60 per centum ad valorem.
(b)Mantels, etc. Mantels, friezes, and articles of every description or parts thereof, composed wholly or in chief value or earthen tiles or tiling, except pill tiles, 50 per centum ad valorem. Par. 203. Limestone and lime. Limestone (not suitable for use as monumental or building stone), crude, or crushed but not pulverized, 5 cents per one hundred pounds; lime, not specially provided for, 10 cents per one hundred pounds, including the weight of the container; hydrated lime, 12 cents per one hundred pounds, including the weight of the container. Par. 204. Magnesite. Crude magnesite, fifteen thirty-seconds of 1 cent per pound; caustic calcined magnesite, fifteen-sixteenths of 1 cent per pound; dead burned and grain magnesite, and periclase, not suitable for manufacture into oxychloride cements, twenty-three fortieths of 1 cent per pound. Par. 205. Gypsum.
(a)Plaster rock or gypsum, ground or calcined, $1.40 per ton.
(b)Portland cement, etc. Roman, Portland, and other hydraulic cement or cement clinker, 6 cents per one hundred pounds, including the weight of the container; white nonstaining Portland cement, 8 cents per one hundred pounds, including the weight of the container.
(c)Keene’s cement, etc. Keene’s cement, and other cement of which gypsum is the component material of chief value: Valued at $14 per ton or less, $3.50 per ton; valued above $14 and not above $20 per ton, $5 per ton; valued above $20 and not above $40 per ton, $10 per ton; valued above $40 per ton, $14 per ton.
(d)Other cement. Other cement, not specially provided for, 20 per centum ad valorem.
(e)Plaster of Paris statues, etc. Statues, statuettes, and basreliefs, wholly or in chief value of plaster of Paris, not specially provided for, 60 per centum ad valorem; manufactures of which plaster of Paris is the component material of chief value, not specially provided for, 35 per centum ad valorem. Par. 206. Pumice stone. Pumice stone, unmanufactured, valued at $15 or less per ton, one-tenth of 1 cent per pound; valued at more than $15 per ton, one-fourth of 1 cent per pound; wholly or partly manufactured, three-fourths of 1 cent per pound; manufactures of pumice stone, or of which pumice stone is the component material of chief value, not specially provided for, 35 per centum ad valorem. Par. 207. Clays or earths. Clays or earths, unwrought and unmanufactured, including common blue clay and GrossAlmerode glass pot clay, not 603specially provided for, $1 per ton; wrought or manufactured, not schedule 2.Earths, earthenware and glassware.specially provided for, $2 per ton; bentonite, unwrought and unmanufactured, $1.50 per ton; wrought or manufactured, $3.25 per ton; china clay or kaolin, $2.50 per ton; crude feldspar, $1 per ton; bauxite, crude, not refined or otherwise advanced in condition in any manner, $1 per ton; fuller’s earth, unwrought and unmanufactured, $1.50 per ton; wrought or manufactured, $3.25 per ton; clays or earths artificially activated with acid or other material, one-fourth of 1 cent per pound and 30 per centum ad valorem; silica, crude, not specially provided for, $3.50 per ton; fluorspar, Silica, etc.containing more than 97 per centum of calcium fluoride, $5.60 per ton; containing not more than 97 per centum of calcium fluoride, $8.40 per ton; sand containing 95 per centum or more of silica and not more than six-tenths of 1 per centum of oxide of iron and suitable for use in the manufacture of glass, $2 per ton. Par. 208.
(a)Mica, unmanufactured: Valued at not above 15 Mica, unmanufactured.cents per pound, 4 cents per pound; valued at above 15 cents per pound, 4 cents per pound and 25 per centum ad valorem.
(b)Mica, cut or stamped to dimensions, shape, or form, 40 per Cut, etc.centum ad valorem.
(c)Mica films and splittings, not cut or stamped to dimensions: Films, not cut.Not above twelve ten-thousandths of one inch in thickness, 25 per centum ad valorem; over twelve ten-thousandths of one inch in thickness, 40 per centum ad valorem.
(d)Mica films and splittings cut or stamped to dimensions, 45 Cut or stamped.per centum ad valorem.
(e)Mica plates and built-up mica, and all manufactures of mica, Plates, etc.or of which mica is the component material of chief value, by whatever name known, and to whatever use applied, and whether or not named, described, or provided for in any other paragraph of this Act, 40 per centum ad valorem.
(f)Untrimmed phlogopite mica from which no rectangular piece Untrimmed.exceeding two inches in length or one inch in width may be cut, 15 per centum ad valorem.
(g)Mica waste and scrap valued at not more than 5 cents per Waste and scrap.pound, 25 per centum ad valorem; mica waste and scrap valued at more than 5 cents per pound shall be classified as mica, unmanufactured.
(h)Mica, ground or pulverized, 20 per centum ad valorem.Ground. Par. 209. Talc, steatite or soapstone, and French chalk, crude and Talc, soapstone, etc.unground, one-fourth of 1 cent per pound; ground, washed, powdered, or pulverized (except toilet preparations), 35 per centum ad valorem; cut or sawed, or in blanks, crayons, cubes, disks, or other forms, 1 cent per pound; manufactures (except toilet preparations), of which talc, steatite or soapstone, or French chalk is the component material of chief value, wholly or partly finished, and not specially provided for, if not decorated, 35 per centum ad valorem; if decorated, 45 per centum ad valorem. Par. 210. Common yellow, brown, red, or gray earthenware. plain Earthenware.or embossed, composed of a body wholly of clay which is unwashed, Stoneware.unmixed, and not artificially colored; common salt-glazed stoneware; stoneware and earthenware crucibles; all the foregoing not ornamented, incised, or decorated in any manner, and manufactures wholly or in chief value of such ware, not specially provided for, 15 per centum ad valorem; ornamented, incised, or decorated in any manner, and manufactures wholly or in chief value of such ware, not specially provided for, 20 per centum ad valorem; and Rockingham earthenware, 25 per centum ad valorem. Par. 211. Earthenware and crockery ware composed of a nonvitrified Earthenware and crockery, non vitrified.absorbent body, including white granite and semiporcelain 604schedule 2.Earths, earthenware, and glassware.earthenware, and cream-colored ware, terra cotta, and stoneware, including clock cases with or without movements, pill tiles, plaques, ornaments, charms, vases, statues, statuettes, mugs, cups, steins, lamps, and all other articles composed wholly or in chief value or such ware; plain white, plain yellow, plain brown, plain red, or plain black, not painted, colored, tinted, stained, enameled, gilded, printed, ornamented, or decorated in any manner, and manufactures in chief value of such ware, not specially provided for, 10 cents per dozen pieces and 45 per centum ad valorem; painted, colored, tinted, stained, enameled, gilded, printed, ornamented, or decorated in any manner, and manufactures in chief value of such ware, not specially provided for, 10 cents per dozen pieces and 50 per centum ad valorem. Par. 212. China, porcelain, and other vitrified wares. China, porcelain, and other vitrified wares, including chemical porcelain ware and chemical stoneware, composed of a vitrified nonabsorbent body which when broken shows a vitrified or vitreous, or semivitrified or semivitreous fracture, and all bisque and parían wares, including clock cases with or without movements, plaques, pill tiles, ornaments, charms, vases, statues, statuettes, mugs, cups steins, lamps, and all other articles composed wholly or in value of such ware, plain white, not painted, colored, tinted, stained, enameled, gilded, printed, or ornamented or decorated in any manner, and manufactures in chief value of such ware, not specially provided for, 60 per centum ad valorem; painted, colored, tinted, stained, enameled, gilded, printed, or ornamented or decorated in any manner, and manufactures in chief value of such ware, not specially provided for. 70 per centum ad valorem. In addition to the foregoing there shall be paid a duty of 10 cents per dozen separate pieces on all tableware, kitchenware, and table and kitchen utensils. Par. 213. Graphite. Graphite or plumbago, crude or refined: Amorphous, 10 per centum ad valorem; crystalline lump, chip, or dust, 30 per Crystalline flake defined.centum ad valorem; crystalline flake, 165100 cents per pound. As used in this paragraph, the term “crystalline flake” means graphite or plumbago which occurs disseminated as a relatively thin flake throughout its containing rock, decomposed or not, and which may be or has been separated therefrom by ordinary crushing, pulverizing, screening, or mechanical concentration process, such flake being made up of a number of parallel laminæ, which may be separated by mechanical means. Par. 214. Articles of earthy or mineral substances. Earthy or mineral substances wholly or partly manufactured and articles, wares, and materials (crude or advanced in condition), composed wholly or in chief value of earthy or mineral substances, not specially provided for, whether susceptible of decoration or not, if not decorated in any manner, 30 per centum ad valorem; if decorated, 40 per centum ad valorem. Par. 215. Gas retorts, etc. Gas retorts, 20 per centum ad valorem; lava tips for burners, 10 cents per gross and 15 per centum ad valorem; and magnesia clay supporters, consisting of rings, rods, and other forms for gas mantles, 35 per centum ad valorem. Par. 216. Carbons, etc., for electrical appliances, Carbons and electrodes, of whatever material composed, and wholly or partly manufactured, for producing electric arc light, if less than one-half inch in diameter or of equivalent cross-sectional area, 60 per centum ad valorem; if one-half inch or more in diameter or of equivalent cross-sectional area, 45 per centum ad valorem; electrodes, composed wholly or in part of carbon or graphite, and wholly or partly manufactured, for electric furnace or electrolytic purposes; brushes, of whatever material composed, and wholly or partly manufactured, for electric motors, generators, or other electrical machines or appliances; plates, rods, and other 605forms, of whatever material composed, and wholly or partly manufactured, schedule 2.Earths, earthenware, and glassware.for manufacturing into the aforesaid brushes; and articles or wares composed wholly or in part of carbon or graphite, wholly or partly manufactured, not specially provided for, 45 per centum ad valorem. Par. 217. Bottles, vials, jars, ampoules, and covered or uncovered Bottles, etc., filled or unfilled.demijohns, and carboys, any of the foregoing, wholly or in chief value of glass, filled or unfilled, not specially provided for, and whether their contents be dutiable or free (except such as contain merchandise subject to an ad valorem rate of duty, or to a rate of duty based in whole or in part upon the value thereof, which shall be dutiable at the rate applicable to their contents), shall be subject to duty as follows: If holding more than one pint, 1 cent per pound; if holding not more than one pint and not less than one-fourth of one pint, 1½ cents per pound; if holding less than one-fourth of one pint, 50 cents per gross: *Provided*, That the terms *Proviso*.Terms construed.“bottles,” “vials,” “jars,” “ampoules,” “demijohns,” and “carboys,” as used herein, shall be restricted to such articles when suitable for use and of the character ordinarily employed for the holding or transportation of merchandise, and not as appliances or implements in chemical or other operations, and shall not include bottles for table service and thermostatic bottles.Glassware.Scientific utensils, etc. Par. 218.
(a)Biological, chemical, metallurgical, pharmaceutical, and surgical articles and utensils of all kinds, including all scientific articles, and utensils, whether used for experimental purposes in hospitals, laboratories, schools or universities, colleges, or otherwise, all the foregoing (except articles provided for in paragraph 217 or in subparagraph
(e)), finished or unfinished, wholly or in chief value of glass, 85 per centum ad valorem; wholly or in chief value of fused quartz or fused silica, 50 per centum ad valorem.
(b)Tubes (except gauge glass tubes), rods, canes, and tubing, Tubes, rods, etc.with ends finished or unfinished, for whatever purpose used, wholly or in chief value of glass, 65 per centum ad valorem; wholly or in chief value of fused quartz or fused silica, 40 per centum ad valorem; gauge glass tubes, wholly or in chief value of glass, 60 per centum ad valorem.
(c)Illuminating articles of every description, finished or unfinished, Illuminating articles etc.wholly or in chief value of glass, for use in connection with artificial illumination: Prisms, glass chandeliers, and articles in chief value of prisms, 60 per centum ad valorem; chimneys, 55 per centum ad valorem; globes and shades, 70 per centum ad valorem; all others, 60 per centum ad valorem: *Provided*, That parts not *Proviso*.Duty on parts.specially provided for, wholly or in chief value of glass, of any of the foregoing shall be subject to the same rate of duty as the articles of which they are parts.
(d)All glassware commercially known as plated or cased glass, Plated glass.composed of two or more layers of clear, opaque, colored, or semi-translucent glass, or combinations of the same, 60 per centum ad valorem.
(e)Bottles and jars, wholly or in chief value of glass, of the Containers of perfumes, etc.character used or designed to be used as containers of perfume, talcum powder, toilet water, or other toilet preparations; bottles, vials, and jars, wholly or in chief value of glass, fitted with or designed for use with ground-glass stoppers, when suitable for use and of the character ordinarily employed for the holding or transportation of merchandise; all the foregoing produced by automatic machine, 25 per centum ad valorem; otherwise produced, 75 per centum ad valorem. For the purposes of this subparagraph no regard shall be had to the method of manufacture of the stoppers or covers. 606
(f)schedule 2.Earths, earthen ware, and glassware.Table and kitchen articles, blown. Table and kitchen articles and utensils, and all articles of every description not specially provided for, composed wholly or in chief value of glass, blown or partly blown in the mold or otherwise, or colored, cut, engraved, etched, frosted, gilded, ground (except such grinding as is necessary for fitting stoppers or for purposes other than ornamentation), painted, printed in any manner, sand-blasted, silvered, stained, or decorated or ornamented in any manner, whether filled or unfilled, or whether their contents be dutiable or free, 60 per centum ad valorem.
(g)Pressed. Table and kitchen articles and utensils, composed wholly or in chief value of glass, when pressed and unpolished, whether or not decorated or ornamented in any manner or ground (except such grinding as is necessary for fitting stoppers or for purposes other than ornamentation), whether filled or unfilled, or whether their contents be dutiable or free, 50 per centum ad valorem.
(h)Rate on containers of dutiable articles. Any of the articles specified in this paragraph, if containers of merchandise subject to an ad valorem rate of duty or to a rate of duty based in whole or in part upon the value thereof, shall be dutiable at the rate applicable to their contents, but not less than the rate provided for in this paragraph.
(i)With glass stoppers. For the purposes of this Act, bottles, vials, and jars with glass stoppers or covers shall with their stoppers or covers be deemed entireties.
(j)Paste articles, etc. For the purposes of this schedule an article shall be considered to be composed wholly or in chief value of glass if such article is wholly or in chief value of glass, or of paste, or of a combination of glass and paste. Par. 219. Cylinder, crown, and sheet.Dimension rates. Cylinder, crown, and sheet glass, by whatever process made, and for whatever purpose used, not exceeding one hundred and fifty square inches, 1⅞ cents per pound; above that, and not exceeding three hundred and eighty-four square inches, 2116 cents per pound; above that, and not exceeding seven hundred and twenty square inches, 2716 cents per pound; above that, and not exceeding eight hundred and sixty-four square inches, 2⅝ cents per pound; above that, and not exceeding one thousand two hundred square inches, 3 cents per pound; above that, and not exceeding two *Provisos*.Minimum duties.thousand four hundred square inches, 3“cents per pound; above that, 3¾ cents per pound: *Provided*, That none of the foregoing weighing less than sixteen ounces but not less than twelve ounces per square foot shall be subject to a less rate of duty than 50 per centum Packing units required.ad valorem: *Provided further*, That cylinder, crown, and sheet glass, imported in boxes, shall be denied entry unless packed in units containing fifty square feet or multiples thereof, as nearly as sizes will permit, and the duty shall be computed thereon according to actual weight of glass. Par. 220. Laminated glass. Laminated glass composed of layers of glass and other material or materials, and manufactures wholly or in chief value of such glass, 60 per centum ad valorem. Par. 221. Rolled. Rolled glass (not sheet glass) fluted, figured, ribbed, or rough, or the same containing a wire netting within itself, 12½ cents per pound. Par. 222.
(a)Plate glass. Plate glass, by whatever process made, not exceeding three hundred and eighty-four square inches, 12½ cents per square foot; above that, and not exceeding seven hundred and twenty square inches, 17 cents per square foot; above that, and not exceeding one thousand and eight square inches, 172½ cents per square foot; *Proviso*.Minimum duty.all above that, 19¾ cents per square foot: *Provided*, That none of the foregoing measuring one-half inch or over in thickness shall be subject to a less rate of duty than 50 per centum ad valorem. 607
(b)Plate glass containing a wire netting within itself, not exceeding schedule 2.Earths, earthenware, and glassware.With wire netting.three hundred and eighty-four square inches, 15 cents per square foot; above that, and not exceeding seven hundred and twenty square inches, 20 cents per square foot; all above that, 23 cents per square foot.
(c)The term “plate glass,” when used in this Act, means glass Meaning of “plate glass.”wholly ground and polished on both surfaces.
(d)Rolled, cylinder, crown, and sheet glass, not plate glass, if Rolled glass.ground wholly or in part (whether or not polished) otherwise than for the purpose of ornamentation, or if one-fourth of one inch or more in thickness and obscured by coloring prior to solidification, shall be subject to the duties provided in subparagraph
(a)or
(b)of this paragraph; if any of the foregoing is subjected to any of the processes specified in paragraph 224, the additional duty provided therein shall apply. Par. 223. Plate, cylinder, crown, and sheet glass, by whatever Silvered plate, etc., glass.process made, when made into mirrors, finished or partly finished, exceeding in size one hundred and forty-four square inches and not exceeding three hundred and eighty-four square inches, 15 cents per square foot; above that, and not exceeding seven hundred and twenty square inches, 20 cents per square foot; all above that, 23 cents per square foot: *Provided*, That none of the foregoing shall be subject *Provisos*.Minimum duty.to a less rate of duty than 45 per centum ad valorem: *Provided further*, Framed mirrors.That none of the foregoing mirrors when framed shall be subject to a less rate of duty than that imposed upon similar mirrors of like description not framed, but shall pay in addition thereto upon such frames the rate of duty applicable thereto when imported separately. Par. 224. Plate, rolled, cylinder, crown, and sheet glass, and glass Bent, ornamented, etc., plate, etc., glass.mirrors exceeding in size one hundred and forty-four square inches, by whatever process made, when bent, frosted, sanded, enameled, beveled, etched, embossed, engraved, flashed, stained, colored (except glass not plate glass and not less than one-fourth of one inch in thickness, when obscured by coloring prior to solidification), painted, ornamented, or decorated, shall be subject to a duty of 5 per centum ad valorem in addition to the rates otherwise chargeable thereon. Par. 225. Spectacles, eyeglasses, and goggles, and frames for the Spectacles, etc.same, or parts thereof, finished or unfinished, valued at not over 65 cents per dozen, 20 cents per dozen and 15 per centum ad valorem; valued at over 65 cents per dozen and not over $2.50 per dozen, 60 cents per dozen and 20 per centum ad valorem; valued at over $2.50 per dozen, 40 per centum ad valorem. Par. 226. Lenses of glass or pebble, molded or pressed, or ground Lenses, etc.and polished to a spherical, cylindrical, or prismatic form, and ground and polished plano or coquille glasses, wholly or partly manufactured, with the edges unground, 40 per centum ad valorem; with the edges ground or beveled, 10 cents per dozen pairs and 35 per centum ad valorem; strips of glass not more than three inches wide, ground or polished on one or both sides to a cylindrical or prismatic form, including those used in the construction of gauges, and glass slides for magic lanterns, 35 per centum ad valorem. Par. 227. Optical glass or glass used in the manufacture of lenses Optical glass.or prisms for spectacles, or for optical instruments or equipment, or for optical parts, scientific or commercial, in any and all forms, 50 per centum ad valorem. Par. 228.
(a)Spectrographs, spectrometers, spectroscopes, refractometers, Scientific meters, etc.saccharimeters, colorimeters, prism-binoculars, cathetometers, interferometers, haemacytometers, polarimeters, polariscopes, photometers, ophthalmoscopes, slit lamps, corneal microscopes, optical measuring or optical testing instruments, testing or recording instru-608schedule 2.Earths, earthen ware, and glassware.ments for ophthalmological purposes, frames and mountings therefor, and parts of any or the foregoing; all the foregoing, finished or unfinished, 60 per centum ad valorem.
(b)Optical Instruments. Azimuth mirrors, parabolic or mangin mirrors for searchlight reflectors, mirrors for optical, dental, or surgical purposes, photographic or projection lenses, sextants, octants, opera or field glasses (not prism binoculars), telescopes, microscopes, all optical instruments, frames and mountings therefor, and parts of any of the foregoing; all the foregoing, finished or unfinished, not specially provided for, 45 per centum ad valorem. Par. 229. Electric lamps, etc. Incandescent electric-light bulbs and lamps, without filaments, 20 per centum ad valorem; with metal filaments, 20 per centum ad valorem; with filaments of carbon or other non-metallic material, 30 per centum ad valorem. Par. 230. Stained glass windows, etc.
(a)Stained or painted glass windows, and parts thereof, not specially provided for, 60 per centum ad valorem.
(b)Mirrors. Glass mirrors (except framed or cased mirrors in chief value of platinum, gold, or silver), not specially provided for, not exceeding in size one hundred and forty-four square inches, with or without frames or cases, 50 per centum ad valorem.
(c)Ruled for photographic reproduction, etc. Glass ruled or etched in any manner, and manufactures of such glass, for photographic reproductions or engraving processes, or for measuring or recording purposes, 55 per centum ad valorem.
(d)Not specially provided for. All glass, and manufactures of glass, or of which glass is the component of chief value, except broken glass or glass waste fit only for remanufacture, not specially provided for, 50 per centum ad valorem. Par. 231. Ceramic colors, smalts, etc. Smalts, frostings, and all ceramic and glass colors, fluxes, glazes, and enamels, all the foregoing, ground or pulverized, 30 per centum ad valorem; in any other form, 40 per centum ad valorem; opal, enamel or cylinder glass tiles and tiling, 40 per centum ad valorem. Par. 232. Marble, breccia, and onyx.
(a)Marble, breccia, and onyx, in block, rough or squared only, 65 cents per cubic foot; marble, breccia, and onyx, sawed or dressed, over two inches in thickness, $1 per cubic foot.
(b)Slabs and paving tiles. Slabs and paving tiles of marble, breccia, or onyx: Containing not less than four superficial inches, if not more than one inch in thickness, 8 cents per superficial foot; if more than one inch and not more than one and one-half inches in thickness, 10 cents per superficial foot; if more than one and one-half inches and not more than two inches in thickness, 13 cents per superficial foot; in addition thereto on all the foregoing, if rubbed in whole or in part, 3 cents per superficial foot, or if polished in whole or in part (whether or not rubbed), 6 cents per superficial foot.
(c)Mosaic cubes. Mosaic cubes of marble, breccia, or onyx, not exceeding two cubic inches in size, if loose, one-fourth of 1 cent per pound and 20 per centum ad valorem; if attached to paper or other material, 5 cents per superficial foot and 35 per centum ad valorem.
(d)Manufactures of, not specially provided for. Marble, breccia, and onyx, wholly or partly manufactured into monuments, benches, vases, and other articles, and articles of which these substances or any of them is the component material of chief value, not specially provided for, 50 per centum ad valorem. Par. 233. Alabaster and jet. Alabaster and jet, wholly or partly manufactured into monuments, benches, vases, and other articles, and articles of which these substances or either of them is the component material of chief Semiprecious stone articles.value, and all articles composed wholly or in chief value of agate, rock crystal, or other semiprecious stone, except such as are cut into shapes and forms fitting them expressly tor use in the construction of jewelry, not specially provided for, 50 per centum ad valorem. 609 Par. 234.
(a)Granite suitable for use as monumental, paving, or schedule 2.Earths, earthenware, and glassware.Granite.building stone, not specially provided for, hewn, dressed, pointed, pitched, lined, or polished, or otherwise manufactured, 60 per centum ad valorem; unmanufactured, or not dressed, pointed, pitched, lined, hewn, or polished, 25 cents per cubic foot.
(b)Travertine stone, unmanufactured, or not dressed, hewn, or Travertine stone.polished, 25 cents per cubic foot.
(c)Freestone, sandstone, limestone, lava, and all other stone suitable Freestone, etc., for monuments or buildings.for use as monumental or building stone, except marble, breccia, and onyx, not specially provided for, hewn, dressed, or polished, or otherwise manufactured, 50 per centum ad valorem; unmanufactured, or not dressed, hewn, or polished, 15 cents per cubic foot. Par. 235. Slate, slates, slate chimney pieces, mantels, slabs for Slate.tables, roofing slates, and all other manufactures of slate, not specially provided for, 25 per centum ad valorem. Par. 236. Watch crystals or watch glasses, finished or unfinished, Watch crystals.60 per centum ad valorem. SCHEDULE 3.— METALS AND MANUFACTURES OFschedule 3.Metals and manufactures of.Iron. Par. 301. Iron in pigs and iron kentledge, $1.12½ per ton; spiegeleisen containing more than 1 per centum of carbon, 75 cents per ton; granular or sponge iron, $2.25 per ton; wrought and cast scrap iron, scrap steel, hammer scale, roll scale, and mill scale, 75 Provisos.Spiegeleisen.cents per ton: *Provided*, That spiegeleisen for the purposes of this Act shall be an iron manganese alloy containing less than 30 per centum of manganese: *Provided further*, That nothing shall be Scrap iron or steel.deemed scrap iron or scrap steel except secondhand or waste or refuse iron or steel fit only to be remanufactured: *Provided further*, That an additional duty of $1 per pound on the vanadium content in Additional duty on designated alloy content.excess of one-tenth of 1 per centum, 72 cents per pound on the tungsten content in excess of two-tenths of 1 per centum, 65 cents per pound on the molybdenum content in excess of two-tenths of 1 per centum, and 3 cents per pound on the chromium content in excess of two-tenths of 1 per centum, shall be levied, collected, and paid on all the foregoing. Par. 302.
(a)Manganese ore (including ferruginous manganese Steel alloys.Manganese.ore) or concentrates, and manganiferous iron ore, all the foregoing containing in excess of 10 per centum of metallic manganese, 1 cent per pound on the metallic manganese contained therein.
(b)Molybdenum ore or concentrates, 35 cents per pound on the Molybdenum.metallic molybdenum contained therein.
(c)Tungsten ore or concentrates, 50 cents per pound on the Tungsten.metallic tungsten contained therein.
(d)Ferromanganese containing more than 1 per centum of carbon, Ferromanganese.1⅞ cents per pound on the metallic manganese contained therein: *Provided*, That ferromanganese for the purposes of this Act shall *Proviso*.Content.be such iron manganese alloys as contain 30 per centum or more of manganese.
(e)Manganese metal, manganese silicon, manganese boron, and Manganese metal, etc.ferromanganese and spiegeleisen containing not more than 1 per centum of carbon, 1⅞ cents per pound on the manganese contained therein and 15 per centum ad valorem.
(f)Ferromolybdenum, metallic molybdenum, molybdenum powder, Ferromolybdenum, etc.calcium molybdate, and all other compounds and alloys of molybdenum, 50 cents per pound on the molybdenum contained therein and 15 per centum ad valorem.
(g)Tungsten metal, tungsten carbide, and mixtures or combinations Tungsten metal, etc.containing tungsten metal or tungsten carbide, all the foregoing, in lumps, grains, or powder, 60 cents per pound on the tungsten 610schedule 3.Metals and manufactures of.contained therein and 50 per centum ad valorem; tungstic acid, and all other compounds of tungsten, not specially provided for, 60 cents per pound on the tungsten contained therein and 40 per centum ad valorem.
(h)Ferrotungsten, etc. Ferrotungsten, ferrochromium tungsten, chromium tungsten, chromium cobalt tungsten, tungsten nickel, and all other alloys of tungsten not specially provided for, 60 cents per pound on the tungsten contained therein and 25 per centum ad valorem.
(i)Ferrosilicon, etc. Ferrosilicon, containing 8 per centum or more of silicon and less than 60 per centum, 2 cents per pound on the silicon contained therein; containing 60 per centum or more of silicon and less than 80 per centum, 3 cents per pound on the silicon contained therein; containing 80 per centum or more of silicon and less than 90 per centum, 4 cents per pound on the silicon contained therein; containing 90 per centum or more of silicon, and silicon metal, 8 cents per pound on the silicon contained therein.
(j)Silicon aluminum, etc. Silicon aluminum, aluminum silicon, alsimin, ferrosilicon aluminum, and ferroaluminum silicon, 5 cents per pound.
(k)Ferrochrome, etc. Ferrochrome or ferrochromium containing 3 per centum or more of carbon, 2½ cents per pound on the chromium contained therein; ferrochrome or ferrochromium containing less than 3 per centum of carbon, and chrome metal or chromium metal, 30 per centum ad valorem.
(l)Boron carbide, etc. Boron carbide, chromium carbide, vanadium carbide, chromium nickel, chromium silicon, chromium vanadium, and manganese copper, 25 per centum ad valorem.
(m)Ferrophosphorus, etc. Ferrophosphorus, ferrotitanium, ferrovanadium, ferroura nium, ferrozirconium, zirconium ferrosilicon, ferroboron, ferroaluminum vanadium, ferromanganese vanadium, ferrosilicon vanadium, and ferrosilicon aluminum vanadium, 25 per centum ad valorem.
(n)Barium, alloys of, or similar. Barium, boron, calcium, columbium or niobium, strontium, tantalum, thorium, titanium, uranium, vanadium, zirconium, alloys of two or more of these metals, or alloys not specially provided for of one or more of these metals with one or more of the metals aluminum, chromium, cobalt, copper, manganese, nickel, or silicon, 25 per centum ad valorem.
(o)Alloys, not specially provided for. All alloys used in the manufacture of steel or iron, not specially provided for, 25 per centum ad valorem.
(p)Cerium. Cerium metal, $2 per pound.
(q)Ferrocerium, etc. Ferrocerium and all other cerium alloys, $2 per pound and 25 per centum ad valorem.
(r)Ductile tantalum, etc. Ductile tantalum metal, ductile columbium or niobium metal, and ductile nonferrous alloys of tantalum metal, or of columbium or niobium metal, 40 per centum ad valorem. Par. 303. Bar and round iron. Muck bars, pieces thereof except crop ends, bar iron, and round iron in coils or rods, iron in slabs, blooms, loops, or other forms less finished than iron in bars and more advanced than pig iron, except castings; all the foregoing, valued at not above 1½ cents per pound, three-tenths of 1 cent per pound; valued above 1½ and not above 2½ cents per pound, five-tenths of 1 cent per pound; valued above 2½ and not above 3½ cents per pound, eight-tenths of 1 cent per pound; valued above 3½ and not above 5 cents per pound, 1 cent per pound; valued above 5 cents per pound, 1½ cents per pound. Par. 304. Steel.Ingots, bars, etc. Steel ingots, cogged ingots, blooms and slabs, by whatever process made; die blocks or blanks; billets and bars, whether solid or hollow; shafting; pressed, sheared, or stamped shapes, not advanced in value or condition by any process or operation subsequent to the process of stamping; hammer molds or swaged steel; 611gun-barrel molds not in bars; concrete reinforcement bars; all schedule 3.Metals and manufactures of.Sheets, plates, etc.descriptions and shapes of dry sand, loam, or iron molded steel castings; sheets and plates and steel not specially provided for; all the foregoing valued at not above 1½ cents per pound, three-tenths of 1 cent per pound; valued above 1½ and not above 2½ cents per pound, five-tenths of 1 cent per pound; valued above 2½ and not above 3½ cents per pound, eight-tenths of 1 cent per pound; valued above 3½ and not above 5 cents per pound, 1 cent per pound; valued above 5 and not above 8 cents per pound, 1710 cents per pound; valued above 8 and not above 12 cents per pound, 2½ cents per pound; valued above 12 and not above 16 cents per pound, 3½ cents per pound; valued above 16 cents per pound, 20 per centum ad valorem: *Provided*, That on steel circular saw plates there shall be *Provisos*.Circular saw plates.levied, collected, and paid an additional duty of one-fourth of 1 cent per pound: *Provided further*, That on hollow bars and hollow Hollow bars, etc.drill steel valued at more than 4 cents per pound there shall be levied, collected, and paid an additional duty of three-fourths of 1 cent per pound. Par. 305. In addition to the rates of duty provided for in paragraphs Additional duty on alloys in iron and steel.303, 304, 307, 308, 312, 313, 315, 316, 317, 318, 319, 322, 323, 324, 327, and 328 of this schedule, there shall be levied, collected, and paid on all steel or iron in the materials and articles enumerated or described in such paragraphs:
(1)A duty of 8 per centum ad valorem if such steel or iron Alloys designated.contains more than one-tenth of 1 per centum of vanadium, or more than two-tenths of 1 per centum of tungsten, molybdenum, or chromium, or more than six-tenths of 1 per centum of nickel, cobalt, or any other metallic element used in alloying steel or iron: *Provided*, That phosphorus shall not be considered as *Proviso*.Phosphorus manganese, silicon.alloying material unless present in the steel or iron in excess of 5 per centum, nor shall manganese or silicon be so considered unless either is present in the steel in excess of 1 per centum, or unless either is present in the iron in excess of 3 per centum; and
(2)an additional cumulative duty of $1 per pound on the Cumulative duty on excess contents.vanadium content in excess of one-tenth of 1 per centum, 72 cents per pound on the tungsten content in excess of two-tenths of 1 per centum, 65 cents per pound on the molybdenum content m excess of two-tenths of 1 per centum, and 3 cents per pound on the chromium content in excess of two-tenths of 1 per centum. Par. 306. All metal produced from iron or its ores, which is cast Cast and malleable iron classed as steel.and malleable, of whatever description or form, without regard to the percentage of carbon contained therein, whether produced by cementation, or converted, cast, or made from iron or its ores, by the crucible, electric, Bessemer, ClappGriffith, pneumatic, Thomas-Gilchrist, basic, Siemens-Martin, or open-hearth process, or by the equivalent of either, or by a combination of two or more of the processes, or their equivalents, or by any fusion or other process which produces from iron or its ores a metal either granular or fibrous in structure, which is cast and malleable, excepting what is known as malleable-iron castings, shall be classed and denominated as steel. Par. 307. Boiler or other plate iron or steel, except crucible plate Iron or steelPlate.steel and saw plate steel, not thinner than one hundred and nine one-thousandths of one inch, cut or sheared to shape or otherwise, or unsheared, and skelp iron or steel sheared or rolled in grooves, valued at not above 3 cents per pound, five-tenths of 1 cent per pound; valued at over 3 cents per pound, 20 per centum ad valorem: 612schedule 3.Metals and manufactures of.Proviso.Minimum thinness.Sheets, etc.*Provided*, That all sheets or plates of iron or steel thinner than one hundred and nine one-thousandths of one inch shall be subject to duty as iron or steel sheets. Par. 308. Sheets of iron or steel, common or black, of whatever dimensions, and skelp iron or steel, valued at 3 cents per pound or less, thinner than one hundred and nine one-thousandths and not thinner than thirty-eight one-thousandths of one inch, forty-five onehundredths of 1 cent per pound; thinner than thirty-eight one-thousandths and not thinner than twenty-two one-thousandths of one inch, fifty-five onehundredths of 1 cent per pound; thinner than twenty-two one-thousandths and not thinner than ten one-thousandths of one inch, seventy-five onehundredths of 1 cent per pound; thinner than ten one-thousandths of one inch, eighty-five one-hundredths of 1 cent per pound; corrugated or crimped, seventy-five onehundredths of 1 cent per pound; all the foregoing when valued *Proviso*.Maximum thinness.at more than 3 cents per pound, 20 per centum ad valorem: *Provided*, That all sheets or plates of common or black iron or steel not thinner than one hundred and nine one-thousandths of one inch shall be subject to duty as plate iron or plate steel. Par. 309. Coated sheets, etc. All iron or steel sheets, plates, bars, and rods, and all hoop, band, or scroll iron or steel, excepting what are known commercially as tin plates, terneplates, and taggers tin, when galvanized or coated with zinc, spelter, or other metals, or any alloy of those metals, shall be subject to two-tenths of 1 cent per pound more Other metals imposed.duty than if the same was not so galvanized or coated; sheets or plates composed of iron, steel, copper, nickel, or other metal with ayers of other metal or metals imposed thereon by forging, Thermostatic metal, etc.hammering, rolling, or welding, 30 per centum ad valorem; thermostatic metal in sheets, plates, or other forms, 50 per centum ad valorem; sheets and plates of iron or steel, polished, planished, or glanced, by *Proviso*.Pickled.whatever name designated, 1¼ cents per pound: *Provided*, That plates or sheets of iron or steel, by whatever name designated, other than polished, planished, or glanced, herein provided for, which have been pickled or cleaned by acid, or by any other material or process, or which are cold-rolled, smoothed only, not polished, shall be subject to two-tenths of 1 cent per pound more duty than the rates provided on corresponding thicknesses of common or black sheet iron or steel. Par. 310. Tin plates, etc. Sheets or plates of iron or steel, or taggers iron or steel, coated with tin or lead, or with a mixture of which these metals, or either of them, is a component part, by the dipping or any other process, and commercially known as tin plates, terneplates, and taggers tin, 1 cent per pound. Par. 311. Manufactures of tin plates, etc. No article not specially provided for which is wholly or partly manufactured from tin plate, terneplate, or sheet, plate, hoop, band, or scroll iron or steel, or of which such tin plate, terneplate, sheet, plate, hoop, band, or scroll iron or steel shall be the material of chief value, shall be subject to a lower rate of duty than that imposed on the tin plate, terneplate, or sheet, plate, hoop, band, or scroll iron or steel from which it is made, or of which it shall be the component thereof of chief value. Par. 312. Structural shapes, etc. Beams, girders, joists, angles, channels, car-truck channels, tees, columns and posts, or parts or sections of columns and posts, and deck and bulb beams, together with all other structural shapes of iron or steel, not assembled, manufactured or advanced beyond hammering, rolling, or casting, one-fifth of 1 cent per pound; any of the foregoing machined, drilled, punched, assembled, fitted, fabricated for use, or otherwise advanced beyond hammering, rolling, or casting, 20 per centum ad valorem; sashes and frames of iron 613or steel, 25 per centum ad valorem; sheet piling, one-fifth of 1 cent schedule 3.Metals and manufactures of.Hoop, band, and scroll.per pound. Par. 313. Hoop, band, and scroll iron or steel, not specially provided for, valued at 3 cents per pound or less, eight inches or less in width, and thinner than three-eighths and not thinner than one hundred and nine one-thousandths of one inch, twenty-five one-hundredths of 1 cent per pound; thinner than one hundred and nine one-thousandths and not thinner than thirty-eight one-thousandths of one inch, thirty-five one-hundredths of 1 cent per pound; thinner than thirty-eight one-thousandths of one inch, fifty-five one-hundredths of 1 cent per pound: *Provided*, That barrel hoops of iron or *Proviso*.Barrel hoops.steel, and hoop or band iron, or hoop or band steel, flared, splayed, or punched, with or without buckles or fastenings, shall pay no more duty than that imposed on the hoop or band iron or steel from which they are made; bands and strips of iron or steel, whether in long or short lengths, not specially provided for, 25 per centum ad valorem. Par. 314. Hoop or band iron, and hoop or band steel, cut to lengths, Cotton tie, etc.or wholly or partly manufactured into hoops or ties, coated or not coated with paint or any other preparation, with or without buckles or fastenings, for baling cotton or any other commodity, one-fourth of 1 cent per pound. Par. 315. Wire rods: Rivet, screw, fence, and other iron or steel Wire rods.wire rods, whether round, oval, or square, or in any other shape, nail rods and flat rods up to six inches in width ready to be drawn or rolled into wire or strips, all the foregoing in coils or otherwise, valued at not over 4 cents per pound, three-tenths of 1 cent per pound; valued at over 4 cents per pound, six-tenths of 1 cent per pound: *Provided*, That all round iron or steel rods smaller than *Provisos*.Wire classified.twenty one-hundredths of one inch in diameter shall be classified and dutiable as wire: *Provided further*, That all iron or steel wire rods Tempered.which have been tempered or treated in any manner or partly manufactured shall be subject to an additional duty of one-fourth of 1 cent per pound: *Provided further*, That on all iron or steel bars and Cold rolled, polished, etc., bars, rods, etc.rods of whatever shape or section which are cold rolled, cold drawn, cold hammered, or polished in any way in addition to the ordinary process of hot rolling or hammering, there shall be paid one-eighth of 1 cent per pound in addition to the rates provided on bars or rods of whatever section or shape which are hot rolled; and on all strips, plates, or sheets of iron or steel of whatever shape, other than polished, planished, or glanced sheet iron or sheet steel, which are cold hammered, blued, brightened, tempered, or polished by any process to such perfected surface finish or polish better than the grade of cold rolled, smoothed only, there shall be paid two-tenths of 1 cent per pound in addition to the rates provided on plates, strips, or sheets of iron or steel of common or black finish of corresponding thickness or value. Par. 316.
(a)Round iron or steel wire, not smaller than ninety-five Band wire.one-thousandths of one inch in diameter, three-fourths of 1 cent per pound; smaller than ninety-five one-thousandths and not smaller than sixty-five one-thousandths of one inch in diameter, 1¼ cents per pound; smaller than sixty-five one-thousandths of one inch in diameter, 1½ cents per pound: *Provided*, That all the foregoing *Provisos*.Of higher value.valued above 6 cents per pound shall be subject to a duty of 25 per centum ad valorem; all wire composed of iron, steel, or other metal, not specially provided for (except gold, silver, platinum, tungsten, Flat and strip.or molybdenum); all flat wires and all steel in strips not thicker than one-quarter of one inch and not exceeding sixteen inches in width, whether in long or short lengths, in coils or otherwise, and whether rolled or drawn through dies or rolls, or otherwise produced, 25 per centum ad valorem: *Provided*, That all wire of iron, steel, or Coating with tine, tin, etc.614schedule 3.Metals and manufactures of.other metal coated by dipping, galvanizing, sherardizing, electrolytic, or any other process with zinc, tin, or other metal, shall be subject to a duty of two-tenths of 1 cent per pound in addition to the Telegraph and telephone.rate imposed on the wire of which it is made; telegraph, telephone, and other wires and cables composed of iron, steel, or other metal (except gold, silver, platinum, tungsten, or molybdenum), covered with or composed in part of cotton, jute, silk, enamel, lacquer, rubber, paper, compound, or other material, with or without metal Rope.covering, 35 per centum ad valorem; wire rope, 35 per centum ad valorem; wire strand, 35 per centum ad valorem; spinning and Heddles.twisting ring travelers, 35 per centum ad valorem; wire heddles and healds, 25 cents per thousand and 30 per centum ad valorem.
(b)Ingots, etc., not specially provided for. Ingots, shot, bars, sheets, wire, or other forms, not specially provided for, or scrap, containing more than 50 per centum of tungsten, tungsten carbide, molybdenum, or molybdenum carbide, or combinations thereof: Ingots, shot, bars, or scrap, 50 per centum ad valorem; sheets, wire, or other forms, 60 per centum ad valorem. Par. 317. Galvanized wire. All galvanized wire not specially provided for, not larger than twenty one-hundredths and not smaller than eight one-hundredths of one inch in diameter, of the kind commonly used for fencing purposes, galvanized wire fencing composed of wires not larger than twenty one-hundredths and not smaller than eight one-hundredths of one inch in diameter; and all wire commonly used for baling hay or other commodities, one-half of 1 cent per pound. Par. 318. Woven-wire cloth. Woven-wire cloth: Gauze, fabric, or screen, made of wire composed of steel, brass, copper, bronze, or any other metal or alloy, not specially provided for, with meshes not finer than thirty wires to the lineal inch in warp or filling, 25 per centum ad valorem; with meshes finer than thirty and not finer than ninety wires to the lineal inch in warp or filling, 40 per centum ad valorem: with meshes finer than ninety wires to the lineal inch in warp or filling, 50 per centum ad valorem. Fourdrinier wires and cylinder wires, For paper-making machines.suitable for use in paper-making machines (whether or not parts of or fitted or attached to such machines), and woven-wire cloth suitable for use in the manufacture of Fourdrinier wires or cylinder wires, 50 per centum ad valorem. Par. 319.
(a)Anchors and forgings. Iron or steel anchors and parts thereof; forgings of iron or steel, or of combined iron and steel, not machined, tooled, or otherwise advanced in condition by any process or operation subsequent to the forging process, not specially provided for, 25 per centum ad valorem.
(b)Stills, cylinders, vessels, etc. Autoclaves, catalyst chambers or tubes, converters, reaction chambers, scrubbers, separators, shells, stills, ovens, soakers, pen-stock pipes, cylinders, containers, drums, and vessels, any of the foregoing composed wholly or in chief value of iron or steel, by whatever process made (except by casting), wholly or partly manufactured, if over 20 inches at the largest inside diameter (exclusive of non-metallic lining) and having metal walls one and one-fourth inches or more in thickness, and parts for any of the foregoing, 35 per centum ad valorem. Par. 320. Storage batteries. Electric storage batteries and parts thereof, storage battery plates, and storage battery plate material, wholly or partly manufactured, all the foregoing not specially provided for, 40 per centum ad valorem. Par. 321. Antifriction balls and rollers, metal balls and rollers commonly used in ball or roller bearings, metal ball or roller bearings, and parts thereof, whether finished or unfinished, for whatever use intended. 10 cents per pound and 45 per centum ad valorem. Par. 322. Railway iron or steel.Antifriction balls, etc. Railway fishplates or splice bars, and tie plates, made of iron or steel, one-fourth of 1 cent per pound; rail braces, and all 615other railway bars made of iron or steel, and railway bars made in schedule 3.Metals, and manufactures of.part of steel, T rails, and punched iron or steel flat rails, one-tenth of 1 cent per pound. Par. 323. Axles and parts thereof, axle bars, axle blanks, and Axles, etc.forgings for axles, of iron or steel, without reference to the stage or state of manufacture, not specially provided for, valued at not more than 6 cents per pound, six-tenths of 1 cent per pound: *Provided*, That when iron or steel axles are imported fitted in wheels, *Proviso*.Fitted to wheels.or parts of wheels, of iron or steel, they shall be dutiable at the same rate as the wheels in which they are fitted. Par. 324. Wheels for railway purposes, and parts thereof, of iron Railway wheels.or steel, and steel-tired wheels for railway purposes, wholly or partly finished, and iron or steel locomotive, car, or other railway tires and parts thereof, wholly or partly manufactured, 1 cent per pound: *Provided*, That when wheels for railway purposes, or parts thereof, *Proviso*.Fitted to axles.of iron or steel, are imported with iron or steel axles fitted in them, the wheels and axles together shall be dutiable at the same rate as is provided for the wheels when imported separately. Par. 325. Jewelers’ and other anvils weighing less than five pounds Anvils.each, 45 per centum ad valorem: all other anvils of iron or steel, or of iron and steel combined, by whatever process made, or in whatever stage of manufacture, 3 cents per pound. Par. 326. Blacksmiths’ hammers, tongs, and sledges, track tools, Blacksmiths’ hammers, etc.wedges, and crowbars, of iron or steel, 1% cents per pound. Par. 327. Cast-iron pipe of every description, and cast-iron fittings Cast-iron articles.for cast-iron pipe, 25 per centum ad valorem; cast-iron andirons, plates, stove plates, sadirons, tailors’ irons, hatters’ irons, but not including electric irons, and castings and vessels wholly of cast iron, including all castings of iron or cast-iron plates which have been chiseled, drilled, machined, or otherwise advanced in condition by processes or operations subsequent to the casting process but not made up into articles, or parts thereof, or finished machine parts; castings Hollow ware.of malleable iron not specially provided for; cast hollow ware, coated, glazed, or tinned, but not including enameled ware and hollow ware containing electrical elements, 20 per centum ad valorem; molders’ patterns, of whatever material composed, for the manufacture of castings, 50 per centum ad valorem. Par. 328. Lap-welded, butt-welded, seamed, or Tubes, pipes, etc.jointed iron or steel tubes, pipes, flues, and stays, not thinner than sixty-five one-thousandths of one inch, if not less than three-eighths of one inch in diameter, three-fourths of 1 cent per pound; if less than three-eighths and not less than one-fourth of one inch in diameter, 1¼ cents per pound; if less than one-fourth of one inch in diameter, 1¼ cents per pound: *Provided*, That no tubes, pipes, flues, or stays *Proviso*.Charcoal Iron.made of charcoal iron shall be subject to a less rate of duty than 1¼ cents per pound; cylindrical and tubular tanks or vessels, for holding gas, liquids, or other material, whether full or empty; welded cylindrical furnaces, tubes and flues made from plate metal, whether corrugated, ribbed, or otherwise reinforced against collapsing pressure, and all other finished or unfinished iron or steel tubes not specially provided for, 25 per centum ad valorem; flexible metal tubing or hose, whether covered with wire or other material, including any appliances or attachments affixed thereto, not specially provided for, and rigid iron or steel tubes or pipes prepared and lined or coated in any manner suitable for use as conduits for electrical conductors, 30 per centum ad valorem. Par. 329. Chain and chains of all kinds, made of iron or steel, Chains.not less than three-fourths of one inch in diameter, seven-eighths of 1 cent per pound; less than three-fourths and not less than three-eighths of one inch in diameter, 1⅛ cents per pound; less than 616schedule 3.Metals, and manufactures of.three-eighths and not less than five-sixteenths of one inch in diameter, 2⅛ cents per pound; less than five-sixteenths of one inch in diameter, 4 cents per pound; chains of iron or steel, used for the transmission of power, of not more than two-inch pitch and containing more than three parts per pitch, and parts thereof, finished or unfinished, 40 per centum ad valorem; all other chains used for the transmission of power, and parts thereof, 35 per centum ad valorem; anchor or stud link chain, two inches or more in diameter, 1½ cents per pound; less than two inches in diameter, 2 cents per *Proviso*.Manufactures of.pound: *Provided*, That all articles manufactured wholly or in chief value of chain shall not be subject to a lower rate of duty than that imposed upon the chain of which it is made, or of which chain is the component material of chief value. Par. 330. Nuts, bolts, and washers. Nuts, nut blanks, and washers, of wrought iron or steel, six-tenths of 1 cent per pound; bolts, with or without threads or nuts, and bolt blanks, of iron or steel, 1 cent per pound; spiral nut locks, and lock washers, of iron or steel, 35 per centum ad valorem. Par. 331. Nails, spikes, tacks, etc. Cut nails and cut spikes, of iron or steel, exceeding two inches in length, four-tenths of 1 cent per pound; cut tacks and brads, hobnails and cut nails, of iron or steel, not exceeding two inches in length, 15 per centum ad valorem; horseshoe nails, and other iron or steel nails, not specially provided for, 1½ cents per pound; upholsterers’ nails, chair glides, and thumb tacks, of two or more pieces of iron or steel, finished or unfinished, 3 cents per pound; nails, spikes, tacks, brads, and staples, made of iron or steel wire, not less than one inch in length nor smaller than sixty-five one-thousandths of one inch in diameter, four-tenths of 1 cent per pound; less than one inch in length and smaller than sixty-five one-thousandths of one inch in diameter, three-fourths of 1 cent per pound; staples, in strip form, for use in paper fasteners or stapling machines, 2 cents per pound; spikes, tacks, brads, and staples, not specially provided for, six-tenths of 1 cent per pound. Par. 332. Rivets, etc. Rivets, studs, and steel points, lathed, machined, or brightened, and rivets or studs for nonskidding automobile tires, 30 per centum ad valorem; rivets of iron or steel, not specially provided for, 1 cent per pound. Par. 333. Horseshoes, etc. Common horse, mule, or ox shoes, of wrought iron or steel, one-fifth of 1 cent per pound; horse, mule, or ox shoes, punched, drilled or tapped, of wrought iron or steel, for use with adjustable wrought-iron or steel skid calks, and solid drop-forged calked shoes of wrought iron or steel, 1 cent per pound. Par. 334. Steel wool. Steel wool, 10 cents per pound; steel shavings, 5 cents per pound; and in addition thereto, on all the foregoing, 30 per centum ad valorem. Par. 335. Abrasives. Grit, shot, and sand of iron or steel, in any form, three-fourths of 1 cent per pound. Par. 336. Corset steels, etc. Corset clasps, corset steels, and dress steels, whether plain or covered with cotton, silk, or other material, 35 per centum ad valorem. Par. 337. Card clothing. Card clothing not actually and permanently fitted to and attached to carding machines or to parts thereof at the time of importation, when manufactured with round iron or untempered round steel wire, 20 per centum ad valorem; when manufactured with tempered round steel wire, or with plated wire, or other than round iron or steel wire, or with felt face, wool face, or rubber-face doth containing wool, 45 per centum ad valorem. Par. 338. Screws. Screws, commonly called wood screws, of iron or steel, 25 per centum ad valorem. Par. 339. Household, hospital, etc., utensils. Table, household, kitchen, and hospital utensils, and hollow or flat ware, not specially provided for: Plated with platinum 617schedule 3.Metals, and manufacturs of.or gold, 65 per centum ad valorem; plated with silver, 50 per centum ad valorem; composed of iron or steel and enameled or glazed with vitreous glasses, 5 cents per pound and 30 per centum ad valorem; composed wholly or in chief value of aluminum, 8½ cents per pound and 40 per centum ad valorem; composed wholly or in chief value of copper, brass, steel, or other base metal, not plated with platinum, gold, or silver, and not specially provided for, 40 per centum ad valorem; the foregoing rates shall apply to the foregoing articles whether or not containing electrical heating elements as constituent parts thereof. Par. 340. Crosscut saws, mill saws, pit and drag saws, circular Saws.saws, steel band saws, finished or further advanced than tempered and polished, hand, back, and all other saws, not specially provided for, 20 per centum ad valorem; jewelers’ or piercing saws, 40 cents per gross. Par. 341. Steel plates, stereotype plates, electrotype plates, halftone Printing plates.plates, photogravure plates, photo-engraved plates, and plates of other materials, engraved or otherwise prepared for printing, and plates of iron or steel engraved or fashioned for use in the production of designs, patterns, or impressions on glass in the process of manufacturing plate or other glass, 25 per centum ad valorem; lithographic plates of stone or other material engraved, drawn, or Lithographic plates.prepared, 25 per centum ad valorem. Par. 342. Umbrella and parasol ribs and stretchers, composed Umbrella ribs, etc.wholly or in chief value of iron, steel, or other metal, in frames or otherwise, and tubes for umbrellas, wholly or partly finished, 60 per centum ad valorem. Par. 343. Needles, etc. Needles for knitting, sewing, shoe, or embroidery machines of every description, not specially provided for, and crochet needles or hooks, $1.15 per thousand and 40 per centum ad valorem; spring-beard needles, $1.50 per thousand and 50 per centum ad valorem; latch needles, $2 per thousand and 60 per centum ad valorem; tape, knitting, and all other needles, not specially provided for, bodkins of metal, and needle cases or needle books furnished with assortments of needles or combinations of needles and other articles, 45 per centum ad valorem. Par. 344. Cylindrical steel rolls ground and polished, valued at Cylindrical steel rolls.25 cents per pound or over, 25 per centum ad valorem; any of the foregoing containing more than one-tenth of 1 per centum of vanadium, or more than two-tenths of 1 per centum of tungsten, molybdenum, or chromium, 40 per centum ad valorem. Par. 345. Saddlery and harness hardware: Buckles, rings, snaps, Saddlery and harness hardware.bits, swivels, and all other articles of iron, steel, brass, composition, or other metal, not plated with gold or silver, commonly or commercially known as harness hardware, 35 per centum ad valorem; all articles of iron, steel, brass, composition, or other metal, not plated with gold or silver, commonly or commercially known as saddlery or riding bridle hardware, 50 per centum ad valorem; all the foregoing, if plated with gold or silver, 60 per centum ad valorem. Par. 346. Belt buckles, trouser buckles, Metallic buckles for garments, etc.and waistcoat buckles, shoe or slipper buckles, and parts thereof, made wholly or partly of iron, steel, or other base metal, valued at not more than 20 cents per hundred, 5 cents per hundred; valued at more than 20 and not more than 50 cents per hundred, 10 cents per hundred; valued at more than 50 cents and not more than $1.66% per hundred, 15 cents per hundred; and in addition thereto, on all the foregoing, 20 per centum ad valorem. Par. 347. Hooks and eyes, wholly or in chief value of metal, Hooks and eyes.whether loose, carded, or otherwise, including weight of cards, 618schedule 3.Metals and manufactures of.Snap fasteners, etc.cartons, and immediate wrappings and labels, 4½ cents per pound and 25 per centum ad valorem. Par. 348. Snap fasteners and clasps, and parts thereof, by whatever name known, or of whatever material composed, not plated with gold, silver, or platinum; all the foregoing, valued at not more than $1.66% per hundred: If not mounted on tape, 55 per centum ad valorem; mounted on tape, including sew-on fasteners, 60 per centum ad valorem. Par. 349. Trouser buttons, metal. Metal trouser buttons (except steel) and nickel bar buttons, one-twelfth of 1 cent per line per gross; steel trouser buttons, one-fourth of 1 cent per line per gross; buttons of metal, not specially provided for, three-fourths of 1 cent per line per gross; and in addition thereto, on all the foregoing, 15 per centum ad valorem; metal buttons embossed with a design, device, pattern, or *Proviso*.“Line” measurement.lettering, 45 per centum ad valorem: *Provided*, That the term “line” as used in this paragraph shall mean the line button measure of one-fortieth of one inch. Par. 350. Pins, not Jewelry. Pins with solid heads, without ornamentation, including hair, safety, hat, bonnet, and shawl pins; and brass, copper, iron, steel, or other base metal pins, with heads of glass, paste, or fusible enamel; all the foregoing not plated with gold or silver, and not commonly known as jewelry, 35 per centum ad valorem. Par. 351. Pens. Pens, not specially provided for, of plain or carbon steel, 15 cents per gross; wholly or in part of other metal, 18 cents per gross; any of the foregoing with nib and barrel in one piece, 20 cents per gross. Par. 352. Drills, metallic cutting tools, etc. Twist and other drills, reamers, milling cutters, taps, dies, die heads, and metal-cutting tools of all descriptions, and cutting edges or parts for use in such tools, composed of steel or substitutes for steel, all the foregoing, if suitable for use in cutting metal, not specially provided for, 50 per centum ad valorem; cutting tools of any kind containing more than one-tenth of 1 per centum of vanadium, or more than two-tenths of 1 per centum of tungsten, molybdenum, or chromium, 60 per centum ad valorem. The foregoing rates shall apply whether or not the articles are imported separately or as parts of or attached to machines, but shall not apply to holding or operating devices. Par. 353. Electrical articles. All articles suitable for producing, rectifying, modifying, controlling, or distributing electrical energy; Telegraphs, telephones, etc.electrical telegraph (including printing and typewriting), telephone, signaling, radio, welding, ignition, wiring, therapeutic, and X-ray apparatus.X-ray apparatus, instruments (other than laboratory), and devices; and Motors, locomotives, tools, etc.articles having as an essential feature an electrical element or device, such as electric motors, fans, locomotives, portable tools, furnaces, heaters, ovens, ranges, washing machines, refrigerators, and signs; Ad valorem duty on articles not specially provided for.all the foregoing, and parts thereof, finished or unfinished, wholly or in chief value of metal, and not specially provided for, 35 per centum ad valorem. Par. 354. Cutlery. Penknives, pocketknives, clasp knives, pruning knives, budding knives, erasers, manicure knives, and all knives by whatever name known, including such as are denominatively mentioned in this Act, which have folding or other than fixed blades or attachments, valued at not more than 40 cents per dozen, 11/4 cents each and 50 per centum ad valorem; valued at more than 40 and not more than 50 cents per dozen, 5 cents each and 50 per centum ad valorem; valued at more than 50 cents and not more than $1.25 per dozen, 11 cents each and 55 per centum ad valorem; valued at more than $1.25 and not more than $3 per dozen, 18 cents each and 55 per centum ad 619valorem; valued at more than $3 and not more than $6 per dozen, 25 schedule 3.Metals, and manufactures of.cents each and 50 per centum ad valorem; valued at more than $6 per dozen, 35 cents each and 55 per centum ad valorem; blades, handles, or other parts of any of the foregoing knives or erasers shall be dutiable at not less than the rate herein imposed upon knives and erasers valued at more than 50 cents and not exceeding $1.25 per dozen; cuticle knives, corn knives, nail files, tweezers, manicure or pedicure nippers, and parts thereof, finished or unfinished, by whatever name known, 60 per centum ad valorem: *Provided*, That *Provisos*.Assembled, but not finished.any of the foregoing, if imported in the condition of assembled, but not fully finished, shall be dutiable at not less than the rate of duty herein imposed upon fully finished articles of the same material and quality, but not less in any case than 15 cents each and 55 per centum ad valorem: *Provided further*, That all the articles specified Marking required.in this paragraph, when imported, shall have the name of the maker or purchaser and beneath the same the name of the country of origin die sunk conspicuously and indelibly on the shank or tang of at least one or, if practicable, each and every blade thereof. Par. 355. Table, butchers’, carving, cooks’, hunting, kitchen, Knives, forks, steels, cleavers, etc., with handles.bread, cake, pie, slicing, cigar, butter, vegetable, fruit, cheese, canning, fish, carpenters’ bench, curriers’, drawing, farriers’, fleshing, hay, sugar-beet, beet-topping, tanners’, plumbers’, painters’, palette, artists’, shoe, and similar knives, forks, and steels, and cleavers, all the foregoing, finished or unfinished, not specially provided for, with handles of mother-of-pearl, shell, ivory, deer, or other animal horn, silver, or other metal than aluminum, nickel silver, iron or steel, 16 cents each; with handles of hard rubber, solid bone, celluloid, or any pyroxylin, casein, or similar material, 8 cents each; with handles of Without handles.any other material, if less than four inches in length, exclusive of handle, 2 cents each; if four inches in length or over, exclusive of handle, 8 cents each; any of the foregoing without handles, with blades less than six inches in length, 2 cents each; with blades six inches or more in length, 8 cents each; and in addition thereto, on *Proviso*.Marking required.all the foregoing, 45 per centum ad valorem: *Provided*, That all articles specified in this paragraph, when imported, shall have the name of the maker or purchaser and beneath the same the name of the country of origin die sunk legibly and indelibly upon the blade in a place that shall not be covered. Par. 356. Planing-machine knives, tannery and leather knives, Machine knives, etc.tobacco knives, paper and pulp mill knives, roll bars, bed plates, and all other stock-treating parts for pulp and paper machinery, shear blades, circular cloth cutters, circular cork cutters, circular cigarette cutters, meat-slicing cutters, and all other cutting knives and Blades used in power or hand machines, 20 per centum ad valorem. Par. 357. Nail, barbers’, and animal clippers, pruning and sheep Scissors, shears, etc.shears, and all scissors and other shears, and blades for the same, finished or unfinished, valued at not more than 50 cents per dozen, 3½ cents each and 45 per centum ad valorem; valued at more than 50 cents and not more than $1.75 per dozen, 15 cents each and 45 per centum ad valorem; valued at more than $1.75 per dozen, 20 cents each and 45 per centum ad valorem: *Provided*, That all articles *Proviso*.Marking required.specified in this paragraph, when imported, shall have die sunk conspicuously and indelibly, the name or the maker or purchaser and beneath the same the name of the country of origin, to be placed on the outside of the blade, between the screw or rivet and the handle of scissors and shears (except pruning and sheep shears), and on the blade or handle of pruning and sheep shears and clippers. Par. 358. Safety razors, and safety-razor handles and frames, 10 Safety razors, etc.cents each and 30 per centum ad valorem; razors and parts thereof, finished or unfinished, valued at less than 75 cents per dozen, 18 620schedule 3.Metals and manufactures of.cents each; valued at 75 cents and less than $1.50 per dozen, 25 cents each; valued at $1.50 and less than $3 per dozen, 30 cents each; valued at $3 and less than $4 per dozen, 35 cents each; valued at $4 or more per dozen, 45 cents each; and in addition thereto, on all the Safety-razor blades in strips.foregoing, 30 per centum ad valorem; blades for safety razors, in strips, one-half of 1 cent each and 30 per centum ad valorem; all other, finished or unfinished, 1 cent each and 30 per centum ad *Proviso*.Marking required.valorem: *Provided*, That all articles specified in this paragraph, when imported, shall have the name of the maker or purchaser and beneath the same the name of the country of origin die sunk conspicuously and indelibly on the blade or shank or tang of each and every blade and on safety razors and parts thereof. Par. 359. Surgical apparatus, etc. Surgical instruments, and parts thereof, including hypodermic needles, hypodermic syringes, and forceps, composed wholly or in part of iron, steel, copper, brass, nickel, aluminum, or other metal, finished or unfinished, 55 per centum ad valorem, unless in chief value of glass, in which case the rate shall be 70 per centum ad valorem; dental instruments, and parts thereof, including hypodermic needles, hypodermic syringes, and forceps, wholly or in part of iron, steel, copper, brass, nickel, aluminum, or other metal, finished or unfinished, 35 per centum ad valorem, unless in chief value of glass, in which case the rate shall be 60 per centum ad valorem: *Proviso*.Marking required.*Provided*, That all articles specified in tins paragraph, when imported, shall have the name of the maker or purchaser and beneath the same the name of the country of origin die sunk conspicuously and indelibly on the outside, or if a jointed instrument on the outside when closed. Par. 360. Scientific apparatus, etc. Scientific and laboratory instruments, apparatus, utensils, appliances (including surveying and mathematical instruments), and parts thereof, wholly or in chief value of metal, and not plated with gold, silver, or platinum, finished or unfinished, not specially provided for, 40 per centum ad valorem; drawing instruments, and parts thereof, wholly or in chief value of metal, 45 per centum ad *Proviso*.Marking required.valorem: *Provided*, That all articles specified in this paragraph, when imported, shall have the name of the maker or purchaser and beneath the same the name of the country of origin die sunk conspicuously and indelibly on the outside, or if a jointed instrument on the outside when closed. Par. 361. Pliers, pincers, eta Slip joint pliers, 60 per centum ad valorem; other pliers, pincers, and nippers, and hinged hand tools for holding and splicing wire, finished or unfinished, valued at not more than $2 per dozen, 5 cents each and 60 per centum ad valorem; valued at more than $2 per dozen, 10 cents each and 60 per centum ad valorem: *Proviso*.Marking required.*Provided*, That all articles specified in this paragraph, when imported, shall have the name of the maker or purchaser and beneath the same the name of the country of origin die sunk conspicuously and indelibly on the outside of the joint. Par. 362. Files, etc. Files, file blanks, rasps, and floats, of whatever cut or kind, two and one-half inches in length and under, 25 cents per dozen; over two and one-half and not over four and one-half inches in length, 47½ cents per dozen; over four and one-half and under seven inches in length, 62% cents per dozen; seven inches in length and over, 77½ cents per dozen. Par. 363. Swords and sidearms. Sword blades, and swords and side arms, irrespective of quality or use, wholly or in part of metal, 50 per centum ad valorem. Par. 364. Bells, except church, etc. Bells (except church and similar bells and carillons), finished or unfinished, and parts thereof, 50 per centum ad valorem. 621 Par. 365. Shotguns, rifles, and combination shotguns and rifles, schedule 3.Metals and manufactures of.Shotguns, rifles, etc.valued at not more than $5 each, $1.50 each; valued at more than $5 and not more than $10 each, $4 each; valued at more than $10 and not more than $25 each, $6 each; valued at more than $25 and not more than $50 each, $10 each; valued at more than $50 each, 20 per centum ad valorem; and in addition thereto, on all the foregoing, 45 per centum ad valorem; barrels for shotguns and rifles, further advanced in manufacture than rough bored only, $4 each; stocks for shotguns and rifles, wholly or partly manufactured, $5 each; and in addition thereto, on all the foregoing, 50 per centum ad valorem; on all parts of such guns or rifles, and fittings for such stocks or barrels, finished or unfinished, 55 per centum ad valorem: *Proviso*.Without lock, etc.*Provided*, That all shotguns and rifles imported without a lock or locks or other fittings shall be subject to a duty of $10 each and 55 per centum ad valorem. Shotgun barrels, in single tubes, forged, rough bored, 10 per centum ad valorem. Par. 366. Pistols and revolvers: Automatic, single-shot, magazine, Pistols.or revolving, valued at not more than $4 each, $2 each; valued at more than $4 and not more than $8 each, $2.50 each; valued at more than $8 each, $3.50 each; parts thereof and fittings therefor, 50 per centum ad valorem; and in addition thereto, on all the foregoing, 55 per centum ad valorem. Par. 367.
(a)Watch movements, and time-keeping, time-measuring, Watch movements, time keeping mechanisms.or time-indicating mechanisms, devices, and instruments, whether or not designed to be worn or carried on or about the person, all the foregoing, if less than one and seventy-seven one hundredths inches wide, whether or not in cases, containers, or housings:
(1)If more than one and one-half inches wide, $1.25 each; if Dimension.more than one and two-tenths inches but not more than one and one-half inches wide, $1.40 each; if more than one inch but not more than one and two-tenths inches wide, $1.55 each; if more than nine-tenths of one inch but not more than one inch wide, $1.75 each; if more than eight-tenths of one inch but not more than nine-tenths of one inch wide, $2 each; if more than six-tenths of one inch but not more than eight-tenths of one inch wide, $2.25 each; if six-tenths of one inch or less wide, $2.50 each;
(2)in the case of any of the foregoing having no jewels or If with only one or no jewels.only one jewel, the above rates shall be reduced by 40 per centum;
(3)any of the foregoing having more than seven jewels shall More than 7 jewels.be subject to an additional duty of 15 cents for each jewel in excess of seven;
(4)any of the foregoing shall be subject to an additional duty Adjustments.of $1 for each adjustment of whatever kind (treating adjustment to temperature as two adjustments) in accordance with the marking as hereinafter provided;
(5)any of the foregoing shall be subject to an additional Designed to operate 47 hours without rewinding.duty of $1 each, if constructed or designed to operate for a period in excess of forty-seven hours without rewinding, or if self-winding, or if a self-winding device may be incorporated therein;
(6)any of the foregoing having more than seventeen jewels, With more than 17 jewels.whether adjusted or unadjusted, and whether with or without dials, shall, in lieu of the duties provided in clauses (1), (2), (3), (4), and (5), be subject to a duty of $10.75 each.
(b)All the foregoing shall have cut, engraved, or die sunk, conspicuously Marking required.and indelibly on one or more of the top plates or bridges: The name of the country of manufacture; the name of the manufacturer or purchaser; in words and in Arabic numerals the number 622schedule 3.Matals and manufactures of.of jewels, if any, serving a mechanical purpose as frictional bearings; and, in words and in Arabic numerals, the number and classes of adjustments, or, if unadjusted, the word “unadjusted”.
(c)Parts dutiable. Parts for any of the foregoing shall be dutiable as follows:
(1)Imported in same shipment. Parts (except pillar or bottom plates, or their equivalent, bridges or their equivalent, and jewels) imported in the same shipment with complete movements, mechanisms, devices, or instruments, provided for in subparagraph
(a)of this paragraph (whether or not suitable for use in such movements, mechanisms, devices, or instruments), 45 per centum ad valorem; but this clause of this subparagraph shall not be applicable to that portion of all the parts in the shipment which exceeds in value 4 per centum of the value of such complete movements, mechanisms, devices, or instruments;
(2)Pillar or bottom plates. pillar or bottom plates, or their equivalent, shall be subject to one-half the amount of duty which would be borne by the complete movement, mechanism, device, or instrument for which suitable;
(3)Assembly or subassembly plates. each assembly or subassembly (unless dutiable under clause
(1)of this subparagraph) consisting of two or more parts or pieces of metal or other material joined or fastened together shall be subject to a duty of 3 cents for each such part or piece of material, except that in the case of jewels the duty shall be 15 cents instead of 3 cents, and except that in the case of pillar or bottom plates or their equivalent the duty shall be the rate provided in clause
(2)of this subparagraph instead of 3 cents, and except that in the case of a balance assembly the duty shall be 50 cents for the assembly instead of 3 cents for each part or piece thereof. No assembly or subassembly shall be subject to a greater amount of duty than would be borne by the complete movement, mechanism, device, or instrument for which suitable, nor to a less rate of duty than 45 per centum ad valorem. For the purpose of this clause a balance assembly shall be an assembly consisting of a balance wheel, balance staff, and hairspring, with or without the other parts commercially known as parts of a balance assembly. For the purpose of this clause bimetallic balance wheels (not part of a balance assembly), and mainsprings with riveted ends, shall each be considered as one part or piece;
(4)All other parts. all other parts (except jewels), 65 per centum ad valorem.
(d)Jewels. Jewels, suitable for use in any movement, mechanism, device, or instrument, dutiable under this paragraph or paragraph 368, or in any meter or compass, 10 per centum ad valorem.
(e)Dials. Dials for any of the foregoing movements, mechanisms, devices, or instruments, if such dials are less than one and seventyseven one hundredths inches wide and are imported separately, 5 cents each and 45 per centum ad valorem. Dials for any of the movements, mechanisms, devices, or instruments provided for in this paragraph, whether or not attached thereto, shall have stamped, Marking required.cut, engraved, or die sunk, conspicuously and indelibly thereon the name of the country of manufacture; which marking, if the dial is imported attached to any of the foregoing movements, mechanisms, devices, or instruments, shall be placed on the face of the dial in such manner as not to be obscured by any part of the case, container, or housing.
(f)Cases, containers, etc. All cases, containers, or housings, designed or suitable for the enclosure of any of the foregoing movements, mechanisms, devices, or instruments, whether or not containing such movements, mechanisms, devices, or instruments, and whether finished or unfinished, 623complete or incomplete, except such containers as are used for schedule 3.Metals and manufactures of.Gold or platinum.shipping purposes only:
(1)If made of gold or platinum, 75 cents each and 45 per centum ad valorem;
(2)if in part of gold, silver, or platinum, or wholly of silver, Part gold, silver, or platinum.40 cents each and 45 per centum ad valorem;
(3)if set with precious, semiprecious, or imitation precious, Settings of precious stones.or imitation semiprecious stones, or if prepared for the setting of such stones, 40 cents each and 45 per centum ad valorem;
(4)if of base metal (and not containing gold, silver, or platinum), Base metal.20 cents each and 45 per centum ad valorem;
(5)any of the foregoing cases, containers, or housings, if Enameled cases.enameled, shall be subject to an additional duty of 15 per centum ad valorem.
(g)Any of the foregoing cases, containers, or housings, shall Marking required.have cut, engraved, or die sunk, conspicuously and indelibly on the inside of the back cover, the name in full of the manufacturer or purchaser and the name or the country of manufacture.
(h)For the purposes of this paragraph the width of any movement, Measurement of dimensions.mechanism, device, or instrument, shall be the shortest surface dimension through the center of the pillar or bottom plate, or its equivalent, not including in the measurement any portion not essential to the functioning of the movement, mechanism, device, or instrument.
(i)For the purposes of this paragraph and paragraph 368 the “Jewel” includes substitutes.term “jewel” includes substitutes for jewels.
(j)An article required by this paragraph to be marked shall be Entry denied if not correctly marked.denied entry unless marked in exact conformity with the requirements of this paragraph. Par. 368.
(a)Clocks, clock movements, including lever movements, Clock, clock mechanism, etc.clockwork mechanisms, time-keeping, time-measuring, or time-indicating mechanisms, devices, and instruments, synchronous and sub-synchronous motors of less than one-fortieth of one horsepower valued at not more than $3 each, not including the value of gears or other attachments, and any mechanism, device, or instrument intended or suitable for measuring time, distance, speed, or fares, or the flowage of water, gas, or electricity, or similar uses, or for regulating, indicating, or controlling the speed of arbore, drums, disks, or similar uses, or for recording or indicating time, or for recording, indicating, or performing any operation or function at a predetermined time or times, all the above (except the articles enumerated or described in paragraph 367), whether or not in cases, containers, or housings:
(1)If valued at not more than $1.10 each, 55 cents each; Rates.valued at more than $1.10 but not more than $2.25 each, $1 each; valued at more than $2.25 but not more than $5 each, $1.50 each; valued at more than $5 but not more than $10 each, $3 each; valued at more than $10 each, $4.50 each;
(2)any of the foregoing shall be subject to an additional duty of 65 per centum ad valorem;
(3)any of the foregoing containing jewels shall be subject to an additional cumulative duty of 25 cents for each such jewel.
(b)All the foregoing shall have cut, engraved, or die sunk, conspicuously Marking required.and indelibly on the most visible part of the front or back plate: The name of the country of manufacture; the name of the manufacturer or purchaser; and the number of jewels, if any. If such markings are in whole or in part sufficiently similar to the trade name or trade-mark of an established American manufacturer as to be liable to deceive the user in the United States, entry thereof 624schedule 3.Metals and manufactures of.Parts dutiable.shall be denied, if such trade name or trade-mark has been placed on file with the collector of customs.
(c)Parts for any of the foregoing shall be dutiable as follows:
(1)Imported in same shipment. Parts (except plates provided for in clause
(2)of this subparagraph, and jewels) imported in the same shipment with complete movements, mechanisms, devices, or instruments, provided for in subparagraph
(a)of this paragraph (whether or not suitable for use in such movements, mechanisms, devices, or instruments), 45 per centum ad valorem; but this clause of this subparagraph shall not be applicable to that portion of all the parts in the shipment which exceeds in value 1½ per centum of the value of such complete movements, mechanisms, devices, or instruments;
(2)Plates for assembling. a plate suitable for assembling thereon the clockwork mechanism constituting or contained in any of the foregoing movements, mechanisms, devices, or instruments, shall be subject to one-half the amount of duty which would be borne by the complete movement, mechanism, device, or instrument for which suitable. If two or more such plates are imported together they shall be dutiable as one plate if they are necessary, as a set, for such assembling;
(3)Assembly or subassembly plates. each assembly or subassembly (unless dutiable under clause
(1)or
(4)of this subparagraph) consisting of two or more parts or pieces of metal or other material joined or fastened together shall be subject to a duty of 65 per centum ad valorem and, in addition, to a duty of 3 cents for each such part or piece of material, except that in the case of jewels the specific duty shall be 25 cents instead of 3 cents. For the purpose of this clause and clause (4), bimetallic balance wheels, and main springs with riveted ends, shall each be considered as one part or piece;
(4)Additional duty. each assembly or subassembly consisting in part of a plate or plates provided for in clause
(2)of this subparagraph shall be subject to the rate of duty provided for such plate or plates, and, in addition, to a duty of 5 cents for each part or piece of material (except such plate or plates) in such assembly or subassembly, except that in the case of jewels the specific duty shall be 25 cents instead of 5 cents;
(5)Limitation. no assembly or subassembly shall be subject to a greater amount of duty than would be borne by the complete movement, mechanism, device, or instrument for which suitable;
(6)All other parts. all other parts (except jewels), 65 per centum ad valorem.
(d)Dials. Dials for any movements, mechanisms, devices, or instruments enumerated or described in this paragraph or in paragraph 367 (except dials specifically provided for in paragraph 367), when Marking required.imported separately, 50 per centum ad valorem. All such dials (whether imported separately or attached to any of the foregoing) shall have stamped, cut, engraved, or die sunk, conspicuously and indelibly thereon the name of the country of manufacture; which marking, if the dial is imported attached to any of the foregoing movements, mechanisms, devices, or instruments, shall be placed on the face of the dial in such manner as not to be obscured by any part of the case, container, or housing.
(e)Cases, containers, eta Cases, containers, or housings suitable for any of the movements, mechanisms, devices, or instruments enumerated or described in this paragraph, not specially provided for, when imported Marking required.separately, 45 per centum ad valorem. Any such case, container, or housing, whether imported separately or attached to any of the foregoing movements, mechanisms, devices, or instruments, shall 625have stamped, cut, engraved, or die sunk, conspicuously and indelibly schedule 3.Metals and manufactures of.Entry denied, if not correctly marked.on the back thereof, the name of the country of manufacture.
(f)An article required by this paragraph to be marked shall be denied entry unless marked in exact conformity with the requirements of this paragraph.
(g)Taximeters and parts thereof, finished or unfinished, 85 per Taximeters.centum ad valorem. Par. 369.
(a)Automobile trucks valued at $1,000 or more each, Automobile trucks.automobile truck and motor bus chassis valued at $750 or more each, automobile truck bodies valued at $250 or more each, motor busses designed for the carriage of more than ten persons, and bodies for such busses, all the foregoing, whether finished or unfinished, 25 per centum ad valorem.
(b)All other automobiles, automobile chassis, and automobile Other automobiles, motor cycles.bodies, and motor cycles, all the foregoing, whether finished or unfinished, 10 per centum ad valorem.
(c)Parts (except tires and except parts wholly or in chief value Parts.of glass) for any of the articles enumerated in subparagraph
(a)or (b), finished or unfinished, not specially provided for, 25 per centum ad valorem.
(d)If any country, dependency, province, or other subdivision of Countervailing duty ou imports from country imposing higher duty on American articles.government imposes a duty on any article specified in this paragraph, when imported from the United States, in excess of the duty herein provided, there shall be imposed upon such article, when imported either directly or indirectly from such country, dependency, province, or other subdivision of government, a duty equal to that imposed by such country, dependency, province, or other subdivision of government on such article imported from the United States, but in no case shall such duty exceed 50 per centum ad valorem. Par. 370. Airplanes, hydroplanes, motor boats, and parts of the Airplanes, motor boats, etc.Term “motor boat” construed.foregoing, 30 per centum ad valorem. The term “motor boat,” when used in this Act, includes a yacht or pleasure boat, regardless of length or tonnage, whether sail, steam, or motor propelled, owned by a resident of the United States or brought into the United States for sale or charter to a resident thereof, whether or not such yacht or boat is brought into the United States under its own power, but does not include a yacht or boat used or intended to be used in trade or commerce, nor a yacht or boat built, or for the building of which a contract was entered into, prior to December 1, 1927. Par. 371. Bicycles, and parts thereof, not including tires, 30 per Bicycles, etc.centum ad valorem: *Provided*, That if any country, dependency, *Proviso*.Countervailing duty on Imports from country imposing higher duty on American products.province, or other subdivision of government imposes a duty on any article specified in this paragraph, when imported from the United States, in excess of the duty herein provided, there shall be imposed upon such article, when imported either directly or indirectly from such country, dependency, province, or other subdivision of government, a duty equal to that imposed by such country, dependency, province, or other subdivision of government on such article imported from the United States, but in no case shall such duty exceed 50 per centum ad valorem. Par. 372. Reciprocating steam engines and steam locomotives, 15 Steam engines, machines, machinery, etc.per centum ad valorem; sewing machines, not specially provided for, valued at not more than $75 each, 15 per centum ad valorem: valued at more than $75 each, 30 per centum ad valorem; steam turbines, 20 per centum ad valorem; cash registers, 25 per centum ad valorem; printing machinery (except for textiles), bookbinding machinery, and paper-box machinery, 25 per centum ad valorem; lawn mowers and machine tools, 30 per centum ad valorem; embroidery machines, including shuttles for sewing and embroidery machines, lace-making machines, machines for making lace curtains, nets and nettings, 30 626schedule 3.Metals and manufactures of.per centum ad valorem; knitting, braiding, lace braiding, and insulating machines, and all other similar textile machinery, finished or unfinished, not specially provided for, 40 per centum ad valorem; all other textile machinery, finished or unfinished, not specially provided for, 40 per centum ad valorem; cream separators valued at more than $50 each, and other centrifugal machines for the separation of liquids or liquids and solids, not specially provided for, 25 per centum ad valorem; combined adding and typewriting machines, 30 per centum ad valorem; apparatus for the generation of acetylene gas from calcium carbide, 20 per centum ad valorem; machines for cutting or hobbing gears, 40 per centum ad valorem; punches, shears, and bar cutters, intended for use in fabricating structural or other rolled iron or steel shapes, 40 per centum ad valorem; all other machines, finished or unfinished, not specially *Provisos*.Parts not specially provided for.provided for, 27½ per centum ad valorem: *Provided*, That parts, not specially provided for, wholly or in chief value of metal or porcelain, of any of the foregoing, shall be dutiable at the same rate of duty as the articles of which they are parts: Machine tools defined.*Provided further*, That machine tools as used in this paragraph shall be held to mean any machine operating other than by hand power which employs a tool for work on metal. Par. 373. Shovels, scythes, etc. Shovels, spades, scoops, forks, hoes, rakes, scythes, sickles, grass hooks, corn knives, and drainage tools, and parts thereof, composed wholly or in chief value of metal, whether partly or wholly manufactured, 30 per centum ad valorem. Par. 374. Aluminum, metallic. Aluminum, aluminum scrap, and alloys (except those provided for in paragraph 302) in which aluminum is the component material of chief value, in crude form, 4 cents per pound; in coils, plates, sheets, bars, rods, circles, disks, blanks, strips, rectangles, and squares, 7 cents per pound. Par. 375. Magnesium, metallic. Metallic magnesium and metallic magnesium scrap, 40 cents per pound; magnesium alloys, powder, sheets, ribbons, tubing, wire, and all other articles, wares, or manufactures of magnesium, not specially provided for, 40 cents per pound on the metallic magnesium content and 20 per centum ad valorem. Par. 376. Antimony. Antimony, as regulus or metal, 2 cents per pound; needle or liquated antimony, one-fourth of 1 cent per pound. Par. 377. Bismuth. Bismuth, 7½ per centum ad valorem. Par. 378. Cadmium. Cadmium, 15 cents per pound. Par. 379. Arsenic, metallic. Metallic arsenic, 6 cents per pound. Par. 380. German silver. German silver, or nickel silver, unmanufactured, 20 per centum ad valorem; nickel silver sheets, strips, rods, and wire, 30 per centum ad valorem. Par. 381. Copper. Copper in rolls, rods, or sneets, 2½ cents per pound; copper engravers’ plates, not ground, and seamless copper tubes and tubing, 7 cents per pound; copper engravers’ plates, ground, and Brass.brazed copper tubes, 11 cents per pound; brass rods, sheet brass, brass plates, bars, and strips, Muntz or yellow metal sheets, sheathing, bolts, piston rods, and shafting, 4 cents per pound; seamless brass tubes and tubing, 8 cents per pound; brazed brass tubes, brass angles and channels, 12 cents per pound; bronze rods and sheets, 4 cents Bronze.per pound; bronze tubes, 8 cents per pound. Par. 382. Tin foil, aluminum foil, etc.
(a)Tin foil less than six one-thousandths of one inch in thickness, 35 per centum ad valorem; aluminum foil less than six one-thousandths of one inch in thickness, 40 per centum ad valorem; bronze powder not of aluminum, 14 cents per pound; Metallics, etc.aluminum bronze powder, powdered foil, powdered tin, flitters, and metallics, manufactured in whole or in part, 12 cents per pound; bronze, or Dutch metal, or aluminum, in leaf, 6 cents per one hundred leaves; bronze powder, or Dutch metal powder, or aluminum powder, 627in leaf, 6 cents per one hundred leaves and 10 per centum ad valorem. schedule 3.Metals and manufactures ofDimensions.The foregoing rates on leaf apply to leaf not exceeding in size the equivalent of five and one-half by five and one-half inches; additional duties in the same proportion shall be assessed on leaf exceeding in size said equivalent.
(b)Stamping and embossing materials of bronze powder, or Bronze powder, stamping material, etc.Dutch metal powder, or aluminum powder, mounted on paper or equivalent backing, and releasable from the backing by means of heat and pressure, three-eighths of 1 cent per one hundred square inches. Par. 383.
(a)Gold leaf, unmounted, 82½ cents per one hundred Gold. leaf.leaves. The foregoing rate applies to leaf not exceeding in size the equivalent of three and three-eighths by three and three-eighths inches; additional duties in the same proportion shall be assessed on leaf exceeding in size said equivalent. Gold leaf, mounted on paper or equivalent backing, 6¾ cents per one hundred square inches and 25 per centum ad valorem.
(b)Silver leaf, 5 cents per one hundred leaves.Silver leaf. Par. 384. Cabinet locks, not of pin tumbler or cylinder construction, Cabinet locks, etc.not over one and one-half inches in width, 70 cents per dozen; over one and one-half and not over two and one-half inches in width, $1 per dozen; over two and one-half inches in width, $1.50 per dozen; padlocks, not of pin tumbler or cylinder construction, not over one and one-half inches in width, 35 cents per dozen; over one and one-half and not over two and one-half inches in width, 50 cents per dozen; over two and one-half inches in width, 75 cents per dozen; padlocks of pin tumbler or cylinder construction, not over one and one-half inches in width, $1 per dozen; over one and one-half and not over two and one-half inches in width, $1.50 per dozen; over two and one-half inches in width, $2 per dozen; all other locks or latches of pin tumbler or cylinder construction, $2 per dozen; and in addition thereto, on all the foregoing, 20 per centum ad valorem. Par. 385. Tinsel wire, made wholly or in chief value of gold, Tinsel wire, lame or lahn.silver, or other metal, 6 cents per pound and 10 per centum ad valorem; lame or lahn, made wholly or in chief value of gold, silver, or other metal, 6 cents per pound and 20 per centum ad valorem; bullions and metal threads made wholly or in chief value of tinsel wire, lame or lahn, 6 cents per pound and 35 per centum ad valorem; beltings and other articles made wholly or in chief value of tinsel Articles of tinsel wire, etc.wire, metal thread, lame or lahn, or of tinsel wire, lame or lahn and india rubber, bullions, or metal threads, not specially provided for, 45 per centum ad valorem; woven fabrics, ribbons, fringes, and tassels, made wholly or in chief value of any of the foregoing, 55 per centum ad valorem. Par. 386. Quicksilver, 25 cents per pound: *Provided*, That the Quicksilver.*Proviso*.Flasks.flasks, bottles, or other vessels in which quicksilver is imported shall be subject to the same rate of duty as they would be subjected to if imported empty. Par. 387. Phosphor-copper or phosphorus-copper, 3 cents per Phosphor-copper.pound. Par. 388. New types, 30 per centum ad valorem.Types. Par. 389. Nickel, and alloys (except those provided for in paragraph Nickel.302 or 380) in which nickel is the component material of chief value, in pigs or ingots, shot, cubes, grains, cathodes, or similar forms, 3 cents per pound; in bars, rods, plates, sheets, strips, strands, castings, wire, tubes, tubing, anodes, or electrodes, 25 per centum ad valorem; and in addition thereto, on all the foregoing, if cold rolled, cold drawn, or cold worked, 10 per centum ad valorem. Par. 390. Bottle caps of metal, collapsible tubes, and sprinkler Metal bottle caps, etc.tops, if not decorated, colored, waxed, lacquered, enameled, litho- 628schedule 3.Metals and manufactures of.graphed, electroplated, or embossed in color, 30 per centum ad valorem; if decorated, colored, waxed, lacquered, enameled, lithographed, electroplated, or embossed in color, 45 per centum ad valorem. Par. 391. Lead-bearing ores. Lead-bearing ores, flue dust, and mattes of all kinds, *Provisos*.In other ores.1½ cents per pound on the lead contained therein: *Provided*, That such duty shall not be applied to the lead contained in copper, gold, or silver ores, or copper mattes, unless actually recovered: Delivery in bond to smelting warehouse.*Provided further*, That on all importations of lead-bearing ores, flue dust, and mattes, of all kinds the duties shall be estimated at the port of entry and a bond given in double the amount of such estimated duties for the transportation of the ores, flue dust, or mattes by common carriers bonded for the transportation of appraised or unappraised merchandise to properly equipped sampling or smelting Sampling at smelter.establishments, whether designated as bonded warehouses or otherwise. On the arrival of the ores, flue dust, or mattes at such establishments they shall be sampled according to commercial methods under the supervision of Government officers who shall be stationed at such establishments, and who shall submit the samples thus obtained to a Government assayer, designated by the Secretary of the Treasury, who shall make a proper assay of the sample and report the result Liquidation.to the proper customs officers, and the import entries shall be liquidated thereon. And the Secretary of the Treasury is authorized to make all necessary regulations to enforce the provisions of this paragraph. Par. 392. Lead, metallic. Lead bullion or base bullion, lead in pigs and bars, lead dross, reclaimed lead, scrap lead, antimonial lead, antimonial scrap lead, type metal, Babbitt metal, solder, all alloys or combinations of lead not specially provided for, 2⅛ cents per pound on the lead contained therein; lead in sheets, pipe, shot, glazier’s lead, and lead wire, 2⅜ cents per pound. Par. 393. Zinc-bearing ores. Zinc-bearing ores of all kinds, except pyrites containing not more than 3 per centum zinc, 1½ cents per pound on the zinc *Provisos*.Recoveries.contained therein: *Provided*, That such duties shall not be applied to the zinc contained in lead or copper ores unless actually Delivery in bond to smelting warehouse.recovered: *Provided further*, That on all importations of zinc-bearing ores the duties shall be estimated at the port of entry, and a bond given in double the amount of such estimated duties for the transportation of the ores by common carriers bonded for the transportation of appraised or unappraised merchandise to properly equipped sampling or smelting establishments, whether designated as bonded Sampling at smelter.warehouses or otherwise. On the arrival of the ores at such establishments they shall be sampled according to commercial methods under the supervision of Government officers, who shall be stationed at such establishments, and who shall submit the samples thus obtained to a Government assayer, designated by the Secretary of the Treasury, who shall make a proper assay of the sample and report Liquidation of entry.the result to the proper customs officers, and the import entries shall be liquidated thereon. And the Secretary of the Treasury is authorized to make all necessary regulations to enforce the provisions of this paragraph. Par. 394. Zinc, metallic. Zinc in blocks, pigs, or slabs, and zinc dust, 1% cents per pound; in sheets, 2 cents per pound; in sheets coated or plated with nickel or other metal (except gold, silver, or platinum), or solutions, 2¼ cents per pound; old and worn-out zinc, fit only to be remanufactured, zinc dross, and zinc skimmings, 1½ cents per pound. Par. 395. Print rollers. Print rollers, of whatever material composed, with raised patterns of brass or brass and felt, finished or unfinished, used for printing, stamping, or cutting designs, $5 each and 72 per centum 629ad valorem; embossing rollers of steel or other metal, 30 per centum schedule 3.Metals and manufactures of.ad valorem; print blocks, and print rollers not specially provided for, of whatever material composed, used for printing, stamping, or cutting designs, 60 per centum ad valorem: *Provided*, That the foregoing *Proviso*.Application.rates shall apply whether or not the articles are imported separately, or as parts of machines. Par. 396. Drills (including breast drills), bits, gimlets, gimletbits, Drills, gimlets, etc.countersinks, planes, chisels, gouges, and other cutting tools: pipe tools, wrenches, spanners, screw drivers, bit braces, vises, and hammers; calipers, rules, and micrometers; all the foregoing, if hand Hand tools.tools not provided for in paragraph 352, and parts thereof, wholly or in chief value of metal, not specially provided for, 45 per centum ad valorem. Par. 397. Articles or wares not specially provided for, if composed Articles not specially provided for.Precious metals.wholly or in chief value of platinum, gold, or silver, and articles or wares plated with platinum, gold, or silver, or colored with gold lacquer, whether partly or wholly manufactured, 65 per centum ad valorem; if composed wholly or in chief value of iron, steel, lead, Baser metals.*Post*, p. 3045.copper, brass, nickel, pewter, zinc, aluminum, or other metal, but not plated with platinum, gold, or silver, or colored with gold lacquer, whether partly or wholly manufactured, 45 per centum ad valorem. Par. 398. No allowance or reduction of duties for partial loss or No rust allowance on iron and steel.damage in consequence of rust or of discoloration shall be made upon any description of iron or steel, or upon any article wholly or partly manufactured of iron or steel, or upon any manufacture of iron or steel. SCHEDULE 4.— WOOD AND MANUFACTURES OFschedule 4.Wood and manufactures of.Timber, fir, etc. Par. 401. Timber hewn, sided, or squared, otherwise than by sawing, and round timber used for spars or in building wharves; sawed lumber and timber not specially provided for; all the foregoing, if of fir, spruce, pine, hemlock, or larch, $1 per thousand feet, board measure, and in estimating board measure for the purposes of this paragraph no deduction shall be made on account of planing, tonguing, and grooving: *Provided*, That there shall be Proviso.Reciprocity with contiguous country admitting lumber free from United States.exempted from such duty boards, planks and deals of fir, spruce, pine, hemlock or larch, in the rough or not further manufactured than planed or dressed on one side, when imported from a country contiguous to the Continental United States, which country admits free of duty similar lumber imported from the United States. Par. 402. Maple (except Japanese maple), birch, and beech: Flooring, Maple, etc.8 per centum ad valorem. Par. 403. Brier root or brier wood, ivy or laurel root, and similar Brierroot, blocks, etc.wood, unmanufactured, or not further advanced than cut into blocks suitable for the articles into which they are intended to be converted, 10 per centum ad valorem. Par. 404. Cedar commercially known as Spanish cedar, lignumvitæ, Cabinet woods.lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, Japanese white oak, and Japanese maple: In the form of sawed boards, planks, deals, and all other forms not further manufactured than sawed, and flooring, 15 per centum ad valorem. Par. 405. Veneers of wood, 20 per centum ad valorem; plywood, Veneers, etc.40 per centum ad valorem, and in addition thereto on birch and alder plywood, 10 per centum ad valorem; wood unmanufactured, not specially provided for, 20 per centum ad valorem. Par. 406. Hubs for wheels, heading bolts, stave bolts, last blocks, Hubs, blocks, etc.wagon blocks, oar blocks, heading blocks, and all like blocks or sticks, roughhewn, or rough shaped, sawed or bored, 10 per centum ad valorem. 630 Par. 407. schedule 4.Wood and manufactures of.Casks, etc. Casks, barrels, and hogsheads (empty), sugar-box shooks, and packing boxes (empty), and packing-box shooks, of wood, not specially provided for, 15 per centum ad valorem. Par. 408. Boxes, with citrus fruits. Boxes, barrels, and other articles containing oranges, lemons, limes, grapefruit, shaddocks or pomelos, 25 per centum ad *Proviso*.American shooks and barrel staves, reimported.valorem: *Provided*, That the thin wood, so called, comprising the sides, tops, and bottoms of fruit boxes of the growth or manufacture of the United States., exported as fruit-box shooks, may be reimported in completed iorm, filled with fruit, by the payment of duty at one-half the rate imposed on similar boxes of entirely foreign growth and manufacture; but proof of the identity of such shooks shall be made under regulations to be prescribed by the Secretary of the Treasury. Par. 409. Reed, rattan, etc. Reeds wrought or manufactured from rattan or reeds, whether round, flat, split, oval, or in whatever form, cane wrought or manufactured from rattan, cane webbing, and split or partially manufactured rattan, not specially provided for, 20 per centum ad Furniture.valorem. Furniture wholly or in chief value of rattan, reed, bamboo, osier or willow, malacca, grass, seagrass, or fiber of any kind, 60 per centum ad valorem; split bamboo, cents per pound; osier or willow, including chip of and split willow, prepared for basket makers’ use, 35 per centum ad valorem; all articles not specially provided for, wholly or partly manufactured of rattan, bamboo, osier or willow, 45 per centum ad valorem. Par. 410. Toothpicks. Toothpicks of wood or other vegetable substance, 25 per centum ad valorem; butchers’ and packers’ skewers of wood, 25 cents per thousand. Par. 411. Porch blinds, screens, etc. Porch and window blinds, baskets, bags, chair seats, curtains, shades, or screens, any of the foregoing wholly or in chief value of bamboo, wood, straw, papiermâché, palm leaf, or compositions of wood, not specially provided for, 50 per centum ad valorem. Par. 412. Clothespins, house furniture, etc. Spring clothespins, 20 cents per gross; furniture, wholly or partly finished, and parts thereof, and folding rules, all the foregoing, wholly or in chief value of wood, and not specially provided for, 40 per centum ad valorem; wood moldings and carvings to be used in architectural and furniture decoration, 40 per centum Wood flour, etc.*Post*, p. 3047.ad valorem; bent-wood furniture, wholly or partly finished, and parts thereof, 47½ per centum ad valorem; paintbrush handles, wholly or in chief value of wood, 33⅓ per centum ad valorem; wood flour, and manufactures of wood or bark, or of which wood or bark is the component material of chief value, not specially provided for, 33⅓ per centum ad valorem. SCHEDULE 5.—schedule 5.Sugar, molasses, and manufactures of. SUGAR, MOLASSES, AND MANUFACTURES OF Par. 501. Sugar cane Juice, etc. Sugars, tank bottoms, sirups of cane juice, melada, concentrated melada, concrete and concentrated molasses, testing by the polariscope not above seventy-five sugar degrees, and all mixtures containing sugar and water, testing by the polariscope above fifty sugar degrees and not above seventy-five sugar degrees, 1.7125 cents per pound, and for each additional sugar degree shown by the polariscopic test, three hundred and seventy-five ten-thousandths of 1 cent per pound additional, and fractions of a degree in proportion. Par. 502. Molasses, sugar sirups, etc. Molasses and sugar sirups, not specially provided for, testing not above 48 per centum total sugars, one-fourth of 1 cent per gallon; testing above 48 per centum total sugars, two hundred and seventy-five one-thousandths of 1 cent additional for each per centum Low-grade molasses.of total sugars and fractions of a per centum in proportion. Molasses 631not imported to be commercially used for the extraction of sugar or schedule 5.Sugar, molasses, and manufactures of.for human consumption, three one hundredths of 1 cent per pound of total sugars. Par. 503. Maple sugar, 8 cents per pound; maple sirup, 5½ cents Maple sugar, etc.*Post*, p. 3044.per pound; dextrose testing not above 99.7 per centum and dextrose sirup, 2 cents per pound. Par. 504. Sugar cane in its natural state, $2.50 per ton of two Sugar cane.thousand pounds; sugar contained in dried sugar cane, or in sugar cane in any other than its natural state, 75 per centum of the rate of duty applicable to manufactured sugar of like polariscopic test. Par. 505. Adonite, arabinose, dulcite, galactose, inosite, inulin, Saccharides.levulose, mannite, dtalose, dtagatose, ribose, melibiose, dextrose testing above 99.7 per centum, mannose, melezitose, raffinose, rhamnose, salicin, sorbite, xylose, lactose, and other saccharides, 50 per centum ad valorem. Par. 506. Sugar candy and all confectionery not specially provided Candy and confectionery.for, 40 per centum ad valorem; sugar after being refined, when tinctured, colored, or in any way adulterated, 40 per centum ad valorem, but not less than the rate of duty provided in paragraph 501 for sugar of the same polariscopic test. SCHEDULE 6.— TOBACCO AND MANUFACTURES OFschedule 6.Tobacco and manufactures of. Par. 601. Wrapper tobacco, and filler tobacco when mixed or Wrapper, filler and leaf.packed with more than 35 per centum of wrapper tobacco, and all leaf tobacco the product of two or more countries or dependencies when mixed or packed together, if unstemmed, $2.27½ per pound; if stemmed, $2.92½ per pound; filler tobacco not specially provided tor, if unstemmed, 35 cents per pound; if stemmed, 50 cents per pound. Par. 602. The term “wrapper tobacco” as used in this title means Definition of terms.that quality of leaf tobacco which has the requisite color, texture, and burn, and is of sufficient size for cigar wrappers, and the term “filler tobacco” means all other leaf tobacco. Collectors of customs Invoice requirements.shall permit entry to be made, under rules and regulations to be prescribed by the Secretary of the Treasury, of any leaf tobacco when the invoices of the same shall specify in detail the character of such tobacco, whether wrapper or filler, its origin and quality. In the examination for classification of any imported leaf tobacco, Examinations for classification.at least one bale, box, or package in every ten, and at least one in every invoice, shall be examined by the appraiser or person authorized by law to make such examination, and at least ten hands shall be examined in each examined bale, box, or package. Par. 603. All other tobacco, manufactured or unmanufactured, Not specially provided for.not specially provided for, 55 cents per pound; scrap tobacco, 35 cents per pound. Par. 604. Snuff and snuff flour, manufactured of tobacco, ground Snuff.dry, or damp, and pickled, scented, or otherwise, of all descriptions, and tobacco stems, cut, ground, or pulverized, 55 cents per pound. Par. 605. Cigars, cigarettes, cheroots of all kinds, $4.50 per pound Cigars, cigarettes, cheroots.and 25 per centum ad valorem, and paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars. SCHEDULE 7.— AGRICULTURAL PRODUCTS AND PROVISIONSschedule 7.Agricultural products and provisions. Par. 701. Cattle, weighing less than seven hundred pounds each, Cattle, beef and veal, etc.2½ cents per pound; weighing seven hundred pounds or more each, 3 cents per pound; beef and veal, fresh, chilled, or frozen, 6 cents per pound; tallow, one-half of 1 cent per pound; oleo oil and oleo 632schedule 7.Agricultural products and provisions.Sheep and goats.stearin, 1 cent per pound; dried blood albumen, light, 12 cents per pound; dark. 6 cents per pound. Par. 702. Sheep, lambs, and goats, $3 per head; mutton, and goat meat, fresh, chilled, or frozen, 5 cents per pound; lamb, fresh, chilled, or frozen, 7 cents per pound. Par. 703. Swine. Swine, 2 cents per pound; pork, fresh, chilled, or frozen, 2½ cents per pound; bacon, hams, and shoulders, and other pork, prepared or preserved, 3¾ cents per pound; lard, 3 cents per pound; lard compounds and lard substitutes, 5 cents per pound. Par. 704. Game. Reindeer meat, venison and other game (except birds), fresh, chilled, or frozen, not specially provided for, 6 cents per pound. Par. 705. Meat extracts. Extract of meat, including fluid, 15 cents per pound. Par. 706. Fresh meats, chilled. Meats, fresh, chilled, frozen, prepared, or preserved, not specially provided for, 6 cents per pound, but not less than 20 per centum ad valorem. Par. 707. Milk and cream. Whole milk, fresh or sour, 6½ cents per gallon; cream, fresh or sour, 56610 cents per gallon; skimmed milk, fresh or sour, *Proviso*.Grading as cream, butter, etc.and buttermilk, 2120 cents per gallon: *Provided*, That fresh or sour milk containing more than 5½ per centum of butterfat shall be dutiable as cream, and fresh or sour cream containing more than 45 per centum of butterfat shall be dutiable as butter, and skimmed milk containing more than 1 per centum of butterfat shall be dutiable as whole milk. Par. 708. Condensed milk, etc.
(a)Milk, condensed or evaporated: In air-tight containers, unsweetened, cents per pound; in air-tight containers, sweetened, 2¾ cents per pound; all other, 253100 cents per pound.
(b)Dried milk and cream. Dried whole milk, 6112 cents per pound; dried cream, 12⅓ cents per pound; dried skimmed milk and dried buttermilk, 3 cents *Proviso*.Grading.per pound: *Provided*, That dried skimmed milk containing more than 3 per centum of butterfat, and dried buttermilk containing more than 6 per centum of butterfat, shall be dutiable as dried whole milk; and dried whole milk containing more than 35 per centum of butterfat shall be dutiable as dried cream.
(c)Malted milk, etc. Malted milk, and compounds or mixtures of or substitutes for milk or cream, 35 per centum ad valorem. Par. 709. Butter, oleomargarine. Butter, 14 cents per pound; oleomargarine and other butter substitutes, 14 cents per pound. Par. 710. Cheese. Cheese and substitutes therefor, 7 cents per pound, but not less than 35 per centum ad valorem. Par. 711. Poultry, live. Birds, live: Chickens, duels, geese, turkeys, and guineas, 8 cents per pound; baby chicks of poultry, 4 cents each; all other live birds not specially provided for, valued at $5 or less each, 50 cents each; valued at more than $5 each, 20 per centum ad valorem. Par. 712. Dead. Birds, dead, dressed or undressed, fresh, chilled, or frozen: Chickens, ducks, geese, and guineas, 10 cents per pound; turkeys, 10 cents per pound; all other, 10 cents per pound; all the foregoing, prepared or preserved in any manner and not specially provided for, 10 cents per pound. Par. 713. Eggs. Eggs of poultry, in the shell, 10 cents per dozen; whole eggs, egg yolk, and egg albumen, frozen or otherwise prepared or preserved, and not specially provided for, whether or not sugar or other material is added, 11 cents per pound; dried whole eggs, dried egg yolk, and dried egg albumen, whether or not sugar or other material is added, 18 cents per pound. Par. 714. Horses and mules. Horses and mules unless imported for immediate slaughter, valued at not more than $150 per head, $30 per head; valued at more than $150 per head, 20 per centum ad valorem. Par. 715. Live animals. Live animals, vertebrate and invertebrate, not specially provided for, 15 per centum ad valorem. 633 Par. 716. Honey, 3 cents per pound.schedule 7.Agricultural products and provisions.Honey.Fish. Par. 717.
(a)Fish, fresh or frozen (whether or not packed in ice), whole, or beheaded or eviscerated or both, but not further advanced (except that the fins may be removed): Halibut, salmon, mackerel, and swordfish, 2 cents per pound; other fish, not specially provided for, 1 cent per pound.
(b)Fish, fresh or frozen (whether or not packed in ice), filleted, Skinned, boned, etc.skinned, boned, sliced, or divided into portions, not specially provided for, 2½ cents per pound.
(c)Fish, dried and unsalted: Cod, haddock, hake, pollock, and Dried, unsalted.cusk, 2½ cents per pound; other fish, 1¼ cents per pound. Par. 718.
(a)Fish, prepared or preserved in any manner, when Packed in oil.packed in oil or in oil and other substances, 30 per centum ad valorem.
(b)Fish, prepared or preserved in any manner, when packed in Packed in air-tight containers.air-tight containers weighing with their contents not more than fifteen pounds each (except fish packed in oil or in oil and other substances): Salmon, 25 per centum ad valorem; other fish, 25 per centum ad valorem. Par. 719. Fish, pickled or salted (except fish packed in oil or in Pickled or salted.oil and other substances and except fish packed in air-tight containers weighing with their contents not more than fifteen pounds each):
(1)Salmon, 25 per centum ad valorem;Salmon.
(2)cod, haddock, hake, pollock, and cusk, neither skinned nor Cod, etc., notskinned nor boned.boned (except that the vertebral column may be removed), 1¼ cents per pound when containing not more than 43 per centum of moisture by weight, and three-fourths of 1 cent per pound when containing more than 43 per centum of moisture by weight;
(3)cod, haddock, hake, pollock, and cusk, skinned or boned, whether or not dried, 2 cents per pound;
(4)herring and mackerel, whether or not boned, in bulk or in Herring and mackerel.immediate containers weighing with their contents more than fifteen pounds each, 1 cent per pound net weight; in immediate containers (not air-tight) weighing with their contents not more than fifteen pounds each, 25 per centum ad valorem;
(5)other fish, in bulk or in immediate containers weighing Other fish in bulk.with their contents more than fifteen pounds each, 1¼ cents per pound net weight; in immediate containers (not air-tight) weighing with their contents not more than fifteen pounds each, 25 per centum ad valorem. Par. 720.
(a)Fish, smoked or kippered (except fish packed Smoked or kippered.in oil or in oil and other substances and except fish packed in air-tight containers weighing with their contents not more than fifteen pounds each):Salmon.
(1)Salmon, 25 per centum ad valorem;
(2)herring, whole or beheaded, but not further advanced, Herring.IV cents per pound;
(3)herring, eviscerated, split, skinned, boned, Skinned or boned.or divided into portions, 3 cents per pound;
(4)cod, haddock, hake, pollock, and cusk, whole, or beheaded Cod, etc.or eviscerated or both, but not further advanced (except that the vertebral column may be removed), 2½ cents per pound;
(5)cod, haddock, hake, pollock, and cusk, filleted, skinned, boned, sliced, or divided into portions, 3 cents per pound;
(6)other fish, 25 per centum ad valorem.Other fish.
(b)Fish, prepared or preserved, not specially provided for, in In immediate containers.immediate containers weighing with their contents not more than fifteen pounds each, 25 per centum ad valorem; in bulk or in immediate containers, weighing with their contents more than fifteen pounds each, 1¼ cents per pound net weight. 634
(c)schedule 7.Agricultural products and provisions.Shellfish excluded.Crab meat. The term “fish”, as used in this Act, does not include shellfish. Par. 721.
(a)Crab meat, fresh or frozen (whether or not packed in ice), or prepared or preserved in any manner, including crab paste and crab sauce, 15 per centum ad valorem.
(b)Clams, etc. Clams, clam juice, or either in combination with other substances, packed in air-tight containers, 35 per centum ad valorem.
(c)Fish paste. Fish paste and fish sauce, 30 per centum ad valorem.
(d)Caviar. Caviar and other fish roe for food purposes: Sturgeon, 30 per centum ad valorem; other, 20 cents per pound. Any of the foregoing roe, if boiled and packed in air-tight containers, whether or not in bouillon or sauce, shall be subject to a duty of 30 per centum ad valorem.
(e)Oysters. Oysters, oyster juice, or either in combination with other substances, packed in air-tight containers, 8 cents per pound, including weight of immediate container. Par. 722. Barley. Barley, hulled or unhulled, 20 cents per bushel of forty-eight pounds; barley malt, 40 cents per one hundred pounds; pearl barley, patent barley and barley flour, 2 cents per pound. Par. 723. Buckwheat. Buckwheat, hulled or unhulled, 25 cents per one hundred pounds; buckwheat flour and grits or groats, one-half of 1 cent per pound. Par. 724. Corn. Corn or maize, including cracked corn, 25 cents per bushel of fifty-six pounds; corn grits, meal, and flour, and similar products, 50 cents per one hundred pounds. Par. 725. Macaroni, etc. Macaroni, vermicelli, noodles, and similar alimentary pastes, containing no eggs or egg products, 2 cents per pound; containing eggs or egg products, 3 cents per pound. Par. 726. Oats. Oats, hulled or unhulled, 16 cents per bushel of thirty-two pounds; unhulled ground oats, 45 cents per one hundred pounds; oatmeal, rolled oats, oat grits, and similar oat products, 80 cents per one hundred pounds. Par. 727. Rice. Paddy or rough rice, 1¼ cents per pound; brown rice (hulls removed, all or in part), 1½ cents per pound; milled rice (bran removed, all or in part), 2½ cents per pound; broken rice, which will pass readily through a metal sieve perforated with round holes five and one-half sixty-fourths of one inch in diameter, and rice meal, flour, polish, and bran, five-eighths of 1 cent per pound. Par. 728. Rye. Rye, 15 cents per bushel of fifty-six pounds; rye malt, 40 cents per one hundred pounds; rye flour and meal, 45 cents per one hundred pounds. Par. 729. Wheat. Wheat, 42 cents per bushel of sixty pounds; wheat, unfit for human consumption, 10 per centum ad valorem; wheat flour, semolina, crushed or cracked wheat, and similar wheat products not specially provided for, $1.04 per one hundred pounds. Par. 730. Bran, byproduct mill feeds, etc. Bran, shorts, by-product feeds obtained in milling wheat or other cereals, 10 per centum ad valorem; hulls of oats, barley, buckwheat, or other grains, ground or unground, 10 cents per one hundred pounds; dried beet pulp, malt sprouts, and brewers’ grains, $5 per ton; soy bean oil cake and soy bean oil-cake meal, three-tenths of 1 cent per pound; all other vegetable oil cake and oil-cake meal, not specially provided for, three-tenths of 1 cent per pound; mixed feeds, consisting of an admixture of grains or grain products with oil cake, oil-cake meal, molasses, or other feedstuffs, 10 per centum ad valorem. Par. 731. Screenings, etc. Screenings, scalpings, chaff, or scourings of wheat, flaxseed, or other grains or seeds: Unground, or ground, 10 per *Proviso*.With foreign matter.centum ad valorem: *Provided*, That when grains or seeds contain more than 5 per centum of any one foreign matter dutiable at a rate 635higher than that applicable to the grain or seed the entire lot shall schedule 7.Agricultural productsand provisions.Breakfast foods.be dutiable at such higher rate. Par. 732. Cereal breakfast foods, and similar cereal preparations, by whatever name known, processed further than milling, and not specially provided for, 20 per centum ad valorem. Par. 733. Biscuits, wafers, cake, cakes, and similar baked articles, Biscuits, baked articles.and puddings, all the foregoing by whatever name known, whether or not containing chocolate, nuts, fruits, or confectionery of any kind, 30 per centum ad valorem. Par. 734. Apples, green or ripe, 25 cents per bushel of fifty Apples.pounds; dried, desiccated, or evaporated, 2 cents per pound; otherwise prepared or preserved, and not specially provided for, 2½ cents per pound. Par. 735. Apricots, green, ripe, or in brine, one-half of 1 cent Apricots.per pound; dried, desiccated, or evaporated, 2 cents per pound; otherwise prepared or preserved, and not specially provided for, 35 per centum ad valorem. Par. 736. Berries, edible, in their natural condition or in brine, Berries.1¼ cents per pound; dried, desiccated, or evaporated, 2½ cents per pound; otherwise prepared or preserved, or frozen, and not specially provided for, 35 per centum ad valorem. Par. 737. Cherries:Cherries.
(1)In their natural state, 2 cents per pound;
(2)dried, desiccated, or evaporated, 6 cents per pound;
(3)sulphured, or in brine, with pits, 5½ cents per pound; with pits removed, 9½ cents per pound;
(4)maraschino, candied, crystallized, or glacé, or prepared or preserved in any manner, 9½ cents per pound and 40 per centum ad valorem. Par. 738. Cider, 5 cents per gallon; vinegar, 8 cents per proof Cider and vinegar.gallon: *Provided*, That the standard proof for vinegar shall be 4 *Proviso*.Vinegar standard.per centum by weight of acetic acid. Par. 739. Orange, grapefruit, lemon, and other fruit peel, crude, Orange peel, etc.dried, or in brine, 2 cents per pound; candied, crystallized, or glacé, or otherwise prepared or preserved, 8 cents per pound; citrons or citron peel, candied, crystallized, or glacé, or otherwise prepared or preserved, 6 cents per pound. Par. 740. Figs, fresh, dried, or in brine, and fig paste, 5 cents Figs.per pound; prepared or preserved, not specially provided for, 40 per centum ad valorem. Par. 741. Dates, fresh or dried, with pits, 1 cent per pound; with Dates.pits removed, 2 cents per pound; any of the foregoing in packages weighing with the immediate container not more than ten pounds each, 7½ cents per pound; prepared or preserved, not specially provided for, 35 per centum ad valorem. Par. 742. Grapes in bulk, crates, barrels or other packages, 25 cents Grapes, raisins, etc.per cubic foot of such bulk or the capacity of the packages, according as imported; raisins, 2 cents per pound; other dried grapes, 2½ cents per pound; currants, Zante or other, 2 cents per pound. Par. 743. Lemons, 2½ cents per pound; limes, in their natural Lemons, etc.state, or in brine, 2 cents per pound; oranges, 1 cent per pound; grapefruit, 1½ cents per pound. Par. 744. Olives: In brine, green, 20 cents per gallon; in brine, Olives.ripe, 30 cents per gallon; in brine, pitted or stuffed, 30 cents per gallon; dried ripe, 5 cents per pound; not specially provided for, 5 cents per pound. Par. 745. Peaches: Green, ripe, or in brine, one-half of 1 cent per Peaches.pound; dried, desiccated, or evaporated, 2 cents per pound; otherwise prepared or preserved, and not specially provided for, 35 per centum ad valorem. 636 Par. 746. schedule 7.Agricultural products and provisions.Mangoes.Pineapples. Mangoes, 15 cents per pound. Par. 747. Pineapples, 50 cents per crate of two and forty-five one-hundredths cubic feet; in bulk, 1⅙ cents each; candied, crystallized, or glacé, 35 per centum ad valorem; otherwise prepared or preserved, and not specially provided for, 2 cents per pound. Par. 748. Plums. Plums, prunes, and prunelles, green, ripe, or in brine, one-half of 1 cent per pound; dried, desiccated, or evaporated, 2 cents per pound; otherwise prepared or preserved, and not specially provided for, 35 per centum ad valorem. Par. 749. Pears. Pears: Green, ripe, or in brine, one-half of 1 cent per pound; dried, desiccated, or evaporated, 2 cents per pound; otherwise prepared or preserved, and not specially provided for, 35 per centum ad valorem. Par. 750. Avocados. Avocados or avocado pears, also known as alligator pears, 15 cents per pound. Par. 751. Jellies, etc. All jellies, jams, marmalades, and fruit butters, 35 per centum ad valorem. Par. 752. Fruits not specially provided for. Fruits in their natural state, or in brine, pickled, dried, desiccated, evaporated, or otherwise prepared or preserved, and not specially provided for, and mixtures of two or more fruits, prepared or preserved, 35 per centum ad valorem; fruit pastes and fruit pulps, 35 per centum ad valorem; candied, crystallized, or glacé apricots, figs, dates, peaches, pears, plums, prunes, prunelles, berries, and other *Proviso*.Mixtures.fruits, not specially provided for, 40 per centum ad valorem: *Provided*, That a mixture of two or more kinds of candied, crystallized, or glacé fruit shall bear the highest rate of duty applicable to any of the components. Par. 753. Flower bulbs. Tulip bulbs, $6 per thousand; hyacinth bulbs, $4 per thousand; lily bulbs, $6 per thousand; narcissus bulbs, $6 per thousand; crocus corms, $2 per thousand; lily of the valley pips, $6 per thousand; all other bulbs, roots, rootstocks, clumps, corms, tubers, and herbaceous perennials, imported for horticultural purposes, 30 Cut flowers.per centum ad valerom; cut flowers, fresh, dried, prepared, or preserved, 40 per centum ad valorem. Par. 754. Nursery and greenhouse stocks, etc. Seedlings and cuttings of Manetti, multiflora, brier, rugosa, and other rose stock, all the foregoing not more than three years old, $2 per thousand; rose plants, budded, grafted, or grown on their own roots, 4 cents each; cuttings, seedlings, and grafted or budded plants of other deciduous or evergreen ornamental trees, shrubs, or vines, and all nursery or greenhouse stock, not specially provided for, 25 per centum ad valorem. Par. 755. Fruit stock, vines, etc. Seedlings, layers, and cuttings of apple, cherry, pear, plum, quince, and other fruit stocks, $2 per thousand; grafted or budded fruit trees, cuttings and seedlings of grapes, currants, gooseberries, or other fruit vines, plants or bushes, 25 per centum ad valorem. Par. 756. Almonds. Almonds, not shelled, 5½ cents per pound; shelled, 16½ cents per pound; blanched, roasted, or otherwise prepared or preserved, Chestnuts.18½ cents per pound; mandalonas or almond substitute, 18½ cents per pound; almond paste, 18½ cents per pound; chestnuts (including marrons), candied, crystallized, or glacé, or prepared or preserved in any manner, 25 cents per pound. Par. 757. Cream nuts. Cream or Brazil nuts, not shelled, 1½ cents per pound; shelled, 4½ cents per pound; filberts, not shelled, 5 cents per pound; shelled, 10 cents per pound; any of the foregoing, if blanched, shall be subject to the same rate of duty as if not blanched. Par. 758. Coconuts. Coconuts, one-half of 1 cent each; coconut meat, shredded and desiccated, or similarly prepared, 3½ cents per pound. 637 Par. 759. Peanuts, not shelled. 4¼ cents per pound; shelled, 7 schedule 7.Agricultural products and provisions.Peanuts.cents per pound; blanched, salted, prepared, or preserved, not specially provided for, and peanut butter, 7 cents per pound. Par. 760. Walnuts of all kinds, not shelled, 5 cents per pound; Walnuts.shelled, 15 cents per pound; blanched, roasted, prepared, or preserved, including walnut paste, 15 cents per pound; pecans, unshelled, 5 cents per pound; shelled, 10 cents per pound. Par. 761. Edible nuts, not specially provided for, not shelled, 2½ Other edible nuts.cents per pound; shelled, 5 cents per pound; cashew nuts, shelled or unshelled, 2 cents per pound; any of the foregoing, if blanched, shall be subject to the same rate of duty as if not blanched; pickled, or otherwise prepared or preserved, and not specially provided for, 35 per centum ad valorem; nut and kernel paste not specially provided for, 25 per centum ad valorem: *Provided*, *Proviso*.No dirt allowance.That no allowance shall be made for dirt or other impurities in nuts of any kind, shelled or unshelled, and that a mixture of two or more kinds of nuts shall bear the highest rate of duty applicable to any of the components. Par. 762. Oil-bearing seeds and materials: Castor beans, one-half Oil-bearing seeds, etc.of 1 cent per pound; flaxseed, 65 cents per bushel of fifty-six pounds; poppy seed, 32 cents per one hundred pounds; sunflower seed, 2 cents per pound; apricot and peach kernels, 3 cents per pound; soy beans, 2 cents per pound; cottonseed, one-third of 1 cent per pound. Par. 763. Grass seeds and other forage crop seeds: Alfalfa, Grass, and forage crop seeds.8 cents per pound; alsike clover, 8 cents per pound; crimson clover, 2 cents per pound; red clover, 8 cents per pound; white and ladino clover, 6 cents per pound; sweet clover, 4 cents per pound; clover, not specially provided for, 3 cents per pound; millet, 1 cent per pound; orchard grass, 5 cents per pound; rye grass, 3 cents per pound; timothy, 2 cents per pound; hairy vetch, 3 cents per pound; other vetch, 1½ cents per pound; bent-grass (genus agrostis), 40 cents per pound; bluegrass, 5 cents per pound; tall oat, 5 cents per pound; all other grass and forage crop seeds not specially provided for, 2 cents per pound: *Provided*, That no allowance shall *Proviso*.No dirt allowance.be made for dirt or other impurities in seed of any kind. Par. 764. Other garden and field seeds: Beet (except sugar beet), Garden and vege table seeds.4 cents per pound; cabbage, 12 cents per pound; canary, 1 cent per pound; carrot, 4 cents per pound; cauliflower, 25 cents per pound; celery, 2 cents per pound: kale, 6 cents per pound; kohlrabi, 8 cents per pound; mangelwurzel, 4 cents per pound; mushroom spawn, 1 cent per pound; onion, 15 cents per pound; parsley, 2 cents per pound; parsnip, 4 cents per pound; pepper, 15 cents per pound; radish, 6 cents per pound; spinach, 1 cent per pound; tree and shrub, 8 cents per pound; turnip, 5 cents per pound; rutabaga, 5 cents per pound; flower, 6 cents per pound; all other garden and field seeds not specially provided for, 6 cents per pound: *Provided*, That the provisions *Proviso*.use.for seeds in this schedule shall include such seeds whether used for planting or for other purposes. Par. 765. Beans, not specially provided for, and black-eye cow-peas: Beans.Green or unripe, 3½ cents per pound; dried, 3 cents per pound; in brine, 3 cents per pound; prepared or preserved in any manner, 3 cents per pound on the entire contents of the container. Par. 766. Sugar beets, 80 cents per ton of two thousand pounds; Sugar beets.other beets, 17 per centum ad valorem. Par. 767. Lentils, one-half of 1 cent per pound; lupines, one-half Lentils.of 1 cent per pound. Par. 768. Mushrooms, fresh or dried, 10 cents per pound and 45 Mushrooms.per centum ad valorem; otherwise prepared or preserved, 10 cents per pound on drained weight and 45 per centum ad valorem. 638 Par. 769. schedule 7.Agricultural prod ucts and provisions.Peas. Peas and chickpeas or garbanzos: Green or unripe, 3 cents per pound in the case of peas, and, in the case of chickpeas or garbanzos, 2 cents per pound; dried, 1¾ cents per pound; split, 2½ cents per pound; prepared or preserved in any manner, 2 cents per pound on the entire contents of the container. Par. 770. Onions. Onions, 2½ cents per pound; garlic, 1½ cents per pound. Par. 771. Potatoes. White or Irish potatoes, 75 cents per one hundred pounds; dried, dehydrated, or desiccated potatoes, 2¾ cents per pound; potato flour, 2½ cents per pound. Par. 772. Tomatoes. Tomatoes in their natural state, 3 cents per pound; prepared or preserved in any manner, 50 per centum ad valorem. Par. 773. Turnips. Turnips and rutabagas, 25 cents per one hundred pounds. Par. 774. Vegetables in the natural state. Vegetables in their natural state: Peppers, 3 cents per pound; eggplant, 3 cents per pound; cucumbers, 3 cents per pound; squash, celery, lettuce, and cabbage, 2 cents per pound; crude horseradish, 3 cents per pound; all other, not specially provided for, 50 *Proviso.*No allowance for for eign matter.per centum ad valorem: *Provided*, That in the assessment of duties on vegetables of any kind no segregation or allowance of any kind shall be made for foreign matter or impurities mixed therewith. Par. 775. Prepared vegetables. Vegetables (including horseradish), if cut, sliced, or otherwise reduced in size, or if reduced to flour, or if parched or roasted, or if pickled, or packed in salt, brine, oil, or prepared or Sauces, soups, etc.preserved in any other way and not specially provided for; sauces of all kinds, not specially provided for; soy beans, prepared or preserved in any manner; bean stick, miso, bean cake, and similar products, not specially provided for; soups, soup rolls, soup tablets or cubes, and other soup preparations, pastes, balls, puddings, hash, and all similar forms, composed of vegetables, or of vegetables and meat or fish, or both, not specially provided for, 35 per centum ad valorem; sauerkraut, 50 per centum ad valorem; pimientos, packed in brine or in oil, or prepared or preserved in any manner, 6 cents per pound. Par. 776. Acorns, coffee substitutes, etc. Acorns, and dandelion roots, crude, 1½ cents per pound; chicory, crude, 2 cents per pound; any of the foregoing, ground, or otherwise prepared, 4 cents per pound; all coffee substitutes and adulterants, and coffee essences, 3 cents per pound. Par. 777. Cocoa and chocolate.
(a)Cocoa and chocolate, unsweetened, 3 cents per pound, on net weight.
(b)Cocoa and chocolate, sweetened, in bars or blocks weighing ten pounds or more each, 4 cents per pound; in any other form, whether or not prepared, 40 per centum ad valorem.
(c)Cacao butter. Cacao butter, 25 per centum ad valorem. Par. 778. Ginger root. Ginger root, candied, or otherwise prepared or preserved, 20 per centum ad valorem. Par. 779. Hay, etc. Hay, $5 per ton of two thousand pounds; straw, $1.50 per ton of two thousand pounds; broom corn, $20 per ton of two thousand pounds; rice straw, and rice fiber, $10 per ton of two thousand pounds. Par. 780. Hops. Hops, 24 cents per pound; hop extract, $2.40 per pound; lupulin, $1.50 per pound. Par. 781. Spices and spice seeds. Spices and spice seeds: Cassia, cassia buds, and cassia vera, ground, 5 cents per pound; cloves, ground, 6 cents per pound; clove stems, ground, 5 cents per pound; cinnamon and cinnamon chips, ground, 5 cents per pound; ginger root, not preserved or candied, ground, 5 cents per pound; mace, ground, 8 cents per pound; Bombay, or wild mace, unground, 18 cents per pound; ground, 22 cents per pound; mustard seeds (whole), 2 cents per pound; mustard, ground or prepared in bottles or otherwise, 10 cents per pound; nutmegs, ground, 5 cents per pound; pepper, capsicum or red pepper 639or cayenne pepper, unground, 5 cents per pound; ground, 8 cents schedule 7.Agricultural products and provisions.per pound; paprika, ground or unground, 5 cents per pound; black or white pepper, ground, 5 cents per pound; pimento (allspice), ground, 3 cents per pound; sage, unground, 1 cent per pound; ground, 3 cents per pound; curry and curry powder, 5 cents per pound; mixed spices, and spices and spice seeds not specially provided for, including all herbs or herb leaves in glass or other small packages, for culinary use, 25 per centum ad valorem: *Provided*, *Provisos*.No dirt allowance.That in all the foregoing no allowance shall be made for dirt or other foreign matter: *Provided further*, That the importation of pepper Pepper shells prohibited.shells, ground or unground, is hereby prohibited. Par. 782. Teasels, not bleached, colored, dyed, painted, or chemically Teasels.treated, 25 per centum ad valorem. Par. 783. Cotton having a staple of one and one-eighth inches or Cotton, long staple.more in length, 7 cents per pound. SCHEDULE 8.— SPIRITS, WINES, AND OTHER BEVERAGESSchedule 8.Spirits, wines, and other beverages. Par. 801.
(a)Nothing in this schedule shall be construed as in No restriction on National Prohibition Act.Vol. 41, p. 307; Vol. 42, p. 222.[U. S. C., p. 853; Supp. IV. p. 418](/us/usc/p/853/418).Duties additional to internal revenue taxes.any manner limiting or restricting the provisions of Title II or III of the National Prohibition Act, as amended.
(b)The duties prescribed in Schedule 8 and imposed by Title I shall be in addition to the internal-revenue taxes imposed under existing law, or any subsequent Act. Par. 802. Brandy and other spirits manufactured or distilled Distilled spirits.from grain or other materials, cordials, liqueurs, arrack, absinthe, kirschwasser, ratafia, and bitters of all kinds containing spirits, and compounds and preparations of which distilled spirits are the component material of chief value and not specially provided for, $5 per proof gallon.Champagne, etc. Par. 803. Champagne and all other sparkling wines, $6 per gallon.Still wines. Par. 804. Still wines, including ginger wine or ginger cordial, vermuth, and rice wine or sake, and similar beverages not specially provided for, $1.25 per gallon: *Provided*, That any of the foregoing *Proviso*.Alcoholic strength classified as spirits.articles specified in this paragraph when imported containing more than 24 per centum of alcohol shall be classed as spirits and pay duty accordingly. Par. 805. Ale, porter, stout, beer, and fluid malt extract, $1 per Malt liquors.gallon; malt extract, solid or condensed, 60 per centum ad valorem. Par. 806.
(a)Cherry juice, prune juice, or prune wine, and all Fruit Juices.other fruit juices and fruit sirups, not. specially provided for, containing less than one-half of 1 per centum of alcohol, 70 cents per gallon; containing one-half of 1 per centum or more of alcohol, 70 Alcoholic content.cents per gallon and in addition thereto $5 per proof gallon on the Grape juice, etc.alcohol contained therein; grape juice, grape sirup, and other similar products of the grape, by whatever name known, containing or capable of producing less than 1 per centum of alcohol, 70 cents per gallon; containing or capable of producing more than 1 per centum of alcohol, 70 cents per gallon, and in addition thereto $5 per proof gallon on the alcohol contained therein or that can be produced therefrom.
(b)Concentrated juice of lemons, oranges, or other citrus fruits, Concentrated fruit juices.fit for beverage purposes, and sirups containing any of the foregoing, all the foregoing, whether in liquid, powdered, or solid form, 70 cents per gallon on the quantity of unconcentrated natural fruit juice contained in such concentrated juice or sirup as shown by chemical analysis. 640 Par. 807. Schedule 8.Spirits, wines, and other beverages.Berries and fruits preserved. Berries and fruits of all kinds, prepared or preserved in any manner, containing one-half of 1 per centum or more of alcohol shall pay in addition to the rates provided in this title $5 per proof gallon on the alcohol contained therein. Par. 808. Soft drinks. Ginger ale, ginger beer, lemonade, soda water, and similar beverages containing no alcohol, and beverages containing less than one-half of 1 per centum of alcohol, not specially provided for, 15 cents per gallon. Par. 809. Mineral waters. All mineral waters and all imitations of natural mineral waters, and all artificial mineral waters not specially provided for, 10 cents per gallon. Par. 810. Duty on bottles. When any article provided for in this schedule is imported in bottles or jugs, duty shall be collected upon the bottles or jugs at one-third the rate provided on the bottles or jugs if imported empty or separately. Par. 811. Determination of proof. Each and every gauge or wine gallon of measurement shall be counted as at least one proof gallon; and the standard for determining the proof of brandy and other spirits or liquors of any kind when imported shall be the same as that which is defined in Ascertainment by distillation, etc.the laws relating to internal revenue. The Secretary of the Treasury, in his discretion, may authorize the ascertainment of the proof of wines, cordials, or other liquors and fruit juices by distillation or otherwise, in cases where it is impracticable to ascertain such proof by the means prescribed by existing law or regulations. Par. 812. Minimum rates on distilled spirits. No lower rate or amount of duty shall be levied, collected, and paid on the articles enumerated in paragraph 802 of this schedule *Ante*, p. 639.Increase for greater strength.than that fixed by law for the description of first proof; but it shall be increased in proportion for any greater strength than the strength of first proof, and all imitations of brandy, spirits, or wines imported by any names whatever shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be *Proviso*.Retaliatory forfeiture.represented, and in no case less than $5 per proof gallon: *Provided*, That any brandy or other spirituous or distilled liquors imported in any sized cask, bottle, jug, or other package, of or from any country, dependency, or province under whose laws similar sized casks, bottles, jugs, or other packages of distilled spirits, wine, or other beverage put up or filled in the United States are denied entrance into such country, dependency, or province, shall be forfeited to the United States. Par. 813. No breakage, etc., allowance. There shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled Exception, if verified injury, in transit.spirits, except that when it shall appear to the collector of customs from the gauger’s return, verified by an affidavit by the importer to be filed within five days after the delivery of the merchandise, that a cask or package has been broken or otherwise injured in transit from a foreign port and as a result thereof a part of its contents, amounting to 10 per centum or more of the total value of the contents of the said cask or package in its condition as exported, has been lost, allowance therefor may be made in the liquidation of the duties. Par. 814. Internal revenue permits for imports with one-half of 1 per cent alcohol content.*Ante*, p. 429. No wines, spirits, or other liquors or articles provided for in this schedule containing one-half of 1 per centum or more of alcohol shall be imported or permitted entry except on a permit issued therefor by the Commissioner of Prohibition, and any such wines, spirits, or other liquors or articles imported or brought into the United States without a permit shall be seized and forfeited in the *Proviso*.Fruit spirits for fortifying wines.same manner as for other violations of the customs laws: *Provided*, That high-proof fruit spirits made in distilleries connected with wineries for use in the fortification of wines, may also be withdrawn and used, under the same laws and regulations applicable to the withdrawal and use of alcohol for all non-beverage purposes. 641 Par. 815. The Secretary of the Treasury is hereby authorized and Schedule 8.Uniform regulations to be made.directed to make all rules and regulations necessary for the enforcement of the provisions of this schedule. SCHEDULE 9.— COTTON MANUFACTURESSchedule 9.Cotton manufactures. Par. 901.
(a)Cotton yarn, including warps, in any form, not Yarn.Not bleached, etc.bleached, dyed, colored, combed, or plied, of numbers not exceeding number 90, 5 per centum ad valorem and, in addition thereto, for each number, three-tenths of 1 per centum ad valorem; exceeding number 90, 32 per centum ad valorem.
(b)Cotton yarn, including warps, in any form, bleached, dyed, Bleached, etc.colored, combed, or plied, of numbers not exceeding number 90,10 per centum ad valorem and, in addition thereto, for each number, three-tenths of 1 per centum ad valorem; exceeding number 90, 37 per centum ad valorem.
(c)Cotton waste, manufactured or otherwise advanced in value, Waste, sliver, and roving.cotton card laps, sliver, and roving, 5 per centum ad valorem. Par. 902. Cotton sewing thread, one-half of 1 cent per hundred Sewing thread.yards; crochet, darning, embroidery, and knitting cottons, put up for handwork, in lengths not exceeding eight hundred and forty yards, one-half of 1 cent per hundred yards: *Provided*, That none of the *Proviso*.Minimum rate.foregoing shall pay a less rate of duty than 20 nor more than 35 per centum ad valorem. In no case shall the duty be assessed on a less number of yards than is marked on the goods as imported. Par. 903.
(a)The term cotton cloth, or cloth, wherever used in this Cotton cloth.Term described.schedule, unless otherwise specially provided for, shall be held to include all woven fabrics of cotton, in the piece, whether figured, fancy, or plain, and shall not include any article, finished or unfinished, made from cotton cloth.
(b)In the ascertainment of the condition of the cloth or yarn Entire fabric to be included.upon which the duties imposed upon cotton cloth are made to depend, the entire fabric and all parts thereof shall be included.
(c)The average number of the yarn in cotton cloth herein provided Determination of yarn in cloth.for shall be obtained by taking the length of the thread or yarn to be equal to the distance covered by it in the cloth in the condition as imported, except that all clipped threads shall be measured as if continuous; in counting the threads all ply yarns shall be separated into singles and the count taken of the total singles; the weight shall be taken after any excessive sizing is removed by boiling or other suitable process.
(d)Plain gauze or leno woven cotton nets or nettings shall be classified for duty as cotton cloth. Par. 904.
(a)Cotton cloth, not bleached, printed, dyed, or colored, Not bleached, etc.containing yarns the average number of which does not exceed number 90, 10 per centum ad valorem and, in addition thereto, for each number, thirty-five one hundredths of 1 per centum ad valorem; exceeding number 90, 41½ per centum ad valorem: *Provided*, That *Proviso*.Minimum rate.none of the foregoing shall be subject to a less duty than fifty-five one hundredths of 1 cent per average number per pound.
(b)Cotton cloth, bleached, containing yarns the average number Bleached, etc.of which does not exceed number 90, 13 per centum ad valorem and, in addition thereto, for each number, thirty-five one hundredths of 1 per centum ad valorem; exceeding number 90, 44½ per centum ad valorem.
(c)Cotton doth, printed, dyed, or colored, containing yarns the Printed, dyed, or colored.average number of which does not exceed number 90, Cotton manufactures.16 per centum ad valorem and, in addition thereto, for each number, thirty-five one hundredths of 1 per centum ad valorem; exceeding number 90, 47½ per centum ad valorem. 642
(d)schedule 9.Cotton manufactures.Additional, for specified weavings. In addition to the duties hereinbefore provided in this paragraph, cotton cloth woven with eight or more harnesses, or with Jacquard, lappet, or swivel attachments, shall be subject to a duty of 10 per centum ad valorem, and cotton cloth, other than the foregoing, woven with two or more colors or kinds of filling, shall be subject to a duty of 5 per centum ad valorem.
(e)Tire fabrics. Tire fabric or fabric for use in pneumatic tires, including cord fabric, 25 per centum ad valorem. Par. 905. Cloth, with silk, rayon, etc. Cloth, in chief value of cotton, containing silk, or rayon or other synthetic textile, shall be classified for duty as cotton cloth under paragraphs 903 and 904 and shall be subject to an additional duty of 5 per centum ad valorem. Par. 906. Containing wool. Cloth, in chief value of cotton, containing wool, 60 per centum ad valorem. Par. 907. Tracing cloth, window Hollands, waterproof cloth, etc. Tracing cloth, cotton window hollands, and all oilcloths (except silk oilcloths and oilcloths for floors), 30 per centum ad valorem; filled or coated cotton cloths not specially provided for. 35 per centum ad valorem; waterproof cloth, wholly or in chief value of cotton or other vegetable fiber, whether or not in part of India rubber, 40 per centum ad valorem. Par. 908. Tapestries, Jacquard weaves, etc. Tapestries and other Jacquard-figured upholstery cloths (not including pile fabrics or bed ticking) in the piece or otherwise, wholly or in chief value of cotton or other vegetable fiber, 55 per centum ad valorem. Par. 909. Pile fabrics. Pile fabrics (including pile ribbons), cut or uncut. whether or not the pile covers the entire surface, wholly or in chief value of cotton, and all articles, finished or unfinished, made or cut from such pile fabrics, all the foregoing, if velveteens or velvets, 62½ per centum ad valorem; if corduroys, plushes, or chenilles, 50 per centum ad valorem; if terry-woven, 40 per centum ad valorem. Par. 910. Table damask. Table damask, wholly or in chief value of cotton, and all articles, finished or unfinished, made or cut from such table damask, 30 per centum ad valorem. Par. 911. Bedspread s, Jacquard figured, etc.
(a)Quilts or bedspreads, 25 per centum ad valorem; if Jacquard-figured, 40 per centum ad valorem; blankets or blanket cloth, napped or unnapped, 30 per centum ad valorem but not less than 14)4 cents per pound; if Jacquard-figured, 45 per centum ad valorem; Jacquard-figured napped cloth, 45 per centum ad valorem; towels, other than pile fabrics, 25 per centum ad valorem; if Jacquard-figured, 40 per centum ad valorem. The foregoing rates shall apply to any of the foregoing wholly or in chief value of cotton, whether in the piece or otherwise.
(b)Sheets, pillowcases, etc. Sheets and pillowcases, wholly or in chief value of cotton, 25 per centum ad valorem; polishing cloths, dust cloths, and mop cloths, wholly or in chief value of cotton, not made of pile fabrics, 25 per centum ad valorem; table and bureau covers, centerpieces, runners, scarfs, napkins, and doilies, made of plain-woven cotton cloth, and not specially provided for, 30 per centum ad valorem. Par. 912. Fabrics with fast edges. Fabrics, with fast edges, not exceeding twelve inches in width, and articles made therefrom; tubings, garters, suspenders, braces, cords, tassels, and cords and tassels; all the foregoing, wholly or in chief value of cotton or of cotton and india rubber, and not Cotton or other vegetable fabric.specially provided for, 35 per centum ad valorem; spindle banding, and lamp and stove wicking, wholly or in chief value of cotton or other vegetable fiber, 30 per centum ad valorem; candle wicking, wholly or in chief value of cotton or other vegetable fiber, 10 cents per pound and 12½ per centum ad valorem; boot, shoe, or corset lacings, wholly or in chief value of cotton or other vegetable fiber, Loom harness, etc.30 per centum ad valorem; loom harness, healds, and collets, wholly 643or in chief value of cotton or other vegetable fiber, 35 per centum ad schedule 9.Cotton manufactures.valorem; labels, for garments or other articles, wholly or in chief value of cotton or other vegetable fiber, 50 per centum ad valorem. Par. 913.
(a)Belts and belting, for machinery, wholly or in chief Machinery belts and belting.value of cotton or other vegetable fiber, or of cotton or other vegetable fiber and india rubber, 30 per centum ad valorem.
(b)Rope used as belting for textile machinery, wholly or in chief value of cotton, 40 per centum ad valorem. Par. 914. Knit fabric, in the piece, wholly or in chief value of Knit fabrics.In the piece.cotton or other vegetable fiber, made on a warp-knitting machine, 45 per centum ad valorem; made on other than a warp-knitting machine, 35 per centum ad valorem. Par. 915. Gloves and mittens, finished or unfinished, wholly or in Gloves and mittens, net fabric.chief value of cotton or other vegetable fiber: Made of fabric knit on a warp-knitting machine, 60 per centum ad valorem; made of fabric knit on other than a warp-knitting machine, 50 per centum ad valorem; made of woven fabric, 25 per centum ad valorem.Woven. Par. 916.
(a)Hose and half-hose, selvedged, fashioned, seamless, Hose and half-hose.or mock-seamed, finished or unfinished, wholly or in chief value of cotton or other vegetable fiber, made wholly or in part on knitting machines, or knit by hand, 50 per centum ad valorem.
(b)Hose and half-hose, finished or unfinished, made or cut from Made from knitted fabric.knitted fabric wholly or in chief value of cotton or other vegetable fiber, and not specially provided for, 30 per centum ad valorem. Par. 917. Underwear, outerwear, and articles of all kinds, knit or Knitted underwear, etc.crocheted, finished or unfinished, wholly or in chief value of cotton or other vegetable fiber, and not specially provided for, 45 per centum ad valorem. Par. 918. Handkerchiefs and woven mufflers, wholly or in chief Handkerchiefs and mufflers, cotton.value of cotton, finished or unfinished, not hemmed, shall be subject to duty as cloth; hemmed or hemstitched, 10 per centum ad valorem, in addition. Par. 919. Clothing and articles of wearing apparel of every Clothing and wearing apparel, cotton.description, manufactured wholly or in part, wholly or in chief value of cotton, and not specially provided for, 37½ per centum ad valorem. Shirt collars and cuffs, of cotton, not specially provided Collars and cuffs.for, 30 cents per dozen pieces and 10 per centum ad valorem. Shirts of cotton, not knit or crocheted, 45 per centum ad valorem. Par. 920. Lace window curtains, nets, nettings, pillow shams, and Nottingham lacs articles, cotton and other vegetable fabrics.bed sets, and all other fabrics and articles, by whatever name known, plain or Jacquard-figured, finished or unfinished, wholly or partly manufactured, for any use whatsoever, made on the Nottingham lacecurtain machine, wholly or in chief value of cotton or other vegetable fiber, 60 per centum ad valorem. Par. 921. Rag rugs, wholly or in chief value of cotton, of the type Rag rugs.commonly known as “hit-and-miss”, 75 per centum ad valorem: chenille rugs, wholly or in chief value of cotton, 40 per centum ad valorem; all other floor coverings, including carpets, carpeting, mats, and rugs, wholly or in chief value of cotton, 35 per centum ad valorem. Par. 922. Rags, including wiping rags, wholly or in chief value of Rags.cotton, except rags chiefly used in paper-making, 3 cents per pound. Par. 923. All manufactures, wholly or in chief value of cotton, not Manufactures not specially provided for.specially provided for, 40 per centum ad valorem. Par. 924. All the articles enumerated or described in this schedule Additional duty for longer staple length.(except in paragraph 922) shall be subject to an additional duty of 10 cents per pound on the cotton contained therein having a staple of one and one-eighth inches or more in length. 644 SCHEDULE 10.— schedule 10.Flax, hemp, jute, and manufactures of.FLAX, HEMP, JUTE, AND MANUFACTURES OF Par. 1001. Flax and hemp. Flax straw, $3 per ton; flax, not hackled, 1½ cents per pound; flax, hackled, including “dressed line”, 3 cents per pound; flax tow, flax noils, and crin vegetal, twisted or not twisted, 1 cent per pound; hemp and hemp tow, 2 cents per pound; hackled hemp, 3½ cents per pound. Par. 1002. Silver and roving. Sliver and roving, of flax, hemp, ramie, or other vegetable fiber, not specially provided for, 20 per centum ad valorem. Par. 1003. Jute yarns, sliver and roving, etc. Jute yarns or roving, single, coarser in size than twenty-pound, 2½ cents per pound; twenty-pound up to but not including ten-pound, 4 cents per pound; ten-pound up to but not including five-pound, 5½ cents per pound; five-pound and finer, 7 cents per pound, but not more than 40 per centum ad valorem; jute sliver, 1½ cents per pound; twist, twine, and cordage, composed of two or more jute yarns or rovings twisted together, the size of the single yarn or roving of which is coarser than twenty-pound, 3½ cents per pound; twenty-pound up to but not including ten-pound, 5 cents per pound; ten-pound up to but not including five-pound, 6½ cents per pound; five-pound and finer, 9 cents per pound; and in addition thereto, on any of the foregoing twist, twine, and cordage, when bleached, dyed, or otherwise treated, 2 cents per pound. Par. 1004. Single yarns.Flax, hemp, or ramie.
(a)Single yarns, of flax, hemp, or ramie, or a mixture of any of them, not finer than sixty lea, 35 per centum ad valorem; finer than sixty lea, 25 per centum ad valorem.
(b)Threads, twines, and cords. Threads, twines, and cords, composed of two or more yarns of flax, hemp, or ramie, or a mixture of any of them, twisted together, 40 per centum ad valorem.
(c)Twines excepted. There shall not be classified under this paragraph any twines or cords composed of three or more strands, each strand composed of two or more yarns, if such twines or cords are wholly or in chief value of flax or ramie and three-sixteenths of one inch or more in diameter, or wholly or in chief value of hemp and one-eighth of one inch or more in diameter. Par. 1005. Cordage.
(a)Cordage, including cables, tarred or untarred, composed of three or more strands, each strand composed of two or more yarns:
(1)Manila, sisal, etc. Wholly or in chief value of manila (abaca), sisal, henequen, or other hard fiber, 2 cents per pound; and in addition thereto, on any of the foregoing smaller than three-fourths of one inch in diameter, 15 per centum ad valorem;
(2)Sunn, etc. wholly or in chief value of sunn, or other bast fiber, but not including cordage made of jute, 2 cents per pound;
(3)Hemp. wholly or in chief value of hemp, 3¾ cents per pound.
(b)Cords and twines. Cords and twines (whether or not composed of three or more strands, each strand composed of two or more yarns), tarred or untarred, single or plied, wholly or in chief value of manila (abaca), sisal, henequen, or other hard fiber, 40 per centum ad valorem. Par. 1006. Fishing nets, etc. Gill nettings, nets, webs, and seines, and other nets for fishing, wholly or in chief value of flax, hemp, or ramie, and not specially provided for, 45 per centum ad valorem. Par. 1007. Hose for liquids. Hose, suitable for conducting liquids or gases, wholly or in chief value of vegetable fiber, 19½ cents per pound and 15 per centum ad valorem. Par. 1008. Woven fabrics.Jute. Woven fabrics, wholly of jute, not specially provided for, not bleached, printed, stenciled, painted, dyed, colored, or rendered noninflammable, 1 cent per pound; bleached, printed, stenciled, painted, dyed, colored, or rendered noninflammable, 1 cent per pound and 10 per centum ad valorem. 645 Par. 1009.
(a)Woven fabrics, not including articles finished or schedule 10.Flax, hemp, Jute, and manufactures of.Flax, hemp, or ramie.unfinished, of flax, hemp, or ramie, or of which these substances or any of them is the component material of chief value (except such as are commonly used as paddings or interlinings in clothing), exceeding thirty and not exceeding one hundred threads to the square inch, counting the warp and filling, weighing not less than four and not more than twelve ounces per square yard, and exceeding twelve inches but not exceeding thirty-six inches in width, 55 per centum ad valorem.
(b)Woven fabrics, such as are commonly used for paddings Paddings and interlinings.or interlinings in clothing, wholly or in chief value of flax, or hemp, or of which these substances or either of them is the component material of chief value, exceeding thirty and not exceeding one hundred and twenty threads to the square inch, counting the warp and filling, and weighing not less than four and one-half and not more than twelve ounces per square yard, 55 per centum ad valorem; wholly or in chief value of jute, exceeding thirty threads to the Jute.square inch, counting the warp and filling, and weighing not less than four and one-half ounces and not more than twelve ounces per square yard, 50 per centum ad valorem.
(c)Woven fabrics, in the piece or otherwise, wholly or in chief Artists’ canvas.value of vegetable fiber, except cotton, filled, coated, or otherwise prepared for use as artists’ canvas, 45 per centum ad valorem. Par. 1010. Woven fabrics, not including articles finished or unfinished, Not specially pro vided for, except cotton.of flax, hemp, ramie, or other vegetable fiber, except cotton, or of which these substances or any of them is the component material of chief value, not specially provided for, 40 per centum ad valorem. Par. 1011. Plain-woven fabrics, not including articles finished or Plain troven fabrics.Flax, etc.unfinished, wholly or in chief value of flax, hemp, ramie, or other vegetable fiber, except cotton, weighing less than four ounces per square yard, 35 per centum ad valorem. Par. 1012. Pile fabrics, whether or not the pile covers the entire Pile fabrics.surface, wholly or in chief value of vegetable fiber, except cotton, and all articles, finished or unfinished, made or cut from such pile fabrics: If the pile is wholly cut or wholly uncut, 45 per centum ad valorem; if the pile is partly cut, 50 per centum ad valorem. Par. 1013. Table damask, wholly or in chief value of vegetable Table damask.Cotton excepted.fiber, except cotton, and all articles, finished or unfinished, made or cut from such damask, 45 per centum ad valorem. Par. 1014. Towels and napkins, finished or unfinished, wholly or Towels, napkins, sheets, etc.Flax, hemp, or ramie.in chief value of flax, hemp, or ramie, or of which these substances or any of them is the component material of chief value, not exceeding one hundred and twenty threads to the square inch, counting the warp and filling, 55 per centum ad valorem; exceeding one hundred and twenty threads to the square inch, counting the warp and filling, 40 per centum ad valorem; sheets and pillowcases, wholly or in chief value of flax, hemp, or ramie, or of which these substances or any of them is the component material of chief value, 40 per centum ad valorem. Par. 1015. Fabrics, with fast edges, not exceeding twelve inches Fabrics with fast edges.Vegetable fiber, not cotton.in width, and articles made therefrom; tubings, garters, suspenders, braces, cords, tassels and cords and tassels; all the foregoing, wholly or in chief value or vegetable fiber, except cotton, or of vegetable fiber, except cotton, and india rubber, 35 per centum ad valorem; tapes, wholly or in part of flax, woven with or without metal threads, on reels, spools, or otherwise, and desigped expressly for use in the manufacture of measuring tapes, 30 per centum ad valorem. Par. 1016. Handkerchiefs, wholly or in chief value of vegetable Handkerchiefs.fiber, except cotton, finished or unfinished, not hemmed, 35 per centum ad valorem; hemmed or hemstitched, or unfinished having646schedule 10.Flax, hemp, Jute, and manufactures of.*Proviso*.Additional, if hand rolled.Clothing, and wearing apparel.Vegetable fiber, not cotton.drawn threads, 50 per centum ad valorem: *Provided*, That any of the foregoing made with hand rolled or hand made hems shall be subject to an additional duty of 1 cent each. Par. 1017. Clothing, and articles of wearing apparel of every description, wholly or in chief value of vegetable fiber, except cotton, and whether manufactured wholly or in part, not specially provided for, 35 per centum ad valorem; shirt collars and cuffs, wholly or in part of flax, 40 cents per dozen and 10 per centum ad valorem. Par. 1018. Jute bags. Bags or sacks made from plain-woven fabrics of single jute yarns or from twilled or other fabrics wholly of jute, not bleached, printed, stenciled, painted, dyed, colored, or rendered non-inflammable, 1 cent per pound and 10 per centum ad valorem; bleached, printed, stenciled, painted, dyed, colored, or rendered non-inflammable, 1 cent per pound and 15 per centum ad valorem. Par. 1019. Bagging for cotton, etc. Bagging for cotton, gunny cloth, and similar fabrics, suitable for covering cotton, composed of single yarns made of jute, jute butts, or other vegetable fiber, not bleached, dyed, colored, stained, painted, or printed, not exceeding sixteen threads to the square inch, counting the warp and filling, and weighing not less than fifteen ounces nor more than thirty-two ounces per square yard, six-tenths of 1 cent per square yard; weighing more than thirty-two ounces per square yard, three-tenths of 1 cent per pound. Par. 1020. Linoleum. Inlaid linoleum, 42 per centum ad valorem; all other linoleum, including corticine and cork carpet, 35 per centum ad valorem; floor oilcloth, 20 per centum ad valorem; mats or rugs made of linoleum or floor oilcloth shall be subject to the same rates of duty as herein provided for linoleum and floor oilcloth. Par. 1021. Straw matting, carpeting of flax, hemp, or jute. Common China, Japan, and India straw matting, and floor coverings made therefrom, 3 cents per square yard; carpets, carpeting, mats, matting, and rugs, wholly or in chief value of flax, hemp, or jute, or a mixture thereof, 35 per centum ad valorem; all other floor coverings not specially provided for, 40 per centum ad valorem. Par. 1022. Cocoa fiber or rattan matting. Matting and articles made therefrom, wholly or in chief value of cocoa fiber or rattan, 10 cents per square yard; pile mats and floor coverings, wholly or in chief value of cocoa fiber or rattan, 8 cents per square foot. Par. 1023. Manufactures not specified. All manufactures, wholly or in chief value of vegetable fiber, except cotton, not specially provided for, 40 per centum ad valorem. SCHEDULE 11.— schedule 11.Wool and manufactures of.WOOL AND MANUFACTURES OF Par. 1101. Carpet wools.
(a)Wools: Donskoi, Smyrna, Cordova, Valparaiso, Ecuadorean, Syrian, Aleppo, Georgian, Turkestan, Arabian, Bagdad, Persian, Sistan, East Indian, Thibetan, Chinese, Manchurian, Mongolian, Egyptian, Sudan, Cyprus, Sardinian, Pyrenean, Oporto, Iceland, Scotch Blackface, Black Spanish, Kerry, Haslock, and Welsh Mountain; similar wools without merino or English blood; all other wools of whatever blood or origin not finer than 40s; and hair of the camel; all the foregoing, in the grease or washed, 24 cents per pound of clean content; scoured, 27 cents per pound of clean content; on the skin, 22 cents per pound of clean content; sorted, or matchings, if not scoured, 25 cents per pound of clean content: *Provisos.*Tolerance.*Provided*, That a tolerance of not more than 10 per centum of wools not finer than 44s may be allowed in each bale or package of wools Imports under bond, if made into carpets, etc., in three years, to have duty refunded.imported as not finer than 40s: *Provided further*, That all the foregoing may be imported under bond in an amount to be fixed by the Secretary of the Treasury and under such regulations as he shall prescribe: and if within three years from the date of importation or withdrawal from bonded warehouse satisfactory proof is furnished 647that the wools or hair have been used in the manufacture of yarns schedule 11.Wool and manufac tures of.which have been used in the manufacture of press cloth, camel’s hair belting, rugs, carpets, or any other floor covering, or in the manufacture of knit or felt boots or heavy fulled lumbermen’s socks, the duties shall be remitted or refunded: *And provided further*, Additional duty if used for other than carpets, etc.That if any such wools or hair imported under bond as above prescribed are used in the manufacture of articles other than press cloth. camel’s hair belting, rugs, carpets, or any other floor coverings, or knit or felt boots or heavy fulled lumbermen’s socks, there shall be levied, collected, and paid on any such wools or hair so used in violation of the bond, in addition to the regular duties provided by this paragraph, 50 cents per pound, which shall not be remitted or refunded on exportation of the articles or for any other reason.
(b)For the purposes of this schedule:Definitions.
(1)Wools and hair in the grease shall be considered such as Wools in the grease.are in their natural condition as shorn from the animal, and not cleansed otherwise than by shaking, willowing, or burr-picking;
(2)washed wools and hair shall be considered such as Washed.have been washed, with water only, on the animal’s back or on the skin, and all wool and hair, not scoured, with a higher clean yield than 77 per centum shall be considered as washed;
(3)scoured wools and hair shall be considered such as have Scoured.been otherwise cleansed (not including shaking, willowing, burr-picking, or carbonizing);
(4)sorted wools or hair, or matchings, shall be wools and Sorted.hair (other than skirtings) wherein the identity of individual fleeces has been destroyed, except that skirted fleeces shall not be considered sorted wools or hair, or matchings, unless the backs have been removed; and
(5)the Official Standards of the United States for grades of Official Standards to determine grades.wool as established by the Secretary of Agriculture on June 18, 1926, pursuant to law, shall be the standards for determining the grade of wools. Par. 1102.
(a)Wools, not specially provided for, not finer than Other wools.44s, in the grease or washed, 29 cents per pound of clean content; scoured, 32 cents per pound of clean content; on the skin, 27 cents per pound of clean content; sorted, or matchings, if not scoured. 30 cents per pound of clean content: *Provided*, That a tolerance of *Proviso*.Tolerance.not more than 10 per centum of wools not finer than 46s may be allowed in each bale or package of wools imported as not finer than 44s.
(b)Wools, not specially provided for, and hair of the Angora Angora goat, alpaca, etc.goat, Cashmere goat, alpaca, and other like animals, in the grease or washed, 34 cents per pound of clean content; scoured, 37 cents per pound of clean content; on the skin, 32 cents per pound of clean content; sorted, or matchings, if not scoured, 35 cents per pound of clean content. Par. 1103. If any bale or package contains wools, hairs, wool Highest duty applicable to packages of different wools.wastes, or wool waste material, subject to different rates of duty, the highest rate applicable to any part shall apply to the entire contents of such bale or package, except as provided in paragraphs 1101 and 1102. Par. 1104. The Secretary of the Treasury is hereby authorized Regulations to be prescribed.and directed to prescribe methods and regulations for carrying out the provisions of this schedule relating to the duties on wool and hair. The Secretary of the Treasury is further authorized and Use of official standards.directed to procure from the Secretary of Agriculture, and deposit in such customhouses and other places in the United States or elsewhere as he may designate, sets of the Official Standards of the 648schedule 11.Wool and manufactures of.Samples of imported wools to be displayed in customhouses.United States for grades of wool. He is further authorized to display, in the customhouses of the United States, or elsewhere, numbered, but not otherwise identifiable, samples of imported wool and hair, to which are attached data as to clean content and other pertinent facts, for the information of the trade and of customs officers. Par. 1105. Waste, noils, etc.
(a)Top waste, slubbing waste, roving waste, and ring waste, 37 cents per pound; garnetted waste, 26 cents per pound; noils, carbonized, 30 cents per pound; noils, not carbonized, 23 cents per pound; thread or yarn waste, 25 cents per pound; card or burr waste, carbonized, 23 cents per pound; not carbonized, 16 cents per pound; all other wool wastes not specially provided for, 24 cents per pound; shoddy, and wool extract, 24 cents per pound; mungo, 10 cents per pound; wool rags, 18 cents per pound; flocks, 8 cents per pound.
(b)Waste, of Angora goat hair, etc. Wastes of the hair of the Angora goat, Cashmere goat, alpaca, and other like animals, shall be dutiable at the rates provided for similar types of wool wastes. Par. 1106. Washed, not farther advanced than roving. Wool, and hair of the kinds provided for in this schedule, if carbonized, or advanced in any manner or by any process of manufacture beyond the washed or scoured condition, including tops, but not further advanced than roving, 37 cents per pound and 20 per centum ad valorem. Par. 1107. Yarn. Yarn, wholly or in chief value of wool, valued at not more than $1 per pound, 40 cents per pound and 35 per centum ad valorem; valued at more than $1 but not more than $1.50 per pound, 40 cents per pound and 45 per centum ad valorem; valued at more than $1.50 per pound, 40 cents per pound and 50 per centum ad valorem. Par. 1108. Woven fabrics.Low weight. Woven fabrics, weighing not more than four ounces per square yard, wholly or in chief value of wool, valued at not more than $1.25 per pound, 50 cents per pound and 50 per centum ad valorem; valued at more than $1.25 but not more than $2 per pound, 50 cents per pound and 55 per centum ad valorem; valued at more than $2 per pound, 50 cents per pound and 60 per centum ad *Proviso*.Warp of cotton, etc.valorem: *Provided*, That if the warp of any of the foregoing is wholly of cotton, or other vegetable fiber, the duty on the fabric, valued at not more than $1 per pound, shall be 40 cents per pound and 50 per centum ad valorem; valued at more than $1 but not more than $1.50 per pound, 40 cents per pound and 55 per centum ad valorem; valued at more than $1.50 per pound, 40 cents per pound and 60 per centum ad valorem. Par. 1109. Heavier weight fabrics.
(a)Woven fabrics, weighing more than four ounces per square yard, wholly or in chief value of wool, valued at not more than $1.25 per pound, 50 cents per pound and 50 per centum ad valorem; valued at more than $1.25 but not more than $2 per pound, 50 cents per pound and 55 per centum ad valorem; valued at more than $2 per pound, 50 cents per pound and 60 per centum ad valorem.
(b)Felts, machine clothing, etc. Felts, belts, blankets, jackets, or other articles of machine clothing, for paper-making, printing, or other machines, when woven, wholly or in chief value of wool, as units or in the piece, finished or unfinished, shall be dutiable at the rates provided in subparagraph (a). Par. 1110. Pile fabrics. Pile fabrics, whether or not the pile covers the entire surface, wholly or in chief value of wool, and all articles, finished or unfinished, made or cut from such pile fabrics: If the pile is wholly cut or wholly uncut, 44 cents per pound and 50 per centum ad valorem; if the pile is partly cut, 44 cents per pound and 55 per centum ad valorem. 649 Par. 1111. Blankets, and similar articles (including carriage and schedule 11.Wool and manufactures of.Blankets, etc.automobile robes and steamer rugs), made of blanketing, as units or in the piece, finished or unfinished, wholly or in chief value of wool, not exceeding three yards in length, valued at not more than $1 per pound, 30 cents per pound and 36 per centum ad valorem; valued at more than $1 but not more than $1.50 per pound, 33 cents per pound and 37½ per centum ad valorem; valued at more than $1.50 per pound, 40 cents per pound and 40 per centum ad valorem: *Provided*, *Proviso*.Larger size.That on all the foregoing, exceeding three yards in length, the same duty shall be paid as on woven fabrics of wool weighing more than four ounces per square yard. Par. 1112. Felts, not woven, wholly or in chief value of wool, Felts, not woven.valued at not more than $1.50 per pound, 30 cents per pound and 35 per centum ad valorem; valued at more than $1.50 per pound, 40 cents per pound and 40 per centum ad valorem. Par. 1113. Fabrics, with fast edges, not exceeding twelve inches Fabrics with fast edges.in width, and articles made therefrom; tubings, garters, suspenders, braces, cords, and cords and tassels; all the foregoing, wholly or in chief value of wool, 50 cents per pound and 50 per centum ad valorem. Par. 1114. Knit fabric.In the piece.
(a)Knit fabric, in the piece, wholly or in chief value of wool, valued at not more than $1 per pound, 33 cents per pound and 40 per centum ad valorem; valued at more than $1 per pound, 50 cents per pound and 50 per centum ad valorem.
(b)Hose, half-hose, gloves, and mittens, finished or unfinished, Hose, half hose, gloves, and mittens.wholly or in chief value of wool, valued at not more than $1.75 per dozen pairs, 40 cents per pound and 35 per centum ad valorem; valued at more than $1.75 per dozen pairs, 50 cents per pound and 50 per centum ad valorem.
(c)Knit underwear, finished or unfinished, wholly or in chief Underwear.value of wool, valued at not more than $1.75 per pound, 40 cents per pound and 30 per centum ad valorem; valued at more than $1.75 per pound, 50 cents per pound and 50 per centum ad valorem.
(d)Outerwear and articles of all kinds, knit or crocheted, finished Outerwear.or unfinished, wholly or in chief value of wool, and not specially provided for, valued at not more than $2 per pound, 44 cents per pound and 45 per centum ad valorem; valued at more than $2 per pound, 50 cents per pound and 50 per centum ad valorem. Par. 1115. Clothing, not knit.
(a)Clothing and articles of wearing apparel of every description, not knit or crocheted, manufactured wholly or in part, wholly or in chief value of wool, valued at not more than $4 per pound, 33 cents per pound and 45 per centum ad valorem; valued at more than $4 per pound, 50 cents per pound and 50 per centum ad valorem.
(b)Bodies, hoods, forms, and shapes, for hats, bonnets, caps, Forms for hats, etc.berets, and similar articles, manufactured wholly or in part of wool felt, 40 cents per pound and 75 per centum ad valorem; and, in addition thereto, on all the foregoing, if pulled, stamped, blocked, or trimmed (including finished hats, bonnets, caps, berets, and similar articles), 25 cents per article. Par. 1116. Carpets and rugs.Oriental, etc., hand made.
(a)Oriental, Axminster, Savonnerie, Aubusson, and other carpets, rugs, and mats, not made on a power-driven loom, plain or figured, whether woven as separate carpets, rugs, or mats, or in rolls of any width, 50 cents per square foot, but not less than 45 per centum ad valorem.
(b)Carpets, rugs, and mats, of oriental weave or weaves, made Power made.on a power-driven loom; chenille Axminster carpets, rugs, and mats; all the foregoing, plain or figured, whether woven as separate carpets, rugs, or mats, or in rolls of any width, 60 per centum ad valorem. 650 Par. 1117. schedule 11.Wool and manufactures of.Carpets and rugs.Axminster, Wilton, Brussels, etc.
(a)Axminster carpets, rugs, and mats, not specially provided for; Wilton carpets, rugs, and mats; Brussels carpets, rugs, and mats; velvet or tapestry carpets, rugs, and mats; and carpets, rugs, and mats, of like character or description; all the foregoing, valued at not more than 40 cents per square foot, 40 per centum ad valorem; valued at more than 40 cents per square foot, 60 per centum ad valorem.
(b)Ingrain, art squares, etc. Ingrain carpets, mats, and rugs or art squares, of whatever material composed, and carpets, rugs, and mats, of like character or description, not specially provided for, 25 per centum ad valorem.
(c)Druggets, etc. All other floor coverings, including mats and druggets, wholly or in chief value of wool, not specially provided for, valued at not more than 40 cents per square foot, 30 per centum ad valorem; valued at more than 40 cents per square foot, 60 per centum ad valorem.
(d)Parts dutiable. Parts of any of the foregoing shall be dutiable at the rate provided for the completed article. Par. 1118. Screens, hassocks, etc. Screens, hassocks, and all other articles, composed wholly or in part of carpets, rugs, or mats, and not specially provided for, 30 per centum ad valorem. Par. 1119. Tapestries, Tapestries and upholstery goods (not including pile fabrics), in the piece or otherwise, wholly or in chief value of wool, shall be subject to the applicable rates of duty imposed upon woven fabrics of wool in paragraph 1108 or 1109. Par. 1120. Not specially provided for. All manufactures, wholly or in chief value of wool, not specially provided for, 50 per centum ad valorem. Par. 1121. Definition of “wool.” Whenever in this title the word “wool” is used in connection with a manufactured article of which it is a component material, it shall be held to include wool or hair of the sheep, camel, Angora goat, Cashmere goat, alpaca, or other like animals, whether manufactured by the woolen, worsted, felt, or any other process. Par. 1122. Fabrics with percentage of wool. Fabrics (except printing-machine cylinder lapping in chief value of flax), in the piece or otherwise, containing 17 per centum or more in weight of wool, but not in chief value thereof, and whether or not more specifically provided for, shall be dutiable as follows: Computation duty.That proportion of the amount of the duty on the fabric, computed under this schedule, which the amount of wool bears to the entire weight, plus that proportion of the amount of the duty on the fabric, computed as if this paragraph had not been enacted, which the weight of the component materials other than wool bears to the entire weight. SCHEDULE 12.— schedule 12.Silk manufactures.SILK MANUFACTURES Par. 1201. Partly manu factured. Silk partially manufactured, including total or partial degumming other than in the reeling process, from raw silk, waste silk, or cocoons, and silk noils exceeding two inches in length; all the foregoing, if not twisted or spun, 35 per centum ad valorem. Par. 1202. Spun yarn. Spun silk or schappe silk yarn, or yarn of silk and rayon or other synthetic textile, and roving, not bleached, dyed, colored, or plied, 40 per centum ad valorem; bleached, dyed, colored, or plied, 50 per centum ad valorem. Par. 1203. Thrown, singles, etc. Thrown silk not more advanced than singles, tram, or organzine, 20 per centum ad valorem. Par. 1204. Sowing silk, threads, etc. Sewing silk, twist, floss, and silk threads or yarns of any description, made from raw silk, not specially provided for, 40 per centum ad valorem. Par. 1205. Woven fabrics in the piece. Woven fabrics in the piece, wholly or in chief value of silk, not specially provided for, 55 per centum ad valorem; woven fabrics in the piece, not exceeding thirty inches in width, whether 651woven with fast or split edges, wholly or in chief value of silk, including schedule 12.Silk manufactures.umbrella silk or Gloria cloth, 60 per centum ad valorem; any of the foregoing, if Jacquard-figured, 65 per centum ad valorem. Par. 1206. Pile fabrics (including pile ribbons), whether or not Pile fabrics.the pile covers the entire surface, wholly or in chief value of silk, and all articles, finished or unfinished, made or cut from such pile fabrics:
(1)If the pile is wholly cut or wholly uncut, if velvets (other Wholly cut or uncut.than ribbons), 65 per centum ad valorem; if other than velvets, 60 per centum ad valorem;
(2)if the pile is partly cut, if velvets (other than ribbons), 70 Partly cut.per centum ad valorem; if other than velvets, 65 per centum ad valorem;
(3)velvet ribbons, 60 per centum ad valorem.Ribbons. Par. 1207. Fabrics, with fast edges, not exceeding twelve inches Fabrics, with fast edges,in width, and articles made therefrom; tubings, garters, suspenders, braces, cords, tassels, and cords and tassels; all the foregoing wholly or in chief value of silk or of silk and india rubber, and not specially provided for, 55 per centum ad valorem; if Jacquard-figured, 65 per centum ad valorem. Par. 1208. Knit fabric, in the piece, wholly or in chief value of Knit fabric, gloves, etc.silk, 55 per centum ad valorem; gloves, mittens, hose, half-hose, underwear, outerwear, and articles of all kinds, knit or crocheted, finished or unfinished, wholly or in chief value of silk, 60 per centum ad valorem. Par. 1209. Handkerchiefs and woven mufflers, wholly or in chief Handkerchiefs.value of silk, finished or unfinished, not hemmed, 55 per centum ad valorem; hemmed or hemstitched, 60 per centum ad valorem. Par. 1210. Clothing and articles of wearing apparel of every clothing.description, manufactured wholly or in part, wholly or in chief value of silk, and not specially provided for, 65 per centum ad valorem. Par. 1211. All manufactures, wholly or in chief value of silk, Manufactures not specially provided for.not specially provided for, 65 per centum ad valorem. SCHEDULE 13.— MANUFACTURES OF RAYON OR OTHER SYNTHETIC TEXTILEschedule 13.Manufactures of rayon or other synthetic textiles. Par. 1301. Filaments of rayon or other synthetic textile, Filaments, yarns, etc.sinario or grouped, and yarns of rayon or other synthetic textile, singles, all the foregoing not specially provided for, weighing one hundred and fifty deniers or more per length of four hundred and fifty meters, 45 per centum ad valorem; weighing loss than one hundred and fifty deniers per length of four hundred and fifty meters, 50 per centum ad valorem; and, in addition, yarns of rayon or other synthetic textile, plied, shall be subject to an additional duty of 5 per centum ad valorem: *Provided*, That none of the foregoing filaments shall *Proviso*.Minimum duty.be subject to a less duty than 40 cents per pound, and none of the foregoing yarns shall be subject to a less duty than 45 cents per pound. Any of the foregoing yarns if having more than twenty turns twist per inch shall be subject to an additional cumulative duty of 45 cents per pound. Par. 1302. Waste of rayon or other synthetic textile, except waste Waste, noils, sliver, etc.wholly or in chief value of cellulose acetate, 10 per centum ad valorem; filaments of rayon or other synthetic textile, not exceeding thirty inches in length, other than waste, whether known as cut fiber, staple fiber, or by any other name, 25 per centum ad valorem; noils of rayon or other synthetic textile, 25 per centum ad valorem; garnetted or carded rayon or other synthetic textile, 10 cents per pound and 25 per centum ad valorem; sliver, tops, and roving, of 652schedule 13.Rayon or other synthetic textile.Spun yarn.rayon or other synthetic textile, 10 cents per pound and 30 per centum ad valorem. Par. 1303. Spun yarn of rayon or other synthetic textile, 12½ cents per pound, and, in addition, if singles, 45 per centum ad valorem, if plied, 50 per centum ad valorem. Par. 1304. Sewing thread, etc. Yarn of rayon or other synthetic textile put up for handwork, and sewing thread of rayon or other synthetic textile, 55 per centum ad valorem, but not less than 45 cents per pound. Par. 1305. Bands or strips. Rayon or other synthetic textile in bands or strips not exceeding one inch in width, suitable for the manufacture of textiles, 45 per centum ad valorem, but not less than 45 cents per pound. Par. 1306. Woven fabrics. Woven fabrics in the piece, wholly or in chief value of rayon or other synthetic textile, not specially provided for, 45 cents per pound and 60 per centum ad valorem, and, in addition, if Jacquard-figured, 10 per centum ad valorem. Par. 1307. Pile fabrics. Pile fabrics (including pile ribbons), whether or not the pile covers the entire surface, wholly or in chief value of rayon or other synthetic textile, and all articles, finished or unfinished, made or cut from such pile fabrics, 45 cents per pound, and, in addition, if the pile is wholly cut or wholly uncut, 60 per centum ad valorem, if the pile is partly cut, 65 per centum ad valorem. Par. 1308. Fabrics, with fast edges. Fabrics, with fast edges, not exceeding twelve inches in width, and articles made therefrom; tubings, garters, suspenders, braces, cords, tassels, and cords and tassels; all the foregoing wholly or in chief value of rayon or other synthetic textile, or of rayon or other synthetic textile and india rubber, and not specially provided for, 45 cents per pound and 60 per centum ad valorem, and, in addition, if Jacquard-figured, 10 per centum ad valorem. Par. 1309. Knit fabrics, gloves, etc. Knit fabric, in the piece, wholly or in chief value of rayon or other synthetic textile, 45 cents per pound and 60 per centum ad valorem; gloves, mittens, hose, half-hose, underwear, outer-wear, and articles of all kinds, knit or crocheted, finished or unfinished, wholly or in chief value of rayon or other synthetic textile, 45 cents per pound and 65 per centum ad valorem. Par. 1310. Handkerchiefs and mufflers. Handkerchiefs and woven mufflers, wholly or in chief value of rayon or other synthetic textile, finished or unfinished, not hemmed, 45 cents per pound and 60 per centum ad valorem; if hemmed or hemstitched, 45 cents per pound and 65 per centum ad valorem. Par. 1311. Clothing. Clothing and articles of wearing apparel of every description, manufactured wholly or in part, wholly or in chief value of rayon or other synthetic textile, and not specially provided for, 45 cents per pound and 65 per centum ad valorem. Par. 1312. Manufactures not specially provided for. Manufactures of filaments, fibers, yarns, or threads, of rayon or other synthetic textile, and textile products made of bands or strips (not exceeding one inch in width) of rayon or other synthetic textile, all the foregoing, wholly or in chief value of rayon or other synthetic textile, not specially provided for, 45 cents per pound and 65 per centum ad valorem. Par. 1313. Meaning of “rayon” and “other synthetic textile.” Whenever used in this Act the terms “rayon” and “other synthetic textile” mean the product made by any artificial process from cellulose, a cellulose hvdrate, a compound of cellulose, or a mixture containing any of the foregoing, which product is solidified into filaments, fibers, bands, strips, or sheets, whether such products are known as rayon, staple fiber, visca, or cellophane, or as artificial, imitation, or synthetic silk, wool, horsehair, or straw, or by any other name whatsoever. 653 SCHEDULE 14.— PAPERS AND BOOKSschedule 14.Papers and books. Par. 1401. Uncoated papers commonly or commercially known Book paper.as book paper, and all uncoated printing paper, not specially provided for, not including cover paper, one-fourth of 1 cent per pound and 10 per centum ad valorem: *Provided*, That if any country, *Provisos*.Negotiations authorized with country restricting exporting of printing paper, pulp, etc., to secure removal thereof.dependency, province, or other subdivision of government shall forbid or restrict in any way the exportation of (whether by law, order, regulation, contractual relation, or otherwise, directly or indirectly), or impose any export duty, export license fee, or other export charge of any kind whatsoever (whether in the form of additional charge or license fee or otherwise) upon printing paper, or wood pulp, or wood for use in the manufacture of wood pulp, the President may enter into negotiations with such country, dependency, province, or other subdivision of government to secure the removal of such prohibition, restriction, export duty, or other export charge, and if it is not removed he may, by proclamation, declare such failure Proclamation if negotiations fail.Additional duty imposed.of negotiations, setting forth the facts. Thereupon, and until such prohibition, restriction, export duty, or other export charge is removed, there shall be imposed upon printing paper provided for in this paragraph, when imported either directly or indirectly from such country, dependency, province, or other subdivision of government, an additional duty of 10 per centum ad valorem and in addition And further amount to equal charge imposed.thereto an amount equal to the highest export duty or other export charge imposed by such country, dependency, province, or other subdivision of government, upon either an equal amount of printing paper or an amount of wood pulp or wood for use in the manufacture of wood pulp necessary to manufacture such printing paper. Par. 1402. Paper board, wallboard, and pulpboard, including Paper board, cardboard, etc.cardboard, and leather board or compress leather, not plate finished, supercalendered or friction calendered, laminated by means of an adhesive substance, coated, surface stained or dyed, lined or vat-lined, embossed, printed, decorated or ornamented in any manner, nor cut into shapes for boxes or other articles and not specially provided for, 10 per centum ad valorem: *Provided*, That for the purposes of this *Proviso*.Thickness to be deemed paper.Act any of the foregoing less than twelve one-thousandths of one inch in thickness shall be deemed to be paper; sheathing paper, roofing paper, deadening felt, sheathing felt, roofing felt or felt roofing, whether or not saturated or coated, 10 per centum ad valorem. If Countervailing duty on imports from country imposing higher rates upon articles from United States.any country, dependency, province, or other subdivision of government imposes a duty on any article specified in this paragraph, when imported from the United States, in excess of the duty herein provided, there shall be imposed upon such article, when imported either directly or indirectly from such country, dependency, province, or other subdivision of government, a duty equal to that imposed by such country, dependency, province, or other subdivision of government on such article imported from the United States. Par. 1403. Filter masse or filter stock, composed wholly or in part Filter masse, fiber ware, etc.of wood pulp, wood flour, cotton or other vegetable fiber, 20 per centum ad valorem; indurated fiber ware, masks composed of paper, pulp or papiermache, and manufactures of papiermache, not specially provided for, 25 per centum ad valorem; manufactures of pulp, not specially provided for, 30 per centum ad valorem. Par. 1404. Papers commonly or commercially known as tissue Papers.Tissue, copying, etc.paper, stereotype paper, and copying paper, india and bible paper, condenser paper, carbon paper, coated or uncoated, bibulous paper, pottery paper, tissue paper for waxing, and all paper similar to any of the foregoing, not specially provided for, colored or uncolored, white or printed, weighing not over six pounds to the ream, and whether in sheets or any other form, 6 cents per pound and 20 per 654schedule 14.Paper and books.centum ad valorem; weighing over six pounds and less than ten pounds to the ream, 5 cents per pound and 15 per centum ad valorem; india and bible. paper weighing ten pounds or more and less than twenty and one-half pounds to the ream, 4 cents per pound and 15 per centum ad valorem; crepe paper, commonly or commercially so known, including paper crêped or partly creped in any manner, and paper wadding, and pulp wadding, and manufactures of such *Provisos*.Minimum.wadding, 6 cents per pound and 15 per centum ad valorem: *Provided*, That no article composed wholly or in chief value of one or more of the papers specified in this paragraph shall be subject to a less rate of duty than that imposed upon the component paper Meaning of “ream.”of chief value of which such article is made: *Provided further*, That the term “ream” as used in this paragraph means two hundred and eighty-eight thousand square inches. Par. 1405. Coated surface, etc. Papers with coated surface or surfaces, not specially provided for, 5 cents per pound and 15 per centum ad valorem; papers with coated surface or surfaces, embossed or printed otherwise than lithographically, and papers wholly or partly covered with metal or its solutions (except as herein provided), or with gelatin, linseed oil cement, or flock, 5 cents per pound and 15 per centum ad valorem; uncoated papers, including wrapping paper, with the surface or surfaces wholly or partly decorated or covered with a design, fancy effect, pattern, or character, except designs, fancy effects, patterns, or characters produced on a paper machine without attachments, or produced by lithographic process, 4½ cents per pound and 10 per centum ad valorem, and in addition thereto, if embossed, or printed otherwise than lithographically, or wholly or partly covered with metal or its solutions, or with gelatin or flock, 10 per centum ad valorem: *Provided*, That paper wholly or partly covered with metal or its solutions, and weighing less than fifteen pounds per ream of four hundred and eighty sheets, on the basis of twenty by twenty-five inches, shall be subject to a duty of 5 cents per pound and 18 per centum ad valorem; gummed papers, not specially Cloth-lined. etc.provided for, 5 cents per pound; simplex decalcomania paper not printed, 5 cents per pound and 10 per centum ad valorem; cloth-lined or reinforced paper, 5 cents per pound and 17 per centum ad Wax coated. Imitation parchment, etc.valorem; papers with paraffin or wax-coated surface or surfaces, vegetable parchment paper, grease-proof and imitation parchment papers which have been supercalendered and rendered transparent or partially so, by whatever name known, all other grease-proof and imitation parchment paper, not specially provided for, by whatever name known, 3 cents per pound and 15 per centum ad valorem; bags, printed matter other than lithographic, and all other articles, composed wholly or in chief value of any of the foregoing papers, Bags, boxes, etc.not specially provided for, and all boxes of paper or papiermâché or wood covered or lined with any of the foregoing papers or lithographed paper, or covered or lined with cotton or other vegetable fiber, 5 cents per pound and 20 per centum ad valorem; plain basic paper ordinarily used in the manufacture of paper commonly or commercially known either as blue print or brown print, and plain basic paper ordinarily used for similar purposes, 20 per centum ad valorem; sensitized paper commonly or Photographic, sensitized, etc.commercially known either as blue print or brown print, and similar sensitized paper, 25 per centum ad valorem; unsensitized basic paper, and baryta coated paper, to be sensitized for use in photography, 5 per centum ad valorem; sensitized paper, to be used in photography, 30 per centum Transfer paper with imprints.ad valorem; wet transfer paper or paper prepared wholly with glycerin or glycerin combined with other materials, containing the imprints taken from lithographic plates or stones, 65 per centum ad valorem. 655 Par. 1406. Pictures, calendars, cards, labels, flaps, cigar bands, schedule 14.Paper and books.Lithographic, etc., printed articles.placards, and other articles, composed wholly or in chief value of paper lithographically printed in whole or in part from stone, gelatin, metal, or other material (except boxes, views of American scenery or objects, and music, and illustrations when forming part of a periodical or newspaper, or of bound or unbound books, accompanying the same), not specially provided for, shall be subject to duty at the following rates: Labels and flaps, printed in less than Labels and flaps, cigar bands.eight colors (bronze printing to be counted as two colors), but not printed in whole or in part in metal leaf, 30 cents per pound: cigar bands of the same number of colors and printings, 35 cents per pound; labels and flaps printed in eight or more colors (bronze printing to be counted as two colors), but not printed in whole or in part in metal leaf, 40 cents per pound; cigar bands of the same number of colors and printings, 50 cents per pound; labels and flaps, printed in whole or in part in metal leaf, 60 cents per pound: cigar bands, printed in whole or in part in metal leaf, 65 cents per pound; Embossed, etc.all labels, flaps, and bands, not exceeding ten square inches cutting size in dimensions, if embossed or die-cut, shall be subject to the same rate of duty as hereinbefore provided for cigar bands of the same number of colors and printings (but no extra duty shall be assessed on labels, flaps, and bands for embossing or die-cutting); transparencies, printed lithographically or otherwise, in not more Transparencies, etc.than five printings (bronze printing to be counted as two printings), 40 per centum ad valorem; in more than five printings (bronze printing to be counted as two printings), 50 per centum ad valorem: *Provisos*.Number of separate printings in Invoice.*Provided*, That all invoices shall state the number of separate printings actually employed in the production of the transparency; fashion magazines or periodicals, printed in whole or in part by lithographic process, or decorated by hand, 8 cents per pound; decalcomanias Fashion magazines. decalcoramanias.in ceramic colors, weighing not over one hundred pounds per one thousand sheets on the basis of twenty by thirty inches in dimensions, $1.25 per pound and 15 per centum ad valorem; weighing over one hundred pounds per one thousand sheets on the basis of twenty by thirty inches in dimensions, 30 cents per pound and 15 per centum ad valorem; all other decalcomanias, except toy decalcomanias, if not backed with metal leaf, 40 cents per pound; if backed with metal leaf, 65 cents per pound; all articles other than those Other articles.hereinbefore specifically provided for in this paragraph, not exceeding twelve one-thousandths of one inch in thickness, 30 cents per pound; exceeding twelve and not exceeding twenty one-thousandths of one inch in thickness, and less than thirty-five square inches cutting size in dimensions, 15 cents per pound; exceeding thirty-five square inches cutting size in dimensions, 12 cents per pound, and in addition thereto on all said articles exceeding twelve and not exceeding twenty one-thousandths of one inch in thickness, if either die-cut or embossed, three-fourths of 1 cent per pound; if both die-cut and embossed, 1½ cents per pound; exceeding twenty one-thousandths of one inch in thickness, 8½ cents per pound: *Provided*, That in the Determining thickness, cutting size, etc.ease of articles hereinbefore specified the thickness which shall determine the rate of duty to be imposed shall be that of the thinnest material found in the article, but for the purposes of this paragraph the thickness of lithographs mounted or pasted upon paper, cardboard, or other material shall be the combined thickness of the lithograph and the foundation on which it is mounted or pasted, and the cutting size shall be the area which is the product of the greatest dimensions of length and breadth of the article, and if the article is made up of more than one piece, the cutting size shall be the combined cutting sizes of all of the lithographically printed parts in the article. 656 Par. 1407. schedule 14.Paper and books.Writing, drawing, etc.
(a)Correspondence cards, writing, letter, note, drawing, and handmade paper, paper commonly or commercially known as handmade or machine handmade paper, japan paper and imitation japan paper by whatever name known, Bristol board of the kinds made on a Fourdrinier or a multicylinder machine, ledger, bond, record, tablet, typewriter, manifold, onionskin, and Bristol board, etc.imitation onionskin paper, and paper similar to any of the foregoing, all the above weighing eight pounds or over per ream, 3 cents per pound Ruled, decorated, etc.and 15 per centum ad valorem; if ruled, bordered, embossed, printed, lined, or decorated in any manner, whether in the pulp or otherwise, other than by lithographic process, 10 per centum ad valorem in addition; correspondence cards, and writing, letter, and note paper, in sheets less than one hundred and ten square inches in area, shall be subject to an additional cumulative duty of 5 per centum ad valorem.
(b)Combination sheet and envelope. Sheets of writing, letter, and note paper, with border gummed or perforated, with or without inserts, prepared for use as combination sheet and envelope, and papeteries, 40 per centum ad valorem. “Papeteries” defined.The term “papeteries” as used in this paragraph means writing, letter, or note paper, or correspondence cards, together with the envelopes, packed or assembled into boxes, portfolios, folders, or other containers, in which such articles are sold as a unit to the ultimate consumer, including such containers.
(c)“Ream” computed. The term “ream” as used in this paragraph means one hundred and eighty-seven thousand square inchest. Par. 1408. Envelopes, etc. Paper envelopes, filled or unfilled, whether the contents are dutiable or free, not specially provided for shall be subject to the same rate of duty as the paper from which made and in addition thereto, if plain, 5 per centum ad valorem; if bordered, embossed, printed, tinted, decorated, or lined, 10 per centum ad *Proviso*.Containing articles subject to duty taxable.valorem; if lithographed, 30 per centum ad valorem: *Provided*, That paper envelopes which contain merchandise subject to an ad valorem rate of duty or a duty based in whole or in part upon the value thereof shall be dutiable at the rate applicable to their contents but not less than the rates provided for herein. Par. 1409. Jacquard designs on ruled paper, wall, blotting, etc.*Post*, p. 675. Jacquard designs on ruled paper, or cut on Jacquard cards, and parts of such designs, 35 per centum ad valorem; hanging paper, not printed, lithographed, dyed, or colored, 10 per centum ad valorem; printed, lithographed, dyed, or colored, 1½ cents per pound and 20 per centum ad valorem; wrapping paper not specially provided for, 30 per centum ad valorem; blotting paper, 30 per centum ad valorem; filtering paper, 5 cents per pound and 15 per centum ad valorem; paper commonly or commercially known as cover paper, plain, uncoated, and undecorated, 30 per centum ad valorem; paper not specially provided for, 30 per centum ad valorem. Par. 1410. Books, etc. Unbound books of all kinds, bound books of all kinds except those bound wholly or in part in leather, sheets or printed pages of books bound wholly or in part in leather, pamphlets, music in books or sheets, and printed matter, all the foregoing not specially provided for, if of bona fide foreign authorship, 15 per centum ad valorem; all other, not specially provided for, 25 per centum ad *Proviso*.Domestic returned, dutiable only on cost of materials abroad, etc.valorem: *Provided*, That exported books of domestic manufacture, when returned to the United States after having been advanced in value or improved in condition by any process of manufacture or other means, shall, under rules and regulations prescribed by the Secretary of the Treasury, be dutiable only on the cost of materials added and labor performed in a foreign country; blank books, slate books, drawings, engravings, photographs, etchings, maps, and charts, 25 per centum ad valorem; book bindings or covers wholly 657or in part of leather, not specially provided for, 30 per centum ad schedule 14.Paper and books.valorem; books of paper or other material for children’s use, printed lithographically or otherwise, not exceeding in weight twenty-four ounces each, with reading matter other than letters, numerals, or descriptive words, 15 per centum ad valorem; booklets, printed lithographically or otherwise, not specially provided for, 7 cents per pound; booklets, wholly or in chief value of paper, decorated in whole or in part by hand or by spraying, whether or not printed, not specially provided for, 15 cents per pound; all post cards (not Post cards.including American views), plain, decorated, embossed, or printed except by lithographic process, 30 per centum ad valorem; views of any landscape, scene, building, place or locality in the United States, on cardboard or paper, not thinner than eight one-thousandths of one inch, by whatever process printed or produced, including those wholly or in part produced by either lithographic or photogelatin process (except show cards), occupying thirty-five square inches or css of surface per view, bound or unbound, or in any other form, 15 cents per pound and 25 per centum ad valorem; thinner than eight one-thousandths of one inch, $2 per thousand; greeting cards, Greeting cards, val entines, etc.valentines, tally cards, place cards, and all other social and gift cards, including folders, booklets and cutouts, or in any other form, wholly or partly manufactured, with greeting, title or other wording, 45 per centum ad valorem; without greeting, title or other wording, 30 per centum ad valorem. Par. 1411. Photograph, autograph, scrap, post-card and postage-stamp Albums.albums, and albums for phonograph records, wholly or partly manufactured, 30 per centum ad valorem. Par. 1412. Playing cards, 10 cents per pack and 20 per centum Playing cards.ad valorem. Par. 1413. Papers and paper board and pulpboard, including Embossed, die-cut, etc.cardboard and leatherboard or compress leather, embossed, cut, diecut, or stamped into designs or shapes, such as initials, monograms, lace, borders, bands, strips, or other forms, or cut or shaped for boxes or other articles, plain or printed, but not lithographed, and not specially provided for; paper board and pulpboard, including cardboard and leatherboard or compress leather, plate finished, supercalendered or friction calendered, laminated by means of an adhesive substance, coated, surface stained or dyed, lined or vat-lined, embossed, printed, or decorated or ornamented in any manner; press Press boards, etc.boards and press paper, all the foregoing, 30 per centum ad valorem; test or container boards of a bursting strength above sixty pounds per square inch by the Mullen or the Webb test, 20 per centum ad valorem; stereotype-matrix mat or board, 35 per centum ad valorem; wall pockets, composed wholly or in chief value of paper, papiermâche or paper board, whether or not die-cut, embossed, or printed Boxes.lithographically or otherwise; boxes, composed wholly or in chief value of paper, papiermâché or paper board, and not specially provided for; manufactures of paper, or of which paper is the component material of chief value, not specially provided for, all the foregoing, 35 per centum ad valorem; tubes wholly or in chief value of paper, commonly used for holding yarn or thread, if parallel, 1 cent per pound and 25 per centum ad valorem; if tapered, 3 cents per pound and 35 per centum ad valorem. SCHEDULE 15.— SUNDRIESschedule 15.Sundries. Par. 1501. Asbestos, yarn, etc.
(a)Yarn, slivers, rovings, wick, rope, cord, cloth, tape, and tubing, of asbestos, or of asbestos and any other spinnable fiber, with or without wire, and all manufactures of any of the foregoing, 40 per centum ad valorem. 658
(b)schedule 15.Sundries.Molded articles. Molded, pressed, or formed articles, in part of asbestos, containing any binding agent, coating, or filler, other than hydraulic cement or synthetic resin, 25 per centum ad valorem.
(c)Shingles. Asbestos shingles and articles in part of asbestos, if containing hydraulic cement or hydraulic cement and other material, not coated, impregnated, decorated, or colored, in any manner, three-fourths of 1 cent per pound; if coated, impregnated, decorated, or colored, in any manner, 1 cent per pound.
(d)Other articles. All other manufactures of which asbestos is the component material of chief value, 25 per centum ad valorem. Par. 1502. Athletic sporting articles. Boxing gloves, baseballs, footballs, tennis balls, golf balls, and all other balls, of whatever material composed, finished or unfinished, primarily designed for use in physical exercise (whether or not such exercise involves the element of sport), and all clubs, rackets, bats, golf tees, and other equipment, such as is ordinarily used in conjunction therewith, all the foregoing, not specially provided for, 30 per centum ad valorem; ice and roller skates, and parts thereof, 20 per centum ad valorem. Par. 1503. Spangles, heads, etc. Spangles and beads, including bugles, not specially provided for, 35 per centum ad valorem; beads of ivory, 45 per centum ad valorem; fabrics and articles not ornamented with beads, spangles, or bugles, nor embroidered, tamboured, appliquéd, or scalloped, composed wholly or in chief value of beads or spangles (other than imitation pearl beads, beads in imitation of precious or Imitation pearl beads.semi-precious stones, and beads in chief value of synthetic resin), 60 per centum ad valorem; hollow or filled imitation pearl beads of all kinds and shapes, of whatever material composed, 60 per centum ad valorem; imitation solid pearl beads, valued at not more than one-fourth of 1 cent per inch, 60 per centum ad valorem; valued at more than one-fourth of 1 cent and not more than 1 cent per inch, one-half of 1 cent per inch and 60 per centum ad valorem; valued at more than 1 cent and not more than 5 cents per inch, 1 cent per inch and 40 per centum ad valorem; valued at more than 5 cents per inch, GO per centum ad valorem; iridescent imitation solid pearl beads, valued at not more than 10 cents per inch, 90 per centum ad valorem; valued at more than 10 cents per inch, 60 per centum ad valorem; beads composed in chief value of synthetic resin, 75 per centum ad valorem; all other beads in imitation of precious or semiprecious stones, of all kinds and shapes, of whatever material composed, 45 per centum *Provisos*.Application.ad valorem: *Provided*, That the rates on spangles and beads provided in this paragraph shall be applicable whether such spangles and beads are strung or loose, mounted or unmounted: *Provided further*, Minimum duty.That no article composed wholly or in chief value of any of the foregoing beads or spangles shall be subject to duty at a less rate than is imposed in any paragraph of this Act upon such articles without such beads or spangles. Par. 1504. Hat braids, etc., of straw, chip, etc.
(a)Braids, plaits, laces, and willow sheets or squares, composed wholly or in chief value of straw, chip, paper, grass, palm leaf, willow, osier, rattan, real horsehair, cuba bark, or manila hemp, and braids and plaits, wholly or in chief value of ramie, all the foregoing suitable for making or ornamenting hats, bonnets, or hoods: Not bleached, dyed, colored, or stained, 15 per centum ad valorem; Rayon, etc.bleached, dyed, colored, or stained, 25 per centum ad valorem; any of the foregoing containing a substantial part of rayon or other synthetic textile (but not wholly or in chief value thereof), 45 per centum ad valorem.
(b)Hats, bonnets, and hoods.Straw, paper, etc.*Post*, p. 3048. Hats, bonnets, and hoods, composed wholly or in chief value of straw, chip, paper, grass, palm leaf, willow, osier, rattan, real 659horsehair, cuba bark, ramie, or manila hemp, whether wholly or schedule 15.Sundries.partly manufactured:
(1)Not blocked or trimmed, and not bleached, dyed, colored, Not blocked, etc.or stained, 25 per centum ad valorem;
(2)not blocked or trimmed, if bleached, dyed, colored, or Bleached, etc.stained, 25 cents per dozen and 25 per centum ad valorem;
(3)blocked or trimmed (whether or not bleached, dyed, Blocked or trimmed.colored, or stained), $3.50 per dozen and 50 per centum ad valorem;
(4)if sewed (whether or not blocked, trimmed, bleached, Sewed.dyed, colored, or stained), $4 per dozen and 60 per centum ad valorem;
(5)any of the foregoing known as harvest hats, valued at less Harvest hats.than $3 per dozen, 25 per centum ad valorem.
(c)As used in this paragraph the terms “grass” and “straw” Definition of “grass” and “straw.”mean these substances in their natural form and structure, and not the separated fiber thereof. Par. 1505. Hats, bonnets, and hoods, wholly or in chief value of Hats, etc., in part of rayon, etc.any braid not provided for in paragraph 1504, if such braid is composed of a substantial part of rayon or other synthetic textile, but not wholly or in chief value thereof:
(1)Blocked or trimmed (whether or not bleached, dyed, Blocked.colored, or stained), 90 per centum ad valorem;
(2)if sewed (whether or not blocked, trimmed, bleached, Sewed.dyed, colored, or stained), 90 per centum ad valorem. Par. 1506. Brooms, made of broom corn, straw, wooden fiber, or Brooms, brushes, etc.twigs, 25 per centum ad valorem; tooth brushes and other toilet brushes, the handles or backs of which are composed wholly or in chief value of any product provided for in paragraph 31,2 cents each and 50 per centum ad valorem; handles and backs for tooth brushes and other toilet brushes, composed wholly or in chief value of any product provided for in paragraph 31, 1 cent each and 50 per centum ad valorem; toilet brushes, ornamented, mounted, or fitted with gold, silver, or platinum, or wholly or partly plated with gold, silver, or; platinum, whether or not enameled, 60 per centum ad valorem; other tooth brushes and other toilet brushes, 1 cent each and 50 per centum ad valorem; all other brushes, not specially provided for, 50 per centum ad valorem; hair pencils in quills or otherwise, 40 per centum ad valorem. Par. 1507. Bristles, sorted, bunched, or prepared, 3 cents per Bristles.pound. Par. 1508. Button forms of lastings, mohair or silk cloth, and Button forms.manufactures of other material, in patterns of such size, shape, or form as to be fit for buttons exclusively, and not exceeding three inches in any one dimension, 10 per centum ad valorem. Par. 1509. Buttons of vegetable ivory, finished Buttons.or partly finished, 1¼ cents per line per gross; vegetable ivory button blanks, not drilled, dyed, or finished, three-fourths of 1 cent per line per gross; buttons of pearl or shell, finished or partly finished, 1¾ cents per line per gross; pearl or shell button blanks, not turned, faced, or drilled, 1¼ cents per line per gross; and, in addition thereto, on all the foregoing, 25 per centum ad valorem: *Provided*, That *Proviso*.“Line” defined.the term “line” as used in this paragraph and paragraph 1510 shall mean the line button measure of one-fortieth of one inch. Par. 1510. Buttons commonly known as agate buttons, and buttons Agate buttons, etc.made in imitation of or similar to pearl, shell, or agate buttons (except buttons commonly known as Roman pearl and fancy buttons with a fish-scale or similar to fish-scale finish), 1½ cents per line per 660schedule 15.Sundries.gross and 25 per centum ad valorem; parts of buttons and button molds or blanks, finished or unfinished, not specially provided for, and all collar and cuff buttons and studs composed wholly of bone, mother-of-pearl, ivory, vegetable ivory, or agate, and buttons not specially provided for, 45 per centum ad valorem. Par. 1511. Cork and manufactures. Cork bark, cut into squares, cubes, or quarters, 8 cents per pound; stoppers, over three-fourths of one inch in diameter, measured at the larger end, wholly or in chief value of natural cork bark, 25 cents per pound; wholly or in chief value of artificial, composition, or compressed cork, 10 cents per pound; stoppers, three-fourths of one inch or less in diameter, measured at the larger end, wholly or in chief value of natural cork bark, 31 cents per pound; wholly or in chief value of artificial, composition, or compressed cork, 12½ cents per pound; perforated or hollow corks, commonly or commercially known as shell corks, 75 cents per pound; perforated cork penholder grips, $2 per pound; disks, wafers, and washers, three-sixteenths of one inch or less in thickness, made from natural cork bark, 25 cents per pound; if made from artificial, composition, or compressed cork, 12½ cents per pound; cork, commonly or commercially known as artificial, composition, or compressed cork, in the rough and not further advanced than slabs, blocks, planks, rods, sticks, or similar forms, 10 cents per pound; manufactures wholly or in chief value of artificial, composition, or compressed cork, finished or unfinished, not specially provided for, 16 cents per pound; clean, refined, or purified, granulated or ground cork, weighing not over six pounds per cubic foot uncompressed, 3 cents per pound; all other ground, granulated, or regranulated cork, 1 cent per pound; cork insulation, wholly or in chief value of cork, cork waste, or granulated or ground cork, in blocks, slabs, boards, or planks, 2^ cents per board foot; cork pipe coverings, cork fitting covers, and cork lags, wholly or partly manufactured, coated or uncoated, 5 cents per pound; cork tile in the rough or wholly or partly finished, over three-eighths of one inch in thickness, 6 cents per pound; three-eighths of one inch or less in thickness, 10 cents per pound, cork paper, 30 per centum ad valorem; and manufactures wholly or in chief value of cork bark or cork, not specially provided for, 45 per centum ad valorem. Par. 1512. Dice. dominoes, etc. Dice, dominoes, draughts, chessmen, and billiard, pool, and bagatelle balls, and poker chips, of ivory, bone, or other material, 50 per centum ad valorem. Par. 1513. Dolls, toys, etc. Dolls and doll clothing, composed in any part, however small, of any of the laces, fabrics, embroideries, or other materials or articles provided for in paragraph 1529 (a), 90 per centum ad valorem; dolls and toys, composed wholly or in chief value of any product provided for in paragraph 31, having any movable member or part, 1 cent each and 60 per centum ad valorem; not having any movable member or part, 1 cent each and 50 per centum ad valorem; parts of dolls or toys, composed wholly or in chief value of any product provided for in paragraph 31, 1 cent each and 50 per centum ad valorem; all other dolls, parts of dolls (including clothing), doll heads, toy marbles, toy games, toy containers, toy favors, toy souvenirs, or whatever materials composed, air rifles, toy balloons, toy books without reading matter (not counting as reading matter any printing on removable pages), other than letters, numerals, or descriptive words, bound or unbound, and parts thereof, garlands, festooning and Christmas tree decorations made wholly or in chief value of tinsel wire, lame or lahn, bullions or metal threads, and all other toys, and parts of toys, not specially Meaning of “toy.”provided for, 70 per centum ad valorem. As used in this paragraph the term “toy” means an article chiefly used for the amusement of 661children, whether or not also suitable for physical exercise or for schedule 15.Sundries.mental development. The rates provided for in this paragraph shall apply to articles enumerated or described herein, whether or not more specifically provided for elsewhere in this Act. Par. 1514. Emery, corundum, garnet, and artificial abrasives, in Emery, artificial ab rasives.grains, or ground, pulverized, refined, or manufactured, 1 cent per pound; emery wheels, emery files, and manufactures of which emery, corundum, garnet or artificial abrasive is the component material of chief value, not specially provided for; and all papers, cloths, and combinations of paper and cloth, wholly or partly coated with artificial or natural abrasives, or with a combination of natural and artificial abrasives; all the foregoing, 20 per centum ad valorem. Any of the foregoing, if containing more than one-tenth of 1 per Additional, for alloy contents.centum of vanadium, or more than two-tenths of 1 per centum of tungsten, molybdenum, boron, tantalum, columbium or niobium, or uranium, or more than three-tenths of 1 per centum of chromium, 60 per centum ad valorem. Par. 1515. Firecrackers more than five-sixteenths of one inch outside Fireworks.diameter, or more than one and three-quarters inches in length, 25 cents per pound; all other firecrackers, 8 cents per pound; bombs, rockets, Roman candles, and fireworks of all descriptions, not specially provided for, 12 cents per pound; the weight on all the foregoing to include all coverings, wrappings, and packing material. Par. 1516. Matches, friction or lucifer, of all descriptions, per Matches.gross of one hundred and forty-four boxes, containing not more than one hundred matches per box, 20 cents per gross; when imported otherwise than in boxes containing not more than one hundred matches each, 23/4 cents per one thousand matches; match splints, 1 cent per thousand; skillets, in any form, for match boxes, 12 cents per thousand; wax matches, wind matches, and all matches in books or folders or having a stained, dyed, or colored stick or stem, tapers consisting of a wick coated with an inflammable substance, night lights, fusees and time-burning chemical signals, by whatever name known, 40 per centum ad valorem: *Provided*, That in *Provisos*.White phosphorus excluded.Vol. 37, pp. 81, 83.[U. S. C., p. 783](/us/usc/p783).accordance with section 10 of “An Act to provide for a tax upon white phosphorus matches, and for other purposes,” approved April 9, 1912, white phosphorus matches manufactured wholly or in part in any foreign country shall not be entitled to enter at any of the ports of the United States, and the importation thereof is hereby prohibited: *Provided further*, That nothing in this Act contained Tax not modified.shall be held to repeal or modify said Act to provide for a tax upon white phosphorus matches, and for other purposes, approved April 9, 1912. Par. 1517. Percussion caps, cartridges, and cartridge shells empty, Percussion caps, cartridges, fuses, etc.30 per centum ad valorem; blasting caps, containing not more than one gram charge of explosive, $2.25 per thousand; containing more than one gram charge of explosive, 75 cents per thousand additional for each additional one-half gram charge of explosive; mining, blasting, or safety fuses of all kinds, $1 per thousand feet. Par. 1518. Feathers and downs, on the skin or otherwise, crude or Feathers and downs.not dressed, colored, or otherwise advanced or manufactured in any manner, not specially provided for, 20 per centum ad valorem; dressed, colored, or otherwise advanced or manufactured in any manner, including quilts of down and other manufactures of down, 60 per centum ad valorem; feather dusters, 45 per centum ad valorem; artificial or ornamental feathers suitable for use as millinery ornaments, Millinery ornaments, feathers, flowers, etc.60 per centum ad valorem; artificial or ornamental fruits, vegetables, grasses, grains, leaves, flowers, stems, or parts thereof, when composed wholly or in chief value of yarns, threads, filaments, tinsel wire, lame, bullions, metal threads, beads, bugles, spangles, or 662schedule 15.Sundries.rayon or other synthetic textile, 90 per centum ad valorem; when composed wholly or in chief value of other materials and not specially provided for, 60 per centum ad valorem; natural grasses, grains, Boas, wreaths, etc.leaves, plants, shrubs, herbs, trees, and parts thereof, not specially provided for, when bleached, 50 per centum ad valorem; when colored, dyed, painted, or chemically treated, 75 per centum ad valorem; boas, boutonnieres, wreaths, and all articles not specially provided for, composed wholly or in chief value of any of the feathers, flowers, leaves, or other material above mentioned, shall be subject to the rate of duty provided in this paragraph for such *Provisos*.Importing plumes, etc., of wild birds prohibited.materials, but not less than 60 per centum ad valorem: *Provided*, That the importation of birds of paradise, aigrettes, egret plumes or so-called osprey plumes, and the feathers, quills, heads, wings, tails, skins, or parts of skins, of wild birds, either raw or manufactured, and not for scientific or educational purposes, is hereby Exception.prohibited; but this provision shall not apply to the feathers or plumes of ostriches or to the feathers or plumes of domestic fowls Presumption of illegal importation.of any kind: *Provided further*, That birds of paradise, and the feathers, quills, heads, wings, tails, skins, or parts thereof, and all aigrettes, egret plumes, or so-called osprey plumes, and the feathers, quills, heads, wings, tails, skins, or parts of skins, of wild birds, either raw or manufactured, of like kind to those the importation of which is prohibited by the foregoing provisions of this paragraph, which may be found in the United States, on and after the passage of this Exception.Act, except as to such plumage or parts of birds in actual use for personal adornment, and except such plumage, birds or parts thereof imported therein for scientific or educational purposes, shall be presumed for the purpose of seizure to have been imported Seizure by collector of customs,unlawfully after October 3, 1913, and the collector of customs shall seize the same unless the possessor thereof shall establish, to the satisfaction of the collector that the same were imported into the United States prior to October 3, 1913, or as to such plumage or parts of birds that they were plucked or derived in the United States from birds lawfully therein; and in case of seizure by the collector, he Procedure to enforce forfeiture.shall proceed as in case of forfeiture for violation of the customs laws, and the same shall be forfeited, unless the claimant shall, in any legal proceeding to enforce such forfeiture, other than a criminal prosecution, overcome the presumption of illegal importation and establish that the birds or articles seized, of like kind to those mentioned the importation of which is prohibited as above, were imported into the United States prior to October 3, 1913, or were plucked in the United States from birds lawfully therein. Forfeited birds or plumage to be placed in museums, etc.That whenever birds or plumage, the importation of which is prohibited by the foregoing provisions of this paragraph, are forfeited to the Government, the Secretary of the Treasury is hereby authorized to place the same with the departments or bureaus of the Federal or State Governments or societies or museums for exhibition or scientific or educational purposes, but not for sale or personal Destruction, if not so used.use; and in the event of such birds or plumage not being required or desired by either Federal or State Government or for educational purposes, they shall be destroyed. Migratory bird laws not impaired.That nothing in this Act shall be construed to repeal the provisions of the Act of March 4, 1913, chapter 145 (Thirty-seventh Vol, 37, p. 847; Vol, 40, p. 755: Vol. 45, p. 1222.Statutes at Large, page 847), or the Act of July 3, 1918 (Fortieth Statutes at Large, page 755), or any other law of the United States, now of force, intended for the protection or preservation of birds Action if not illegally imported and possessed in violation of law.within the United States. That if on investigation by the collector before seizure, or before trial for forfeiture, or if at such trial if such seizure has been made, it shall be made to appear to the collector, or the prosecuting officer of the Government, as the case may be, 663that no illegal importation of such feathers has been made, but that schedule 10.Sundries.the possession, acquisition or purchase of such feathers is or has been made in violation of the provisions of the Act of March 4, 1913, Vol. 37, p. 847; Vol. 40, p. 755.chapter 145 (Thirty-seventh Statutes at Large, page 847), or the Act of July 3, 1918 (Fortieth Statutes at Large, page 755), or any other law of the United States, now of force, intended for the protection or preservation of birds within the United States, it shall be the duty of the collector, or such prosecuting officer, as the case may be, to report the facts to the proper officials of the United States, or State or Territory charged with the duty of enforcing such laws. Par. 1519.
(a)Dressed furs and dressed fur skins (except silver Furs.or black fox), and plates, mats, linings, strips, and crosses or dressed dog, goat, or kid skins, 25 per centum ad valorem; all the foregoing, if dyed, 30 per centum ad valorem.
(b)Manufactures of fur (except silver or black fox), further Manufactures of.advanced than dressing, prepared for use as material (whether or not joined or sewed together) including plates, mats, linings, strips, and crosses (except plates, mats, linings, strips, and crosses of dog, goat, and kid skins), if not dyed, 35 per centum ad valorem; if dyed, 40 per centum ad valorem.
(c)Silver or black fox furs or skins, dressed or undressed, not specially provided for, 50 per centum ad valorem.
(d)Articles of wearing apparel of every description, wholly or Silver or black.Articles of wearing apparel.partly manufactured, composed wholly or in chief value of hides or skins of cattle of the bovine species, and not specially provided for, 15 per centum ad valorem; composed wholly or in chief value of dog, goat, or kid skins, and not specially provided for, 35 per centum ad valorem.
(e)Articles, wholly or partly manufactured (including fur collars, Fur articles not specially provided for.fur cuffs, and fur trimmings), wholly or in chief value of fur, not specially provided for, 50 per centum ad valorem. Par. 1520. Hatters’ furs, or furs not on the skin, prepared for Hatters’ furs.hatters’ use, including fur skins carroted, 35 per centum ad valorem. Par. 1521. Fans of all kinds, except common palm-leaf fans, 50 Fans.per centum ad valorem. Par. 1522. Gun wads wholly or in chief value of hair felt, 35 Gun wads.per centum ad valorem; all others, 20 per centum ad valorem. Par. 1523. Human hair, raw, 10 per centum ad valorem; cleaned Human hair.or commercially known as drawn, but not manufactured, 20 per centum ad valorem; human hair tops, roving, and yarns, of which human hair is the component material of chief value, 6 cents per pound and 25 per centum ad valorem; press cloth, of which human hair is the component material of chief value, 8 cents per pound and 40 per centum ad valorem; press cloth, of which camel’s hair is the component material of chief value, 40 per centum ad valorem but not less than 25 cents per pound; hair press cloth, not specially provided for, 40 per centum ad valorem; manufactures of human hair, including nets and nettings, or of which human hair is the component material of chief value, not specially provided for, 35 per centum ad valorem. Par. 1524. Hair, curled, suitable for beds or mattresses, 10 per Hair, curled.centum ad valorem. Par. 1525. Haircloth (including haircloth known as “hair seating”), Haircloth.wholly or in chief value of horsehair, not specially provided for, 35 per centum ad valorem; hair felt, made wholly or in chief value of animal hair, not specially provided for, 25 per centum ad valorem; manufactures of hair felt, not specially provided for, 35 per centum ad valorem; cloths and all other manufactures of every description, wholly or in chief value of cattle hair, goat hair, or horsehair, not specially provided for, 40 per centum ad valorem. 664 Par. 1526. schedule 15.Sundries.Hats, caps, bonnets, etc., of fur.
(a)Hats, caps, bonnets, and hoods, for men’s, women’s, boys’, or children’s wear, trimmed or untrimmed, including bodies, hoods, plateaux, forms, or shapes, for hats or bonnets, composed wholly or in chief value of fur of the rabbit, beaver, or other animals, valued at not more than $6 per dozen, $1.25 per dozen; valued at more than $6 and not more than $9 per dozen, $2.50 per dozen; valued at more than $9 and not more than $12 per dozen, $5 per dozen; valued at more than $12 and not more than $15 per dozen, $6 per dozen; valued at more than $15 and not more than $18 per dozen, $7 per dozen; valued at more than $18 and not more than $24 per dozen, $9 per dozen; valued at more than $24 and not more than $30 per dozen, $12 per dozen; valued at more than $30 and not more than $48 per dozen, $13 per dozen; valued at more than $48 per dozen, $16 per dozen; and in addition thereto, on all the foregoing, 25 per centum ad valorem.
(b)Silk hats, men’s. Men’s silk or opera hats, in chief value of silk, $2 each and 75 per centum ad valorem. Par. 1527. Jewelry.
(a)Jewelry, commonly or commercially so known, finished or unfinished (including parts thereof):
(1)Gold or platinum. Composed wholly or in chief value of gold or platinum, or of which the metal part is wholly or in chief value of gold or platinum, 80 per centum ad valorem;
(2)Other materials. all other, of whatever material composed, valued above 20 cents per dozen pieces, 1 cent each, and in addition thereto three-fifths of 1 cent per dozen for each 1 cent the value exceeds 20 cents per dozen, and 50 per centum ad valorem: *Provided*, That none of the foregoing shall be subject to a less amount of duty than would be payable if the article were not dutiable under this paragraph.
(b)Chains. Rope, curb, cable, and fancy patterns of chain not exceeding one-half inch in diameter, width, or thickness, valued above 30 cents per yard, of gold or platinum, 80 per centum ad valorem; of any other metal, whether or not plated with gold or platinum, 6 cents per foot, and in addition thereto three-fifths of 1 cent per yard for each 1 cent the value exceeds 30 cents per yard, and 50 per centum ad valorem.
(c)Personal articles. Articles valued above 20 cents per dozen pieces, designed to be worn on apparel or carried on or about or attached to the person, such as and including buckles, cardcases, chains, cigar cases, cigar cutters, cigar holders, cigar lighters, cigarette cases, cigarette holders, coin holders, collar, cuff, and dress buttons, combs, match boxes, mesh bags and purses, millinery, military and hair ornaments, pins, powder cases, stamp cases, vanity cases, watch bracelets, and like articles; all the foregoing and parts thereof, finished or unfinished:
(1)Gold or platinum. Composed wholly or in chief value of gold or platinum, or of which the metal part is wholly or in chier value of gold or platinum, 80 per centum ad valorem;
(2)Other metals. composed wholly or in chief value of metal other than gold or platinum (whether or not enameled, washed, covered, or plated, including rolled gold plate), or (if not composed in chief value of metal and if not dutiable under clause
(1)of this subparagraph) set with and in chief value of precious or semiprecious stones, pearls, cameos, coral, amber, imitation precious or semiprecious stones, or imitation pearls, 1 cent each and in addition thereto three-fifths of 1 cent per dozen for each 1 cent the value exceeds 20 cents per dozen, and 50 per centum ad valorem.
(d)Stampings, etc. Stampings, galleries, mesh, and other materials of metal, whether or not set with glass or paste, finished or partly finished, separate or in strips or sheets, suitable for use in the manufacture of 665any of the foregoing articles in this paragraph, if of gold or platinum, schedule 15.Sundries.75 per centum ad valorem; if of other metal or metals, plated or unplated, 80 per centum ad valorem. Par. 1528. Pearls and parts thereof, drilled or undrilled, but not Pearls and precious stones.set or strung (except temporarily), 10 per centum ad valorem; diamonds, coral, rubies, cameos, and other precious stones and semiprecious stones, cut but not set, and suitable for use in the manufacture of jewelry, 10 per centum ad valorem; imitation precious Imitation precious stones.stones, cut or faceted, imitation semiprecious stones, faceted, marcasites and imitation marcasites, imitation half pearls, and hollow or filled imitation pearls of all shapes, without hole or with hole partly through only, 20 per centum ad valorem; imitation precious stones, not cut or faceted, imitation semiprecious stones, not faceted, imitation jet buttons, cut, polished or faceted, imitations of opaque precious or semiprecious stones, with flat backs and tops, cut and polished, but not faceted, 60 per centum ad valorem; imitation solid pearls and iridescent imitation solid pearls, unpierced, pierced or partially pierced, loose, or mounted, of whatever shape, color, or design, shall bear the same rate of duty as is applicable under paragraph 1503 to beads of the same character. Par. 1529.
(a)Laces, lace fabrics, and lace articles, made by hand Laces and lace articles.or on a lace, net, knitting, or braiding machine, and all fabrics and articles made on a lace or net machine, all the foregoing, plain or figured; lace window curtains, veils, veilings, flouncings, all-overs, neck rufflings, flutings, quillings, ruchings, tuckings, insertings, galloons, edgings, trimmings, fringes, gimps, and ornaments; braids, oom woven and ornamented in the process of weaving, or made by hand, or on a lace, knitting, or braiding machine; and fabrics and articles embroidered (whether or not the embroidery is on a scalloped edge), tamboured, appliquéd, ornamented with beads, bugles, or spangles, or from which threads have been omitted, drawn, punched, or cut, and with threads introduced after weaving to finish or ornament the openwork, not including one row of straight hemstitching adjoining the hem; all the foregoing, and fabrics and articles wholly or in part thereof, finished or unfinished (except materials and articles Exceptions.provided for in paragraph 915, 920, 1006, 1111, 1504, 1505, 1513, 1518, 1523, or 1530 (e), or in Title II (free list), or in subparagraph
(b)of this paragraph), by whatever name known, and to whatever use applied, and whether or not named, described, or provided for elsewhere in this Act, when composed wholly or in chief value of filaments, Composition.yarns, threads, tinsel wire, lame, bullions, metal threads, beads, bugles, spangles, or rayon or other synthetic textile, 90 per centum ad valorem. Hose and half-hose wholly or in chief value Hose and half hose.of cotton or of wool shall not be dutiable at the above rate by reason of being embroidered, if the embroidery is such as is commonly known as clocking and does not exceed one inch in width or six inches in length, exclusive of the fork, but shall be subject to a duty of 75 per centum ad valorem.
(b)Handkerchiefs, wholly or in part of lace, and handkerchiefs Lace handkerchiefs, etc.embroidered (whether with a plain or fancy initial, monogram, or otherwise, and whether or not the embroidery is on a scalloped edge), tamboured, appliquéd, or from which threads have been omitted, drawn, punched, or cut, and with threads introduced after weaving to finish or ornament the openwork, not including one row of straight hemstitching adjoining the hem; all the foregoing, finished or unfinished, of whatever material composed, valued at not more than 70 cents per dozen, 3 cents each and 40 per centum ad valorem; valued at more than 70 cents per dozen, 4 cents each and *Proviso*.Additional, if hand worked.40 per centum ad valorem: *Provided*, That any of the foregoing 666schedule 15.Sundries.valued at not more than 70 cents per dozen, if made with hand rolled or hand made hems, shall be subject to an additional duty of 1 cent each.
(c)Corsets, etc. Corsets, girdle-corsets, step-in-corsets, brassieres, bandeaux-brassieres; corsets, girdle-corsets, or step-in-corsets, attached to brassieres or bandeaux-brassieres; all similar body-supporting garments: all the foregoing, of whatever material composed, finished or unfinished, and all wearing apparel or articles to which any of the foregoing is attached, 60 per centum ad valorem; all the Minimum.foregoing composed in whole or in part of elastic fabric, 75 per centum ad valorem. No wearing apparel or article so attached to such body supporting garment shall be subject to a less rate of duty than if imported separately. Elastic fabrics of whatever material composed, knit, woven, or braided, in part of india rubber, 60 per centum ad valorem. Par. 1530. Hides and skins of cattle.
(a)Hides and skins of cattle of the bovine species (except hides and skins of the India water buffalo imported to be used in the manufacture of rawhide articles), raw or uncured, or dried, salted, or pickled, 10 per centum ad valorem.
(b)Leather. Leather (except leather provided for in subparagraph
(d)of this paragraph), made from hides or skins of cattle of the bovine species:
(1)Sole or belting. Sole or belting leather (including offal), rough, partly finished, finished, curried, or cut or wholly or partly manufactured into outer or inner soles, blocks, strips, counters, taps, box toes, or any forms or shapes suitable for conversion into boots, shoes, footwear, or belting, 12½ per centum ad valorem;
(2)Welting. leather welting, 12½ per centum ad valorem;
(3)Harness. leather to be used in the manufacture of harness or saddlery, 12½ per centum ad valorem;
(4)For shoes, etc. side upper leather (including grains and splits), patent leather, and leather made from calf or kip skins, rough, partly finished, or finished, or cut or wholly or partly manufactured into uppers, vamps, or any forms or shapes suitable for conversion into boots, shoes, or footwear, 15 per centum ad valorem;
(5)Upholstery. upholstery, collar, bag, case, glove, garment, or strap leather, in the rough, in the white, crust, or russet, partly finished, or finished, 20 per centum ad valorem;
(6)Footballs, etc. leather to be used in the manufacture of footballs, basket balls, soccer balls, or medicine balls, 20 per centum ad valorem;
(7)Not specially provided for. all other, rough, partly finished, finished, or curried, not specially provided for, 15 per centum ad valorem.
(c)Other than cattle, for footwear. Leather (except leather provided for in subparagraph
(d)of this paragraph), made from hides or skins of animals (including *Post*, p. 3046.fish, reptiles, and birds, but not including cattle of the bovine species), in the rough, in the white, crust, or russet, partly finished, or finished, 25 per centum ad valorem; vegetable-tanned rough leather made from goat or sheep skins (including those commercially known as India-tanned goat or sheep skins), 10 per centum ad valorem; any of the foregoing if imported to be used in the manufacture of boots, shoes, or footwear, or cut or wholly or partly manufactured into uppers, vamps, or any forms or shapes suitable for conversion into boots, shoes, or footwear, 10 per centum ad valorem.
(d)Fancy, for footwear. Leather of all kinds, grained, printed, embossed, ornamented, or decorated, in any manner or to any extent (including leather finished in gold, silver, aluminum, or like effects), or by any other process (in addition to tanning) made into fancy leather, and any of the foregoing cut or wholly or partly manufactured into uppers, vamps, or any forms or shapes suitable for conversion into boots, 667shoes, or footwear, all the foregoing by whatever name known, and schedule 15.Sundries.to whatever use applied, 30 per centum ad valorem.
(e)Boots, shoes, or other footwear (including athletic or sporting Boots, shoes, etc.boots and shoes), made wholly or in chief value of leather, not specially provided for,20 per centum ad valorem; boots, shoes, or other footwear (including athletic or sporting boots and shoes), the uppers of which are composed wholly or in chief value of wool, cotton, ramie, animal hair, fiber, rayon or other synthetic textile, silk, or substitutes for any of the foregoing, whether or not the soles are composed of leather, wood, or other materials, 35 per centum ad valorem.
(f)Harness valued at more than $70 per set, single harness valued Harness.at more than $40, saddles valued at more than $40 each, saddlery, and parts (except metal parts) for any of the foregoing, 35 per centum ad valorem; saddles made wholly or in part of pigskin or imitation pigskin, 35 per centum ad valorem; saddles and harness, not specially provided for, parts thereof, except metal parts, and leather shoe laces, finished or unfinished, 15 per centum ad valorem.
(g)The Secretary of the Treasury shall prescribe methods and Regulations.regulations for carrying out the provisions of this paragraph. Par. 1531. Bags, baskets, belts, satchels, cardcases, pocketbooks, Bags of leather, parch ment, etc.jewel boxes, portfolios, and other boxes and cases, not jewelry, wholly or in chief value of leather or parchment, and manufactures of leather, rawhide, or parchment, or of which leather, rawhide, or parchment is the component material of chief value, not specially provided for, 35 per centum ad valorem; any of the foregoing permanently fitted and furnished with traveling, bottle, drinking, dining Traveling sets.or luncheon, sewing, manicure, or similar sets, 50 per centum ad valorem. Par. 1532.
(a)Gloves made wholly or in chief value of leather, Gloves, leather.whether wholly or partly manufactured, shall be dutiable at the following rates, the lengths stated in each case being the extreme length (including the unfolded length of cuffs or other appendages) when stretched to their fullest extent namely: Men’s gloves not over twelve inches in length, $6 per dozen pairs; women’s and children’s gloves not over twelve inches in length, $5.50 per dozen pairs; for each inch or fraction thereof in excess of twelve inches, 50 cents per dozen pairs: *Provided*, That, in addition thereto, on all *Provisos*.Cumulative duties.the foregoing there shall be paid each of the following cumulative duties: When machine seamed, otherwise than overseamed, $1 per dozen pairs; when seamed by hand, $5 per dozen pairs; when lined with cotton, wool, silk, or other fabrics, $3.50 per dozen pairs: when trimmed with fur, $4 per dozen pairs; when lined with leather or fur, $5 per dozen pairs: *Provided further*, That all the foregoing Minimum rates.shall be dutiable at not less than 50 per centum ad valorem: *Provided further*, That glove tranks, with or without the usual accompanying Glove tranks.pieces, shall be subject to 75 per centum of the duty provided for the gloves in the fabrication of which they are suitable.
(b)Gloves wholly or in chief value of leather made from horse-irides Horsehide gloves.or cowhides (except calfskins), whether wholly or partly manufactured, 25 per centum ad valorem. Par. 1533. Catgut, whip gut, oriental gut, and manufactures Catgut, etc.thereof, and manufactures of worm gut, not specially provided for, 40 per centum ad valorem. Par. 1534. Gas, kerosene, or alcohol mantles, and mantles not Light mantles.specially provided for, treated with chemicals or metallic oxides, wholly or partly manufactured, 40 per centum ad valorem. Par. 1535. Artificial flies, snelled hooks, leaders or casts, finished Artificial flies, fishing tackle, etc.or unfinished, 55 per centum ad valorem; fishing rods and reels, and 668schedule 15.Sundries.parts thereof, finished or unfinished, not specially provided for, 55 per centum ad valorem; fish hooks, artificial baits, and all other fishing tackle and parts thereof, fly books, fly boxes, fishing baskets or creels, finished or unfinished, not specially provided for, except fishing lines, *Proviso*.Feathers prohibition not applicable.fishing nets, and seines, 45 per centum ad valorem: *Provided*, That any prohibition of the importation of feathers in this Act shall not be construed as applying to artificial flies used for fishing, or to feathers used for the manufacture of such flies. Par. 1536. Candles, etc. Candles, 27½ per centum ad valorem; manufactures of amber, bladders, or wax, or of which these substances or any of them is the component material of chief value, not specially provided for, 20 per centum ad valorem. Par. 1537. Bone, chip, straw, palm leaf articles.
(a)Manufactures of bone, chip, grass, sea grass, horn, quills, palm leaf, straw, weeds, or whalebone, or of which these substances or any of them is the component material of chief value, not specially provided for, 25 per centum ad valorem; manufactures Meaning of “grass” and “straw.” of chip roping, 25 per centum ad valorem. The terms “grass” and “straw” mean these substances in their natural state and not the separated fibers thereof.
(b)India rubber, etc. Manufactures of india rubber or guttapercha, or of which these substances or either of them is the component material of chief value, not specially provided for, 25 per centum ad valorem; automobile, motor cycle, and bicycle tires composed wholly or in chief value of rubber, 10 per centum ad valorem; molded insulators and insulating materials, wholly or partly manufactured, composed wholly or in chief value of rubber or guttapercha, 30 per centum ad valorem; manufactures composed wholly or in chief value of Hard rubber.india rubber known as “hard rubber”, not specially provided for, finished or unfinished, 35 per centum ad valorem.
(c)Combs. Combs of whatever material composed, except combs wholly of metal, not specially provided for; if valued at $4.50 or less per gross, 1 cent each and 25 per centum ad valorem; if valued at more than $4.50 per gross, 2 cents each and 35 per centum ad valorem. Par. 1538. Ivory, mother-of-pearl, etc., manufactures. Manufactures of ivory or vegetable ivory, or of which either of these substances is the component material of chief value, not specially provided for; manufactures of mother-of-pearl or shell, or of which these substances or either of them is the component material of chief value, not specially provided for; and shells and pieces of shells engraved, cut, ornamented, or otherwise manufactured, 35 per centum ad valorem. Par. 1539. Electrical insulators.
(a)Electrical insulators and other articles, wholly or partly manufactured, composed wholly or in chief value of shellac or copal, not specially provided for, 30 per centum ad valorem.
(b)Laminated products. Laminated products (whether or not provided for elsewhere in this Act) of which any synthetic resin or resin-like substance is the chief binding agent, in sheets or plates, 25 cents per pound and 30 per centum ad valorem; in rods, tubes, blocks, strips, blanks, or other forms, 50 cents per pound and 40 per centum ad valorem; manufactures wholly or in chief value of any of the foregoing, or of any other product of which any synthetic resin or resin-like substance is the chief binding agent, 50 cents per pound and 40 per centum ad valorem. Par. 1540. Moss. Moss and sea grass, eelgrass, and seaweeds, if manufactured or dyed, 10 per centum ad valorem. Par. 1541. Musical instruments.
(a)Musical instruments and parts thereof, not specially provided for, pianoforte or player-piano actions and parts thereof, violin bow hair, pitch pipes, tuning forks, tuning hammers, and metronomes, all the foregoing, 40 per centum ad valorem; pipe 669organs or pipe-organ player actions and parts thereof, 60 per centum schedule 15.Sundries.*Proviso*.Pipe organs and player actions for installing in a church.ad valorem: *Provided*, That for pipe organs or pipe-organ player actions and parts thereof especially designed and constructed for installation and use in a particular church, or in a particular public auditorium at which it is not customary to charge an admission fee, which are imported for that specific use, and which are so installed and used within one year from the date of importation, the rate of duty shall be 40 per centum ad valorem; and the Secretary of the Treasury is authorized to make all needful rules and regulations for carrying out the provisions of this clause; cases for musical Cases, etc.instruments, 50 per centum ad valorem; chin rests for violins, 40 per centum ad valorem; bridges for fretted stringed instruments, not specially provided for, 50 per centum ad valorem; strings for musical instruments, composed wholly or in part of catgut, other gut, oriental gut, or metal, 40 per centum ad valorem; tuning pins, $1 per thousand and 35 per centum ad valorem.
(b)Violins, violas, violoncellos, and double basses, of all sizes, Violins, etc.wholly or partly manufactured or assembled, made after the year 1800, $1.25 each and 35 per centum ad valorem; unassembled parts, 40 per centum ad valorem.
(c)Carillons, and parts thereof, 20 per centum ad valorem.Carillons. Par. 1542. Phonographs, gramophones, graphophones, dictophones, Phonographs, etc.and similar articles, and parts thereof, not specially provided for, 30 per centum ad valorem; needles for phonographs, gramophones, graphophones, dictaphones, and similar articles, 8 cents per thousand and 45 per centum ad valorem. Par. 1543. Rolls: Calender rolls or bowls made wholly or Calender rolls, etc.in chief value of cotton, paper, husk, wool, or mixtures thereof, or stone of any nature, compressed between and held together by iron or steel heads or washers fastened to iron or steel mandrels or cores, suitable for use in calendering, embossing, mangling, or pressing operations, 35 per centum ad valorem. Par. 1544. Rosaries, chaplets, and similar articles of religious Rosaries, etc.devotion, of whatever material composed (except if made in whole or in part of gold, silver, platinum, gold plate, silver plate, or precious or imitation precious stones), valued at not more than $1.25 per dozen, 15 per centum ad valorem; valued at more than $1.25 per dozen, 30 per centum ad valorem; any of the foregoing if made in whole or in part of gold, silver, platinum, gold plate, silver plate, or precious or imitation precious stones, 50 per centum ad valorem. Par. 1545. Sponges, commercially known as sheepswool, 30 per Sponges.centum ad valorem; sponges, commercially known as yellow, grass, or velvet, 25 per centum ad valorem; all other sponges, not specially provided for, 15 per centum ad valorem; manufactures of sponges, or of which sponge is the component material of chief value, not specially provided for, 25 per centum ad valorem. Par. 1546. Violin rosin, 15 per centum ad valorem.Violin rosin. Par. 1547.
(a)Works of art, including
(1)paintings in oil or Works of art not specially provided for.water colors, pastels, pen and ink drawings, and copies, replicas, or reproductions of any of the same,
(2)statuary, sculptures, or copies, replicas, or reproductions thereof, valued at not less than $2.50, and
(3)etchings and engravings, all the foregoing, not specially provided for, 20 per centum ad valorem.
(b)Paintings in oil, mineral, water, or other colors, pastels, and Paintings, etc., suitable for textile designs.drawings and sketches in pen and ink, pencil, or water color, any of the foregoing (whether or not works of art) suitable as designs for use in the manufacture of textiles, floor coverings, wall paper, or wall coverings, 20 per centum ad valorem. Par. 1548. Peat moss, 50 cents per ton.Peat moss. 670 Par. 1549. schedule 15.Sundries.Pencils, crayons. etc.
(a)Pencils of paper, wood, or other material not metal, filled with lead or other material, pencils of lead, crayons (including chalk crayons and charcoal crayons or fusains), not specially provided for, 50 cents per gross and 30 per centum ad valorem; pencil point protectors, and clips, whether separate or attached to pencils, 25 cents per gross; pencils stamped with names other than the manufacturers’ or tire manufacturers’ trade name or trade-mark, 50 cents per gross and 25 per centum ad valorem; slate pencils, not in wood, 25 per centum ad valorem.
(b)Leads for pencils. Black leads for pencils, not in wood or other material, and black leads exceeding six one hundredths of one inch in diameter, G cents per gross; leads, commonly known as refills, black, colored, or indelible, not exceeding six one-hundredths of one inch in diameter and not exceeding two inches in length, 10 cents per gross, and longer leads shall pay in proportion in addition thereto; colored or crayon leads, copy or indelible leads, not specially provided for, 40 per centum ad valorem. Par. 1550. Penholders, fold pens, etc.
(a)Penholder tips, penholders and parts thereof, gold pens, combination penholders comprising penholders, pencil, rubber eraser, automatic stamp, or other attachments, 25 cents per *Proviso*.Separate duty.gross and 20 per centum ad valorem: *Provided*, That pens and penholders shall be assessed for duty separately.
(b)Fountain pens. Fountain pens, fountain-pen holders, stylographic pens, and *Proviso*.Cartons and fillers included.parts thereof, 72 cents per dozen and 40 per centum ad valorem: *Provided*, That the value of cartons and fillers shall be included in the dutiable value.
(c)Mechanical pencils. Mechanical pencils, 45 cents per gross and 40 per centum ad valorem. Par. 1551. Photographic cam eras, etc.*Provisos*.Rate on lens. Photographic cameras and parts thereof, not specially provided for, 20 per centum ad valorem: *Provided*, That if the photographic lens is the component of chief value of the camera or of the part in which it is imported, such camera or part, including the photographic lens, shall be dutiable at the rate applicable to such photographic lens when imported separately; photographic dry plates, not specially provided for, 20 per centum ad valorem; photographic films, sensitized but not exposed or developed, of every Motion-picture films.kind except motion-picture films having a width of one inch or more, 25 per centum ad valorem; motion-picture films, sensitized but not exposed or developed, four-tenths of 1 cent per linear foot of the standard width of one and three-eighths inches, and all other widths of one inch or more shall be subject to duty in equal proportion thereto; photographic-film negatives, imported in any form, for use in any way in connection with moving-picture exhibits, or for Exposed negatives.making or reproducing pictures for such exhibits, exposed but not developed, except undeveloped negative moving-picture film of American manufacture exposed abroad for silent or sound news reel, 2 cents per linear foot; exposed and developed, 3 cents per linear Positives.foot; photographic-film positives, imported in any form, for use in any way in connection with moving-picture exhibits, including herein all moving, motion, motophotography, or cinematography film pictures, prints, positives, or duplicates of every kind and nature, and of whatever substance made, 1 cent per linear foot: American motion pictures exposed abroad, etc.*Provided*, That upon the importation of photographic and motion-picture films or film negatives taken from the United States and exposed in a foreign country by an American producer of motion pictures operating temporarily in said foreign country in the course of production of a picture 60 per centum or more of which is made in the United States the duty shall be 1 cent per linear foot, and the Secretary of the Treasury shall prescribe such rules and regula-671tions as may be necessary for the entry of such films or film negatives schedule 15.Sundries.under this proviso. Par. 1552. Pipes and smokers’ articles: Common tobacco pipes Pipes and smokers articles.and pipe bowls made wholly of clay, valued at not more than 40 cents per gross, 15 cents per gross; valued at more than 40 cents per gross, 45 per centum ad valorem; tobacco pipe bowls, wholly or in chief value of brier or other wood or root, in whatever condition of manufacture, whether bored or unbored, and tobacco pipes having such bowls, 5 cents each and 60 per centum ad valorem; pipes, pipe bowls, cigar and cigarette holders, not specially provided for, and mouthpieces for pipes, or for cigar and cigarette holders, all the foregoing of whatever material composed, and in whatever condition of manufacture, whether wholly or partly finished, or whether bored or unbored, 5 cents each and 60 per centum ad valorem; pouches for chewing or smoking tobacco, cases suitable for pipes, cigar and cigarette holders, finished or partly finished; cigarette books, cigarette-book covers, cigarette paper in all forms, except cork paper; and all smokers’ articles whatsoever, and parts thereof, Exceptions.finished or unfinished, not specially provided for, of whatever material composed, except china, porcelain, parian, bisque, earthenware, Meerschaum.or stoneware, 60 per centum ad valorem; meerschaum, crude or unmanufactured, 20 per centum ad valorem.Thermostatic bottles, etc. Par. 1553. All thermostatic bottles, carafes, jars, jugs, and other thermostatic containers, or blanks and pistons of such articles, of whatever material composed, constructed with a vacuous or partially vacuous insulation space to maintain the temperature of the contents, whether imported, finished or unfinished, with or without a jacket or casing of metal or other material, shall be subject to the following Capacity.rates of duty, namely: Having a capacity of one pint or less, 15 cents each; having a capacity of more than one pint and not more than two pints, 30 cents each; having a capacity of more than two pints, 30 cents each and in addition thereto 5 cents for each pint or fraction thereof by which the capacity exceeds two pints; and in addition thereto, on all the foregoing. 45 per centum ad valorem; parts of any of the foregoing not including those above mentioned, 55 per *Provisos*.Marking required.centum ad valorem: *Provided*, That all articles specified in this paragraph when imported shall have the name of the maker or purchaser and beneath the same the name of the country of origin legibly, indelibly, and conspicuously etched with acid on the glass part, and die stamped on the jacket or casing of metal or other material, in a place that shall not be covered thereafter: *Provided further*, On wrapper, etc.That each label, wrapper, box, or carton in which any of the foregoing arc wrapped or packed, when imported, shall have the name of the maker or purchaser and beneath the same the name of the country of origin legibly, indelibly, and conspicuously stamped or printed thereon. Par. 1554. Umbrellas, parasols, and sunshades, covered with material Umbrellas, etc.other than paper or lace, not embroidered or appliquéd, 40 per centum ad valorem; walking canes, finished or unfinished, 40 per centum ad valorem; handles and sticks for umbrellas, parasols, sunshades, and walking canes, 40 per centum ad valorem, except that if wholly or in chief value of synthetic resin, the rate shall be 75 per centum ad valorem. Par. 1555. Waste, not specially provided for, 10 per centum ad Waste.valorem. Par. 1556. Bleached beeswax, 30 per centum ad valorem.Beeswax. Par. 1557. Stamping and embossing materials of pigments, Stamping and embossing materials.mounted on paper or equivalent backing and releasable from the 672schedule 15.Sundries.backing by means of heat and pressure, three-eighths of 1 cent per hundred square inches. Par. 1558. Nonenumerated articles.Raw. That there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles not enumerated or provided for, a duty of 10 per centum ad valorem, and on all Manufactured.articles manufactured, in whole or in part, not specially provided for, a duty of 20 per centum ad valorem. Par. 1559. Articles similar to enumerated. That each and every imported article, not enumerated in this Act, which is similar, either in material, quality, texture, or the use to which it may be applied to any article enumerated in this Act as chargeable with duty, shall be subject to the same rate of duty which is levied on the enumerated article which it most Resembling two or more.resembles in any of the particulars before mentioned; and if any nonenumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable, there shall be levied on such nonenumerated article the same rate of duty as is chargeable on the article which it resembles paying the highest rate of duty; Of two or more materials.and on articles not enumerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the component Meaning “component material of chief value.”material thereof of chief value; and the words “component material of chief value,” wherever used in this Act, shall be held to mean that component material which shall exceed in value any other single Determining of value.component material of the article; and the value of each component material shall be determined by the ascertained value of such material Highest rate applicable.in its condition as found in the article. If two or more rates of duty shall be applicable to any imported article, it shall be subject to duty at the highest of such rates. TITLE II— FREE LISTTITLE II.free list. Section 201. Articles exempt from duty. That on and after the day following the passage of this Act, except as otherwise specially provided for in this Act, the articles mentioned in the following paragraphs, when imported into the United States or into any of its possessions (except the Philippine Islands, the Virgin Islands, American Samoa, and the island of Guam), shall be exempt from duty: SCHEDULE 16schedule 16. Par. 1601. Acids and acid anhydrides. Acids and acid anhydrides: Hydrofluoric acid, hydrochloric or muriatic acid, nitric acid, sulphuric acid or oil of vitriol, and mixtures of nitric and sulphuric acids, valerianic acid, and all anhydrides of the foregoing not specially provided for. Par. 1602. Aconite, medicinal plants, etc. Aconite, aloes, asafetida, buchu leaves, cocculus indicus, ipecac, jalap, licorice root, manna; marshmallow or althea root, leaves and flowers; mate, and pyrethrum or insect flowers, all the foregoing which are natural and uncompounded and are in a crude state, not advanced in value or condition by shredding, grinding, chipping, crushing, or any other process or treatment whatever beyond that essential to proper packing and the prevention of decay *Proviso.*Alcohol prohibition.or deterioration pending manufacture: *Provided*, That no article containing alcohol shall be admitted free of duty under this paragraph. Par. 1603. Agates, unmanufactured. Par. 1604. *Agates.*Agricultural implements. Agricultural implements: Plows, tooth or disk harrows, headers, harvesters, reapers, agricultural drills and planters, mowers, horserakes, cultivators, thrashing machines, cotton gins, machinery for use in the manufacture of sugar, wagons and calls, cream separators valued at not more than $50 each, and all other 673agricultural implements of any kind or description, not specially free list.provided for, whether in whole or in parts, including repair parts:*Proviso.*Named dutiable article excepted. *Provided*, That no article specified by name in Title I shall be free of duty under this paragraph. Par. 1605. Albumen, not specially provided for.Albumen.Animals for breeding.*Post*, p. 674. Par. 1606.
(a)Any animal imported by a citizen of the United States specially for breeding purposes, shall be admitted free, whether intended to be used by the importer himself or for sale for such purposes, except black or silver foxes: *Provided*, That no such *Provisos.*Registered breed only.animal shall be admitted free unless pure bred of a recognized breed and duly registered in a book of record recognized by the Secretary of Agriculture for that breed: *Provided further*, That the certificate Pedigree certificate required.of such record and pedigree of such animal shall be produced and submitted to the Department of Agriculture, duly authenticated by the proper custodian of such book of record, together with an affidavit of the owner, agent, or importer that the animal imported is the identical animal described in said certificate of record and pedigree. Regulations to determine purity.The Secretary of Agriculture may prescribe such regulations as may be required for determining the purity of breeding and the identity of such animal: *And provided further*, That the collectors of customs Official determination.shall require a certificate from the Department of Agriculture stating that such animal is pure bred of a recognized breed and duly registered in a book of record recognized by the Secretary of Agriculture for that breed.
(b)The Secretary of the Treasury may prescribe such additional Enforcing regulations.regulations as may be required for the strict enforcement of this provision.
(c)Horses, mules, asses, cattle, sheep, and other domestic animals Domestic animals temporary crossing frontier and returning.straying across the boundary line into any foreign country, or driven across such boundary line by the owner for temporary pasturage purposes only, together with their offspring, shall be dutiable unless brought back to the United States within eight months, in which case they shall be free of duty, under regulations to be prescribed by the Secretary of the Treasury: *And provided further*, Application extended.That the provisions of this Act shall apply to all such animals as have been imported and are in quarantine or otherwise in the custody of customs or other officers of the United States at the date of the taking effect of this Act. Par. 1607. Animals and poultry, brought into the United States Animals temporarily brought in for breeding, exhibition, etc.temporarily for a period not exceeding six months, for the purpose of breeding, exhibition, or competition for prizes offered by any agricultural, polo, or racing association; but a bond shall be given Bond required.in accordance with regulations prescribed by the Secretary of the Teams of immigrants.Treasury; also teams of animals, including their harness and tackle, and the wagons or other vehicles actually owned by persons emigrating from foreign countries to the United States with their families, and in actual use for the purpose of such emigration, under such regulations as the Secretary of the Treasury may prescribe; and Wild animate, not for sale.wild animals and birds intended for exhibition in zoological collections for scientific or educational purposes, and not for sale or profit. Par. 1608. Antimony ore.Antimony ore. Par. 1609. Annatto, archil, cochineal, cudbear, gambier, litmus Annatto, etc.prepared or unprepared; all the foregoing, and extracts thereof, not containing alcohol. Par. 1610. Antitoxins, vaccines, viruses, serums, and bacterins, Therapeutic serums, etc.used for therapeutic purposes. Par. 1611. Argols, tartar, and wine lees, crude or partly refined, Argols, etc.containing less than 90 per centum of potassium bitartrate, and calcium tartrate, crude. 674 Par. 1612. free list. Arrowroot, crude or manufactured, and arrowroot Arrowroot.starch and flour. Par. 1613. Sulphide of arsenic. Sulphide of arsenic. Par. 1614. Arsenious acid. Arsenious acid or white arsenic. Par. 1615. Domestic articles, returned by exporter. Articles the growth, produce, or manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means if imported by or for the account of the person who exported them from the United States; steel boxes, casks, barrels, carboys, bags, and other containers or Containers filled with foreign products.coverings of American manufacture exported filled with American products, or exported empty and returned filled with foreign products, including shooks and staves when returned as barrels or boxes; also quicksilver flasks or bottles, drums of iron, steel, or other metal of either domestic or foreign manufacture, used for the shipment of acids, or other chemicals, which shall have been Identification.actually exported from the United States; but proof of the identity of such articles shall be made, under general regulations to be prescribed by the Secretary of the Treasury, but the exemption of bags from duty shall apply only to such domestic bags as may be imported by the exporter thereof, and if any such articles are subject to internal-revenue tax at the time of exportation, such tax shall be proved to have been paid before exportation and not Photographic plates, etc.refunded; photographic dry plates and films of American manufacture (except moving-picture films to be used for commercial purposes) exposed abroad, whether developed or not, and photographic films light struck or otherwise damaged, or worn out, so as to be unsuitable for any other purpose than the recovery of the constituent materials, provided the basic films are of American manufacture, but proof of the identity of such articles shall be made under general regulations to be prescribed by the Secretary of the Articles repaired abroad, dutiable.Treasury; articles exported from the United States for repairs may be returned upon payment of a duty upon the value of the repairs at the rate at which the article itself would be subject if imported, under conditions and regulations to be prescribed by the Secretary *Provisos.*Drawback, etc.of the Treasury: *Provided*, That this paragraph shall not apply to any article upon which an allowance of drawback has been made, the reimportation of which is hereby "prohibited except upon payment of duties equal to the drawbacks allowed; or to any article Containers for goods not dutiable.manufactured in bonded warehouse and exported under any provision of law; except that it shall apply to articles (not dutiable under section 504 as unusual coverings and containers) used as coverings Reimported manufactured tobacco.or containers for merchandise not subject to an ad valorem rate of duty: *Provided further*, That when manufactured tobacco which has been exported without payment of internal-revenue tax shall be reimported it shall be retained in the custody of the collector of customs until internal-revenue stamps in payment of the legal duties Dutiable animals excepted.*Ante*, p. 673.shall be placed thereon: *And provided further*, That the provisions of this paragraph shall not apply to animals made dutiable under the provisions of paragraph 1606. Par. 1616. Asbestos. Asbestos, unmanufactured, asbestos crudes, fibers, stucco, and sand and refuse containing not more than 15 per centum of foreign matter. Par. 1617. Waste bagging. Waste bagging, and waste sugar sack cloth. Par. 1618. Bananas. Bananas and plantains, green or ripe. Par. 1619. Cinchona bark, etc. Barks, cinchona or other, from which quinine may be extracted. Par. 1620. Bells, broken. Bells, broken, and bell metal, broken and fit only to be remanufactured. 675 Par. 1621. Bibles, comprising the books of the Old or New Testament, free list.or both, bound or unbound.Bibles. Par. 1622. All binding twine manufactured from New Zealand Binding twine.hemp, henequen, manila, istle or Tampico fiber, sisal grass, or sunn, or a mixture of any two or more of them, of single ply and measuring not exceeding seven hundred and fifty feet to the pound.Bread.*Proviso.*Yeast requirement. Par. 1623. Bread: *Provided*, That no article shall be exempted from duty as bread unless yeast was the leavening substance used in its preparation. Par. 1624. Fish sounds.Fish sounds. Par. 1625. Blood, dried, not specially provided for.Dried blood. Par. 1626. Bolting cloths composed or silk, imported expressly for Bolting cloths.milling purposes, and so permanently marked as not to be available for any other use. Par. 1627. Bones: Crude, steamed, or ground; bone Bones, fertilizers.dust, bone meal, and bone ash; and animal carbon suitable only for fertilizing purposes. Par. 1628. Books, engravings, photographs, etchings, bound or Books for Government use.unbound, maps and charts imported by authority or for the use of the United States or for the use of the Library of Congress. Par. 1629. Hydrographic charts and publications issued for their Hydrographic charts foreign public documents, etc.subscribers or exchanges by scientific or literary associations or academies, and publications of individuals for gratuitous private circulation, not advertising matter, and public documents issued by foreign Governments; books, maps, music, engravings, photographs, Books printed more than 20 years when imported.etchings, lithographic prints, bound or unbound, and charts, which have been printed more than twenty years at the time of importation: *Provided*, That where any such books have been rebound wholly *Proviso.*Rebinding dutiable.*Ante*, p. 656.or in part in leather within such period, the binding so placed upon such books shall be dutiable as provided in paragraph 1410. Par. 1630. Books and pamphlets printed wholly or chiefly in languages Books in other languages.For the blind.other than English; books, pamphlets, and music, in raised print, used exclusively by or for the blind; Braille tablets, cuba rithms, special apparatus and objects serving to teach the blind, including printing apparatus, machines, presses, and types for the use and benefit of the blind exclusively. Par. 1631. Any society or institution incorporated or established Books, etc., for public societies, etc.solely for religious, philosophical, educational, scientific, or literary purposes, or for the encouragement of the fine arts, or any college, academy, school, or seminary of learning in the United States, or any State or public library, may import free of duty any book, map, music, engraving, photograph, etching, lithographic print, or chart, for its own use or for the encouragement of the fine arts, and not for sale, under such rules and regulations as the Secretary of the Treasury may prescribe. Par. 1632. Books, libraries, usual and reasonable furniture, and Books, household effects used abroad.similar household effects of persons or families from foreign countries if actually used abroad by them not less than one year, and not intended for any other person or persons, nor for sale. Par. 1633. Borax, crude or unmanufactured, and borate of lime, Borax.borate of soda, and other borate material, crude and unmanufactured, not specially provided for. Par. 1634. Brass, old brass, clippings from brass or Dutch metal, Brass, old.all the foregoing, fit only for remanufacture. Par. 1635. Brazilian or pichurim beans.Brazilian beans. Par. 1636. Brazilian pebble, unwrought or unmanufactured.Brazilian pebble. Par. 1637. Bristles, crude, not sorted, bunched, or prepared.Bristles. Par. 1638. Bullion, gold or silver.Bullion. Par. 1639. Burgundy pitch.Burgundy pitch. Par. 1640. Burrstones, manufactured or bound up into millstones.Burrstones. 676 Par. 1641. free list. Calcium: Chloride, crude; nitrate, and cyanamid or Calcium, chloride.lime nitrogen. Par. 1642. Calcium arsenate. Calcium arsenate. Par. 1643. Typesetting, shoe, road, etc., machines. Linotype and all typesetting machines, shoe machinery, sand-blast machines, sludge machines, and tar and oil spreading machines used in the construction and maintenance of roads and in improving them by the use of road preservatives; all the foregoing whether in whole or in part, including repair parts. Par. 1644. Cerite. Cerite or cerium ore. Par. 1645. Chalk. Chalk, crude, not ground, bolted, precipitated, or otherwise manufactured. Par. 1646. Chestnuts. Chestnuts (including marrons), not further advanced than crude, dried, or baked. Par. 1647. Chrome ore. Chromite or chrome ore. Par. 1648. Chip. Chip and chip roping, not specially provided for. Par. 1649. Citrons. Citrons and citron peel, crude, dried, or in brine. Par. 1650. Coal. Coal, anthracite, semianthracite, bituminous, semi-bituminous, culm, slack, and shale; coke; compositions used for fuel in which coal or coal dust is the component material of chief value, *Proviso.*Countervailing duty, if from country taxing American products.whether in briquets or other form: *Provided*, That if any country, dependency, province, or other subdivision of government imposes a duty on any article specified in this paragraph, when imported from the United States, an equal duty shall be imposed upon such article coming into the United States from such country, dependency, province, or other subdivision of government. Par. 1651. Coal-tar products. Coal-tar products: Acenaphthene, anthracene having a purity of less than 30 per centum, benzene, carbazole having a purity of less than 65 per centum, cumene, cymene, fluorene, methylanthracene, methylnaphthalene, naphthalene which alter the removal of all the water present has a solidifying point less than seventy-nine degrees centigrade, pyridine, toluene, xylene, dead or creosote oil, anthracene oil, pitch of coal tar, pitch of blast-furnace tar, pitch of oil-gas tar, pitch of water-gas tar, crude coal tar, crude blast-furnace tar, crude oil-gas tar, crude water-gas tar, all other distillates of any of these tars which on being subjected to distillation yield in the portion distilling below one hundred and ninety degrees centigrade a quantity of tar acids less than 5 per centum of the original distillate, all mixtures of any of these distillates and any of the foregoing pitches, and all other materials or products *Ante*, pp. 592–595.that are found naturally in coal tar, whether produced or obtained from coal tar or other source, and not specially provided for in paragraph 27 or 28 of Title I of this Act. Par. 1652. Cobalt. Cobalt and cobalt ore. Par. 1653. Cocoa. Cocoa or cacao beans, and shells thereof. Par. 1654. Coffee, except into Porto Rico.*Pod*, p. 696. Coffee, except coffee imported into Porto Rico and upon which a duty is imposed under the authority of section 319. Par. 1655. Coins. Coins of gold, silver, copper, or other metal. Par. 1656. Coir. Coir, and coir yarn. Par. 1657. Composition metal. Composition metal of which copper is the component material of chief value, not specially provided for. Par. 1658. Copper ore, etc. Copper ore; regulus of, and black or coarse copper, and cement copper; old copper, fit only for remanufacture, copper scale, clippings from new copper, and copper in plates, bars, ingots, or pigs, not manufactured or specially provided for. Par. 1659. Copper sulphate, etc. Copper sulphate or blue vitriol; copper acetate and subacetate or verdigris. Par. 1660. Coral. Coral, marine, uncut, and unmanufactured. Par. 1661. Cork. Cork wood, or cork bark, unmanufactured, and cork waste, shavings, and cork refuse of all kinds. 677 Par. 1662. Cotton, not specially provided for, and cotton waste.free list. Par. 1663. Cryolite, or kryolith.Cotton.Kryolith. Par. 1664. Metallic mineral substances in a crude state, such as Crude metallic minerals.drosses, skimmings, residues, brass foundry ash, and flue dust, not specially provided tor. Par. 1665. Curling stones.Curling stones. Par. 1666. Cuttlefish bone.Cuttlefish bone. Par. 1667. Cyanide: Potassium cyanide, sodium cyanide, all Cyanide.cyanide salts and cyanide mixtures (not including sulphocyanides or thiocyanides, thiocyanates, nitroprussides, ferrocyanides, ferricyanides, and cyanates). Par. 1668. Diamonds and other precious stones, rough or uncut, Diamonds, etc.and not advanced in condition or value from their natural state by cleaving, splitting, cutting, or other process, whether in their natural form or broken, glaziers’ and engravers’ diamonds, any of the foregoing not set, miners’ diamonds, and diamond dust. Par. 1669. Drugs such as barks, beans, berries, buds, bulbs, bulbous Crude vegetable or animal drugs, not edible.roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, herbs, leaves, lichens, mosses, logs, roots, stems, vegetables, seeds (aromatic, not garden seeds), seeds of morbid growth, weeds, and all other drugs of vegetable or animal origin; all the foregoing which are natural and uncompounded drugs and not edible, and not specially provided for, and are in a crude state, not advanced in value or condition by shredding, grinding, chipping, crushing, or any other process or treatment whatever beyond that essential to the proper packing of the drugs and the prevention of decay or deterioration pending manufacture: *Provided*, That no article containing *Proviso.*Alcohol exclusion.alcohol shall be admitted free of duty under this paragraph. Par. 1670. Dyeing or tanning materials: Fustic wood, hemlock Vegetable dyeing or tanning materials.bark, logwood, mangrove bark, oak bark, quebracho wood, wattle bark, dividivi, mvrobalans fruit, sumac, valonia, nutgalls or gall nuts, and all articles of vegetable origin used for dyeing, coloring, staining, or tanning, all the foregoing, whether crude or advanced in value or condition by shredding, grinding, chipping, crushing, or Alcohol exclusion.any similar process; all the foregoing not containing alcohol and not specially provided for. Par. 1671. Eggs of birds, fish, and insects (except fish roe for food Eggs.purposes): *Provided*, That the importation of eggs of wild birds is *Proviso.*Wild birds, restricted.prohibited, except eggs of game birds imported for propagating purposes under regulations prescribed by the Secretary of Agriculture, and specimens imported for scientific collections. Par. 1672. Emery ore and corundum ore, and crude artificial Emery, etc.abrasives, not specially provided for. Par. 1673. Enfleurage greases, floral essences and floral concretes: Enfleurage greases, etc.*Proviso.*Alcohol exclusion. *Provided*, That no article mixed or compounded with or containing alcohol shall be exempted from duty under this paragraph. Par. 1674. Fans, common palm-leaf, plain and not ornamented or Palm-leaf fans, etc.decorated in any manner, and palm leaf in its natural state not colored, dyed, or otherwise advanced or manufactured. Par. 1675. Ferrous sulphate or copperas.Copperas. Par. 1676. Fibrin, in all forms.Fibrin. Par. 1677. Fish imported to be used for purposes other than human consumption.Fish, nonedible. Par. 1678. Fishskins, raw or salted.Fishskins. Par. 1679. Natural flint, natural flints, and natural flint stones, unground.Flints. Par. 1680. Fossils.Fossils. Par. 1681. Furs and fur skins, not specially provided for, undressed.Furs, undressed. 678 Par. 1682. free list. Live game animals and birds, imported for stocking Live game animals and birds.purposes, and game animals and birds killed in foreign countries by residents of the United States and imported by them for noncommercial purposes; under such regulations as the Secretary of Agriculture and the Secretary of the Treasury shall prescribe. Par. 1683. Goldbeaters’ molds, etc.Textile fibers, unmanufactured. Goldbeaters’ molds and goldbeaters’ skins. Par. 1684. Grasses and fibers: Henequen, sisal, manila, jute, jute butts, kapok, istle or Tampico fiber, New Zealand fiber, sunn, maguey, ramie or China grass, raffia, pulu, and all other textile grasses or fibrous vegetable substances, not dressed or manufactured in any manner, and not specially provided for. Par. 1685. Fertilizers. Guano, basic slag (ground or unground), manures, and (notwithstanding any other provision of this Act) those grades of all other substances used chiefly for fertilizers, or chiefly as an ingredient in the manufacture of fertilizers. Par. 1686. Gums and resins. Gums and resins: Damar, kauri, copal, chicle, dragon’s blood, kadaya, sandarac, tragacanth, tragasol, and other natural gums, natural gum resins, and natural resins, not specially provided for. Par. 1687. Explosives. Gunpowder, sporting powder, and all other explosive substances, not specially provided for, and not wholly or in chief *Proviso.*Countervailing duty on imports from country taxing American products.value of cellulose esters: *Provided*, That if any country, dependency, province, or other subdivision of government imposes a duty on any article specified in this paragraph, when imported from the United States, an equal duty shall be imposed upon such article coming into the United States from such country, dependency, province, or other subdivision of government. Par. 1688. Animal hair, unmanufactured. Hair of horse, cattle, and other animals, cleaned or uncleaned, drawn or undrawn, but unmanufactured, not specially provided for. Par. 1689. Glue stock. Hide cuttings, raw, with or without hair, ossein, and all other glue stock. Par. 1690. Rawhide rope. Rope made of rawhide. Par. 1691. Hides, India water buffalo. Hides and skins of the India water buffalo imported to be used in the manufacture of rawhide articles. Par. 1692. Hones. Hones, whetstones, and grindstones. Par. 1693. Hoofs. Hoofs, unmanufactured. Par. 1694. Horns Horns and parts of, including horn strips and tips, unmanufactured. Par. 1695. Horses, etc., for slaughter.Ice.India rubber, etc., crude. Horses or mules imported for immediate slaughter. Par. 1696. Ice. Par. 1697. India rubber and guttapercha, crude, including jelutong or pontianak, guayule, gutta balata, and gutta siak, and scrap or refuse india rubber and guttapercha fit only for remanufacture. Par. 1698. Iodine. Iodine, crude, and copper iodide, crude. Par. 1699. Iridium etc. Iridium, osmium, palladium, rhodium, and ruthenium, and native combinations thereof with one another or with platinum. Par. 1700. Iron ore. Iron ore, including manganiferous iron ore, and the dross or residuum from burnt pyrites. Par. 1701. Ivory tusks. Ivory tusks in their natural state or cut vertically across the grain only, with the bark left intact. Par. 1702. Jet. Jet, unmanufactured. Par. 1703. Joss stick. Joss stick or joss light. Par. 1704. Waste rope. Waste rope. Par. 1705. Kelp. Kelp. Par. 1706. Kieserite. Kieserite. Par. 1707. Lac. Lac: Crude, seed, button, stick, or shell. Par. 1708. Lava. Lava, unmanufactured. Par. 1709. Leeches. Leeches. Par. 1710. Asphalt, etc. Limestone-rock asphalt; asphaltum and bitumen. 679 Par. 1711. Lifeboats and life-saving apparatus specially imported free list.by societies and institutions incorporated or established to encourage Lifeboats, etc.the saving of human life. Par. 1712. Lithographic stones, not engraved.Lithographic stones. Par. 1713. Loadstones.Loadstones. Par. 1714. Manuscripts, not specially provided for.Manuscripts. Par. 1715. Marrow, crude.Marrow. Par. 1716. Mechanically ground wood pulp, Wood pulp.chemical wood pulp, unbleached or bleached. Par. 1717. Medals of gold, silver, or copper, and other metallic Medals, etc., as prizes.articles actually bestowed by foreign countries or citizens of foreign countries as trophies or prizes, and received and accepted as honorary distinctions. Par. 1718. Mineral salts obtained by evaporation from mineral Mineral salts.waters, when accompanied by a duly authenticated certificate and satisfactory proof showing that they are in no way artificially prepared and are only the product of a designated mineral spring. Par. 1719. Minerals, crude, or not advanced in value or condition Crude minerals.by refining or grinding, or by other process of manufacture, not specially provided for. Par. 1720. Models of inventions and of other improvements in Models of inventions.the arts, to be used exclusively as models and incapable of any other use. Par. 1721. Monazite sana and other thorium ores.Thorium ores. Par. 1722. Moss, seaweeds, and vegetable substances, crude or Moss, seaweeds, etc.unmanufactured, not specially provided for. Par. 1723. Muzzle-loading muskets, shotguns, Shotguns, etc.rifles, and parts thereof. Par. 1724. Needles, hand sewing or darning.Needles, sewing. Par. 1725. Nets or finished sections of nets for use in otter trawl Otter fishing nets.fishing, if composed wholly or in chief value of manila. Par. 1726. Newspapers, undeveloped negative moving-picture film Newspapers, periodicals, etc.of American manufacture exposed abroad for silent or sound news reel, and periodicals; but the term “periodicals” as herein used shall Conditions.be understood to embrace only unbound or paper-covered publications issued within six months of the time of entry, devoted to current literature of the day, or containing current literature as a predominant feature, and issued regularly at stated periods, as weekly, monthly, or quarterly, and bearing the date of issue. Par. 1727. Oil-bearing seeds and nuts: Copra, hempseed, kapok Oil-bearing seeds and nuts.seed, palm nuts, palm-nut kernels, tung nuts, rapeseed, rubber seed, perilla and sesame seed; seeds and nuts, not specially provided for, when the oils derived therefrom are free of duty. Par. 1728. Nux vomica, gentian, sarsaparilla root, belladonna, Nux vomica, etc.henbane, stramonium, and ergot. Par. 1729. Oakum.Oakum. Par. 1730.
(a)All products of American fisheries (including fish, American fisheries.Products of, not landed in foreign country.shellfish, and other marine animals, and spermaceti, whale, fish, and other marine animal oils), which have not been landed in a foreign country or which, if so landed, have been landed solely for transshipment without change in condition: *Provided*, That fish the product *Provisos.*Exempt, if landed abroad and only beheaded, etc.of American fisheries (except cod, haddock, hake, pollock, cusk, mackerel, and swordfish) landed in a foreign country and there not further advanced than beheaded, eviscerated, packed in ice, frozen, and with fins removed, shall be exempt from duty: *Provided further*, North Atlantic coasts fisheries.Vol. 8, p. 248.That products of American fisheries, prepared or preserved by an American fishery, on the treaty coasts of Newfoundland, Magdalen Islands, and Labrador, as such coasts are defined in the Convention of 1818 between the United States and Great Britain, shall be exempt from duty. 680
(b)free list.Cod oil.Distilled or essential oils. Eulachon oil, cod oil, and cod-liver oil. Par. 1731. Oils, distilled or essential: Anise, bergamot, bitter almond, camphor, caraway, cassia, cinnamon, citronella, geranium, lavender, lemon-grass, lime, lignaloe or bois de rose, neroli or orange flower, origanum, palmarosa, pettigrain, rose or otto of roses, rosemary, *Proviso.*Alcohol exclusion.spike lavender, thyme, and ylang ylang or cananga: *Provided*, That no article mixed or compounded with or containing alcohol shall be exempted from duty under this paragraph. Par. 1732. Expressed or extracted oils. Oils, expressed or extracted: Croton, palm, perilla, and sweet almond; olive, palm-kernel, rapeseed, sunflower, and sesame oil, rendered unfit for use as food or for any but mechanical or manufacturing purposes, by such means as shall be satisfactory to the Secretary of the Treasury and under regulations to be prescribed by him; tung oil; and nut oils not specially provided for. Par. 1733. Mineral oils. Oils, mineral: Petroleum, crude, fuel, or refined, and all distillates obtained from petroleum, including kerosene, benzine, naphtha, gasoline, paraflin, and paraffin oil, not specially provided for. Par. 1734. Ores, gold, silver, etc. Ores of gold, silver, or nickel; nickel matte; nickel oxide; ores of the platinum metals; sweepings of gold and silver. Par. 1735. Decalcomania paper.Parchment and vellum.Paris green and London purple.Pearl, mother of, etc. Duplex decalcomania paper not printed. Par. 1736. Parchment and vellum. Par. 1737. Paris green and London purple. Par. 1738. Pearl, mother of, and shells, not sawed, cut, flaked, polished, or otherwise manufactured, or advanced in value from the natural state. Par. 1739. Personal effects of citizens dying abroad. Personal effects, not merchandise, of citizens of the United States dying in foreign countries. Par. 1740. Phosphates. Phosphates, crude, and apatite. Par. 1741. Pigeons. Pigeons, fancy or racing. Par. 1742. Plants for the Government. Plants, trees, shrubs, roots, seed cane, seeds, and other material for planting, imported by the Department of Agriculture or the United States Botanic Garden. Par. 1743. Gypsum. Plaster rock or gypsum, crude. Par. 1744. Platinum. Platinum, unmanufactured or in ingots, bars, sheets, or plates not less than one-eighth of one inch in thickness, sponge, or scrap. Par. 1745. Potash salts. Potassium chloride or muriate of potash, potassium sulphate, kainite, wood ashes and beet-root ashes, and all crude potash salts not specially provided for. Par. 1746. Saltpeter. Potassium nitrate or saltpeter, crude. Par. 1747. Professional books, tools, etc., of immigrants. Professional books, implements, instruments, and tools of trade, occupation, or employment in the actual possession of persons emigrating to the United States owned and used by them Restriction.abroad; but this exemption shall not be construed to include machinery or other articles imported for use in any manufacturing establishment, or for any other person or persons, or for sale, nor shall it be construed to include theatrical scenery, properties, and apparell Temporary admission of theatrical properties, etc.but such articles brought by proprietors or managers of theatrical exhibitions arriving from abroad, for temporary use by them in such exhibitions, and not for any other person, and not for sale, and which have been used by them abroad, shall be admitted Bond.free of duty under such regulations as the Secretary of the Treasury may prescribe; but bonds shall be given for the payment to the United States of such duties as may be imposed by law upon any and all such articles as shall not be exported within six months *Proviso.*Extension of time.after such importation: *Provided*, That the Secretary of the Treasury may, in his discretion, extend such period for a further term of six months in case application shall be made therefor. 681 Par. 1748. Quinine sulphate and all alkaloids and salts of alkaloids free list.Quinine.derived from cinchona bark. Par. 1749. Radium, and salts of, and radioactive substitutes.Radium. Par. 1750. Rag pulp; paper stock, crude, of every description, Crude paper stock.including all grasses, fibers, rags, waste (including jute, hemp, and flax waste), shavings, clippings, old paper, rope ends, waste rope, and waste bagging, and all other waste not specially provided for, including old gunny cloth, and old gunny bags, used chiefly for paper making, and no longer suitable for bags. Par. 1751. Rennet, raw or prepared.Rennet. Par. 1752. Patna rice cleaned for use in the manufacture of canned Patna rice.soups. Par. 1753. Sago, crude, and sago flour.Sago. Par. 1754. Santonin, and salts of.Santonin. Par. 1755. Sausage casings, weasands, intestines, bladders, tendons, Sausage casings, etc.and integuments, not specially provided for. Par. 1756. Sea herring, smelts, and tuna fish, fresh or frozen, Sea herring, etc.whether or not packed in ice, and whether or not whole. Par. 1757. Cowpeas not specially provided for, and sugar beetCowpeas. seed. Par. 1758. Selenium, and salts of.Selenium. Par. 1759. Sheep dip.Sheep dip. Par. 1760. Shingles of wood.Shingles of wood. Par. 1761. Shrimps, lobsters, and other shellfish, fresh or frozen Shellfish.(whether or not packed in ice), or prepared or preserved in any manner (including pastes and sauces), and not specially provided for. Par. 1762. Silk cocoons and silk waste.Silk cocoons. Silk, raw. Par. 1763. Silk, raw, in skeins reeled from the cocoon, or rereeled, but not wound, doubled, twisted, or advanced in manufacture in any way. Par. 1764. Skeletons and other preparations of anatomy.Skeletons. Par. 1765. Skins of all kinds, raw, and hides not specially provided Skins, etc.for. Par. 1766. Sodium: Nitrate, crude or refined; sulphate, crude, or Sodium.crude salt cake, and niter cake; bicarbonate or baking soda. Par. 1767. Specimens of natural history, botany, and mineralogy, Natural history, etc., specimens, not tor sale.when imported for scientific public collections, and not for sale. Par. 1768. Spices and spice seeds:
(1)Cassia, cassia buds, and cassia vera; cloves; clove stems; Spices and seeds, cassia, etc.cinnamon and cinnamon chips; ginger root, not preserved or candied; mace; nutmegs; black or white pepper; and pimento (allspice); all the foregoing, if unground;
(2)anise; caraway; cardamom; coriander; cummin; and Anise, etc.fennel. Par. 1769. Spunk.Spunk. Par. 1770. Spurs and stilts used in the manufacture of earthenware, Spurs and stilts.stoneware, or porcelain. Par. 1771. Stamps: Postage or revenue stamps, canceled or uncanceled, Foreign stamps, etc.and government stamped envelopes or post cards bearing no other printing than the official imprint thereon. Par. 1772. Standard newsprint paper.Newsprint paper. Par. 1773. Statuary and casts of sculpture for use as models or Statuary, regalia, etc., not for sale.for art educational purposes only; regalia and gems, where specially imported in good faith for the use and by order of any society incorporated or established solely for religious, philosophical, educational, Conditions.scientific, or literary purposes, or for the encouragement of the fine arts, or for the use and by order of any college, academy, school, seminary of learning, orphan asylum, or public hospital in the 682 free list.United States, or any State or public library, and not for sale, subject to such regulations as the Secretary of the Treasury shall prescribe; Meaning of “regalia.”but the term “regalia” as herein used shall be held to embrace only such insignia of rank or office or emblems as may be worn upon the person or borne in the hand during public exercises of the society or institution, and shall not include articles of furniture or fixtures, or of regular wearing apparel, nor personal property of individuals. Par. 1774. Altars, shrines, etc., for religious purposes. Altars, pulpits, communion tables, baptismal fonts, shrines, or parts of any of the foregoing, and statuary (except casts of plaster of Paris, or of compositions of paper or papiermâché), imported in good faith for presentation (without charge) to, and for the use of, any corporation or association organized and operated exclusively for religious purposes. Par. 1775. Stone and sand. Stone and sand: Burrstone in blocks, rough or unmanufactured; quartzite; traprock; rottenstone, tripoli, and sand, crude or manufactured; silica; cliff stone, freestone, granite, and sandstone, unmanufactured, and not suitable for use as monumental, paving, or building stone; all the foregoing not specially provided for. Par. 1776. Strontianite. Strontianite or mineral strontium carbonate and celestite or mineral strontium sulphate. Par. 1777. Sulphur. Sulphur in any form, and sulphur ore, such as pyrites or sulphide of iron in its natural state, and spent oxide of iron, containing more than 25 per centum of sulphur. Par. 1778. Tagua nuts. Tagua nuts. Par. 1779. Tamarinds. Tamarinds. Par. 1780. Tankage. Tankage, fish scrap, fish meal, cod-liver oil cake, and cod-liver oil cake meal, all the foregoing unfit for human consumption. Par. 1781. Tapioca. Tapioca, tapioca flour, and cassava. Par. 1782. Locust beans, etc. Locust or carob beans, and pods and seeds thereof. Par. 1783. Tea, impure, etc.Vol. 29, p. 684; Vol. 35, p. 163, Vol. 41, p. 712.[U. S. C., p. 625](/us/usc/625).
(a)Impure tea, tea waste, and tea siftings and sweepings, for manufacturing purposes in bond, pursuant to the provisions of the Act entitled “An Act to prevent the importation of impure and unwholesome tea,” approved March 2, 1897, and Acts amendatory thereof and supplementary thereto.
(b)Tea and tea plants.*Provisos*Containers. Tea not specially provided for, and tea plants: *Provided*, That all cans, boxes, and other immediate containers, including paper, and other wrappings of tea in packages of less than five pounds each, and all intermediate containers of such tea, shall be dutiable at the rate chargeable thereon if imported empty: *Provided further*, Impure tea provisions not affected.That nothing herein contained shall be construed to repeal or impair the provisions of an Act entitled “An Act to prevent the importation of impure and unwholesome tea,” approved March 2, 1897, and any Act amendatory thereof or supplementary thereto. Par. 1784. Teeth. Teeth, natural, or unmanufactured. Par. 1785. Tin ore, etc.*Proviso.*Subject to duty, when native mines produce 1,500 tons a year. Tin ore or cassiterite, and black oxide of tin: *Provided*, That there shall be imposed and paid upon cassiterite, or black oxide of tin, a duty of 4 cents per pound, and upon bar, block, pig tin and grain or granulated, a duty of 6 cents per pound when it is made to appear to the satisfaction of the President of the United States that the mines of the United States are producing one thousand five hundred tons of cassiterite and bar, block, and pig tin per year. Announcement by proclamation.The President shall make known this fact by proclamation, and thereafter said duties shall go into effect. Par. 1786. Tin, in bars, etc. Tin in bars, blocks or pigs, alloys in chief value of tin not specially provided for, and gram or granulated and scrap tin, including scrap tin plate. Par. 1787. Tobacco stems. Tobacco stems not cut, ground, or pulverized. 683 Par. 1788. Truffles, fresh, or dried or otherwise prepared or free list.Truffles.preserved. Par. 1789. Turmeric.Turmeric. Par. 1790. Turtles.Turtles. Par. 1791. Typewriters.Typewriters. Par. 1792. Uranium, oxide and salts of.Uranium. Par. 1793. Urea.Urea. Par. 1794. Vegetable tallow.Vegetable tallow. Par. 1795. Wafers, not edible.Wafers, not edible. Par. 1796. Wax: Animal, vegetable, or mineral, not specially Wax, animal, etc.provided for. Par. 1797. Disks of soft wax, commonly known as master records, Disks of soft wax.or metal matrices obtained therefrom, for use in the manufacture of sound records for export purposes. Par. 1798. Wearing apparel, articles of personal adornment, toilet Wearing apparel, etc., of persons from abroad.articles, and similar personal effects of persons arriving in the United States; but this exemption shall include only such articles Conditions.as were actually owned by them and in their possession abroad at the time of or prior to their departure from a foreign country, and as are necessary and appropriate for the wear and use of such persons and are intended for such wear and use, and shall not be held to apply to merchandise or articles intended for other persons or for *Provisos.*Jewelry limitations and restrictions on nonresidents.sale: *Provided*, That all jewelry and similar articles of personal adornment having a value of $300 or more, brought in by a nonresident of the United States, shall, if sold within three years after the date of the arrival of such person in the United States, be liable to duty at the rate or rates in force at the time of such sale, to be paid by such person: *Provided further*, That in case of Effects of returning residents.residents of the United States returning from abroad all wearing apparel, personal and household effects, and in the case of individuals returning from abroad, all professional books, implements, instruments, and tools of trade, occupation, or employment, taken by them out of the United States to foreign countries shall be admitted free of duty, without regard to their value, upon their identity being established under appropriate rules and regulations to be prescribed by the Secretary of the Treasury: *Provided further*, Amount allowed for personal purchases abroad.That up to but not exceeding $100 in value of articles acquired abroad by such residents of the United States for personal or household use or as souvenirs or curios, but not bought on commission or intended for sale, shall be admitted free of duty: *Provided further*, Limitation.That a resident of the United States shall not take advantage of the exemption herein granted within a period of thirty days from the last exemption claimed. Par. 1799. Whalebone, unmanufactured.Whalebone. Par. 1800. All barbed wire, whether plain or galvanized.Barbed wire. Par. 1801. Witherite, crude, unground.Witherite. Par. 1802. Wood charcoal.Wood charcoal. Par. 1803. Wood:Wood.
(1)Timber hewn, sided, or squared, otherwise than by Timber hewn, not sawed.sawing, and round timber used for spars or in building wharves; sawed lumber and timber, not further manufactured than planed, and tongued and grooved; all the foregoing not specially provided for: *Provided*, That if there is imported into *Proviso.*Countervailing duty on imports from country imposing duty on such American lumber.the United States any of the foregoing lumber, planed on one or more sides and tongued and grooved, manufactured in or exported from any country, dependency, province, or other subdivision of government which imposes a duty upon such lumber exported from the United States, the President may enter into negotiations with such country, dependency, province, or other subdivision of government to secure the removal of such 684 free list.duty, and if such duty is not removed he may by proclamation declare such failure of negotiations, and in such proclamation shall state the facts upon which his action is taken together with the rates imposed, and make declaration that like and equal rates shall be forthwith imposed as hereinafter provided; whereupon, and until such duty is removed, there shall be levied, collected, and paid upon such lumber, when imported directly or indirectly from such country, dependency, province, or other subdivision of government, a duty equal to the duty imposed by such country, dependency, province, or other subdivision of government upon such lumber imported from the United States.
(2)Logs. Logs; timber, round, unmanufactured; pulp woods; firewood, handle bolts, shingle bolts; gun blocks for gunstocks, rough hewn or sawed or planed on one side; and laths; all the foregoing not specially provided for. Par. 1804. Posts, eta Posts, railroad ties, and telephone, trolley, electric light, and telegraph poles of cedar or other woods. Par. 1805. Pickets, etc. Pickets, palings, hoops, and staves of wood of all kinds. Par. 1806. Sticks for umbrellas, etc. Woods: Sticks of partridge, hair wood, pimento, orange, myrtle, bamboo, rattan, india malacca joints, and other woods not specially provided for, in the rough, or not further advanced than cut into lengths suitable for sticks for umbrellas, parasols, sunshades, whips, fishing rods, or walking canes. Par. 1807. Original paintings, sketches, sculptures, eta Original paintings in oil, mineral, water, or other colors, pastels, original drawings and sketches in pen, ink, pencil, or water colors, artists’ proof etchings unbound, and engravings and woodcuts unbound, original sculptures or statuary, including not more Construction at terms used.than two replicas or reproductions of the same; but the terms “sculpture” and “statuary” as used in this paragraph shall be understood to include professional productions of sculptors only, whether in round or in relief, in bronze, marble, stone, terra cotta, ivory, wood, or metal, or whether cut, carved, or otherwise wrought by hand from the solid block or mass of marble, stone, or alabaster, or from Exclusions.metal, or cast in bronze or other metal or substance, or from wax or plaster, made as the professional productions of sculptors only; and the words “painting, “drawing, “sketch,” “sculpture,” and “statuary” as used in this paragraph shall not be understood to include any articles of utility or for industrial use, nor such as are made Etchings, eta, admitted.wholly or in part by stenciling or any other mechanical process; and the words “etchings,” “engravings,” and “woodcuts” as used in this paragraph shall be understood to include only such as are printed by hand from plates or blocks etched or engraved with hand tools and not such as are printed from plates or blocks etched or engraved by photochemical or other mechanical processes. Par. 1808. Works of art, scientific apparatus, etc., for temporary professional use. Works of art, drawings, engravings, photographic pictures, and philosophical and scientific apparatus brought by professional artists, lecturers, or scientists arriving from abroad for use by them temporarily for exhibition and in illustration, promotion, and encouragement of art, science, or industry in the United States, and not for sale, shall be admitted free of duty, under such regulations Bonds required.as the Secretary of the Treasury shall prescribe; but bonds shall be given for the payment to the United States of such duties as may be imposed by law upon any and all such articles as shall not be *Proviso.*Extension permitted.exported within six months after such importation: *Provided* That the Secretary of the Treasury may, in his discretion, extend such period for a further term of six months in cases where application therefor shall be made. Par. 1809. Works of art for permanent exhibition by States, societies, etc. Works of art, collections in illustration of the progress of the arts, sciences, agriculture, or manufactures, photographs, works in terra cotta, parian, pottery, or porcelain, antiquities and 685artistic copies thereof in metal or other material, imported in good free list.faith for exhibition at a fixed place by any State or by any society or institution established for the encouragement of the arts, science, agriculture, or education, or for a municipal corporation, and all like articles imported in good faith by any society or association, or for a municipal corporation, for the purpose of erecting a public For public monuments, etc.monument, and not intended for sale nor for any other purpose than herein expressed; but bond shall be given, under such rules and regulations Bond required.as the Secretary of the Treasury may prescribe, for the payment of lawful duties which may accrue should any of the articles aforesaid be sold, transferred, or used contrary to this provision, and such articles shall be subject at any time to examination and inspection by the proper officers of the customs: *Provided*, That the*Proviso.*Restriction. privileges of this and the preceding paragraph shall not be allowed to associations or corporations engaged in or connected with business of a private or commercial character. Par. 1810. Works of art, productions of American artists residing Works of American artists abroad, etc., for presentation to institutions, etc.temporarily abroad, or other works of art, including pictorial paintings on glass, imported expressly for presentation to a national institution or to any State or municipal corporation or incorporated religious society, college, or other public institution, including stained or painted window glass or stained or painted glass windows which are works of art when imported to be used in houses of worship, valued at $15 or more per square foot, and excluding any article, in whole or in Exclusions.part, molded, cast, or mechanically wrought from metal within twenty years prior to importation; but such exemption shall be subject to such regulations as the Secretary of the Treasury may prescribe. Par. 1811. Works of art (except rugs and carpets made after the Works of art pro duced prior to 1830.year 1700), collections in illustration of the progress of the arts, works in bronze, marble, terra cotta, parían, pottery, or porcelain, artistic antiquities, and objects of art of ornamental character or educational value which shall have been produced prior to the year 1830, but the free importation of such objects shall be subject to Violins, etc., made in 1800 or prior.such regulations as to proof of antiquity as the Secretary of the Treasury may prescribe. Violins, violas, violoncellos, and double basses, of all sizes, made in the year 1800 or prior year. Par. 1812. Gobelin tapestries used as wall hangings.Gobelin tapestries. Par. 1813. Worm gut, unmanufactured.Worm gut. Par. 1814. Zaffer.Zaffer. TITLE III— SPECIAL PROVISIONSTITLE III.special provisions. Part I— Miscellaneous SEC. 301. Philippine Islands. PHILIPPINE ISLANDS. There shall be levied, collected, and paid upon all articles coming Duty on articles from.into the United States from the Philippine Islands the rates of duty which are required to be levied, collected, and paid upon like article, imported from foreign countries: *Provided*, That all articles, the *Provisos.*Native or American products excepted.growth or product of or manufactured in the Philippine Islands rom materials the growth or product of the Philippine Islands or of the United States, or of both, or which do not contain foreign materials to the value of more than 20 per centum of their total value, upon which no drawback of customs duties has been allowed therein, coming into the United States from the Philippine Islands shall hereafter be admitted free of duty: *Provided, however*, That in American articles free to Philippines.consideration of the exemptions aforesaid, all articles, the growth, product, or manufacture of the United States, upon which no draw 686 special provisions.Direct shipments required.back of customs duties has been allowed therein, shall be admitted to the Philippine Islands from the United States free of duty: *And provided further*, That the free admission, herein provided, of such articles, the growth, product, or manufacture of the United States, into the Philippine Islands, or of the growth, product, or manufacture, as hereinbefore defined, of the Philippine Islands into the United States, shall be conditioned upon the direct shipment thereof, under a through bill of lading, from the country of origin Through contiguous countries included.to the country of destination: *Provided*, That direct shipments shall include shipments in bond through foreign territory contiguous to the United States: *Provided, however*, That if such articles become Repacking, etc., articles damaged by casualty.unpacked while en route by accident, wreck, or other casualty, or so damaged as to necessitate their repacking, the same shall be admitted free of duty upon satisfactory proof that the unpacking occurred through accident or necessity and that the merchandise involved is the identical merchandise originally shipped from the United States or the Philippine Islands, as the case may be, and that its condition has not been changed except for such damage as United States internal revenue tax on articles from the Philippines.may have been sustained: *And provided*, That there shall be levied, collected, and paid, in the United States, upon articles, goods, wares, or merchandise coming into the United States from the Philippine Islands a tax equal to the internal-revenue tax imposed in the United States upon the like articles, goods, wares, or merchandise of domestic manufacture; such tax to be paid by internal-revenue stamp or Exempt from Philippine tax.stamps, to be provided by the Commissioner of Internal Revenue, and to be affixed in such manner and under such regulations as he, with the approval of the Secretary of the Treasury, shall prescribe; and such articles, goods, wares, or merchandise shipped from said islands to the United States shall be exempt from the payment of any tax imposed by the internal revenue laws of the Philippine Islands:Articles from United States to pay Philippine revenue tax. *And provided further*, That there shall be levied, collected, and paid in the Philippine Islands, upon articles, goods, wares, or merchandise going into the Philippine Islands from the United States, a tax equal to the internal-revenue tax imposed in the Philippine Islands upon the like articles, goods, wares, or merchandise of Philippine Islands manufacture; such tax to be paid by internal-revenue stamps Exempt from United States tax.or otherwise, as provided by the laws of the Philippine Islands; and such articles, goods, wares, or merchandise going into the Philippine Islands from the United States shall be exempt from the payment of any tax imposed by the internal revenue laws of the UnitedTax on imports into Philippines, from country other than United States. States: *And provided further*, That in addition to the customs taxes imposed in the Philippine Islands, there shall be levied, collected, and paid therein upon articles, goods, wares, or merchandise imported into the Philippine Islands from countries other than the United States the internal-revenue tax imposed by the Philippine Government on like articles manufactured and consumed in the Philippine Islands or shipped thereto for consumption therein from Revenue collected payable into insular treasury.the United States: *And provided further*, That from and after the passage of this Act all internal revenues collected in or for account of the Philippine Islands shall accrue intact to the general government thereof and be paid into the insular treasury. SEC. 302. Porto Rico. PORTO RICO—EXEMPTION FROM INTERNAL-REVENUE TAXES. Goods to, exempt from United States internal revenue tax.Articles, goods, wares, or merchandise going into Porto Rico from the United States shall be exempted from the payment of any tax imposed by the internal-revenue laws of the United States. 687 SEC. 303. special provisions.Countervailing duties.Levied on imports re ceiving, etc., bounty if manufactured abroad, etc. COUNTERVAILING DUTIES. Whenever any country, dependency, colony, province, or other political subdivision of government, person, partnership, association, cartel, or corporation shall pay or bestow, directly or indirectly, any bounty or grant upon the manufacture or production or export of any article or merchandise manufactured or produced in such country, dependency, colony, province, or other political subdivision of government, and such article or merchandise is dutiable under the provisions of this Act, then upon the importation of any such article or merchandise into the United States, whether the same shall be imported directly from the country of production or otherwise, and whether such article or merchandise is imported in the same condition as when exported from the country of production or has been changed in condition by remanufacture or otherwise, there shall be levied and paid, in all such cases, in addition to the duties otherwise imposed by this Act, an additional duty equal to the net amount of Additional duty to equal bounty, etc.such bounty or grant, however the same be paid or bestowed. The Secretary of the Treasury shall from time to time ascertain and Ascertainment and declaration of bounty, etc.determine, or estimate, the net amount of each such bounty or grant, and shall declare the net amount so determined or estimated. The Secretary of the Treasury shall make all regulations he may deem necessary for the identification of such articles and merchandise and for the assessment and collection of such additional duties. SEC. 304. Marking imported articles.Country of origin to be conspicuously marked in English on article and container imported. MARKING OF IMPORTED ARTICLES.
(a)Manner of Marking.— Every article imported into the United States, and its immediate container, and the package in which such article is imported, shall be marked, stamped, branded, or labeled, in legible English words, in a conspicuous place, in such manner as to indicate the country of origin of such article, in accordance with such regulations as the Secretary of the Treasury may prescribe. Such marking, stamping, branding, or labeling shall be as nearly Character of marking.indelible and permanent as the nature of the article will permit. The Secretary of the Treasury may, by regulations prescribed hereunder, except any article from the requirement of marking, stamping, branding, or labeling if he is satisfied that such article is incapable of being marked, stamped, branded, or labeled or can not be marked, stamped, branded, or labeled without injury, or except at an expense economically prohibitive of the importation, or that the marking, stamping, branding, or labeling of the immediate container Marking of container permitted.of such article will reasonably indicate the country of origin of such article.
(b)Additional Duties for Failure to Mark.— If at the time of Additional duty if not marked, unless article exported.importation any article or its container is not marked, stamped, branded, or labeled in accordance with the requirements of this section, there shall be levied, collected, and paid on such article, unless exported under customs supervision, a duty of 10 per centum of the value of such article, in addition to any other duty imposed by law, or, if such article is free of duty, there shall be levied, collected, and paid a duty of 10 per centum of the value thereof.
(c)Delivery Withheld Until Marked.— No imported article or No delivery from customs custody until article and container are marked.package held in customs custody shall be delivered until such article (and its container) or package and every other article (and its container) or package of the importation, whether or not released from customs custody, shall have been marked, stamped, branded, or labeled in accordance with the requirements of this section. Nothing in this subdivision shall be construed to relieve from the requirements of any provision of this Act relating to the marking of particular articles or their containers. 688
(d)special provisions.Punishment for intentionally defacing, removing, etc., marks. Penalties.— If any person shall, with intent to conceal the information given thereby or contained therein, deface, destroy, remove, alter, cover, obscure, or obliterate any mark, stamp, brand, or label required under the provisions of this Act. he shall, upon conviction, be fined not more than $5,000 or imprisoned not more than one year, or both.
(e)Effective In 60 days. Effective Date.— This section shall take effect sixty days after the date of enactment of this Act. SEC. 305. Immoral articles. IMMORAL ARTICLES—IMPORTATION PROHIBITED.
(a)Imports prohibited.Books, etc., advocating treason, resistance to United States laws, threats of bodily harm, etc. Prohibition of Impobtation.— All persons are prohibited from importing into the United States from any foreign country any book, pamphlet, paper, writing, advertisement, circular, print, picture, or drawing containing any matter advocating or urging treason or insurrection against the United States, or forcible resistance to any law of the United States, or containing any threat to take the life of or inflict bodily harm upon any person in the United Obscene books, pictures, etc.States, or any obscene book, pamphlet, paper, writing, advertisement, circular, print, picture, drawing, or other representation, figure, or image on or of paper or other material, or any cast, instrument, or other article which is obscene or immoral, or any Drugs for abortion, etc.Lottery tickets.drug or medicine or any article whatever for the prevention of conception or for causing unlawful abortion, or any lottery ticket, or any printed paper that may be used as a lottery ticket, or any Entry forbidden of such articles.advertisement of any lottery. No such articles, whether imported separately or contained in packages with other goods entitled to entry, shall be admitted to entry; and all such articles and, unless it appears to the satisfaction of the collector that the obscene or other prohibited articles contained in the package were inclosed therein without the knowledge or consent of the importer, owner, agent, or consignee, the entire contents of the package in which such articles Seizure, etc.are contained, shall be subject to seizure and forfeiture as hereinafter *Provisos.*Drugs in bulk excepted.provided: *Provided*, That the drugs hereinbefore mentioned, when imported in bulk and not put up for any of the purposes hereinbefore specified, are excepted from the operation of this subdivision: *Provided further*, Discretionary admision of classics, etc.That the Secretary of the Treasury may, in his discretion, admit the so-called classics or books of recognized and established literary or scientific merit, but may, in his discretion, admit such classics or books only when imported for noncommercial purposes. Seizure of books, etc., to await Judgment of district court.Upon the appearance of any such book or matter at any customs office, the same shall be seized and held by the collector to await the judgment of the district court as hereinafter provided; and no protest shall be taken to the United States Customs Court from the. decision of the collector. Upon the seizure of such book or matter the collector shall transmit information thereof to the district Proceedings to be instituted.attorney of the district in which is situated the office at which such seizure has taken place, who shall institute proceedings in the district Destruction if declared as prohibited.court for the forfeiture, confiscation, and destruction of the book or matter seized. Upon the adjudication that such book or matter thus seized is of the character the entry of which is by this section pro hibited, it shall be ordered destroyed and shall be destroyed. Upon Entry allowed if character not prohibited.adjudication that such book or matter thus seized is not of the character the entry of which is by this section prohibited, it shall not be excluded from entry under the provisions or this section. Appeal for Jury trial allowed.In any such proceeding any party in interest may upon demand have the facts at issue determined by a jury and any party may have an appeal or the right of review as in the case of ordinary actions or suits. 689
(b)Penalty on Government Officers.— Any officer, agent, or special provisions.Aiding, etc., violations by Government officers, a misdemeanor.employee of the Government of the United States who shall knowingly aid or abet any person engaged in any violation of any of the provisions of law prohibiting importing, advertising, dealing in, exhibiting, or sending or receiving by mail obscene or indecent publications or representations, or books, pamphlets, papers, writings, advertisements, circulars, prints, pictures, or drawings containing any matter advocating or urging treason or insurrection against the United States, or forcible resistance to any law of the United States, or containing any threat to take the life of or inflict bodily harm upon any person in the United States, or means for preventing conception or procuring abortion, or other articles of indecent or immoral use or tendency, shall Punishment for.be deemed guilty of a misdemeanor, and shall for every offense be punishable by a fine of not more than $5,000, or by imprisonment at hard labor for not more than ten years, or both. SEC. 306. Cattle, etc. CATTLE, SHEEP, SWINE, AND MEATS—IMPORTATION PROHIBITED IN CERTAIN CASES.
(a)Rinderpest and Foot-and-Mouth Disease.— If the Secretary Rinderpest and foot-and-mouth disease.of Agriculture determines that rinderpest or foot-and-mouth disease exists in any foreign country, he shall officially notify the Secretary Importations prohibited from country where, etc., exists, until notice of nonexistence.of the Treasury and give public notice thereof, and thereafter, and until the Secretary of Agriculture gives notice in a similar maimer that such disease no longer exists in such foreign country, the importation into the United States of cattle, sheep, or other domestic ruminants, or swine, or of fresh, chilled, or frozen beef, veal, mutton, lamb, or pork, from such foreign country, is prohibited.
(b)Meats Unfit for Human Food.— No meat of any kind shall Meats for human food.be imported into the United States unless such meat is healthful, wholesome, and fit for human food and contains no dye, chemical, Admission refused, unless healthful, etc.preservative, or ingredient which renders such meat unhealthful, unwholesome, or unfit for human food, and unless such meat also complies with the rules and regulations made by the Secretary of Agriculture. All imported meats shall, after entry into the United Meat inspection and pure food Acts to be complied with.States in compliance with such rules and regulations, be deemed and treated as domestic meats within the meaning of and subject to the provisions of the Act of June 30, 1906 (Thirty-fourth Statutes at Large, page 674), commonly called the “Meat Inspection Amendment,” and the Act of June 30, 1906 (Thirty-fourth Statutes Vol. 34, pp. 674, 768.U. S. C., pp. 621, 631.at Large, page 768), commonly called the “Food and Drugs Act,” and Acts amendatory of, supplementary to, or in substitution for such Acts.
(c)Regulations.— The Secretary of Agriculture is authorized to Regulations by Secretary of Agriculture, authorized.make rules and regulations to carry out the purposes of this section, and in such rules and regulations the Secretary of Agriculture may prescribe the terms and conditions for the destruction of all cattle, sheep, and other domestic ruminants, and swine, and of all meats, Destruction or export of, refused admission.offered for entry and refused admission into the United States, unless such cattle, sheep, domestic ruminants, swine, or meats be exported by the consignee within the time fixed therefor in such rules and regulations. SEC. 307. Convict made goods, etc. CONVICT MADE GOODS—IMPORTATION PROHIBITED. All goods, wares, articles, and merchandise mined, produced or Importation of, pro hibited, Including that by forced labor.manufactured wholly or in part in any foreign country by convict labor or/and forced labor or/and indentured labor under penal sanctions shall not be entitled to entry at any of the ports of the United States, and the importation thereof is hereby prohibited, 690 special provisions.Enforcement.and the Secretary of the Treasury is authorized and directed to prescribe such regulations as may be necessary for the enforcement Effective January 1, 1932, but not applicable if production in United States not equal to consumptive demand.of this provision. The provisions of this section relating to goods, wares, articles, and merchandise mined, produced, or manufactured by forced labor or/and indentured labor, shall take effect on January 1, 1932; but in no case shall such provisions be applicable to goods, wares, articles, or merchandise so mined, produced, or manufactured which are not mined, produced, or manufactured in such quantities in the United States as to meet the consumptive demands of the United States. Meaning of “forced labor.”“Forced labor,” as herein used, shall mean all work or service which is exacted from any person under the menace of any penalty for its nonperformance and for which the worker does not offer himself voluntarily. SEC. 308. Temporary free imports. TEMPORARY FREE IMPORTATION UNDER BOND FOR EXPORTATION. Articles not for sale, admitted under bond to be exported in six months.The following articles, when not imported for sale or for sale on approval, may be admitted into the United States under such rules and regulations as the Secretary of the Treasury may prescribe, without the payment of duty, under bond for their exportation within six months from the date of importation, which period may, in the discretion of the Secretary of the Treasury (whether such articles are imported before or after this section becomes effective), be extended, upon application, for a further period not to exceed six months:
(1)Machinery for repairs.Models of women’s apparel. Machinery or other articles to be altered or repaired;
(2)Models of women’s wearing apparel imported by manufacturers for use solely as models in their own establishment, and not for sale;
(3)Samples tor orders. Samples solely for use in taking orders for merchandise, or for examination with a view to reproduction;
(4)Artides for experimental purposes. Articles intended solely for experimental purposes, and upon satisfactory proof to the Secretary that any such article has been destroyed because of its use for experimental purposes such bond may be canceled without the payment of duty;
(5)Vehicles, aircraft, boats, horses, etc., by nonresidents, for touring, racing, etc. Automobiles, motor cycles, bicycles, airplanes, airships, balloons, motor boats, racing shells and similar vehicles and craft, teams and saddle horses, all of which are brought temporarily into the United States by nonresidents for touring purposes, or for the purposes of taking part in races or other specific contests;
(6)Foreign railroad equipment for emergency repairs, etc. Locomotives, cars and coaches, and repair equipment belonging to railroads brought temporarily into the United States for the purpose of clearing obstructions, fighting fires, or making emergency repairs on lines the property of railroads within the United States;
(7)Compressed gas containers. Containers for compressed gases which comply with the laws and regulations for the transportation of such containers in the United States;
(8)Models for illustrators. Articles imported by illustrators and photographers for use solely as models in their own establishments, in the illustrating of catalogues, pamphlets, or advertising matter. SEC. 309. Supplies for vessels. SUPPLIES FOR CERTAIN VESSELS.
(a)Tax exemption of, for foreign war vessels. Exemption from Customs Duties and Internal-Revenue Tax.— Articles of foreign or domestic manufacture or production may, under such regulations as the Secretary of the Treasury may prescribe, be withdrawn from bonded warehouses or bonded manu691facturing warehouses free of duty or internal-revenue tax for supplies special provisions.(not including equipment) of vessels of war, in ports of the United States, of any nation which may reciprocate such privilege Conditions.toward the vessels of war of the United States in its ports, or for supplies (not including equipment) of vessels of the United States For designated American vessels.employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions, but no such article shall be landed at any port or Landing prohibited.place in the United States or in any of its possessions.
(b)Drawback.— Articles of domestic manufacture or production Drawback allowed.laden as supplies upon any such vessel shall be considered to be exported within the meaning of the drawback provisions of this Act. SEC. 310. Abandoned vessels. FREE IMPORTATION OF MERCHANDISE RECOVERED FROM SUNKEN AND ABANDONED VESSELS. Whenever any vessel laden with merchandise, in whole or in part Free admission of goods recovered from.subject to duty, has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United States, and within its limits, for the period of two years and is abandoned by the owner thereof, any person who may raise such vessel shall be permitted to bring any merchandise recovered therefrom into the port nearest to the place where such vessel was so raised free from the payment of any duty thereupon, but under such regulations as the Secretary of the Treasury may prescribe. SEC. 311. Bonded manufacturing warehouses. BONDED MANUFACTURING WAREHOUSES. All articles manufactured in whole or in part of imported materials, Products of, for export free from tax.or of materials subject to internal-revenue tax, and intended for exportation without being charged with duty, and without having an internal-revenue stamp affixed thereto, shall, under such regulations as the Secretary of the Treasury may prescribe, in order to be so manufactured and exported, be made and manufactured in bonded warehouses similar to those known and designated in Treasury Regulations as bonded warehouses, class six: *Provided*, That *Provisos.*Bond required.the manufacturer of such articles shall first give satisfactory bonds for the faithful observance of all the provisions of law and of such regulations as shall be prescribed by the Secretary of the Treasury: *Provided further*, That the manufacture of distilled spirits from Distilled spirits manufacture forbidden.grain, starch, molasses, or sugar, including all dilutions or mixtures of them or either of them, shall not be permitted in such manufacturing warehouses. Whenever goods manufactured in any bonded warehouse established Exemption when exported.under the provisions of the preceding paragraph shall be exported directly therefrom or shall be duly laden for transportation and immediate exportation under the supervision of the proper officer who shall be duly designated for that purpose, such goods shall be exempt from duty and from the requirements relating to revenue stamps. No flour, manufactured in a bonded manufacturing warehouse Application to flour from imported wheat.from wheat imported after ninety days after the date of the enactment of this Act, shall be withdrawn from such warehouse for exportation without payment of a duty on such imported wheat equal to any reduction in duty which by treaty will apply in respect of such flour in the country to which it is to be exported. Any materials used in the manufacture of such goods, and any Transfer of materials, etc., for manufacture, free from tax.packages, coverings, vessels, brands, and labels used in putting up the same may, under the regulations of the Secretary of the Treasury, be conveyed without the payment of revenue tax or duty into692 special provisions. any bonded manufacturing warehouse, and imported goods may, under the aforesaid regulations, be transferred without the exaction of duty from any bonded warehouse into any bonded manufacturing Construction ma chinery not included.warehouse; but this privilege shall not be held to apply to implements, machinery, or apparatus to be used in the construction or repair of any bonded manufacturing warehouse or for the prosecution of the business carried on therein. Supervision of withdrawals.Articles or materials received into such bonded manufacturing warehouse or articles manufactured therefrom may be withdrawn or removed therefrom for direct shipment and exportation or for transportation and immediate exportation in bond to foreign countries Certificate required.or to the Philippine Islands under the supervision of the officer duly designated therefor by the collector of the port, who shall certify to such shipment and exportation, or ladening for transportation, as the case may be, describing the articles by their mark or otherwise, the quantity, the date of exportation, and the name of the *Provisos.*By-products withdrawn for consumption, dutiable.vessel: *Provided*, That the by-products incident to the processes of manufacture, including waste derived from cleaning rice in bonded warehouses under the Act of March 24, 1874, in said Vol. 18, p. 29.bonded warehouses may be withdrawn for domestic consumption on the payment of duty equal to the duty which would be assessed and collected by law if such waste or by-products were imported Waste material.from a foreign country: *Provided*, That all waste material may be Expense of supervision.destroyed under Government supervision. All labor performed and services rendered under these provisions shall be under the supervision of a duly designated officer of the customs and at the expense of the manufacturer. Accounts and returns required.A careful account shall be kept by the collector of all merchandise delivered by him to any bonded manufacturing warehouse, and a sworn monthly return, verified by the customs officers in charge, shall be made by the manufacturer containing a detailed statement of all imported merchandise used by him in the manufacture of exported articles. Proprietor to file statement before commencing business.Before commencing business the proprietor of any manufacturing warehouse shall file with the Secretary of the Treasury a list of all the articles intended to be manufactured in such warehouse, and state the formula of manufacture and the names and quantities of the ingredients to be used therein. Withdrawals for Immediate export.Articles manufactured under these provisions may be withdrawn under such regulations as the Secretary of the Treasury may prescribe for transportation and delivery into any bonded warehouse at an exterior port for the sole purpose of immediate export therefrom: *Proviso.*Cigar made in, from tobacco of one country. *Provided*, That cigars manufactured in whole of tobacco imported from any one country, made and manufactured in such bonded manufacturing warehouses, may be withdrawn for home consumption upon the payment of the duties on such tobacco in its condition as imported under such regulations as the Secretary of Internal revenue tax.the Treasury may prescribe, and the payment of the internalrevenue tax accruing on such cigars in their condition as withdrawn, and the boxes or packages containing such cigars shall be stamped to indicate their character, origin of tobacco from which made, and place of manufacture. Regulations applicable.[R. S. sec. 3433, p. 67](/us/usc/s3433/p67).The provisions of section 3433 of the Revised Statutes shall, so far as may be practicable, apply to any bonded manufacturing warehouse established under this Act and to the merchandise conveyed therein. SEC. 312. Bonded smelting warehouses. Authorization for. BONDED SMELTING WAREHOUSES. The works of manufacturers engaged in smelting or refining, or both, of ores and crude metals, may, upon the giving of satisfactory693bonds, be designated as bonded smelting warehouses. Ores or crude special provisions.Ores, etc., admitted to, exempt from duty.metals may be removed from the vessel or other vehicle in which imported, or from a bonded warehouse, into a bonded smelting warehouse without the payment of duties thereon, and there smelted or refined, or both, together with ores or crude metals of home or foreign production: *Provided*, That the bonds shall be charged with *Provisos.*Amount of bond.a sum equal in amount to the regular duties which would have been payable on such ores and crude metals if entered for consumption at the time of their importation, and the several chargesCharges against canceled on exportation of metal produced. against such bonds shall be canceled upon the exportation or delivery to a bonded manufacturing warehouse established under the preceding section of this title of a quantity of the same kind of metal equal to the quantity of metal producible from the smelting or refining, or both, of the dutiable metal contained in such ores or crude metals, due allowance being made of the smelter wastage as ascertained from time to time by the Secretary of the Treasury: *Provided further*, That Duties payable on metals withdrawn tor domestic consumption.the said metals so producible, or any portion thereof, may be withdrawn for domestic consumption or transferred to a bonded customs warehouse and withdrawn therefrom and the several charges against the bonds canceled upon the payment of the duties chargeable against an equivalent amount of ores or crude metals from which said metal would be producible in their condition as imported: *Provided further*, That on the arrival of the ores and cOres to be assayed, etc., on arrival.rude metals at such establishments they shall be sampled and assayed according to commercial methods under the supervision of Government officers: *Provided further*, That all labor performed Customs supervision of expenses.and services rendered pursuant to this section shall be under the supervision of an officer of the customs, to be appointed by the Secretary of the Treasury and at the expense of the manufacturer: *Provided further*, That all regulations for the carrying out of this section Regulations.shall be prescribed by the Secretary of the Treasury: *And provided further*, Charges canceled on export of excess quantity of dutiable metals transferred from any smelting warehouse.That the several charges against the bonds of any smelting warehouse established under the provisions of this section may be canceled upon the exportation or transfer to a bonded manufacturing warehouse from any other bonded smelting warehouse established under this section of a quantity of the same kind of metal, in excess of that covered by open bonds, equal to the amount of metal producible from the smelting or refining, or both, of the dutiable metal contained in the imported ores and crude metals, due allowance being made of the smelter wastage as ascertained from time to time by the Secretary of the Treasury. SEC. 313. Drawback and refunds. DRAWBACK AND REFUNDS.
(a)Articles Made from Imported Merchandise.— Upon the Allowed on articles made from imported materials.exportation of articles manufactured or produced in the United States with the use of imported merchandise, the full amount of the duties paid upon the merchandise so used shall be refunded as drawback, less 1 per centum of such duties, except that such duties Wheat flour exceptions.shall not be so refunded upon the exportation of flour or by-products produced from wheat imported after ninety days after the date of the enactment of this Act. Where two or more products result from Distribution, if several products combined.the manipulation of imported merchandise, the drawback shall be distributed to the several products in accordance with their relative values at the time of separation.
(b)Substitution for Drawback Purposes.— If imported duty-paid Sugar and non-ferrous metal.Allowance if duty-paid sugar or non-ferrous ores duty free, or domestic articles are used in manufacture of product.sugar or non-ferrous metal, or ore containing non-ferrous metal, and duty free or domestic merchandise of the same kind and quality are used in the manufacture or production of articles within a period not to exceed one year from the receipt of such imported merchandise 694 special provisions.by the manufacturer or producer of such articles, there shall be allowed upon the exportation (or shipment to the Philippine Islands) of any such articles, notwithstanding the fact that none of the imported merchandise may actually have been used in the manufacture or production of the exported articles, an amount of drawback equal to that which would have been allowable had the sugar or nonferrous metal, or ore containing non-ferrous metal, used therein been imported; but the total amount of drawback allowed upon the exportation Amount limited.of such articles, together with the total amount of drawback allowed in respect of such imported merchandise under any other provision of law, shall not exceed 99 per centum of the duty paid on such imported merchandise.
(c)Allowance on export of duty paid merchandise not conforming to sample. Merchandise not Conforming to Sample or Specifica tions.— Upon the exportation of merchandise not conforming to sample or specifications upon which the duties have been paid and which have been entered or withdrawn for consumption and, within thirty days after release from customs Condition.custody, returned to customs custody for exportation, the full amount of the duties paid upon such merchandise shall be refunded as drawback, less 1 per centum of such duties.
(d)Allowed on flavoring extracts, etc., of taxable alcohols. Flavoring Extracts and Medicinal or Toilet Prepara tions.— Upon the exportation of flavoring extracts, medicinal or toilet preparations (including perfumery) manufactured or produced in the United States in part from domestic alcohol on which an internal-revenue tax has been paid, there shall be allowed a drawback equal in amount to the tax found to have been paid on the alcohol so used.
(e)Imported salt.Duty remitted on, in bond, for curing fish taken by American vessels. Imported Salt for Curing Fish.— Imported salt in bond may be used in curing fish taken by vessels licensed to engage in the fisheries, and in curing fish on the shores of the navigable waters of the United States, whether such fish are taken by licensed or unlicensed vessels, and upon proof that the salt has been used for either of such purposes, the duties on the same shall be remitted.
(f)Duty refunded on exported meats cured therewith. Exportation of Meats Cured with Imported Salt.— Upon the exportation of meats, whether packed or smoked, which have been cured in the United States with imported salt, there shall be refunded, upon satisfactory proof that such meats have been cured with imported salt, the duties paid on the salt so used in curing such exported meats, in amounts not less than $100.
(g)Materials for constructing vessels for foreign account. Materials for Construction and Equipment of Vessels Built for Foreigners.— The provisions of this section shall apply to materials imported and used in the construction and equipment of vessels built for foreign account and ownership, or for the government of any foreign country, notwithstanding that such vessels may not within the strict meaning of the term be articles exported.
(h)Limitation on drawbacks for exports to the Philippines.Vol. 32, p. 55. Time Limitation on Exportation.— No drawback shall be allowed under the provisions of this section or of section 6 of the Act entitled “An Act temporarily to provide revenue for the Philippine Islands, and for other purposes,” approved March 8, 1902 (relating to drawback on shipments to the Philippine Islands), unless the completed article is exported, or shipped to the Philippine Islands, within three years after importation of the imported merchandise.
(i)Regulations, etc.For identification of materials. Regulations.— The Secretary of the Treasury is authorized to prescribe regulations governing
(1)the identification of imported merchandise used in the manufacture or production of articles entitled to drawback of customs duties, the ascertainment of the quantity of such merchandise used, of the time when such merchandise was received by the manufacturer or producer of the exported articles, and of the amount of duties paid thereon, the determination of the facts of the manufacture or production of such articles 695in the United States and their exportation therefrom, the time special provisions.within which drawback entries on such articles shall be filed and completed, to entitle such articles to drawback, and the payment of drawback due thereon;
(2)the identification of merchandise withdrawn Goods withdrawn for consumption and returned for export.for consumption and returned to customs custody for exportation, the determination of the facts of nonconformity thereof to sample or specifications and of exportation thereof from the United States, and the payment of the drawback due thereon;
(3)the determination Tax on alcohol used.and payment of drawback of internal-revenue tax on domestic alcohol, including the requirement of such notices, bonds, bills of lading, and other evidence of payment of tax and exportation as the Secretary of the Treasury deems necessary;
(4)the remission Salt for curing fish.of duties on imported salt used in curing fish, including the production of proof that the salt has been so used; and
(5)the Curing meats.refunding of duties paid upon imported salt used in curing exported meats, including the production of proof that the salt has been so used; and designating the person to whom refund or payment of drawback shall be made.
(j)Source of Payment.— Any drawback of duties that may be Application to Porto Rico customs receipts.authorized under the provisions of this Act shall be paid from the customs receipts of Porto Rico, if the duties were originally paid into the Treasury of Porto Rico. SEC. 314. Reimportation of tax-free exports. REIMPORTATION OF TAX-FREE EXPORTS. Upon the reimportation of articles once exported, of the growth, Payment of internal revenue tax on domestic articles.product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed upon such articles by the internal revenue laws at the time of reimportation, except articles manufactured in bonded warehouses and exported Original duty if from imported materials in bonded warehouses.pursuant to law, which shall be subject to the same rate of duty as if originally imported, but proof of the identity of such articles shall be made under regulations to be prescribed by the Secretary of the Treasury. SEC. 315. Effective dates, etc. EFFECTIVE DATE OF RATES OF DUTY. On and after the day when this Act shall go into effect all goods, Rates payable on day of approval of Act.wares, and merchandise previously imported, for which no entry has been made, and all goods, wares, and merchandise previously entered without payment of duty and under bond for warehousing, transportation, or any other purpose, for which no permit of delivery to the importer or his agent has been issued, shall be subjected to the duties imposed by this Act and to no other duty upon the entry or the withdrawal thereof: *Provided*, That when duties are based *Proviso.*If based on weight.upon the weight of merchandise deposited in any public or private bonded warehouse, said duties shall, except as provided in section 562 of this Act (relating to manipulating warehouses), be levied and collected upon the weight of such merchandise at the time of its entry. SEC. 316. Cuban reciprocity treaty. CUBAN RECIPROCITY TREATY NOT AFFECTED. Nothing in this Act shall be construed to abrogate or in any Provisions of, not affected.Vol. 33, pp. 2138, 3.manner impair or affect the provisions of the treaty of commercial reciprocity concluded between the United States and the Republic of Cuba on December 11, 1902, or the provisions of the Act of December 17, 1903, chapter 1. 696 SEC. 317. special provisions.Tobacco products. TOBACCO PRODUCTS—EXPORTATION FREE OF DUTY OR INTERNAL-REVENUE TAX. Shipments for consumption outside United States, tax free.[R. S. sec. 448, p. 682](/us/usc/s448/p682).[U. S. C., p. 843](/us/usc/843).The shipment or delivery of manufactured tobacco, snuff, cigars, or cigarettes, for consumption beyond the jurisdiction of the internalrevenue laws of the United States, as defined by section 3448 of the Revised Statutes, shall be deemed exportation within the meaning of the customs and internal-revenue laws applicable to the exportation of such articles without payment of duty or internal-revenue tax. SEC. 318. Emergencies. EMERGENCIES. President may extend time for performance of any act, etc., in case of.Whenever the President shall by proclamation declare an emergency to exist by reason of a state of war, or otherwise, he may authorize the Secretary of the Treasury to extend during the continuance of such emergency the time herein prescribed for the performance of any act, and may authorize the Secretary of the Treasury to permit, under such regulations as the Secretary of the Treasury Free importation of food, medical supplies, etc.may prescribe, the importation free of duty of food, clothing, and medical, surgical, and other supplies for use in emergency relief work. The Secretary of the Treasury shall report to the Congress any action taken under the provisions of this section. SEC. 319. Porto Rico. DUTY ON COFFEE IMPORTED INTO PORTO RICO. Legislature of, may Impose duty on imports of coffee grown in a foreign country.*Ante*, p. 676.The Legislature of Porto Rico is hereby empowered to impose tariff duties upon coffee imported into Porto Rico, including coffee grown in a foreign country coming into Porto Rico from the United States. Such duties shall be collected and accounted for as now provided by law in the case of duties collected in Porto Rico. SEC. 320. Advertising matter. RECIPROCAL AGREEMENTS RELATING TO ADVERTISING MATTER. Free entry authorized of circulars, etc., mailed to individual addressees, by reciprocal agreements with foreign countries.With the advice and consent of the President, the Secretary of the Treasury and the Postmaster General, jointly, may, on behalf of the United States, enter into a reciprocal agreement with any foreign country to provide for the entry free of duty in the respective countries of dispatches or shipments through the mails of circulars, folders, pamphlets, books, and cards, in the nature of advertising matter (except such matter as may be printed, manufactured, or produced in a foreign country, advertising the sale of articles by persons carrying on business in the United States or containing announcements relating to the merchandise or business of such persons) to individual addressees, and may, in the event any such agreement is entered into, prescribe such rules and regulations as they may deem necessary relating to the customs and postal treatment of such matter in the United States. Part II— United States Tariff CommissionTariff Commission. SEC. 330. Organization. ORGANIZATION OF THE COMMISSION.
(a)Composed of six members appointed by the President.Vol. 39, p. 795.[U. S. C., p. 529](/us/usc/529). Membership.— The United States Tariff Commission (referred to in this title as the “commission”) shall be composed of six commissioners to be hereafter appointed by the President by and with the advice and consent of the Senate, but each member now in office shall continue to serve until his successor (as designated by the President at the time of nomination) takes office, but in no event for longer than ninety days after the effective date of this Eligibility.Act. No person shall be eligible for appointment as a commissioner unless he is a citizen of the United States, and, in the judgment of the President, is possessed of qualifications requisite 697for developing expert knowledge of tariff problems and efficiency tariff commission.in administering the provisions of Part II of this title. Not more Political party selections.than three of the commissioners shall be members of the same political party, and in making appointments members of different political parties shall be appointed alternately as nearly as may be practicable.
(b)Terms of Office.— Terms of office of the commissioners first Terms of first appointees.taking office after the date of the enactment of this Act, shall expire, as designated by the President at the time of nomination, one at the end of each of the first six years after the date of the enactment of this Act. The term of office of a successor to any such commissioner Successors.shall expire six years from the date of the expiration of the term for which his predecessor was appointed, except that any commissioner appointed to fill a vacancy occurring prior to the expiration of the term for which his predecessor was appointed, Shall be appointed for the remainder of such term.
(c)Chairman, Vice Chairman, and Salary.— The President Chairman and vice chairman to be designated annually.shall annually designate one of the commissioners as chairman and one as vice chairman of the commission. The vice chairman shall act as chairman in case of the absence or disability of the chairman. A majority of the commissioners in office shall constitute a quorum, but the commission may function notwithstanding vacancies. Each Salaries.commissioner (including members in office on the date of the enactment of this Act) shall receive a salary of $11,000 a year. No commissioner Other employment forbidden.shall actively engage in any other business, vocation, or employment than that of serving as a commissioner. SEC. 331. General powers. GENERAL POWERS.
(a)Personnel.— The commission shall appoint a secretary, who Personnel, and compensation.shall receive a salary of $7,500 per year, and the commission shall have authority to employ and fix the compensations of such special experts, examiners, clerks, and other employees as the commission may from time to time find necessary for the proper performance of its duties.
(b)Application of Civil Service Law.— With the exception of Employees from civil service eligibles.Exceptions.the secretary, a clerk to each commissioner, and such special experts as the commission may from time to time find necessary for the conduct of its work, all employees of the commission shall be appointed from lists of eligibles to be supplied by the Civil Service Commission and in accordance with the civil service law.
(c)Expenses.— All of the expenses of the commission, including Payment of expenses.all necessary expenses for transportation incurred by the commissioners or by their employees under their orders in making any investigation or upon official business in any other places than at their respective headquarters, shall be allowed and paid on the presentation of itemized vouchers therefor approved by the commission.
(d)Offices and Supplies.— Unless otherwise provided by law, Officers and supplies.the commission may rent suitable offices for its use, and purchase such furniture, equipment, and supplies as may be necessary.
(e)Principal Office at Washington.— The principal office of Office at Washington.the commisison shall be in the city of Washington, but it may meet and exercise all its powers at any other place. The commission Elsewhere.may, by one or more of its members, or by such agents as it may designate, prosecute any inquiry necessary to its duties in any part of the United States or in any foreign country.
(f)Office at New York.— The commission is authorized to New York office.establish and maintain an office at the port of New York for the purpose of directing or carrying on any investigation, receiving and compiling statistics, selecting, describing, and filing samples of698 tariff commission.articles, and performing any of the duties or exercising any of the powers imposed upon it by law.
(g)Official seal. Official Seal.— The commission is authorized to adopt an official seal, which shall be judicially noticed. SEC. 332. Investigations. INVESTIGATIONS.
(a)Subjects specified for reports. Investigations and Reports.— It shall be the duty of the commission to investigate the administration and fiscal and industrial effects of the customs laws of this country now in force or which may be hereafter enacted, the relations between the rates of duty Raw materials.Ad valorem and specific duties.Schedules and classifications.on raw materials and finished or partly finished products, the effects of ad valorem and specific duties and of compound specific and ad valorem duties, all questions relative to the arrangement of schedules and classification of articles in the several schedules of the customs law, and, in general, to investigate the operation of customs laws, Relation of Federal revenues and effect upon industries and labor.including their relation to the Federal revenues, their effect upon the industries and labor of the country, and to submit reports of its investigations as hereafter provided.
(b)Tariff relations.Investigate, between United States and foreign countries. Investigations of Tariff Relations.— The commission shall have power to investigate the tariff relations between the United States and foreign countries, commercial treaties, preferential provisions, economic alliances, the effect of export bounties and preferential transportation rates, the volume of importations compared with domestic production and consumption, and conditions, causes, and effects relating to competition of foreign industries with those of the United States, including dumping and cost of production.
(c)Paris Economy Pact, etc. Investigation of Paris Economy Pact.— The commission shall have power to investigate the Paris Economy Pact and similar organizations and arrangements in Europe.
(d)Information tor the President and Congress. Information for President and Congress.— In order that the President and the Congress may secure information and assistance, it shall be the duty of the commission to—
(1)Costs of American articles. Ascertain conversion costs and costs of production in the principal growing, producing, or manufacturing centers of the United States of articles of the United States, whenever in the opinion of the commission it is practicable;
(2)Costs, etc., of articles imported. Ascertain conversion costs and costs of production in the principal growing, producing, or manufacturing centers of foreign countries of articles imported into the United States, whenever in the opinion of the commission such conversion costs or costs of production are necessary for comparison with conversion costs or costs of production in the United States and can be reasonably ascertained;
(3)Select, etc., representative imported articles. Select and describe articles which are representative of the classes or kinds of articles imported into the United States and which are similar to or comparable with articles of the United States; select and describe articles of the United States similar to or comparable with such imported articles; and obtain and file samples of articles so selected, whenever the commission deems it advisable;
(4)Import costs thereof. Ascertain import costs of such representative articles so selected;
(5)Selling prices of American articles. Ascertain the grower’s, producer’s, or manufacturer’s selling prices in the principal growing, producing, or manufacturing centers of the United States or the articles of the United States so selected; and
(6)Other facts showing differences between. Ascertain all other facts which will show the differences in or which affect competition between articles of the United States and imported articles in the principal markets of the United States. 699
(e)Definitions.— When used in this subdivision and in tariff commission.Meaning of terms.subdivision (d)—
(1)The term “article” includes any commodity, whether “Article.”grown, produced, fabricated, manipulated, or manufactured;
(2)The term “import cost” means the price at which an “Import cost.”article is freely offered for sale in the ordinary course of trade in the usual wholesale quantities for exportation to the United States plus, when not included in such price, all necessary expenses, exclusive of customs duties, of bringing such imported article to the United States.
(f)The Tariff Commission is hereby directed, within eight Petroleum.Ascertainment of average cost to refin eries on Atlantic seaboard of United States and from Venezuela.months from the passage of this Act, to ascertain the approximate average cost per barrel to the oil refineries located on the Atlantic seaboard of crude petroleum delivered to them from the oil fields of the United States during the three years preceding 1930, and the present approximate average cost per barrel of crude petroleum from Lake Maracaibo, Venezuela, delivered to the same points. Such relative costs shall be immediately certified to the Speaker of Report to Congress.the House of Representatives and to the President of the Senate for the information of the Congress.
(g)Reports to President and Congress.— The commission shall Information and investigation for use of President and Congress.put at the disposal of the President of the United States, the Committee on Ways and Means of the House of Representatives, and the Committee on Finance of the Senate, whenever requested, all information at its command, and shall make such investigations and reports as may be requested by the President or by either of said committees or by either branch of the Congress, and shall report to Annual report.Congress on the first Monday of December of each year hereafter a statement of the methods adopted and all expenses incurred, and a summary of all reports made during the year. SEC. 333. Testimony. TESTIMONY AND PRODUCTION OF PAPERS.
(a)Authority to Obtain Information.— For the purposes of Authority given to secure, information.carrying Part II of this title into effect the commission or its duly authorized agent or agents shall have access to and the right to copy any document, paper, or record, pertinent to the subject matter under investigation, in the possession of any person, firm, copartnership, corporation, or association engaged in the production, importation, or distribution of any article under investigation, and Power to take testimony, etc.shall have power to summon witnesses, take testimony, administer oaths, and to require any person, firm, copartnership, corporation, or association to produce books or papers relating to any matter pertaining to such investigation. Any member of the commission may sign subpoenas, and members and agents of the commission, when authorized by the commission, Sign subpoenas, etc.may administer oaths and affirmations, examine witnesses, take testimony, and receive evidence.
(b)Witnesses and Evidence.— Such attendance of witnesses and Attendance of witnesses.Vol. 42, p. 947.the production of such documentary evidence may be required from any place in the United States at any designated place of hearing. And in case of disobedience to a subpoena the commission may invoke Enforcement of, by courts.the aid of any district or territorial court of the United States or the Supreme Court of the District of Columbia in requiring the attendance and testimony of witnesses and the production of documentary evidence, and such court within the jurisdiction of which such inquiry is carried on may, in case of contumacy or refusal to obey a subpena issued to any corporation or other person, issue an order requiring such corporation or other person to appear before the commission, or to produce documentary evidence if so ordered 700 tariff commission.Punishment for, as contempt of court, refusal.Writ of mandamus authorized.or to give evidence touching the matter in question; and any failure to obey such order of the court may be punished by such court as a contempt thereof.
(c)Mandamus.— Upon the application of the Attorney General of the United States, at the request of the commission, any such court shall have jurisdiction to issue writs of mandamus commanding compliance with the provisions of Part II of this title or any order of the commission made in pursuance thereof.
(d)Testimony by deposition. Depositions.— The commission may order testimony to be taken by deposition in any proceeding or investigation pending under Part II of this title at any stage of such proceeding or investigation. Such depositions may be taken before any person designated by the commission and having power to administer oaths. Such testimony shall be reduced to writing by the person taking the deposition, or under his direction, and shall then be subscribed by the deponent. Any person, firm, copartnership, corporation, or Documentary evidence.association, may be compelled to appear and depose and to produce documentary evidence in the same manner as witnesses may be compelled to appear and testify and produce documentary evidence before the commission, as hereinbefore provided.
(e)Witnesses allowed same fees and mileage as by Federal courts. Fees and Mileage of Witnesses.— Witnesses summoned before the commission shall be paid the same fees and mileage that are paid witnesses in the courts of the United States, and witnesses whose depositions are taken and the persons taking the same, except employees of the commission, shall severally be entitled to the same fees and mileage as are paid for like services in the courts *Proviso.*Compulsory testimony.of the United States: *Provided*, That no person shall be excused, on the ground that it may tend to incriminate him or subject him to a penalty or forfeiture, from attending and testifying, or producing books, papers, documents, and other evidence, in obedience to the Criminal Immunity.subpoena of the commission; but no natural person shall be prosecuted or subjected to any penalty or forfeiture for or on account of any transaction, matter, or thing as to which, in obedience to a subpoena and under oath, he may so testify or produce evidence, Perjury excepted.except that no person shall be exempt from prosecution and punishment for perjury committed in so testifying.
(f)Statements under oath as to selling price in United States.*Ante*, p. 698. Statements Under Oath.— The commission is authorized, in order to ascertain any facts required by subdivision
(d)of section 332, to require any importer and any American grower, producer, manufacturer, or seller to file with the commission a statement, under oath, giving his selling prices in the United States of any article imported, grown, produced, fabricated, manipulated, or manufactured by him. SEC. 334. Cooperation with other agencies. COOPERATION WITH OTHER AGENCIES. Federal agencies to assist Commission.The commission shall in appropriate matters act in conjunction and cooperation with the Treasury Department, the Department of Commerce, the Federal Trade Commission, or any other departments, or independent establishments of the Government, and such departments and independent establishments of the Government shall cooperate fully with the commission for the purposes of aiding and assisting in its work, and, when directed by the President, shall Furnish records, etc.furnish to the commission, on its request, all records, papers, and information in their possession relating to any of the subjects of Detail employees.investigation by the commission and shall detail, from time to time, such officials and employees to said commission as he may direct. 701 SEC. 335. tariff commission. PENALTY FOR DISCLOSURE OF TRADE SECRETS. It shall be unlawful for any member of the commission, or for Trade secrets.Unauthorized divulging, etc., of. by member, employee, or Federal official, unlawful.any employee, agent, or clerk of the commission, or any other officer or employee of the United States, to divulge, or to make known in any manner whatever not provided for by law, to any person, the trade secrets or processes of any person, firm, copartnership, corporation, or association embraced in any examination or investigation conducted by the commission, or by order of the commission, or by order of any member thereof. Any offense against the Punishment for.provisions of this section shall be a misdemeanor and be punished by a fine not exceeding $1,000, or by imprisonment not exceeding one year, or both, in the discretion of the court, and such offender shall also be dismissed from office or discharged from employment. SEC. 336. Costs of production. EQUALIZATION OF COSTS OF PRODUCTION.
(a)Change of Classification or Duties.— In order to put into Investigations of differences of domestic with similar foreign article.force and effect the policy of Congress by this Act intended, the commission
(1)upon request of the President, or
(2)upon resolution of either or both Houses of Congress, or
(3)upon its own motion, or
(4)when in the judgment of the commission there is good and sufficient reason therefor, upon application of any interested party, shall investigate the differences in the costs of production of any domestic article and of any like or similar foreign article. In the course of the investigation the commission shall hold hearings Hearings, etc.and give reasonable public notice thereof, and shall afford reasonable opportunity for parties interested to be present, to produce evidence, and to be heard at such hearings. The commission is authorized to adopt such reasonable procedure and rules and regulations as it deems necessary to execute its functions under this section. The commission shall report to the President the results of the investigation and its findings with respect to such differences in costs of production. If the commission finds it shown by the In report to President to specify increases or decreases in duties, to equalize the differences.investigation that the duties expressly fixed by statute do not equalize the differences in the costs of production of the domestic article and the like or similar foreign article when produced in the principal competing country, the commission shall specify in its report such increases or decreases in rates of duty expressly fixed by statute (including any necessary change in classification) as it finds shown by the investigation to be necessary to equalize such differences. In no case shall the total increase or decrease of such Limitation of changes.rates of duty exceed 50 per centum of the rates expressly fixed by statute.
(b)Change to American Selling Price.— If the commission If differences not equalized thereby to be stated, and ad valorem rates on A menean selling price to be specified.*Post*, p. 710.finds upon any such investigation that such differences can not be equalized by proceeding as hereinbefore provided, it shall so state in its report to the President and shall specify therein such ad valorem rates of duty based upon the American selling price (as defined in section 402
(g)) of the domestic article, as it finds shown by the investigation to be necessary to equalize such differences. In no case shall the total decrease of such rates of duty exceed 50 Decrease restricted, increase forbidden.per centum of the rates expressly fixed by statute, and no such rate shall be increased.
(c)Proclamation by the President.— The President shall by Proclamation by the President if rates, etc., shown by Commission necessary to equalize the difference.proclamation approve the rates of duty and changes in classification and in basis of value specified in any report of the commission under this section, if in his judgment such rates of duty and changes are shown by such investigation of the commission to be necessary to equalize such differences in costs of production. 702
(d)tariff commission.Changes effective in 30 days. Effective Date of Rates and Changes.— Commencing thirty days after the date of any presidential proclamation of approval the increased or decreased rates of duty and changes in classification or in basis of value specified in the report of the commission shall take effect.
(e)Consideration for ascertaining costs of production. Ascertainment of Differences in Costs of Production.— In ascertaining under this section the differences in costs of production, the commission shall take into consideration, in so far as it finds it practicable:
(1)Domestic articles. In the Case of a Domestic Article.—
(A)The cost of production as hereinafter in this section defined;
(B)transportation costs and other costs incident to delivery to the principal market or markets of the United States for the article; and
(C)other relevant factors that constitute an advantage or disadvantage in competition.
(2)Foreign artides. In the Case of a Foreign Article.—
(A)The cost of production as hereinafter in this section defined, or, if the commission finds that such cost is not readily ascertainable, the commission may accept as evidence thereof, or as supplemental thereto, the weighted average of the invoice prices or values for a representative period and/or the average wholesale selling price for a representative period (which price shall be that at which the article is freely offered for sale to all purchasers in the principal market or markets of the principal competing country or countries in the ordinary course of trade and in the usual wholesale quantities in such market or markets);
(B)transportation costs and other costs incident to delivery to the principal market or markets of the United States for the article;
(C)other relevant factors that constitute an advantage or disadvantage in competition, including advantages granted to the foreign producers by a government, person, partnership, corporation, or association in a foreign country.
(f)Modifications effec tive the same as original change. Modification of Changes in Duty.— Any increased or decreased rate of duty or change in classification or in basis of value which has taken effect as above provided may be modified or terminated in the same manner and subject to the same conditions and limitations (including time of taking effect) as is provided in this section in the case or original increases, decreases, or changes.
(g)Articles not transferable to dutiable and free lists. Prohibition Against Transfers from the Free List to the Dutiable List or from the Dutiable List to the Free List.— Nothing in this section shall be construed to authorize a transfer of an article from the dutiable list to the free list or from the free list to the dutiable list, nor a change in form of duty. Whenever No specified ad valorem rate to be increased.it is provided in any paragraph of Title I of this Act, or in any amendatory Act, that the duty or duties shall not exceed a specified ad valorem rate upon the articles provided for in such paragraph, no rate determined under the provisions of this section upon such articles shall exceed the maximum ad valorem rate so specified.
(h)Definitions. Definitions.— For the purpose of this section—
(1)“Domestic article.” The term “domestic article” means an article wholly or in part the growth or product of the United States; and the “Foreign article.”term “foreign article” means an article wholly or in part the growth or product of a foreign country.
(2)“United States.” The term “United States” includes the several States and Territories and the District of Columbia.
(3)“Foreign country.” The term “foreign country” means any empire, country, dominion, colony, or protectorate, or any subdivision or subdivisions thereof (other than the United States and its possessions). 703
(4)The term “cost of production”, when applied with tariff commission.“Cost of production.”respect to either a domestic article or a foreign article, includes, for a period which is representative of conditions in production of the article:
(A)The price or cost of materials, labor Materials, labor, etc.costs, and other direct charges incurred in the production of the article and in the processes or methods employed in its production;
(B)the usual general expenses, including charges General expenses.for depreciation or depletion which are representative of the equipment and property employed in the production of the article and charges for rent or interest which are representative of the cost of obtaining capital or instruments of production; and
(C)the cost of containers and coverings of whatever Containers, packing, etc.nature, and other costs, charges, and expenses incident to placing the article in condition packed ready for delivery.
(i)Rules and Regulations of President.— The President is Rules by President, authorized.authorized to make all needful rules and regulations for carrying out his functions under the provisions of this section.
(j)Rules and Regulations of Secretary of Treasury.— The Rules, etc., of entry, etc,, of articles affected hereby.Secretary of the Treasury is authorized to make such rules and regulations as he may deem necessary for the entry and declaration of foreign articles of the class or kind of articles with respect to which a change in basis of value has been made under the provisions of subdivision
(b)of this section, and for the form of invoice required at time of entry.
(k)Investigations Prior to Enactment of Act.— All uncompleted Prior investigations dismissed without prejudice.Vol. 42, p. 941.investigations instituted prior to the approval of this Act under the provisions of section 315 of the Tariff Act of 1922, including investigations in which the President has not proclaimed changes in classification or in basis of value or increases or decreases in rates of duty, shall be dismissed without prejudice; but the information Information may be used.and evidence secured by the commission in any such investigation may be given due consideration in any investigation instituted under the provisions of this section. SEC. 337. Unfair practices in import trade. UNFAIR PRACTICES IN IMPORT TRADE.
(a)Unfair competition and acts in importations, unlawful.Methods designated. Unfair Methods of Competition Declared Unlawful.— Unfair methods of competition and unfair acts in the importation of articles into the United States, or in their sale by the owner, importer, consignee, or agent of either, the effect or tendency of which is to destroy or substantially injure an industry, efficiently and economically operated, in the United States, or to prevent the establishment of such an industry, or to restrain or monopolize trade and commerce in the United States, are hereby declared unlawful, and when found by the President to exist shall be dealt with, in addition to any other provisions of law, as hereinafter provided.
(b)Investigations of Violations by Commission.— To assist the Investigations of violations.President in making any decisions under this section the commission is hereby authorized to investigate any alleged violation hereof on complaint under oath or upon its initiative.
(c)Hearings and Review.— The commission shall make such Power conferred to conduct hearings, etc.investigation under and in accordance with such rules as it may promulgate and give such notice and afford such hearing, and when deemed proper by the commission such rehearing, with opportunity to offer evidence, oral or written, as it may deem sufficient for a full presentation of the facts involved in such investigation. The testimony Transcript of findings, etc., to be official record.in every such investigation shall be reduced to writing, and a transcript thereof with the findings and recommendation of the commission shall be the official record of the proceedings and findings 704 tariff commission.in the case, and in any case where the findings in such investigation show a violation of this section, a copy of the findings shall be Copy to importer.promptly mailed or delivered to the importer or consignee of such Effect of findings.articles. Such findings, if supported by evidence, shall be conclusive, except that a rehearing may be granted by the commission and except that, within such time after said findings are made and in such manner as appeals may be taken from decisions of the United Appeals to Court of Customs and Patent Appeals.States Customs Court, an appeal may be taken from said findings upon a question or questions of law only to the United States Court of Customs and Patent Appeals by the importer or consignee of such articles. If it shall be shown to the satisfaction of said court Additional evidence permitted.that further evidence should be taken, and that there were reasonable grounds for the failure to adduce such evidence in the proceedings before the commission, said court may order such additional evidence to be taken before the commission in such manner and upon such terms and conditions as to the court may seem proper. Modification by Commission.The commission may modify its findings as to the facts or make new findings by reason of additional evidence, which, if supported by evidence, shall be conclusive as to the facts except that within such time and in such manner an appeal may be taken as aforesaid Judgment of court final.upon a question or questions of law only. The judgment of said court shall be final.
(d)Transmittal to the President. Transmission of Findings to President.— The final findings of the commission shall be transmitted with the record to the President.
(e)Articles excluded entry, if unfair method used. Exclusion of Articles from Entry.— Whenever the existence of any such unfair method or act shall be established to the satisfaction of the President he shall direct that the articles concerned in such unfair methods or acts, imported by any person violating the provisions of this Act, shall be excluded from entry into the United States, and upon information of such action by the President, the Secretary of the Treasury shall, through the proper officers, refuse President’s decision conclusive.Action if import believed to be in violation hereof.such entry. The decision of the President shall be conclusive.
(f)Entry Under Bond.— Whenever the President has reason to believe that any article is offered or sought to be offered for entry into the United States in violation of this section but has not information sufficient to satisfy him thereof, rhe Secretary of the Treasury shall, upon his request in writing, forbid entry thereof until such investigation as the President may deem necessary shall be completed; except that such articles shall be entitled to entry under bond prescribed by the Secretary of the Treasury.
(g)Continuance of exclusion. Continuance of Exclusion.— Any refusal of entry under this section shall continue in effect until the President shall find and instruct the Secretary of the Treasury that the conditions which led to such refusal of entry no longer exist.
(h)Term “Unitedd States” construed. Definition.— When used in this section and in sections 338 and 340, the term “United States” includes the several States and *Infra.*Territories, the District of Columbia, and all possessions of the United States except the Philippine Islands, the Virgin Islands, American Samoa, and the island of Guam. SEC. 338. Discriminations by foreign countries. DISCRIMINATION BY FOREIGN COUNTRIES.
(a)Additional Duties.— The President when he finds that the public interest will be served thereby shall by proclamation specify and declare new or additional duties as hereinafter provided upon articles wholly or in part the growth or product of, or imported in a vessel of, any foreign country whenever he shall find as a fact that such country— 705 Additional duties to be proclaimed by the President for designated.
(1)Imposes, directly or indirectly, upon the disposition in tariff commission.If unreasonable charges imposed on American products not on those of other countries.or transportation in transit through or reexportation from such country of any article wholly or in part the growth or product of the United States any unreasonable charge, exaction, regulation, or limitation which is not equally enforced upon the like articles of every foreign country; or
(2)Discriminates in fact against the commerce of the United American commerce discriminated against compared with that of other countries.States, directly or indirectly, by law or administrative regulation or practice, by or in respect to any customs, tonnage, or port duty, fee, charge, exaction, classification, regulation, condition, restriction, or prohibition, in such manner as to place the commerce of the United States at a disadvantage compared with the commerce of any foreign country.
(b)Exclusion from Importation.— If at any time the President Exclusion from importation.Authorized if discrimination continues after issue of proclamation.shall find it to be a fact that any foreign country has not only discriminated against the commerce of the United States, as aforesaid, but has, after the issuance of a proclamation as authorized in subdivision
(a)of this section, maintained or increased its said discriminations against the commerce of the United States, the President is hereby authorized, if he deems it consistent with the interests of the United States, to issue a further proclamation directing that such products of said country or such articles imported in its vessels as he shall deem consistent with the public interests shall be excluded from importation into the United States.
(c)Application of Proclamation.— Any proclamation issued by Effect of application of proclamation.the President under the authority of this section shall, if he deems it consistent with the interests of the United States, extend to the whole of any foreign country or may be confined to any subdivision or subdivisions thereof; and the President shall, whenever he deems the public interests require, suspend, revoke, supplement, or amend any such proclamation.
(d)Duties to Offset Commercial Disadvantages.— Whenever Commercial disadvantages.Proclamation of new duties, etc., to offset unequal burdens of American commerce.the President shall find as a fact that any foreign country places any burden or disadvantage upon the commerce of the United States by any of the unequal impositions or discriminations aforesaid, he shall, when he finds that the public interest will be served thereby, by proclamation specify and declare such new or additional rate or rates of duty as he shall determine will offset such burden or disadvantage, not to exceed 50 per centum ad valorem or its equivalent, Limitation.on any products of, or on articles imported in a vessel of, such foreign country; and thirty days after the date of such proclamation there shall be levied, collected, and paid upon the articles enumerated Collection of new duties.in such proclamation when imported into the United States from such foreign country such new or additional rate or rates of duty; or, in case of articles declared subject to exclusion from importation Exclusions.into the United States under the provisions of subdivision
(b)of this section, such articles shall be excluded from importation.
(e)Duties to Offset Benefits to Third Country.— Whenever Countervailing duties.President authorized to proclaim, to offset discriminations.the President shall find as a fact that any foreign country imposes any unequal imposition or discrimination as aforesaid upon the commerce of the United States, or that any benefits accrue or are likely to accrue to any industry in any foreign country by reason of any such imposition or discrimination imposed by any foreign country other than the foreign country in which such industry is located, and whenever the President shall determine that any new or additional rate or rates of duty or any prohibition hereinbefore provided for do not effectively remove such imposition or discrimination and that any benefits from any such imposition or discrimination accrue or are likely to accrue to any industry in any foreign country, he shall, when he finds that the public interest will be served thereby, 706 tariff commission.Additional rates.by proclamation specify and declare such new or additional rate or rates of duty upon the articles wholly or in part the growth or product of any such industry as he shall determine will offset such Limitations.benefits, not to exceed 50 per centum ad valorem or its equivalent, upon importation from any foreign country into the United States Effective in 30 days.of such articles; and on and after thirty days after the date of any such proclamation such new or additional rate or rates of duty so specified and declared in such proclamation shall be levied, collected, and paid upon such articles.
(f)Seizure, forfeiture, etc., of illegal imports. Forfeiture of Artigues.— All articles imported contrary to the provisions of this section shall be forfeited to the United States and shall be liable to be seized, prosecuted, and condemned in like manner and under the same regulations, restrictions, and provisions as may from time to time be established for the recovery, collection, distribution, and remission of forfeitures to the United States by the several revenue laws. Whenever the provisions of this Act shall be applicable to importations into the United States of articles wholly or in part the growth or product of any foreign country, they shall Indirect importations Included.be applicable thereto whether such articles are imported directly or indirectly.
(g)Existence of discriminations to be ascertained, etc., by the Commission. Ascertainment by Commission of Discriminations.— It shall be the duty of the commission to ascertain and at all times to be informed whether any of the discriminations against the commerce of the United States enumerated in subdivisions (a), (b), and
(e)of this section are practiced by any country; and if and when such discriminatory acts are disclosed, it shall be the duty of the commission to bring the matter to the attention of the President, together with recommendations.
(h)Rules, etc., to be made in execution hereof. Rules and Regulations of Secretary of Treasury.— The Secretary of the Treasury with the approval of the President shall make such rules and regulations as are necessary for the execution of such proclamations as the President may issue in accordance with the provisions of this section.
(i)Term “foreign country” construed. Definition.— When used in this section the term “foreign country” means any empire, country, dominion, colony or protectorate, or any subdivision or subdivisions thereof (other than the United States and its possessions), within which separate tariff rates or separate regulations of commerce are enforced. SEC. 339. Effect of reenactment of existing law. EFFECT OF REENACTMENT OF EXISTING LAW. Balances of appropriations available for Commission.Notwithstanding the repeal by section 651 of the laws relating to the United States Tariff Commission and their reenactment in sections 330 to 338, inclusive, with modifications, the unexpended balances of appropriations available for the commission at the time this section takes effect shall remain available for the commission in the administration of its functions under this Act; and such Status of officers, etc., not changed.repeal and reenactment shall not operate to change the status of the officers and employees under the jurisdiction of the commission at the time this section takes effect. No investigation or other proceeding Investigations continued.pending before the commission at such time (other than proceedings under section 315 of the Tariff Act of 1922) shall abate by reason of such repeal and reenactment, but shall continue under the provisions of this Act. SEC. 340. Domestic value. DOMESTIC VALUE—CONVERSION OF RATES.
(a)Conversion of rates. Conversion of Rates by Commission.— The commission shall ascertain, with respect to each of the ad valorem rates of duty, and each of the rates of duty regulated by the value of the article, specified in this Act, an ad valorem rate (or a rate regulated by the 707value of the article, as the case may be) which if applied upon the tariff commission.basis of domestic value would have resulted as nearly as possible in the imposition, during the period from July 1, 1927, to June 30, 1929, both dates inclusive, of amounts of duty neither greater nor less than would have been collectible at the rate specified in this Act Vol. 42, p. 949.applied upon the basis of value defined in section 402 of the Tariff Act of 1922.
(b)Retort to Congress by Commission.— The commission shall, Detailed report to Congress not later than July 1, 1932.as soon as practicable, but in no event later than July 1, 1932, submit a report to the Congress setting forth the classes of articles with respect to which the conversion of rates has been made, together with the converted rates applicable thereto.
(c)Data from Treasury and Commerce Departments on request of Commission. Data to Be Furnished by Secretary of Treasury and Sec retary of Commerce.— To assist the commission in carrying out the provisions of this section, the Secretary of the Treasury and the Secretary of Commerce are authorized and directed to furnish to the commission, upon request, any data or information in the possession or control of their respective departments relating to the importation, entry, appraisement, and classification of merchandise and the collection of duties thereon.
(d)Definitions.— When used in this section—Definitions.
(1)The term “domestic value,” applied with respect to “Domestic value.”imported merchandise, means
(A)the price at which such or similar imported merchandise Price at which import freely offered for sale in United States.is freely offered for sale, at the time of exportation of the imported merchandise, packed ready for delivery, in the principal market of the United States to all purchasers, in the usual wholesale quantities and in the ordinary course of trade, or
(B)if such or similar imported merchandise is not so Estimated price of comparable article.offered for sale in the United States, then an estimated value, based on the price at which merchandise, whether imported or domestic, comparable in construction or use with the imported merchandise, is so offered for sale, with such adjustments as may be necessary owing to differences in size, material, construction, texture, and other differences.
(2)The term “rate of duty regulated by the value of the article” means a rate of duty regulated in any manner by the value of the Meaning of “rate of duty regulated by the value of the article.”article, and includes the value classification by which such rate is regulated. SEC. 341. Interference with functions of Commission.Unlawful acts specified. INTERFERENCE WITH FUNCTIONS OF COMMISSION.
(a)Interfering With or Influencing the Commission or Its Employees.— It shall be unlawful for any person
(1)to prevent or attempt to prevent, by force, intimidation, threat, or in any other manner, any member or employee of the commission from exercising the functions imposed upon the commission by this title, or
(2)to induce, or attempt to induce, by like means any such member or employee to make any decision or order, or to take any action, with respect to any matter within the authority of the commission.
(b)Penalty.— Any person who violates any of the provisions of Punishment for.this section shall, upon conviction thereof, be fined not more than $1,000 or imprisonment for not more than one year, or both.
(c)Definition.— As used in this section the term “person” “Person” defined.includes an individual, corporation, association, partnership, or any other organization or group of individuals. 708 TITLE IV—TITLE IV, ADMINISTRATIVE PROVISIONS. ADMINISTRATIVE PROVISIONS Part I—Meaning of words. Definitions SEC. 401. Vol. 42, p. 948. MISCELLANEOUS. When used in this title or in Part I of Title III—
(a)“Vassal.” Vessel.— The word “vessel” includes every description of water craft or other contrivance used, or capable of being used, as a means of transportation in water, but does not include aircraft.
(b)“Vehicle.” Vehicle.— The word “vehicle” includes every description of carriage or other contrivance used, or capable of being used, as a means of transportation on land, but does not include aircraft.
(c)“Merchandise.” Merchandise.— The word “merchandise” means goods, wares, and chattels of every description and includes merchandise the importation of which is prohibited.
(d)“Person.” Person.— The word “person” includes partnerships, associations, and corporations.
(e)“Master.” Master.— The word “master” means the person having the command of the vessel.
(f)“Day.” Day.— The word “day” means the time from eight o’clock antemeridian to five o’clock postmeridian.
(g)“Night.” Night.— The word “night” means the time from five o’clock postmeridian to eight o’clock antemeridian.
(h)“Collector.” Collector.— The word “collector” means collector of customs and includes assistant collector of customs, deputy collector of customs and any person authorized by law or by regulations of the Secretary of the Treasury to perform the duties of a collector of customs.
(i)“Comptroller of Customs.” Comptroller of Customs.— The term “comptroller of customs” includes assistant comptroller of customs and any person authorized by law or by regulations of the Secretary of the Treasury to perform the duties of a comptroller of customs.
(j)“Appraiser.” Appraiser.— The word “appraiser” means appraiser of merchandise and includes chief assistant appraiser and any person authorized by law or by regulations of the Secretary of the Treasury to perform the duties of an appraiser, but does not include the United States Customs Court or any division or judge thereof.
(k)“United States.” United States.— The term “United States” includes all Territories and possessions of the United States, except the Philippine Islands, the virgin Islands, American Samoa, and the island of Guam. SEC. 402. Value. VALUE.
(a)As used tor imports. Basis.— For the purposes of this Act the value of imported merchandise shall be—
(1)Foreign or export. The foreign value or the export value, whichever is higher;
(2)United States. If the appraiser determines that neither the foreign value nor the export value can be satisfactorily ascertained, then the United States value;
(3)Cost of production. If the appraiser determines that neither the foreign value, the export value, nor the United States value can be satisfactorily ascertained, then the cost of production;
(4)American selling price. In the case of an article with respect to which there is in effect under section 336 a rate of duty based upon the American *Ante*, p. 701.selling price of a domestic article, then the American selling price of such article.
(b)Review of decision of appraiser as to value not ascertained. Review of Appraiser’s Decision.— A decision of the appraiser that foreign value, export value, or United States value can not be satisfactorily ascertained shall be subject to review in reappraisement proceedings under section 501; but in any such pro-709ceeding, an affidavit executed outside of the United States shall notADMINISTRATIVE PROVISIONS. be admitted in evidence if executed by any person who fails to permit a Treasury attaché to inspect his books, papers, records, accounts, documents, or correspondence, pertaining to the value or classification of such merchandise.
(c)Foreign Value.— The foreign value of importedForeign value.Considerations determining. merchandise shall be the market value or the price at the time of exportation of such merchandise to the United States, at which such or similar merchandise is freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, including the cost of all containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States.
(d)Export Value.— The export value of imported merchandiseExport value.Considerations determining. shall be the market value or the price, at the time of exportation of such merchandise to the United States, at which such or similar merchandise is freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, plus, when not included in such price, the cost of all containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States.
(e)United States Value.— The United States value of importedUnited States value.Considerations determining. merchandise shall be the price at which such or similar imported merchandise is freely offered for sale, packed ready for delivery, in the principal market of the United States to all purchasers, at the time of exportation of the imported merchandise, in the usual wholesale quantities and in the ordinary course of trade, with allowance made for duty, cost of transportation and insurance, and other necessary expenses from the place of shipment to the place of delivery, a commission not exceeding 6 per centum, if any has been paid or contracted to be paid on goods secured otherwise than by purchase, or profits not to exceed 8 per centum and a reasonable allowance for general expenses, not to exceed 8 per centum on purchased goods.
(f)Cost of Production.— For the purpose of this title the costCost of production.Items included in. of production of imported merchandise shall be the sum of—
(1)The cost of materials of, and of fabrication,Materials, process, manufactura at time of export. manipulation, or other process employed in manufacturing or producing such or similar merchandise, at a time preceding the date of exportation of the particular merchandise under consideration which would ordinarily permit the manufacture or production of the particular merchandise under consideration in the usual course of business;
(2)The usual general expenses (not less than 10 per centumUsual general expenses. of such cost) in the case of such or similar merchandise;
(3)The cost of all containers and coverings of whateverCost of containers, packing, etc. nature, and all other costs, charges, and expenses incident to placing the particular merchandise under consideration in condition, packed ready for shipment to the United States; and
(4)An addition for profit (not less than 8 per centum ofOrdinary profits on similar goods, by manufacturers, etc. the sum of the amounts found under paragraphs
(1)and
(2)of this subdivision) equal to the profit which ordinarily is added, in the case of merchandise of the same general character as the particular merchandise under consideration, by manufacturers or producers in the country of manufacture or production who are engaged in the production or manufacture of merchandise of the same class or kind. 710
(g)administration provisions.American selling price. American Selling Price.— The American selling price of any article manufactured or produced in the United States shall be the price, including the cost of all containers and coverings of whatever nature and all other costs, charges, and expenses incident to placing the merchandise in condition packed ready for delivery, at which such article is freely offered for sale to all purchasers in the principal market of the United States, in the ordinary course of trade and in the usual wholesale quantities in such market, or the price that the manufacturer, producer, or owner would have received or was willing to receive for such merchandise when sold in the ordinary course of trade and in the usual wholesale quantities, at the time of exportation of the imported article. Part II—Part II. Report, entry, and unlading of vessels and vehicles. Report, Entry, and Unlading of Vessels and Vehicles SEC. 431. Manifest. MANIFEST—REQUIREMENT, FORM, AND CONTENTS. Master of vessel required to make entry, to have, on board.The master of every vessel arriving in the United States and required to make entry shall have on board his vessel a manifest in a form to be prescribed by the Secretary of the Treasury and signed by such master under oath as to the truth of the statements therein contained. Such manifest shall contain: First. Contents. The names of the ports or places at which the merchandise Parts of shipment, destination, etc.was taken on board and the ports of entry of the United States for which the same is destined, particularly describing the merchandise *Proviso*.Bulk cargoes for orders.destined to each such port: *Provided*, That the master of any vessel laden exclusively with coal, sugar, salt, nitrates, hides, dyewoods, wool, or other merchandise in bulk consigned to one owner and arriving at a port for orders, may destine such cargo “for orders,” and within fifteen days thereafter, but before the unlading of any part of the cargo such manifest may be amended by the master by designating the port or ports of discharge of such cargo, and in the event of failure to amend the manifest within the time permitted such cargo must be discharged at the port at which the vessel arrived and entered. Second. Description, etc., of vessel. The name, description, and build of the vessel, the true measure or tonnage thereof, the port to which such vessel belongs, and the name of the master of such vessel. Third. Detailed account of cargo. A detailed account of all merchandise on board such vessel, with the marks and numbers of each package, and the number and description of the packages according to their usual name or denomination, such as barrel, keg, hogshead, case, or bag. Fourth. Names of consignees. The names of the persons to whom such packages are respectively consigned in accordance with the bills of lading issued therefor, except that when such merchandise is consigned to order the manifest shall so state. Fifth. Passenger, baggage, etc. The names of the several passengers aboard the vessel, stating whether cabin or steerage passengers, with their baggage, specifying the number and description of the pieces of baggage belonging to each, and a list of all baggage not accompanied by passengers. Sixth. Sea stores on board. An account of the sea stores and ship’s stores on board of the vessel. SEC. 432. MANIFEST TO SPECIFY SEA AND SHIP’S STORES. Sea and ship stores to be specified on manifest.The manifest of any vessel arriving from a foreign port or place shall separately specify the articles to be retained on board of such vessel as sea stores, ship’s stores, or bunker coal, or bunker oil, and Forfeiture for omissions, etc.if any other or greater quantity of sea stores, ship’s stores, bunker711coal, or bunker oil is found on board of any such vessel than isadministrative provisions.If landed witbout permit. specified in the manifest, or if any such articles, whether shown on the manifest or not, are landed without a permit therefor issued by the collector, all such articles omitted from the manifest or landed without a permit shall be subject to forfeiture, and the master shall be liable to a penalty equal to the value of the articles. SEC. 433. REPORT OF ARRIVAL.Arrival. Within twenty-four hours after the arrival of any vessel from aTo be reportad at customhouse within 24 hours. foreign port or place, or of a foreign vessel from a domestic port, or of a vessel of the United States carrying bonded merchandise, or foreign merchandise for which entry has not been made, at any port or place within the United States at which such vessel shall come to, the master shall, unless otherwise provided by law, report the arrival of the vessel at the nearest customhouse, under such regulations as the Secretary of Commerce may prescribe. SEC. 434. ENTRY OF AMERICAN VESSELS.American vessels. Except as otherwise provided by law, and under such regulationsFormal entry, and deposit of papers within 48 hours. as the Secretary of Commerce may prescribe, the master of a vessel of the United States arriving in the United States from a foreign port or place shall, within forty-eight hours after its arrival within the limits of any customs collection district, make formal entry of the vessel at the customhouse by producing and depositing with the collector the vessel’s crew list, its register, or document in lieu thereof, the clearance and bills of health issued to the vessel at the foreign port or ports from which it arrived, together with the original and one copy of the manifest, and shall make oath that the ownership of the vessel is as indicated in the register and that the manifest was made out in accordance with section 431 of this Act. SEC. 435. ENTRY OF FOREIGN VESSELS.Foreign vessels. The master of any foreign vessel arriving within the limits of anyFormal entry, as for American vessels. customs collection district shall, within forty-eight hours thereafter, make entry at the customhouse in the same manner as is required for the entry of a vessel of the United States, except that a list of theCrew list, etc., with consul of the nation. crew need not be delivered, and that instead of depositing the register or document in lieu thereof such master may produce a certificate by the consul of the nation to which such vessel belongs that said documents have been deposited with him: *Provided*, That such*Proviso*.Condition. exception shall not apply to the vessels of foreign nations in whose ports American consular officers are not permitted to have the custody and possession of the register and other papers of vessels entering the ports of such nations. SEC. 436. FAILURE TO REPORT OR ENTER VESSEL. Every master who fails to make the report or entry provided forPenalty tor not reporting, etc. in section 433, 434, or 435 of this Act shall, for each offense, be liable to a fine of not more than $1,000. SEC. 437. DOCUMENTS RETURNED AT CLEARANCE. The register, or document in lieu thereof, deposited in accordanceRegister, etc., returned at clearance. with section 434 or 435 of this Act shall be returned to the master or owner of the vessel upon its clearance. 712 SEC. 438. administrative provisions.Foreign vessels.Delivery to master of, before clearances, unlawful. UNLAWFUL RETURN OF FOREIGN VESSEL’S PAPERS. It shall not be lawful for any foreign consul to deliver to the master of any foreign vessel the register, or document in lieu thereof, deposited with him in accordance with the provisions of section 435 of this Act until such master shall produce to him a clearance in due form from the collector of the port where such vessel has been Penalty for.entered. Any consul offending against the provisions of this section shall be liable to a fine of not more than $5,000. SEC. 439. Manifests. DELIVERY OF MANIFEST. Copy of, to be delivered before entry.Immediately upon arrival and before entering his vessel, the master of a vessel from a foreign port or place required to make entry shall mail or deliver to the comptroller of customs for the district Affidavit thereof, on entry of vessel.in which the port of entry is located, a copy of the manifest, and shall on entering his vessel make affidavit that a true and correct copy was so mailed or delivered, and he shall also mail or deliver to said comptroller of customs a true and correct copy of any correction Penalty for failure.of such manifest filed on entry of his vessel. Any master who fails so to mail or deliver such copy of the manifest or correction thereof shall be liable to a penalty of not more than $500. SEC. 440. Correction of manifest. CORRECTION OF MANIFEST. Allowed by post entry.If there is any merchandise or baggage on board such vessel which is not included in or which does not agree with the manifest, the master of the vessel shall make a post entry thereof, and mail or deliver a copy to the comptroller of customs for the district in which Penalty tor failure.the port of entry is located and for failure so to do shall be liable to a penalty of $500. SEC. 441. Entry not required. VESSELS NOT REQUIRED TO ENTER. The following vessels shall not be required to make entry at the customhouse:
(1)War and public vessels. Vessels of war and public vessels employed for the conveyance of letters and dispatches and not permitted by the laws of the nations to which they belong to be employed in the transportation of passengers or merchandise in trade;
(2)Passenger vessels making triweekly trips, etc. Passenger vessels making three trips or oftener a week between a port of the United States and a foreign port, or vessels used exclusively as ferryboats, carrying passengers, baggage, or merchandise: *Provided*, *Proviso*.Baggage, etc., to be reported.That the master of any such vessel shall ba required to report such baggage and merchandise to the collector within twenty-four hours after arrival;
(3)Small yachts. Yachts of fifteen gross tons or under not permitted by law to carry merchandise or passengers for hire;
(4)Vessels In distress, to take on fuel, etc. Vessels arriving in distress or for the purpose of taking on bunker coal, bunker oil, or necessary sea stores and which shall depart within twenty-four hours after arrival without having landed or taken on board any passengers, or any merchandise other than *Proviso*.Report to collector.bunker coal, bunker oil, or necessary sea stores: *Provided*, That the master, owner, or agent of such vessel shall report under oath to the collector the hour and date of arrival and departure and the quantity of bunker coal, bunker oil, or necessary sea stores taken on board; and
(5)Tugs, towing vessels on frontiers. Tugs enrolled and licensed to engage in the foreign and coasting trade in the northern, northeastern, and northwestern frontiers when towing vessels which are required by law to enter and clear. 713 SEC. 442. RESIDUE CARGO.administrative provisions.Residue cargo.Vessels with goods for other foreign ports may proceed without unlading. Any vessel having on board merchandise shown by the manifest to be destined to a foreign port or place may, after the report and entry of such vessel under the provisions of this Act, proceed to such foreign port of destination with the cargo so destined therefor, without unlading the same and without the payment of duty thereon. Any vessel arriving from a foreign port or place having on board merchandise shown by the manifest to be destined to a port or portsTo other American ports. in the United States other than the port of entry at which such vessel first arrived and made entry may proceed with such merchandise from port to port or from district to district for the unlading thereof. SEC. 443. CARGO FOR DIFFERENT PORTS—MANIFEST AND PERMIT.Cargo for different ports. Merchandise arriving in any vessel for delivery in differentManifest to show. districts or ports of entry shall be described in the manifest in the order of the districts or ports at or in which the same is to be unladen. Before any vessel arriving in the United States with any suchPermits to proceed required. merchandise shall depart from the port of first arrival, the master shall obtain from the collector a permit therefor with a certified copy of the vessel’s manifest showing the quantities and particulars of the merchandise entered at such port of entry and of that remaining on board. SEC. 444. ARRIVAL AT ANOTHER PORT.Arrival at another port Within twenty-four hours after the arrival of such vessel atPermit to be produced on. another port of entry, the master shall report the arrival of his vessel to the collector at such port and shall produce the permit issued by the collector at the port of first arrival, together with the certified copy of his manifest. SEC. 445. PENALTIES FOR FAILURE TO HAVE PERMIT AND CERTIFIED MANIFEST.Permit and certified manifest If the master of any such vessel shall proceed to another port orPenalty for proceeding without, to another port. district without having obtained a permit therefor and a certified copy of his manifest, or if he shall fail to produce such permit and certified copy of his manifest to the collector at the port of destination, or if he shall proceed to any port not specified in the permit, he shall be liable to a penalty, for each offense, of not more than $500. SEC. 446. SUPPLIES AND STORES RETAINED ON BOARD.Supplies and stores. Vessels arriving in the United States from foreign ports mayVessels from foreign ports may retain, on board. retain on board, without the payment of duty, all coal and other fuel supplies, ships’ stores, sea stores, and the legitimate equipmentDutiable if landed. of such vessels. Any such supplies, ships’ stores, sea stores, or equipment landed and delivered from such vessel shall be considered and treated as imported merchandise: *Provided*, That bunker coal,Proviso.Transfers of coal, etc., to same line, if delayed in port. bunker oil, ships’ stores, sea stores, or the legitimate equipment or vessels belonging to regular lines plying between foreign ports and the United States, which are delayed in port for any cause, may be transferred under a permit by the collector and under customs supervision from the vessel so delayed to another vessel of the same line and owner, and engaged in the foreign trade, without the payment of duty thereon. 714 SEC. 447. administrative provisions.Unlading.At other than port of entry unlawful. PLACE OF ENTRY AND UNLADING. It shall be unlawful to make entry of any vessel or to unlade the cargo or any part thereof of any vessel elsewhere than at a port *Provisos*.Elsewhere under permit.of entry: *Provided*, That upon good cause therefor being shown, the Secretary of Commerce may permit entry of any vessel to be made at a place other than a port of entry designated by him, under Bulk cargoes.such conditions as he shall prescribe: *And provided further*, That any vessel laden with merchandise in bulk may proceed after entry of such vessel to any place designated by the Secretary of the Treasury for the purpose of unloading such cargo, under the supervision of customs officers if the collector shall consider the same necessary, and in such case the compensation and expenses of such officers shall be reimbursed to the Government by the party in interest. SEC. 448. UNLADING.
(a)Formal entry and permit to unlade, required.*Ante*, p. 712. Permits and Preliminary Entries.— Except as provided in section 441 of this Act (relating to vessels not required to enter), no merchandise, passengers, or baggage shall be unladen from any vessel or vehicle arriving from a foreign port or place until entry of such vessel or report of the arrival of such vehicle has been made and a permit for the unlading of the same issued by the collector: *Provided*, *Proviso*.Preliminary entry to boarding officer.That the master may make a preliminary entry of a vessel by making oath or affirmation to the truth of the statements contained in the vessel’s manifest and delivering the manifest to the customs officer who boards such vessel, but the making of such preliminary entry shall not excuse the master from making formal entry of his vessel at the customhouse, as provided by this Act. Goods and baggage retained at unlading place, until entry and permit.After the entry, preliminary or otherwise, or any vessel or report of the arrival of any vehicle, the collector may issue a permit to the master of the vessel, or to the person in charge of the vehicle, to unlade merchandise or baggage, but except as provided in subdivision
(b)of this section merchandise or baggage so unladen shall be retained at the place of unlading until entry therefor is made and a permit for its delivery granted, and the owners of the vessel or vehicle from which any imported merchandise is unladen prior Liability for removal without permitto entry of such merchandise shall be liable for the payment of the duties accruing on any part thereof that may be removed from the place of unlading without a permit therefor having been issued. Removal to public stores, etc.Any merchandise or baggage so unladen from any vessel or vehicle for which entry is not made within forty-eight hours exclusive of Sunday and holidays from the time of the entry of the vessel or report of the vehicle, unless a longer time is granted by the collector, *Post*, p. 722.as provided in section 484, shall be sent to a bonded warehouse or the public stores and held as unclaimed at the risk and expense of the consignee in the case of merchandise and of the owner in the case of baggage, until entry thereof is made.
(b)Special delivery permit for perishables. Special Delivery Permit.— The Secretary of the Treasury is authorized to provide by regulations for the issuing of special permits for delivery, prior to formal entry therefor, of perishable articles and other articles, the immediate delivery of which is necessary. SEC. 449. UNLADING AT PORT OF ENTRY. Unlading to be at destined port.*Ante*, p. 713.Except as provided in sections 442 and 447 of this Act (relating to residue cargo and to bulk cargo, respectively), merchandise and baggage imported in any vessel by sea shall be unladen at the port On permit if compelled to seek another.of entry to which such vessel is destined, unless
(1)such vessel is compelled by any cause to put into another port of entry, and the collector of such port issues a permit for the unlading of such mer-715chandise or baggage, or
(2)the Secretary of the Treasury, becauseadministrative provisions.On emergency. of an emergency existing at the port of destination, authorizes such vessel to proceed to another port of entry. Merchandise and baggageEntry, etc. so unladen may be entered in the same manner as other imported merchandise or baggage and may be treated as unclaimed merchandise or baggage and stored at the expense and risk of the owner thereof, or may be reladen without entry upon the vessel from which it was unladen for transportation to its destination. SEC. 450. UNLADING ON SUNDAYS, HOLIDAYS, OR AT NIGHT.Sundays, holidays, or at night. No merchandise, baggage, or passengers arriving in the UnitedSpecial license to permit unlading on. States from any foreign port or place, and no bonded merchandise or baggage being transported from one port to another, shall be unladen from the carrying vessel or vehicle on Sunday, a holiday, or at night, except under special license granted by the collector under such regulations as the Secretary of the Treasury may prescribe. SEC. 451. SAME—EXTRA COMPENSATION. Before any such special license to unlade shall be granted, theBond against loss, etc., required. master, owner, or agent, of such vessel or vehicle shall be required to give a bond in the penal sum to be fixed by the collector conditioned to indemnify the United States for any loss or liability which might occur or be occasioned by reason of the granting of such special license and to pay the compensation and expenses of the customsCompensation, etc., to customs officers on duty.Vol. 39, p. 901; Vol. 41, p. 402.[U. S. C., p. 585](/us/usc/p585). officers and employees assigned to duty in connection with such unlading at night or on Sunday or a holiday, in accordance with the provisions of section 5 of the Act entitled “An Act to provide for the lading or unlading of vessels at night, the preliminary entry of vessels, and for other purposes,” approved February 13, 1911, as amended. In lieu of such bond the owner, or agent, of any vesselYearly bond from regular lines, accepted. or vehicle or line of vessels or vehicles may execute a bond in a penal sum to be fixed by the Secretary of the Treasury to cover and include the issuance of special licenses for the unlading of vessels or vehicles belonging to such line for a period of one year from the date thereof. At the request of the master, owner, or agent of any vessel, theAssignments at request of master, etc., by giving bond for service expenses. collector shall assign customs officers and employees to duty at night or on Sunday or a holiday in connection with the entering or clearing of such vessel, or the issuing and recording of its marine documents, bills of sale, mortgages, or other instruments of title, but only if the master, owner, or agent gives a bond in a penal sum to be fixed by the collector, conditioned to pay the compensation and expenses of such customs officers and employees, who shall be entitled to rates of compensation fixed on the same basis and payable in the same manner and upon the same terms and conditions as in the case of customs officers and employees assigned to duty in connection with lading or unlading at night or on Sunday or a holiday. SEC. 452. LADING ON SUNDAYS, HOLIDAYS, OR AT NIGHT.Lading on Sundays, etc. No merchandise or baggage entered for transportation under bondSpecial license required for. or for exportation with the benefit of drawback, or other merchandise or baggage required to be laden under customs supervision, shall be laden on any vessel or vehicle at night or on Sunday or a holiday, except under special license therefor to be issued by the collector under the same conditions and limitations as pertain to the unlading of imported merchandise or merchandise being transported in bond. 716 SEC. 453. administrative provisions.Lading and unlading. LADING AND UNLADING OF MERCHANDISE OR BAGGAGE—PENALTIES. Penalty tor unauthorized, of goods or baggage.If any merchandise or baggage is laden on, or unladen from, any vessel or vehicle without a special license or permit therefor issued by the collector, the master of such vessel or the person in charge of such vehicle and every other person who knowingly is concerned, or who aids therein, or in removing or otherwise securing such merchandise or baggage, shall each be liable to a penalty equal to the value of the merchandise or baggage so laden or unladen, and such merchandise or baggage shall be subject to forfeiture, and if the value thereof is $500 or more, the vessel or vehicle on or from which the same shall be laden or unladen shall be subject to forfeiture. SEC. 454. Passengers. UNLADING OF PASSENGERS—PENALTY. Penalty tor unlading.If any passenger is unladen from any vessel or vehicle without a special license or permit therefor issued by the collector, the master of such vessel or the person in charge of such vehicle and every other person who knowingly is concerned, or who aids therein, shall each be liable to a penalty of $500 for each such passenger so unladen. SEC. 455. Boarding and discharging inspectors. BOARDING AND DISCHARGING INSPECTORS. May be placed on arriving vessels.The collector for the district in which any vessel or vehicle arrives from a foreign port or place may put on board of such vessel or vehicle while within such district, and if necessary while going from one district to another, one or more inspectors or other customs officers to examine the cargo and contents of such vessel or vehicle and superintend the unlading thereof, and to perform such other duties as may be required by law or the customs regulations for the protection of Duties, etc.the revenue. Such inspector or other customs officer may, if he shall deem the same necessary for the protection of the revenue, secure the hatches or other communications or outlets of such vessel or vehicle with customs seals or other proper fastenings while such vessel is not in the act of unlading and such fastenings shall not be removed without Control of vessel.permission of the inspector or other customs officer. Such inspector or other customs officer may require any vessel or vehicle to discontinue or suspend unlading during the continuance of unfavorable weather or any conditions rendering the discharge of cargo Penalty tor obstructing, etc.dangerous or detrimental to the revenue. Any officer, owner, agent of the owner, or member of the crew of any such vessel who obstructs or hinders any such inspector or other customs officer in the performance of his duties, shall be liable to a penalty of not more than $500. SEC. 456. Pay, etc., of inspectors between ports. COMPENSATION AND EXPENSES OF INSPECTORS BE TWEEN PORTS. The compensation of any inspector or other customs officer, stationed To be reimbursed by master.on any vessel or vehicle while proceeding from one port to another and returning therefrom, shall be reimbursed to the Government by the master or owner of such vessel, together with the actual expense of such inspector or customs officer for subsistence, or in lieu ot such expenses such vessel or vehicle may furnish such inspector or customs officer the accommodations usually supplied to passengers. SEC. 457. Time for unlading. TIME FOR UNLADING. Cargoes remaining on board tor 25 days.Disposition of, by collector.Whenever any merchandise remains on board any vessel or vehicle from a foreign port more than twenty-five days after the date on which report of said vessel or vehicle was made, the collector may take possession of such merchandise and cause the same to be717unladen at the expense and risk of the owners thereof, or may placeadministrative provisions. one or more inspectors or other customs officers on board of said vessel or vehicle to protect the revenue. The compensation and expenses of any such inspector or customs officer for subsistenceReimbursement for expenses. while on board of such vessel or vehicle shall be reimbursed to the Government by the owner or master of such vessel or vehicle. SEC. 458. BULK CARGO, TIME FOR UNLADING.Bulk cargo. The limitation of time for unlading shall not extend to vesselsTime extension for unlading. laden exclusively with merchandise in bulk consigned to one consignee and arriving at a port for orders, but if the master of such vessel requests a longer time to discharge its cargo, the compensation of the inspectors or other customs officers whose services are required in connection with the unlading shall, for every day consumed in unlading in excess of twenty-five days from the date of theReimbursement for expenses of officers. vessel’s entry, be reimbursed by the master or owner of such vessel. SEC. 459. CONTIGUOUS COUNTRIES—REPORT AND MANIFEST.Contiguous countries. The master of any vessel of less than five net tons carryingSmall vessels and ve hicles to report at nearest customhouse on crossing the border, etc. merchandise and the person in charge of any vehicle arriving in the United States from contiguous country, shall immediately report his arrival to the customs officer at the port of entry or customhouse which shall be nearest to the place at which such vessel or vehicle shall cross the boundary line or shall enter the territorial waters of the United States, and if such vessel or vehicle have on board anyManifest to be produced. merchandise shall produce to such customs officer a manifest as required by law, and no such vessel or vehicle shall proceed fartherPermit to proceed. inland nor shall discharge or land any merchandise, passengers, or baggage without receiving a permit therefor from such customs officer. The master of any such vessel, or the person in charge ofPenalty for not reporting, etc. any such vehicle who fails to report arrival in the United States as required by the provisions of tills section shall be subject to a fine of $100 for each offense. If any merchandise or baggage is unladen orForfeiture of goods, vessels, etc. discharged from any such vessel or vehicle without a permit therefor, the same, together with the vessel or vehicle in which imported, shall be subject to forfeiture; and if any passenger is unladen orPenalty for landing passengers. discharged from any such vessel or vehicle without a permit therefor the master of such vessel or the person in charge of such vehicle shall be liable to a penalty of $500 for each such passenger so unladen or discharged. SEC. 460. SAME—PENALTIES FOR FAILURE TO REPORT OR FILE MANIFEST.Penalties for failure to report or file manifest. If any merchandise is imported or brought into the United StatesForfeiture of imports, vessel, or vehicle. in any vessel or vehicle from a contiguous country without being so reported to the collector, or in case of the neglect or failure of the master of the vessel or the person in charge of the vehicle to file a manifest therefor, such merchandise and the vessel or vehicle shall be subject to forfeiture and the master of such vessel or the personPersonal liability. in charge of such vehicle shall be liable to a penalty equal to the value of the merchandise imported in such vessel or vehicle which was not reported to the collector or included in the manifest. SEC. 461. SAME—INSPECTION.Inspection. All merchandise and baggage imported or brought in from anyOf goods and baggage at first port of arrival. contiguous country, except as otherwise provided by law or by regulations of the Secretary of the Treasury, shall be unladen in the718administrative provisions.Opening baggage, etc.presence of and be inspected by a customs officer at the first port of entry at which the same shall arrive; and such officer may require the owner, or his agent, or other person having charge or possession of any trunk, traveling bag, sack, valise, or other container, or of any closed vehicle, to open the same for inspection, or to furnish a key or other means for opening the same. SEC. 462. Forfeiture. SAME—FORFEITURE. Officer to open trunk, etc., on refusal of owner.If such owner, agent, or other person shall fail to comply with his demand, the officer shall retain such trunk, traveling bag, sack, valise, or other container or closed vehicle, and open the same, and, Forfeiture of dutiable or prohibited goods.as soon thereafter as may be practicable, examine the contents, and if any article subject to duty or any article the importation of which is prohibited is found therein, the whole contents and the container or vehicle shall be subject to forefeiture. SEC. 463. Vessels and vehicles. SAME—SEALED VESSELS AND VEHICLES. Official sealing of, in contiguous country, at place of shipment.To avoid unnecessary inspection of merchandise imported from a contiguous country at the first port of arrival, the master of the vessel or the person in charge of the vehicle in which such merchandise is imported may apply to the customs officer of the United States stationed in the place from which such merchandise is shipped, and such officer may seal such vessel or vehicle. Any vessel or May proceed to destined port.vehicle so sealed may proceed with such merchandise to the port of destination under such regulations as the Secretary of the Treasury may prescribe. SEC. 464. Penalties. SAME—PENALTIES IN CONNECTION WITH SEALED VESSELS AND VEHICLES. Vessels and vehicles from contiguous countries.Punishment for unreasonable delays in delivery, etc., therefrom.If the master of such vessel or the person in charge of any such vehicle fails to proceed with reasonable promptness to the port of destination and to deliver such vessel or vehicle to the proper officers of the customs, or fails to proceed in accordance with such regulations of the Secretary of the Treasury, or unlades such merchandise or any part thereof at other than such port of destination, or disposes of any such merchandise by sale or otherwise, he shall be guilty of a felony and upon conviction thereof shall be fined not more than Forfeiture.$1,000 or imprisoned for not more than five years, or both; and any such vessel or vehicle, with its contents, shall be subject to forfeiture. SEC. 465. Supplies. SAME—SUPPLIES. List of, purchased, etc., for American vessels in contiguous countries, to be filed with manifest.The master of any vessel of the United States documented to engage in the foreign and coasting trade on the northern, northeastern, and northwestern frontiers shall, upon arrival from a foreign contiguous territory, file with the manifest of such vessel a detailed list of all supplies or other merchandise purchased in such foreign country for use or sale on such vessel, and also a statement of the cost of all repairs to and all equipment taken on board such In railway cars by conductor.vessel. The conductor or person in charge of any railway car arriving from a contiguous country shall file with the manifest of such car a detailed list of all supplies or other merchandise purchased Punishment for not reporting.in such foreign country for use in the United States. If any such supplies, merchandise, repairs, or equipment shall not be reported, the master, conductor, or other person having charge of such vessel or vehicle shall be liable to a fine of not less than $100 and not more than $500, or to imprisonment for not more than two years, or both. 719 SEC. 466. EQUIPMENT AND REPAIRS OF VESSELS.administrative provisions. Sections 3114 and 3115 of the Revised Statutes, as amended byAmerican vessels.Vol. 42, p. 957, amended. the Tariff Act of 1922, are amended to read as follows: " “Sec. 3114. The equipments, or any part thereof, including boats,Equipments, repairs of, etc., in foreign country dutiable. purchased for, or the repair parts or materials to be used, or the expenses of repairs made in a foreign country upon a vessel documented under the laws of the United States to engage in the foreign or coasting trade, or a vessel intended to be employed in such trade,[R. S., sec. 3114, p. 598, amended](/us/rs/sec3114/p598).[U. S. C., p. 584](/us/usc/p584).Rate. shall, on the first arrival of such vessel in any port of the United States, be liable to entry and the payment of an ad valorem duty of 50 per centum on the cost thereof in such foreign country; and if the owner or master of such vessel shall willfully and knowinglyForfeiture for not reporting. neglect or fail to report, make entry, and pay duties as herein required, such vessel, with her tackle, apparel, and furniture, shall be seized and forfeited. For the purposes of this section, compensationPay of regular crew not included in cost of equipment, etc. paid to members of the regular crew of such vessel in connection with the installation of any such equipments or any part thereof, or the making of repairs, in a foreign country, shall not be included in the cost of such equipment or part thereof, or of such repairs. “Sec. 3115. If the owner or master of such vessel furnishes goodVol. 42, p. 957, amended.[U. S. C., p. 587](/us/usc/p587).Remission, if repairs, etc., occasioned by stress of weather, etc.[R. S., sec. 3115, p. 598, amended](/us/rs/sec3115/p598).[U. S. C., p. 584](/us/usc/p584). and sufficient evidence— “(1) That such vessel, while in the regular course of her voyage, was compelled, by stress of weather or other casualty, to put into such foreign port and purchase such equipments, or make such repairs, to secure the safety and seaworthiness of the vessel to enable her to reach her port of destination; or “(2) That such equipments or parts thereof or repair partsIf equipments American, and labor by crew and citizens. or materials, were manufactured or produced in the United States, and the labor necessary to install such equipments or to make such repairs was performed by residents of the United States, or by members of the regular crew of such vessel, then the Secretary of the Treasury is authorized to remit or refundNo license hereafter except on sworn statement of owners that repairs have been duly accounted for, etc. such duties, and such vessel shall not be liable to forfeiture, and no license or enrollment and license, or renewal of either, shall hereafter be issued to any such vessel until the collector to whom application is made for the same shall be satisfied, from the oath of the owner or master, that all such equipments and repairs made within the year immediately preceding such application have been duly accounted for under the provisions of this and the preceding sections, and the duties accruing thereon duly paid; and if such owner orSeizure and forfeiture of vessel, on refusal. master shall refuse to take such oath, or take it falsely, the vessel shall be seized and forfeited.” " Part III— Ascertainment, Collection, and Recovery of DutiesAscertainment, collection, and recovery of duties.Invoices. SEC. 481. INVOICE—CONTENTS.
(a)In General.— All invoices of merchandise to be imported intoContents required. the United States shall set forth—
(1)The port of entry to which the merchandise is destined;Ports of destination.Place, name of shipper, purchaser, etc.
(2)The time when, the place where, and the person by whom and the person to whom the merchandise is sold or agreed to be sold, or if to be imported otherwise than in pursuance of a purchase, the place from which shipped, the time when and the person to whom and the person by whom it is shipped;
(3)A detailed description of the merchandise, includingDescription of goods. the name by which each item is known, the grade or quality, and the marks, numbers, or symbols under which sold by the seller or manufacturer to the trade in the country of exportation, together with the marks and numbers of the packages in which the merchandise is packed; 720
(4)administrative provisions.Weights and measures. The quantities in the weights and measures of the country or place from which the merchandise is shipped, or in the weights and measures of the United States;
(5)Prices in country of purchase. The purchase price of each item in the currency of the purchase, if the merchandise is shipped in pursuance of a purchase or an agreement to purchase;
(6)Foreign value or selling price of each item of goods other than by purchase. If the merchandise is shipped otherwise than in pursuance of a purchase or an agreement to purchase, the value for each item, in the currency in which the transactions are usually made, or, in the absence of such value, the price in such currency that the manufacturer, seller, shipper, or owner would have received, or was willing to receive, for such merchandise if sold in the ordinary course of trade and in the usual wholesale quantities in the country of exportation;
(7)Currency used. The kind of currency, whether gold, silver, or paper;
(8)Itemized charges. All charges upon the merchandise, itemized by name and amount when known to the seller or shipper; or all charges by name (including commissions, insurance, freight, cases, containers, coverings, and cost of packing) included in the invoice prices when the amounts for such charges are unknown to the seller or shipper;
(9)Export allowances. All rebates, drawbacks, and bounties, separately itemized, allowed upon the exportation of the merchandise; and
(10)Other facts necessary for appraisement, etc. Any other facts deemed necessary to a proper appraisement, examination, and classification of the merchandise that the Secretary of the Treasury may require.
(b)Shipments by other than a manufacturer, and not by purchase. Shipments Not Purchased and Not Shipped by Manufacturer.— If the merchandise is shipped to a person in the United States by a person other than the manufacturer, otherwise than by purchase, such person shall state on the invoice the time when, the place where, the person from whom such merchandise was purchased, and the price paid therefor in the currency of the purchase, stating whether gold, silver, or paper.
(c)Purchases in different consular districts, embraced in one invoice. Purchases in Different Consular Districts.— When the merchandise has been purchased in different consular districts for shipment to the United States and is assembled for shipment and embraced in a single invoice which is produced for certification under the provisions of paragraph
(2)of subdivision
(a)of section 482 of this Act, the invoice shall have attached thereto the original bills or invoices received by the shipper, or extracts therefrom, showing the actual prices paid or to be paid for such merchandise. The Consular certification.consular officer to whom the invoice is so produced for certification may require that any such original bill or invoice be certified by the consular officer for the district in which the merchandise was purchased.
(d)Exceptions permitted. Exceptions by Regulations.— The Secretary of the Treasury may by regulations provide for such exceptions from the requirements of this section as he deems advisable. SEC. 482. Certified invoice. CERTIFIED INVOICE.
(a)Consular certification required before shipment. Certification in General.— Every invoice covering merchandise exceeding $100 in value shall, at or before the time of the shipment of the merchandise, or as soon thereafter as the conditions will permit, be produced for certification to the consular officer of the United States—
(1)Of district where produced, etc. For the consular district in which the merchandise was manufactured, or purchased, or from which it was to be delivered pursuant to contract;
(2)Where assembled for shipment. For the consular district in which the merchandise is assembled and repacked for shipment to the United States, if it has been purchased in different consular districts. 721
(b)Declaration.— Such invoices shall have indorsed thereon,administrative provisions.Verified declaration to be indorsed on. when so produced, a verified declaration, in a form prescribed by the Secretary of the Treasury, stating whether the merchandise is sold or agreed to be sold, or whether it is shipped otherwise than in pursuance of a purchase or an agreement to purchase, that there is no other invoice differing from the invoice so produced, and that all the statements contained in such invoice and in such declaration are true and correct.
(c)Making and Signing.— Every certified invoice shall be madeIn triplicate or quadruplicate, signing, etc.*Post*, p. 742. out in triplicate, or, for merchandise intended for immediate transportation under the provisions of section 552 of this Act, in quadruplicate, if desired by the shipper, and shall be signed by the seller or shipper, or the agent of either; but a person who has no interest in the merchandise except as broker or forwarder shall not be com petent to sign any such invoice. Where any such invoice is signed y an agent, he shall state thereon the name of his principal.
(d)Certified Under Existing Law.— Such invoices shall beMode of certifying. certified in accordance with the provisions of existing law.
(e)Disposition.— The original of the invoice and, if made, theDisposition of. quadruplicate shall be delivered to the exporter, to be forwarded to the consignee for use in making entry of the merchandise, and the triplicate shall be promptly transmitted by the consular officer to the collector of customs at the port of entry named in the invoice. The duplicate shall be filed in the office of the consular officer by whom the invoice was certified, to be there kept until the Secretary of State authorizes its destruction.
(f)Certification by Others than American Consul.— WhenCertification remote from a consulate. merchandise is to be shipped from a place so remote from an American consulate as to render impracticable certification of the invoice by an American consular officer, such invoice may be certified by a consular officer of a nation at the time in amity with the United States, or if there be no such consular officer available such invoice shall be executed before a notary public or other officer having authority to administer oaths and having an official seal: *Provided*, That invoices for merchandise shipped to the United*Proviso*.In insular possessions. States from the Philippine Islands, the Virgin Islands, American Samoa, the island of Guam, or the Canal Zone may be certified by the collector of customs or the person acting as such, or by his deputy.
(g)Effective Date.— This section shall take effect sixty daysEffective in 60 days. after the date of enactment of this Act. SEC. 483. CONSIGNEE AS OWNER OF MERCHANDISE.Ownership of merchandise. For the purposes of this title—
(1)All merchandise imported into the United States shall beConsignee deemed owner of imports. held to be the property of the person to whom the same is consigned; and the holder of a bill of lading duly indorsed by the consignee therein named, or, if consigned to order, by the consignor, shall beHolder of bill of lading.Underwriter. deemed the consignee thereof. The underwriters of abandoned merchandise and the salvors of merchandise saved from a wreck at sea or on or along a coast of the United States may be regarded as the consignees.
(2)A person making entry of merchandise under the provisionsHolder of carrier’s certificate, etc. of subdivision
(h)or
(i)of section 484 (relating to entry on carrier’s certificate and on duplicate bill of lading, respectively) shall be deemed the sole consignee thereof. 722 SEC. 484. administrative provisions.Entry of merchandise.Consignee to make.Exceptions. ENTRY OF MERCHANDISE.
(a)Requirement and Time.— Except as provided in sections 490, 498, 552, and 553 and in subdivision
(j)of section 336 of this Act, and in subdivisions
(h)and
(i)of this section, the consignee of imported merchandise shall make entry therefor either in person or by an agent authorized by him in writing under such Time.regulations as the Secretary of the Treasury may prescribe. Such entry shall be made at the customhouse within forty-eight hours, exclusive of Sundays and holidays, after the entry of the importing vessel or report of the vehicle, or after the arrival at the port of destination in the case of merchandise transported in bond, unless the collector authorizes in writing a longer time.
(b)Certified invoice required.Exception. Production of Certified Invoice.— No merchandise shall be admitted to entry under the provisions of this section without the production of a certified invoice therefor, except that entry may be permitted if—
(1)Unavoidable inability. The collector is satisfied that the failure to produce such invoice is due to causes beyond the control of the person making entry;
(2)Statement in form of invoice, etc. Such person makes a verified declaration in writing that he is unable to produce such invoice and
(A)files therewith a seller’s or shipper’s invoice, or
(B)if he is not in possession of a seller’s or shipper’s invoice files therewith a statement of the value, or the price paid, in the form of an invoice; and
(3)Bond for production later. Such person gives a bond for the production of such certified invoice within six months. Regulations.The Secretary of the Treasury may by regulations provide for such exceptions from the requirements of this subdivision as he deems advisable.
(c)Bill of lading to be produced.Exceptions.Shipping receipts, etc., accepted. Production of Bile of Lading.— The consignee shall produce the bill of lading at the time of making entry, except that—
(1)If the collector is satisfied that no bill of lading has been issued, the shipping receipt or other evidence satisfactory to the collector may be accepted in lieu thereof;
(2)Entry, etc., without, and permitted, on giving indemnity bond. The collector is authorized to permit entry and to release merchandise from customs custody without the production of the bill of lading if the person making such entry gives a bond satisfactory to the collector, in a sum equal to not less than one and one-half times the invoice value of the merchandise, to produce such bill of lading, to relieve the collector of all liability, to indemnify the collector against loss, to defend every action brought upon a claim for loss or damage, by reason of such release from customs custody or a failure to produce such bill of Suit on bond.lading and to entitle any person injured by reason of such release from customs custody to sue on such bond in his own name, without making the collector a party thereto. Any person so injured by such release may sue on such bond to recover any damages so sustained by him; and
(3)Not applicable to entries on carrier’s certificate, etc. The provisions of this subdivision shall not apply in the case of an entry under subdivision
(h)or
(i)of this section (relating to entry on carrier’s certificate and on duplicate bill of lading, respectively).
(d)Signing, and statements to accompany the entry. Signing and Contents.— Such entry shall be signed by the consignee, or his agent, and shall set forth such facts in regard to the importation as the Secretary of the Treasury may require for the purpose of assessing duties and to secure a proper examination, inspection, appraisement, and liquidation, and shall be accompanied by such invoices, bills of lading, certificates, and documents as are required by law and regulations promulgated thereunder. 723
(e)Statistical Enumeration.— The Secretary of the Treasury,administrative provisions.Enumeration, etc., of articles imported, to be used for statistical purposes. the Secretary of Commerce, and the Chairman of the United States Tariff Commission are authorized and directed to establish from time to time for statistical purposes an enumeration of articles in such detail as in their judgment may be necessary, comprehending all merchandise imported into the United States, and as a part of the entry there shall be attached thereto or included therein anUse in entries. accurate statement specifying, in terms of such detailed enumeration, the kinds and quantities of all merchandise imported and the value of the total quantity of each kind of article.
(f)Packages Included.— If any of the certificates or documentsPartial entry pending arrival of missing documents, etc. necessary to make entry of any part of merchandise arriving on one vessel or vehicle and consigned to one consignee have not arrived, such part may be entered subsequently, and notation of the packagesPackages for other persons. or cases to be omitted from the original entry shall be made thereon. One or more packages arriving on one vessel or vehicle addressed for delivery to one person and imported in another package containing packages addressed for delivery to other persons may be separately entered, under such rules and regulations as the Secretary of the Treasury may prescribe. All other merchandise arriving onOne entry of goods for one consignee. one vessel or vehicle and consigned to one consignee shall be included in one entry.
(g)Statement of Cost of Production.— Under such regulationsVerified statement of cost of production. as the Secretary of the Treasury may prescribe, the collector or the appraiser may require a verified statement from the manufacturer or producer showing the cost of production of the imported merchandise, when necessary to the appraisement of such merchandise.
(h)Entry on Carrier’s Certificate.— Any person certified byEntry on carrier’s certificate by holder thereof. the carrier bringing the merchandise to the port at which entry is to be made to be the owner or consignee of the merchandise, or an agent of such owner or consignee, may make entry thereof., either in person or by an authorized agent, in the manner and subject to the requirements prescribed in this section (or in regulations promulgated hereunder) in the case of a consignee within the meaning of paragraph
(1)of section 483.
(i)Entry on Duplicate Bill of Lading.— Any person may,Entry on duplicate bill of lading by holder thereof. upon the production of a duplicate bill of lading signed or certified to be genuine by the carrier bringing the mercnandise to the port at which entry is to be made, make entry for the merchandise in respect of which such bill of lading is issued, in the manner and subject to the requirements prescribed in this section (or in regulations promulgated hereunder) in the case of a consignee within the meaning of paragraph
(1)of section 483, except that such person shall make such entry in his own name.
(j)Release of Merchandise.— Merchandise shall be released fromRelease of merchandise upon order of carrier. customs custody only to or upon the order of the carrier by whom the merchandise is brought to the port at which entry is made, except that merchandise in a bonded warehouse shall be releasedFrom bonded warehouse. from customs custody only to or upon the order of the proprietor of the warehouse. The collector shall return to the person makingReturn of bill of lading. entry the bill of lading (if any is produced) with a notation thereon to the effect that entry for such merchandise has been made. TheNonliability of collector. collector shall not be liable to any person in respect of the delivery of merchandise released from customs custody in accordance with the provisions of this section. Where a recovery is had in any suitAmount recovered In suit payable from the Treasury. or proceeding against a collector on account of the release of merchandise from customs custody, in the performance of his official duty, and the court certifies that there was probable cause for such release by the collector, or that he acted under the directions of the724administrative provisions.Secretary of the Treasury, or other proper officer of the Government, no execution shall issue against such collector, but the amount so recovered shall, upon final judgment, be paid out of moneys appropriated from the Treasury for that purpose. SEC. 485. Declaration. DECLARATION.
(a)To be filed with entry. Requirement—Form and Contents.— Every consignee making an entry under the provisions of section 484 of this Act shall Contents.make and file therewith, in a form to be prescribed by the Secretary of the Treasury, a declaration under oath, stating—
(1)Whether goods purchased or otherwise. Whether the merchandise is imported in pursuance of a purchase or an agreement to purchase, or whether it is imported otherwise than in pursuance of a purchase or agreement to purchase;
(2)Truth of prices, etc., in invoices. That the prices set forth in the invoice are true, in the case of merchandise purchased or agreed to be purchased; or in the case of merchandise secured otherwise than by purchase or agreement to purchase, that the statements in such invoice as to value or price are true to the best of his knowledge and belief;
(3)Truth of all other statements. That all other statements in the invoice or other documents filed with the entry, or in the entry itself, are true and correct; and
(4)Information as to incorrect prices, etc. That he will produce at once to the collector any invoice, paper, letter, document, or information received showing that any such prices or statements are not true or correct.
(b)Books and periodicals. Books and Periodicals.— The Secretary of the Treasury is authorized to prescribe regulations for one declaration in the case Regulations for entry of, In parts.of books, magazines, newspapers, and periodicals published and imported in successive parts, numbers, or volumes, and entitled to free entry.
(c)Bond from agent to produce declaration by consignee. Agents.— In the event that an entry is made by an agent under the provisions of section 484 of this Act and such agent is not in possession of such declaration of the consignee, such agent shall give a bond to produce such declaration.
(d)Liability for additional duties, etc. A consignee shall not be liable for any additional or increased duties if
(1)he declares at the time of entry that lie is not the actual owner of the merchandise,
(2)he furnishes the name and address Conditions releasing consignee from.of such owner, and
(3)within ninety days from the date of entry he produces a declaration of such owner conditioned that he will pay all additional and increased duties, under such regulations as the Secretary of the Treasury may prescribe. Such owner shall possess all the rights of a consignee.
(e)Forms for declarations to be prescribed. Separate Forms for Purchase and Nonpurchase Importations.— The Secretary of the Treasury shall prescribe separate forms for the declaration in the case of merchandise which is imported in pursuance of a purchase or agreement to purchase and merchandise which is imported otherwise than in pursuance of a purchase or agreement to purchase.
(f)Consignments to deceased or insolvent persons. Deceased or Insolvent Persons—Partnerships and Corporations.— Whenever such merchandise is consigned to a deceased person, or to an insolvent person who has assigned the same for the benefit of his creditors, the executor or administrator, or the assignee of such person or receiver or trustee in bankruptcy, shall be considered To partnerships.as the consignee; when consigned to a partnership the declaration of one of the partners only shall be required, and when consigned to a corporation such declaration may be made by any officer of such corporation, or by any other person specifically authorized by any officer of such corporation to make the same. 725 SEC. 486. ADMINISTRATION OF OATHS.administrative provisions.Oaths.
(a)Customs Officers.— The following officers and employees may administer any oaths required or authorized by law orCustoms officers authorized to administer. regulations promulgated thereunder in respect of any matter coming before such officers or employees in the performance of their official duties:
(1)Any customs officer appointed by the President;
(2)the chief assistant of any such officer, or any officer or employee of the customs field service designated for the purpose by such officer or by the Secretary of the Treasury; and
(3)any officer or employee of the Bureau of Customs designated for the purpose by the Secretary of the Treasury.
(b)Postmasters.— The postmaster or assistant postmaster of theBy postmaster, for small mail imports. United States at any post office where customs officers are not stationed, is hereby authorized to administer any oaths required to be made to statements in customs documents by importers of merchandise, not exceeding $100 in value, through the mails.
(c)No Compensation.— No compensation or fee shall beNo compensation allowed. demanded or accepted for administering any oath under the provisions of this section. SEC. 487. VALUE IN ENTRY—AMENDMENT.Value In entry. The consignee or his agent may, under such regulations as theAdditions allowed prior to appraisement. Secretary of the Treasury may prescribe, at the time entry is made, or at any time before the invoice or the merchandise has come under the observation of the appraiser for the purpose of appraisement, make in the entry such additions to or deductions from the cost or value given in the invoice as, in his opinion, may raise or lower the same to the value of such merchandise. SEC. 488. APPRAISEMENT OF MERCHANDISE.Appraisement of goods. The collector within whose district any merchandise is enteredIn district of entry. shall cause such merchandise to be appraised. SEC. 489. ADDITIONAL DUTIES.Additional duties. If the final appraised value of any article of imported merchandiseLevied, it appraised exceeds entered value. which is subject to an ad valorem rate of duty or to a duty based upon or regulated in any manner by the value thereof shall exceed the entered value, there shall be levied, collected, and paid, in addition to the duties imposed by law on such merchandise, an additional duty of 1 per centum of the total final appraised value thereof for each 1 per centum that such final appraised value exceeds the value declared in the entry. Such additional duty shall apply onlyApplicable only on value advanced. to the particular article or articles in each invoice that are so advanced in value upon final appraisement and shall not be imposed upon any article upon which the amount of duty imposed by law on account of the final appraised value does not exceed the amount of duty that would be imposed if the final appraised value did notLimit. exceed the entered value, and shall be limited to 75 per centum of the final appraised value of such article or articles. SuchRemission restriction. additional duties shall not be construed to be penal and shall not be remitted nor payment thereof in any way avoided, except in the case of a clerical error, upon the order of the Secretary of the Treasury, or in any case upon the finding of the United States Customs Court, upon a petition filed at any time after final appraisement and before the expiration of sixty days after liquidation and supported by satisfactory evidence under such rules as the court may prescribe, that the entry of the merchandise at a less value than that returned upon final appraisement was without any inten-726administrative provisions.tion to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to Presumption of fraud.the value of the merchandise. If the appraised value of any merchandise exceeds the value declared in the entry by more than 100 per centum, such entry shall be presumptively fraudulent, and the collector shall seize the whole case or package containing such merchandise and proceed as in case of forfeiture for violation of the customs laws; and in any legal proceeding other than a criminal prosecution that may result from such seizure, the undervaluation as shown by the appraisal shall be presumptive evidence of fraud, and the burden of proof shall be on the claimant to rebut the same, and forfeiture shall be adjudged unless he rebuts such Remission or refund.presumption of fraud by sufficient evidence. Upon the making of such order or finding, the additional duties shall be remitted or refunded, wholly or in part, and the entry shall Restriction.be liquidated or reliquidated accordingly. Such additional duties Application of additional duties.shall not be refunded in case of exportation of the merchandise, nor shall they be subject to the benefit of drawback. All additional duties, penalties, or forfeitures applicable to merchandise entered in connection with a certified invoice shall be alike applicable to merchandise entered in connection with a seller’s or shipper’s invoice or statement in the form of an invoice. Antique furniture.*Ante*, p. 685.Dutiable if rejected as antique.Furniture described in paragraph 1811 shall enter the United States at ports which shall be designated by the Secretary of the Treasury for this purpose. If any article described in paragraph 1811 and imported for sale is rejected as unauthentic in respect to Additional duty.the antiquity claimed as a basis for free entry, there shall be imposed, collected, and paid on such article, unless exported under customs supervision, a duty of 25 per centum of the value of such article in addition to any other duty imposed by law upon such article. SEC. 490. General orders. GENERAL ORDERS.
(a)Goods to be sent to bonded warehouse if entry incomplete. Incomplete Entry.— Whenever entry of any imported merchandise is not made within the time provided by law or the regulations prescribed by the Secretary of the Treasury, or whenever entry of such merchandise is incomplete because of failure to pay the estimated duties, or whenever, in the opinion of the collector, entry of such merchandise can not be made for want of proper documents or other cause, or whenever the collector believes that any merchandise is not corrrectly and legally invoiced, he shall take the merchandise into his custody and send it to a bonded warehouse or public store, to Held at owner’s risk.be held at the risk and expense of the consignee until entry is made or completed and the proper documents are produced, or a bond given for their production.
(b)At request of consignee collector may take possession of goods.Unlading, etc. At Request of Consignee.— At the request of the consignee of any merchandise, or of the owner or master of the vessel or the person in charge of the vehicle in which the same is imported, any merchandise may be taken possession of by the collector after the expiration of one clay after the entry of the vessel or report of the vehicle and may be unladen and held at the risk and expense of the consignee until entry thereof is made. SEC. 491. Unclaimed marchandise. UNCLAIMED MERCHANDISE. Auction sale of, in bonded warehouse, if entry incomplete, etc.Any merchandise of which possession has been taken by the collector which shall remain in bonded warehouse or public store for one year from the date of importation without entry thereof having been made and the duties and charges thereon paid, and any merchandise, Immediate transportation entries unclaimed.destined to a foreign country, entered for transportation in bond through the United States, which shall remain in the United States727during a period of one year from the date of its arrival at the portadministrative provisions. of exit (but in no case less than one year after the effective date of this Act) without having been entered for consumption or warehouse, shall be considered unclaimed and abandoned to the Government and shall be appraised by the appraiser of merchandise and sold by the collector at public auction under such regulations as the Secretary of the Treasury shall prescribe. All gunpowder and otherExplosives, perishables, etc., to be sold, forthwith. explosive substances and merchandise liable to depreciation in value by damage, leakage, or other cause to such extent that the proceeds of sale thereof may be insufficient to pay the duties, storage, and other charges, if permitted to remain in public store or bonded warehouse for a period of one year, may be sold forthwith, under such regulations as the Secretary of the Treasury may prescribe. SEC. 492. DESTRUCTION OF ABANDONED OR FORFEITED MERCHANDISE.Abandoned, etc., merchandise. Except as provided in section 3369 of the Revised Statutes, asDestruction of, subject to internal revenue tax.Tobacco and distilled spirits, excepted.[R. S., sec. 3369, p. 659](/us/rs/sec3369/p659).Vol. 44, p. 105.[U. S. C., Supp. IV, p. 331](/us/usc/p331). amended (relating to tobacco and snuff), and in section 901 of the Revenue Act of 1926 (relating to distilled spirits), any merchandise abandoned or forfeited to the Government under the preceding or any other provision of the customs laws, which is subject to internal revenue tax and which the collector shall be satisfied will not sell for a sufficient amount to pay such taxes, shall be forthwith destroyed under regulations to be prescribed by the Secretary of the Treasury, instead of being sold at auction. SEC. 493. PROCEEDS OF SALE.Proceeds of sale. The surplus of the proceeds of sales under section 491 of this Act,Surplus to be deposited in the Treasury if not claimed in 10 days. after the payment of storage charges, expenses, duties, and the satisfaction of any lien for freight, charges, or contribution in general average, shall be deposited by the collector in the Treasury of the United States, if claim therefor shall not be filed with the collector within ten days from the date of sale, and the sale of such merchandise shall exonerate the master of any vessel in which theMaster of vessel exonerated. merchandise was imported from all claims or the owner thereof, who shall, nevertheless, on due proof of his interest, be entitled to receive from the Treasury the amount of any surplus of the proceeds of sale. SEC. 494. EXPENSE OF WEIGHING AND MEASURING.Weighing and measuring. In all cases in which the invoice or entry does not state the weight,Expenses collected from consignee. quantity, or measure of the merchandise, the expense of ascertaining the same shall be collected from the consignee before its release from customs custody. SEC. 495. PARTNERSHIP BOND.Partnership bond. When any bond is required by law or regulations to be executedExecution of, by one member to bind the others. by any partnership for any purpose connected with the transaction of business at any customhouse, the execution of such bond by any member of such partnership shall bind the other partners in like manner and to the same extent as if such other partners had personally joined in the execution, and an action or suit may be instituted on such bond against all partners as if all had executed the same. SEC. 496. EXAMINATION OF BAGGAGE.Baggage. The collector may cause an examination to be made of the baggageExamination of, notwithstanding declaration and entry. of any person arriving in the United States in order to ascertain what articles are contained therein and whether subject to duty,728administrative provisions.free of duty, or prohibited notwithstanding a declaration and entry therefor has been made. SEC. 497. SAME—PENALTIES. Forfeiture, etc., of articles not declared.Any article not included in the declaration and entry as made, and, before examination of the baggage was begun, not mentioned in writing by such person, if written declaration and entry was required, or orally if written declaration and entry was not required, shall be subject to forfeiture and such person shall be liable to a penalty equal to the value of such article. SEC. 498. Entry under regulations. ENTRY UNDER REGULATIONS.
(a)Specified articles allowed. Authorized for Certain Merchandise.— The Secretary of the Treasury is authorized to prescribe rules and regulations for the declaration and entry of—
(1)Valued not over $100. Merchandise not exceeding $100 in value, including such merchandise imported through the mails;
(2)Damaged by casualty on voyage. Merchandise damaged on the voyage of importation, by fire or through marine casualty or any other cause, without fault on the part of the shipper;
(3)Recovered from wrecks. Merchandise recovered from a wrecked or stranded vessel;
(4)Household, personal effects, etc. Household effects used abroad and personal effects, not imported in pursuance of a purchase or agreement for purchase and not intended for sale;
(5)Gifts from abroad. Articles sent by persons in foreign countries as gifts to persons in the United States;
(6)Carried on the person. Articles carried on the person or contained in the baggage of a person arriving in the United States;
(7)Tools of trade. Tools of trade of a person arriving in the United States;
(8)Effects of citizens dying abroad. Personal effects of citizens of the United States who have died in a foreign country;
(9)Sea stores, etc.*Ante*, p. 718. Merchandise within the provisions of sections 465 and 466 of this Act (relating to supplies, repairs, and equipment on vessels and railway cars) at the first port of arrival;
(10)With no declared value. Merchandise when in the opinion of the Secretary of the Treasury the value thereof can not be declared; and
(11)For express delivery.Vol. 29, p. 263. Merchandise within the provisions of the Act entitled “An Act to expedite the delivery of imported parcels and packages, not exceeding $500 in value,” approved June 8, 1896.
(b)Rules, etc., authorized for. Application of General Provisions.— The Secretary of the Treasury is authorized to include in such rules and regulations any *Ante*, pp. 722–724.of the provisions of section 484 or 485 of this Act (relating, respectively, to entry and to declaration of merchandise generally). SEC. 499. Examination of merchandise. EXAMINATION OF MERCHANDISE. No delivery until reported by appraiser as correctly invoiced, etc.Imported merchandise, required by law or regulations made in pursuance thereof to be inspected, examined, or appraised, shall not be delivered from customs custody, except as otherwise provided in this Act, until it has been inspected, examined, or appraised and is reported by the appraiser to have been truly and correctly invoiced and found to comply with the requirements of the laws of Designation of packages to be opened for appraisement.the United States. The collector shall designate the packages or quantities covered by any invoice or entry which are to be opened and examined for the purpose of appraisement or otherwise and shall order such packages or quantities to be sent to the public Number of packages.stores or other places for such purpose. Not less than one package of every invoice and not less than one package of every ten packages of merchandise, shall be so designated unless the Secretary of729the Treasury, from the character and description of the merchandise,administrative provisions. is of the opinion that the examination of a less proportion of packages will amply protect the revenue and by special regulation permit a less number of packages to be examined. The collector or the appraiser may require such additional packages or quantities as either of them may deem necessary. If any package is found by theAction if article not on invoice, found in package. appraiser to contain any article not specified in the invoice and he reports to the collector that in his opinion such article was omitted from the invoice with fraudulent intent on the part of the seller, shipper, owner, or agent, the contents of the entire package in which such article is found shall be liable to seizure, but if the appraiser reports that no such fraudulent intent is apparent then the value of said article shall be added to the entry and the duties thereon paid accordingly. If a deficiency is found in quantity, weight, orReport on deficien cies, etc. measure in the examination of any package, report thereof shall be made to the collector, who shall make allowance therefor in the liquidation of duties. SEC. 500. DUTIES OF APPRAISING OFFICERS.Duties of appraising officers.
(a)Appraiser.— It shall be the duty of the appraiser underAppraiser. such rules and regulations as the Secretary of the Treasury mayDuties designated. prescribe—
(1)To appraise the merchandise in the unit of quantity in which the merchandise is usually bought and sold by ascertaining or estimating the value thereof by all reasonable ways and means in his power, any statement of cost or cost of production in any invoice, affidavit, declaration, or other document to the contrary notwithstanding;
(2)To ascertain the number of yards, parcels, or quantities of the merchandise ordered or designated for examination;
(3)To ascertain whether the merchandise has been truly and correctly invoiced;
(4)To describe the merchandise in order that the collector may determine the dutiable classification thereof; and
(5)To report his decisions to the collector.
(b)Reports of Appraiser’s Subordinates.— The appraiser shallReview reports of subordinates. have power to review, revise, and correct the reports of his subordinate officers.
(c)Chief Assistant and Deputy Appraisers.— The duties of theDuties of chief assist ant and deputy appraisers to be prescribed. chief assistant appraiser and deputy appraisers shall be prescribed by the Secretary of the Treasury. During the absence or disability of the appraiser, or in the event that there is no appraiser, the chief assistant appraiser shall exercise the powers and perform the duties of the appraiser.
(d)Assistant Appraisers.— It shall be the duty of an assistantAssistant appraisers.Duties of. appraiser—
(1)To examine and inspect such merchandise as the appraiser may direct, and to report to him the value thereof;
(2)To revise and correct the reports and to supervise and direct the work of such examiners and other employees as the appraiser may designate; and
(3)To assist the appraiser, under such regulations as the Secretary of the Treasury or the appraiser may prescribe.
(e)Examiners.— It shall be the duty of an examiner to examineExaminers.Duties of. and inspect the merchandise and report the value and such other facts as the appraiser may require in his appraisement or report, and to perform such other duties as may be prescribed by rules and regulations of the Secretary of the Treasury or the appraiser. 730
(f)administrative provisions.Acting appraisers to be designated. Acting Appraiser.— The Secretary of the Treasury is authorized to designate an officer of the customs as acting appraiser at a port where there is no appraiser. Such acting appraiser shall take the oath, perform all the duties, and possess all the powers of an appraiser. The Secretary of the Treasury may appoint an officer of the customs who shall perform the functions of acting appraiser during the absence or disability of such acting appraiser. SEC. 501. Appraisement. NOTICE OF APPRAISEMENT—REAPPRAISEMENT. Notice to be given consignee of diferentes.The collector shall give written notice of appraisement to the consignee, his agent, or his attorney, if
(1)the appraised value is higher than the entered value, or
(2)a change in the classification of the merchandise results from the appraiser’s determination of Decision of appraiser final, subject to appeal to Customs Court.value. The decision of the appraiser shall be final and conclusive upon all parties unless a written appeal for a reappraisement is filed with or mailed to the United States Customs Court by the collector within sixty days after the date of the appraiser’s report, or filed by the consignee or his agent with the collector within thirty days after the date of personal delivery, or if mailed the date of mailing of written notice of appraisement to the consignee, his agent, or his attorney. No such appeal filed by the consignee or his agent shall be deemed valid, unless he has complied with all the provisions of this Act relating to the entry and appraisement of Transmitted to one Judge. such merchandise. Every such appeal shall be transmitted with the entry and the accompanying papers by the collector to the United States Customs Court and shall be assigned to one of the judges, who shall, after affording the parties an opportunity to be heard, Hearings.determine the value of the merchandise. Reasonable notice shall be given to the importer and to the person designated to represent the Government in such proceedings of the time and place of the hearing, at which the parties and their attorneys shall have an opportunity to introduce evidence and to hear and cross-examine the witnesses of the other party and to inspect all samples and all papers Evidence admitted.admitted or offered as evidence. In finding such value affidavits and depositions of persons whose attendance can not reasonably be had, price lists and catalogues, reports or depositions of consuls, customs agents, collectors, appraisers, assistant appraisers, examiners, and other officers of the Government may be admitted in evidence. Copies of official documents, when certified by an official duly authorized by the Secretary of the Treasury, may be admitted in evidence Presumption of value.with the same force and effect as original documents. The value found by the appraiser shall be presumed to be the value of the merchandise and the burden shall rest upon the party who challenges its correctness to prove otherwise. Decision of Judge final unless application for review made.The judge shall, after argument on the part of any of the interested parties requesting to be heard, render his decision in writing together with a statement of the reasons therefor and of the facts on which the decision is based. Such decision shall be final and conclusive upon all parties unless within thirty days from the date of the filing of the decision with the collector an application for its Application to Customs Court.review shall be filed with or mailed to the United States Customs Court by the collector or other person authorized by the Secretary of the Treasury, and a copy of such application mailed to the consignee, or his agent or attorney, or filed by the consignee, or his agent or attorney, with the collector, by whom the same shall be Assignment and proceedings on action by division of three judges.forthwith forwarded to the United States Customs Court. Every such application shall be assigned by the court to a division of three judges, who shall consider the case upon the samples of the merchandise, if there be any, and the record made before the single judge, and, after hearing argument on the part of any of the interested731parties requesting to be heard, shall affirm, reverse, or modify theadministrative provisions. decision or the single judge or remand the case to the single judge for further proceedings, and shall state its action in a written decision, to be forwarded to the collector, setting forth the facts upon which the finding is based and the reasons therefor. The decision ofDecision final, unless appealed to Court of Customs and Patent Appeals. the United States Customs Court shall be final and conclusive upon all parties unless an appeal shall be taken by either party to the Court of Customs and Patent Appeals upon a question or questions of law only within the time and in the manner provided by section 198 of the Judicial Code, as amended. SEC. 502. REGULATIONS FOR APPRAISEMENT AND CLASSIFICATION.Appraisement and classification.
(a)Powers of Secretary of the Treasury.— The Secretary ofRegulations for, to be established. the Treasury shall establish and promulgate such rules and regulations not inconsistent with the law, and may disseminate such information as may be necessary to secure a just, impartial, and uniform appraisement of imported merchandise and the classification and assessment of duties thereon at the various ports of entry, and may direct any appraiser, deputy appraiser, assistant appraiser, or examiner of merchandise to go from one port of entry to another for the purpose of appraising or assisting in appraising merchandise imported at such port.
(b)Reversal of Secretary’s Rulings.— No ruling or decision onceRestriction on Secretary’s rulings on customs duties. made by the Secretary of the Treasury, giving construction to any law imposing customs duties, shall be reversed or modified adversely to the United States, by the same or a succeeding Secretary, except in concurrence with an opinion of the Attorney General recommending the same, or a final decision of the United States Customs Court.
(c)Duties of Customs Officers.— It shall be the duty of all officersCustoms officers to execute instructions of the Secretary. of the customs to execute and carry into effect all instructions of the Secretary of the Treasury relative to the execution of the revenue laws; and in case any difficulty arises as to the true construction or meaning of any part of the revenue laws, the decision of the Secretary shall be binding upon all officers of the customs. SEC. 503. DUTIABLE VALUE.Dutiable value.
(a)General Rule.— Except as provided in section 562 of thisAd valorem, to be entered or appraised value, whichever is highest. Act (relating to withdrawal from manipulating warehouses) and in subdivision
(b)of this section, the basis for the assessment of duties on imported merchandise subject to ad valorem rates of duty shall be the entered value or the final appraised value, whichever is higher.
(b)Entries Pending Reappraisement.— If the importer certifiesEntries pending reappraisement. at the time of entry that he has entered the merchandise at a value higher than the value as defined in this Act because of advances by the appraiser in similar cases then pending on appeal forLiquidation on certificate of importer as to value. reappraisement or rereappraisement, and if the importers contention in such pending cases shall subsequently be sustained, wholly or in part, by a final decision on reappraisement or rereappraisement, and if it shall appear that such action of the importer on entry was taken in good faith, the collector shall liquidate the entry in accordance with the final appraisement.
(c)Basis of Rate.— For the purpose of determining the rate of Basis of rate.Determined by final appraised value. duty to be assessed upon any merchandise when the rate is based upon or regulated in any manner by the value of the merchandise, the final appraised value shall (except as provided in section 562Exception.*Post*, p. 745. of this Act) be taken to be the value of the merchandise. 732 SEC. 504. administrative provisions.Coverings, and containers.Additional duty on unusual forms, etc. COVERINGS AND CONTAINERS. If there shall be used for covering or holding imported merchandise, whether dutiable or free of duty, any unusual material, article, or form designed for use otherwise than in the bona fide transportation of such merchandise to the United States, additional duties shall be levied upon such material, article, or form at the rate or rates to which the same would be subjected if separately imported. SEC. 505. Payment of duties. PAYMENT OF DUTIES. Consignee to deposit estimated, with collector.The consignee shall deposit with the collector, at the time of making entry, unless the merchandise is entered for warehouse or transportation, or under bond, the amount of duty estimated to be payable thereon. Upon receipt of the appraiser’s report and of the Liquidation on report of appraiser.various reports of landing, weight, gauge, or measurement the collector shall ascertain, fix, and liquidate the rate and amount of duties to be paid on such merchandise as provided by law and shall give notice of such liquidation in the form and manner prescribed by the Secretary of the Treasury, and collect any increased or additional duties due or refund any excess of duties deposited as determined on such liquidation. SEC. 506. Abandonment and damage. ALLOWANCE FOR ABANDONMENT AND DAMAGE. Allowance in specified cases.Allowance shall be made in the estimation and liquidation of duties under regulations prescribed by the Secretary of the Treasury in the following cases:
(1)On delivery of goods to collector within 30 days after entry. Abandonment within thirty days.— Where the importer abandons to the United States, within thirty days after entry in the case of merchandise not sent to the appraisers stores for examination, or within thirty days after the release of the examination packages or quantities of merchandise in the case of merchandise sent to the appraiser’s stores for examination, any imported merchandise representing 5 per centum or more of the total value of all the merchandise of the same class or kind entered in the invoice in which the item appears, and delivers, within the applicable thirty-day period, the portion so abandoned to such place as the collector directs unless the collector is satisfied that the merchandise is so far destroyed as to be nondeliverable;
(2)Perishables condemned by health officers. Perishable merchandise, condemned.— Where fruit or other perishable merchandise has been condemned at the port of entry, within ten days after landing, by the health officers or other legally constituted authorities, and the consignee, within five days after such condemnation, files with the collector written notice thereof, an invoiced description and the location thereof, and the name of the vessel or vehicle in which imported. SEC. 507. Tare and draft. TARE AND DRAFT. Regulations for allowance of.The Secretary of the Treasury is hereby authorized to prescribe and issue regulations for the ascertainment of tare upon imported merchandise, including the establishment of reasonable and just schedule tares therefor, but in no case shall there be any allowance for draft or for impurities, other than excessive moisture and impurities not usually found in or upon such or similar merchandise. SEC. 508. Commingling of goods. COMMINGLING OF GOODS. Assessment on mixed goods dutiable at different rates.Whenever dutiable merchandise and merchandise which is free of duty or merchandise subject to different rates of duty are so packed733together or mingled that the quantity or value of each class of suchadministrative provisions. merchandise can not be readily ascertained by the customs officers, the whole of such merchandise shall be subject to the highest rate of duty applicable to any part thereof, unless the importer or consigneeSegregation allowed. shall segregate such merchandise at his own risk and expense under customs supervision within ten days after entry thereof, in order that the quantity and value of each part or class thereof may be ascertained. SEC. 509. EXAMINATION OF IMPORTER AND OTHERS.Examination of importer, etc. Collectors, appraisers, and judges and divisions of the UnitedCustoms officers authorized to administer oaths, etc., as to imports from. States Customs Court may cite to appear before them or any of them and to examine upon oath, which said officers or any of them are hereby authorized to administer, any owner, importer, consignee, agent, or other person upon any matter or thing which they, or any of them, may deem material respecting any imported merchandise then under consideration or previously imported within one year,Production of testimony. in ascertaining the classification or the value thereof or the rate or amount of duty; and they, or any of them, may require the production of any letters, accounts, contracts, invoices, or other documents relating to said merchandise, and may require such testimony to be reduced to writing, and when so taken it shall be filed andSubsequent consideration thereof. preserved, under such rules as the United States Customs Court may prescribe, and such evidence may be given consideration in subsequent proceedings relating to such merchandise. SEC. 510. PENALTIES FOR REFUSAL TO GIVE TESTIMONY.Penalties. If any person so cited to appear shall neglect or refuse to attend,Imposed for not attending, declining to answer, etc. or shall decline to answer, or shall refuse to answer in writing any interrogatories, and subscribe his name to his deposition, or to produce such papers when so required by a judge of the United States Customs Court, or a division of such court, or an appraiser, or a collector, he shall be liable to a penalty of not less than $20 nor more than $500; and if such person be the owner, importer, orEffect on appraisement. consignee, the appraisement last made of such merchandise, whether made by an appraiser, a judge of the United States Customs Court, or a division of such court, shall be final and conclusive against such person; and any person who shall willfully and corruptly swearFalse swearing deemed perjury. falsely on an examination before any judge of the United States Customs Court, of division of such court, or appraiser or collector, shall be deemed guilty of perjury; and if he is the owner,Forfeiture of goods. importer, or consignee, the merchandise shall be forfeited or the value thereof may be recovered from him. SEC. 511. INSPECTION OF IMPORTER’S BOOKS.Importer’s books. If any person importing merchandise into the United States orInspection of, as to value of goods imported by. dealing in imported merchandise fails, at the request of the Secretary of the Treasury, or an appraiser, or person acting as appraiser, or a collector, or the United States Customs Court, or a judge of such court, as the case may be, to permit a duly accredited officer of the United States to inspect his books, papers, records, accounts, documents, or correspondence, pertaining to the value or classification ofImportations by, prohibited on failure to allow. such merchandise, then while such failure continues the Secretary of the Treasury, under regulations prescribed by him,
(1)shall prohibit the importation of merchandise into the United States by or for the account of such person, and
(2)shall instruct the collectors toDelivery to be withheld. withhold delivery of merchandise imported by or for the account of such person. If such failure continues for a period of one year from theSale of goods if failure continues one year. date of such instructions the collector shall cause the merchandise,734administrative provisions.unless previously exported, to be sold at public auction as in the case of forfeited merchandise. SEC. 512. Duty receipts. DEPOSIT OF DUTY RECEIPTS. Unascertained duties to be deposited in the Treasury.All moneys paid to any collector for unascertained duties or for duties paid under protest against the rate or amount of duties charged shall be deposited to the credit of the Treasurer of the United States and shall not be held by the collectors to await any ascertainment of duties or the result of any litigation in relation to the rate or amount of duties legally chargeable and collectible in any case where money is so paid. SEC. 513. Collector’s immunity. COLLECTOR’S IMMUNITY. Customs officials not personally liable for matters appealable.No collector or other customs officer shall be in any way liable to any owner, importer, consignee, or agent or any other person for or on account of any ridings or decisions as to the appraisement or the classification of any imported merchandise or the duties charged thereon, or the collection of any dues, charges, or duties on or on account of said merchandise, or any other matter or tiling as to which said owner, importer, consignee, or agent might under this Act be entitled to protest or appeal from the decision of such collector or other officer. SEC. 514. Protests. PROTEST AGAINST COLLECTOR’S DECISIONS. Collector’s decisions as to duties, etc., final.Except as provided in subdivision
(b)of section 516 of this Act (relating to protests by American manufacturers, producers, and wholesalers), all decisions of the collector, including the legality of all orders and findings entering into the same, as to the rate and amount of duties chargeable, and as to all exactions of whatever character (within the jurisdiction of the Secretary of the Treasury), and his decisions excluding any merchandise from entry or delivery, under any provision of the customs laws, and his liquidation or reliquidation of any entry, or refusal to pay any claim for drawback, or his refusal to reliquidate any entry for a clerical error discovered within one year after the date of entry, or within sixty days after liquidation or reliquidation when such liquidation or reliquidation is made more than ten months after the date of entry, shall, upon the expiration of sixty days after the date of such liquidation, reliquidation, Protest allowed after liquidation, etc.decision, or refusal, be final and conclusive upon all persons (including the United States and any officer thereof), unless the importer, consignee, or agent of the person paying such charge or exaction, or filing such claim for drawback, or seeking such entry or delivery, shall, within sixty days after, but not before such liquidation, reliquidation, decision, or refusal, as the case may be, as well in cases of merchandise entered in bond as for consumption, file a protest in writing with the collector setting forth distinctly and specifically, and in respect to each entry, payment, claim, decision, or Effect of liquidation.refusal, the reasons for the objection thereto. The reliquidation of an entry shall not open such entry so that a protest may be filed against the decision of the collector upon any question not involved in such reliquidation. SEC. 515. SAME. Review of decision by collector.Modification, remission of duties, etc., assessed by.Upon the filing of such protest the collector shall within ninety days thereafter review his decision, and may modify the same in whole or in part and thereafter remit or refund any duties, charge, or exaction found to have been assessed or collected in excess, or pay any drawback found due, of which notice shall be given as in735the case of the original liquidation, and against which protest mayadministrative provisions. be filed within the same time and in the same manner and under the same conditions as against the original liquidation or decision. If the collector shall, upon such review, affirm his original decision, orTransmittal to Customs Court if original decision confirmed. if a protest shall be filed against his modification of any decision, and, in the case of merchandise entered for consumption, if all duties and charges shall be paid, then the collector shall forthwith transmit the entry and the accompanying papers, and all the exhibits connected therewith, to the United States Customs Court for due assignment and determination, as provided by law. Such determination shall beDetermination of court final unless appeal filed in Court of Customs and Patent Appeals. final and conclusive upon all persons, and the papers transmitted shall be returned, with the decision and judgment order thereon, to the collector, who shall take action accordingly, except in cases in which an appeal shall be filed in the United States Court of Customs and Patent Appeals within the time and in the manner provided by law. SEC. 516. APPEAL OR PROTEST BY AMERICAN PRODUCERS.American producers.
(a)Value.— Whenever an American manufacturer, producer, orProceedings on complaint of, that imports similar to their products are assessed too low. wholesaler believes that the appraised value of any imported merchandise of a class or kind manufactured, produced, or sold at wholesale by him is too low. he may file with the Secretary of the Treasury a complaint setting forth the value at which he believes the merchandise should be appraised and the facts upon which he bases his belief. The Secretary shall thereupon transmit a copy of suchCopy of, to appraisers at different ports. complaint to the appraiser at each port of entry where the merchandise is usually imported. Until otherwise directed by the Secretary, the appraiser shall report each subsequent importation of the merchandise giving the entry number, the name of the importer, the appraised value, and his reasons for the appraisement. If the Secretary doesReappraisal if Secretary disagrees with appraiser. not agree with the action of the appraiser, he shall instruct the collector to file an appeal for a reappraisement as provided in section 501 of this Act, and such manufacturer, producer, orNotification to complainant, etc. wholesaler shall have the right to appear and to be heard as a party in interest under such rules as the United States Customs Court may prescribe. The Secretary shall notify such manufacturer, producer, or wholesaler of the action taken by such appraiser, giving the port of entry, the entry number, and the appraised value of such merchandise and the action he has taken thereon. If the appraiser advances theAppeal by consignee if appraiser advances value. entered value of merchandise upon the information furnished by the American manufacturer, producer, or wholesaler, and an appeal is taken by the consignee, such manufacturer, producer, or wholesaler shall have the right to appear and to be heard as a party in interest, under such rules as the United States Customs Court may prescribe. If the American manufacturer, producer, or wholesaler is not satisfiedProducer may appeal for reappraisement if action unsatisfactory. with the action of the Secretary, or the action of the appraiser thereon, he may file, within thirty days after the date of the mailing of the Secretary’s notice, an appeal for a reappraisement in the same manner and with the same effect as an appeal by a consignee under the provisions of section 501 of this Act.
(b)Classification.— The Secretary of the Treasury shall, uponClassification, etc., of designated Imports to be furnished to American producers of similar goods. written request by an American manufacturer, producer, or wholesaler, furnish the classification of and the rate of duty, if any, imposed upon designated imported merchandise of a class or kind manufactured, produced, or sold at wholesale by him. If such manufacturer, producer, or wholesaler believes that the proper rate of dutyComplaint of rating, etc. is not being assessed, he may file a complaint with the Secretary of the Treasury setting forth a description of the merchandise, the736administrative provisions.Action of Secretary if rate not considered correct.classification, and the rate or rates of duty he believes proper, and the reasons for his belief. If the Secretary decides that the classification of or rate of duty assessed upon the merchandise is not correct, he shall notify the collectors as to the proper classification and rate of duty and shall so inform such manufacturer, producer, or wholesaler, Rate to be assessed.and such rate of duty shall be assessed upon all such merchandise imported or withdrawn from warehouse after thirty days after the date of such notice to the collectors. If the Secretary decides If rate, etc., correct.that the classification and rate of duty are correct, he shall so inform such manufacturer, producer, or wholesaler, and shall, under such regulations as he may prescribe, cause publication to be made of his decision, together with notice that the classification of and the rate of duty on all such merchandise imported or withdrawn from warehouse after the expiration of thirty days after such publication will be subject to the decision of the United States Customs Court in the event that a protest is filed under the provisions of this subdivision. Producer, etc., may protest if dissatisfied with.If dissatisfied with the decision of the Secretary, such manufacturer, producer, or wholesaler may file with him a notice that he desires to protest the classification or the rate of duty imposed upon the merchandise, and upon receipt of such notice the Secretary shall furnish Information to be tarnished.him with such information as to the entries and consignees of such merchandise, entered after the expiration of thirty days after the publication of the decision of the Secretary, at the port of entry designated by the manufacturer, producer, or wholesaler in his notice of desire to protest, as will enable him to protest the classification of or the rate of duty imposed upon such merchandise when liquidated at Notice of liquidations.such port. The Secretary shall direct the collector at such port to notify such manufacturer, producer, or wholesaler immediately upon the liquidation of the first of such entries to be liquidated. Such Protest after liquidation.manufacturer, producer, or wholesaler may file, within thirty days after the date of such liquidation, with the collector of such port a protest in writing setting forth a description of the merchandise and the classification and the rate of duty he believes proper. Upon the filing of any such protest the collector shall notify the Secretary of Entries suspended pending court decision.the Treasury who shall order the suspension, pending the decision of the United States Customs Court upon such protest, of the liquidation, at all ports, of all unliquidated entries of Liquidation.such merchandise imported or withdrawn from warehouse after the expiration of thirty days after the publication of the Secretary’s decision. All entries of such merchandise so imported or withdrawn shall be liquidated, or if already liquidated, shall, if necessary, be reliquidated, in conformity Classification, etc., in accordance with decision of Court of Customs and Patent Appeals.with such decision of the United States Customs Court. If, upon appeal to the Court of Customs and Patent Appeals, the decision of the United States Customs Court is reversed, the classification of the merchandise and the rate of duty imposed thereon shall be in accordance with the decision of the Court of Customs and Patent Appeals, and any necessary reliquidation shall be made. The provisions or Applicable only to cases hereafter.this subdivision shall apply only in the case of complaints filed after the effective date of this Act.
(c)Hearings, etc. Hearing and Determination.— A copy of every appeal and Notice of appeal, etc., to consignee.every protest filed by an American manufacturer, producer, or wholesaler under the provisions of this section shall be mailed by the collector to the consignee or his agent within five days after the filing thereof, and such consignee or his agent shall have the right to appear and to be heard as a party in interest before the United Action by Customs Court.States Customs Court. The collector shall transmit the entry and all papers and exhibits accompanying or connected therewith to the United States Customs Court for due assignment and determination of the proper value or of the proper classification and rate of duty.737The decision of the United States Customs Court upon any suchadministrative provisions.Decision final, unless appealed to Court of Customs and Patent Appeals. appeal or protest shall be final and conclusive upon all parties unless an appeal is taken by either party to the Court of Customs and Patent Appeals, as provided in sections 501 and 515 of this Act.
(d)Inspection of Documents.— In proceedings instituted underInspection of papers, etc., of consignee restricted. the provisions of this section an American manufacturer, producer, or wholesaler shall not have the right to inspect any documents or papers of the consignee or importer disclosing any information which the United States Customs Court or any judge or division thereof shall deem unnecessary or improper to be disclosed to him. SEC. 517. FRIVOLOUS PROTEST OR APPEAL.Frivolous protests, etc. The United States Customs Court shall, upon motion of counselCustoms Court to decide upon. for the Government, and may, upon its own motion, decide whether any appeal for reappraisement or protest filed under the provisions of section 501, 514, 515, or 516 of this Act is frivolous, and, if said court shall decide that such appeal or protest is frivolous, a penaltyPenalty for filing. of not less than $5 nor more than $250 shall be assessed against the person filing such appeal or protest: *Provided*, That all appeals for*Provisos*.Consolidation of similar appeals. reappraisement or protests filed by the same person and raising the same issue shall, if neld frivolous by said court, be consolidated and deemed one proceeding for the purpose of imposing the penalty provided in this section: *Provided further*, That the person againstReview of penalty by Court of Customs and Patent Appeals. whom such penalty is assessed may have a review by the Court of Customs and Patent Appeals of the decision of the United States Customs Court by filing an appeal within the time and in the manner provided by section 198 of the Judicial Code, as amended. SEC. 518. UNITED STATES CUSTOMS COURT.Customs Court. The United States Customs Court shall continue as nowPresent Judges to continue. constituted, except that the chief justice and the associate justices of such court now in office and their successors shall hereafter be known as the judges of such court. All vacancies in such court shall be filledAppointment to vacancies. by appointment by the President, by and with the advice and consent of the Senate. Not more than five of the judges of such court shall be appointed from the same political party and each of such judges shall receive a salary of $10,000 a year. They shall notTenure. engage in any other business, vocation, or employment, and shall hold their office during good behavior. The offices of such courtOffices at New York. shall be at the port of New York. The court and each judge thereof shall have and possess all the powers of a district court of the UnitedJudicial powers conferred. States for preserving order, compelling the attendance of witnesses and the production of evidence, and in punishing for contempt. The court shall have power to establish from time to time such rules of evidence, practice, and procedure, not inconsistent with law, as may be deemed necessary for the conduct of its proceedings, in securing uniformity in its decisions and in the proceedings and decisions of the judges thereof, and for the production, care, and custody of samples and of the records of such court. Under such rules as theAmendments, etc., permitted. United States Customs Court may prescribe, and in its discretion, the court may permit the amendment of a protest, appeal, or application for review. One of the judges of such court, designated for thatProceedings. purpose by the President of the United States, shall act as presiding judge, and in his absence the judge then present who is senior as to the date of his commission shall act as presiding judge; and until any such designation is made the chief justice of the United States Customs Court now in office shall act as presiding judge. TheAdministrative powers. presiding judge, or the acting presiding judge in his absence, shall have control of the fiscal affairs and of the clerical force of the court,738administrative provisions.Designation of one or three judges for outside hearings.making all recommendations for appointment, promotions, or otherwise affecting such clerical force; lie may at any time before trial, under the rules of the court, assign or reassign any case for hearing or determination, or both, and shall designate a judge or division of three judges and such clerical assistants as may be necessary to proceed to any port within the jurisdiction of the United States for the purpose of hearing or of hearing and determining cases assigned for hearing at such port, and shall cause to be prepared and promulgated Expenses away from New York.dockets therefor. Judges of the court, stenographic clerks, and Government counsel shall each be allowed and paid his necessary expenses of travel and his reasonable expenses, not to exceed $10 per day in the case of the judges of the court and Government counsel, and $8 per day in the case of stenographic clerks, actually incurred for maintenance while absent from New York on official Divisions of three judges each, for hearing appeals, etc.business. The judges of said court shall be divided into three divisions of three judges each for the purpose of hearing and deciding appeals for the review of reappraisements of merchandise, and of hearing and deciding protests against decisions of collectors. A division of three judges or a single judge shall have power to order an analysis of imported merchandise and reports thereon by laboratories or bureaus of the United States. The presiding judge shall assign three judges to each of said divisions and shall designate one of such three judges to preside. The presiding judge of the court shall be competent to sit as a judge of any division or to assign one or two other judges to any of such divisions in the absence or disability of any one or two judges of such division. A majority of the judges of any division shall have full power to hear and decide Rehearings of decisions.all cases and questions arising therein or assigned thereto. A division of the court deciding a case or a single judge deciding an appeal for a reappraisement may, upon the motion of either party made within thirty days next after such decision, grant a rehearing or retrial of such case when in the opinion of such division or single judge the ends of justice so require. Pay restriction not applicable.[R. S. sec. 1790, p. 317](/us/rs/sec1790/p317).[U. S. C., p. 729](/us/usc/p729).The judges of the United States Customs Court are hereby exempted from so much of section 1790 of the Revised Statutes as relates to their salaries. Retirement.When any judge of the United States Customs Court resigns his office after having held a commission as judge or justice of such court or member of the Board of General Appraisers at least ten years continuously, or otherwise, and having attained the age of seventy years, he shall, during the residue of his natural life, receive the salary which is payable to a judge of such court at the time of Salary.his resignation. Any such judge, who is qualified to resign under the foregoing provisions, may retire, upon the salary of which he is then in receipt, from regular active service as a judge of such court and upon such retirement the President may appoint a successor; Active service authorized.but such retired judge may, with his consent, be assigned by the presiding judge of such court to serve upon such court and while so serving shall have all the powers of a judge of such court. Transfer to Attorney General of present records, etc.All functions of the Secretary of the Treasury with respect to the appointment and fixing of the compensation of the clerks and other employees of the United States Customs Court, and with respect to the official records, papers, office equipment, and other property of such court, are hereby transferred to the Attorney General. All unexpended amounts allotted from any appropriation for collecting the revenue from customs, available for expenditure by the Secretary of Salaries, transferred to Department of Justice.the Treasury for the payment of the salaries of the judges of the United States Customs Court, including judges retired under the provisions of section 518 of the Tariff Act of 1922, and for the expenses of operation of the United States Customs Court, are739hereby transferred to the Department of Justice, to be availableadministrative provisions.Expenses of operation. for expenditure by the Department of Justice for the same purposes for which such allotments were made. SEC. 519. PUBLICATION OF DECISIONS OF CUSTOMS COURT.Decisions of Customs Court. All decisions of the United States Customs Court shall bePreservation, etc. preserved and filed and shall be open to inspection, and it shall be the duty of the court to forward a copy of each decision to the collector of customs for the district in which the merchandise affected thereby was imported and to forward an additional copy to the Secretary of the Treasury, who shall cause such decisions as he or the court shall deem sufficiently important to be published in full, or, if neither the Secretary of the Treasury nor the court deems a full publication thereof necessary, then the court shall cause Publication of all abstracts.abstracts of such decisions to be made for publication, and such*Ante*, p. 589. decisions and abstracts thereof shall be published from time to time and at least once each week for the information of customs officers and the public. SEC. 520. REFUNDS BY SECRETARY OF TREASURY.Refunds.
(a)Authorized.— The Secretary of the Treasury is herebyAuthorized by the Secretary. authorized to refund duties and correct errors in liquidation of entries in the following cases:
(1)Excess deposit.— Whenever it is ascertained on finalExcess deposits. liquidation or reliquidation of an entry that more money has been deposited or paid than was required by law to be so deposited or paid;
(2)Erroneous charges.— Whenever it is determined in theErroneous collections. manner required by law that any fees, charges, or exactions, other than duties, have been erroneously collected;
(3)Clerical error.— Whenever a clerical error is discoveredFor clerical errors. in any entry or liquidation within one year after the date of entry, or within sixty days after liquidation when liquidation is made more than ten months after the date of entry; and
(4)Household goods.— Whenever duties have been paid onNondurable household or personal effects. household or personal effects which by law were not subject to duty, notwithstanding a protest was not filed within the time and in the manner prescribed by law.
(b)Appropriation.— The necessary moneys to make such refundsPermanent indefinite appropriation for. are hereby appropriated, and this appropriation shall be deemed a permanent and indefinite appropriation. SEC. 521. RELIQUIDATION ON ACCOUNT OF FRAUD.Reliquidation on account of fraud. If the collector finds probable cause to believe there is fraud inAuthorized within two years. the case, he may reliquidate an entry within two years (exclusive of the time during which a protest is pending) after the date of liquidation or last reliquidation. SEC. 522. CONVERSION OF CURRENCY.Conversion of currency.
(a)Value of Foreign Coin Proclaimed by Secretary of Treasury.—Values proclaimed. Section 25 of the Act of August 27, 1894, entitled “An ActVol. 28, p. 552; Vo. 42, p. 17. to reduce taxation, to provide revenue for the Government, and for other purposes,” as amended, is reenacted without change as follows: " “Sec. 25. That the value of foreign coin as expressed in the moneyForeign coins.Value of, in United States money. of account of the United States shall be that of the pure metal of such coin of standard value; and the values of the standard coins in circulation of the various nations of the world shall be estimated740administrative provisions.To be proclaimed quarterly.U. S. C., p. 999.Duties assessed on values proclaimed.quarterly by the Director of the Mint and be proclaimed by the Secretary of the Treasury quarterly on the 1st day of January, April, July, and October in each year.” "
(b)Proclaimed Value Basis of Conversion.— For the purpose of the assessment and collection of duties upon merchandise imported into the United States on or after the day of the enactment of this Act, wherever it is necessary to convert foreign currency into currency of the United States, such conversion, except as provided Exception.in subdivision (c), shall be made at the values proclaimed by the Secretary of the Treasury under the provisions of section 25 of such Act of August 27, 1894, as amended, for the quarter in which the merchandise was exported.
(c)New York buying rate, if value not proclaimed, or varying 5 per cent of it. Market Rate When no Proclamation.— If no such value has been proclaimed, or if the value so proclaimed varies by 5 per centum or more from a value measured by the buying rate in the New York market at noon on the day of exportation, conversion shall be made at a value measured by such buying rate. If the date Method of determining.of exportation falls upon a Sunday or holiday, then the buying rate at noon on the last preceding business day snall be used. For the purposes of this subdivision such buying rate shall be the buying rate for cable transfers payable in the foreign currency so to be converted; and shall be determined by the Federal Reserve Bank of New York and certified daily to the Secretary of the Treasury, who shall make it public at such times and to such extent as he deems Considerations for ascertaining.necessary. In ascertaining such buying rate such Federal reserve bank may in its discretion
(1)take into consideration the last ascertainable transactions and quotations, whether direct or through exchange of other currencies, and
(2)if there is no market buying rate for such cable transfers, calculate such rate from actual transactions and quotations in demand or time bills of exchange. SEC. 523. Comptrollers of Customs. COMPTROLLERS OF CUSTOMS. Naval officers to be known as.Naval officers of customs in office on September 22, 1922. and their successors shall continue to be known as Comptrollers of Customs. Examination, etc., by, of collector’s accounts, etc.Comptrollers of Customs shall examine the collector’s accounts of receipts and disbursements of money and receipts and disposition of merchandise and certify the same to the Secretary of the Treasury for transmission to the General Accounting Office. They shall perform such other duties as the Secretary of the Treasury may from time to time prescribe, and their administrative examination shall extend to all customs districts assigned to them by the Secretary of the Treasury. Verification of assess ment of duties, etc.Comptrollers of Customs shall verify all assessments of duties and allowances of drawbacks made by collectors in connection with the liquidation thereof. In cases of disagreement between a collector and a Comptroller of Customs, the latter shall report the facts to the Secretary of the Treasury for instructions. Present appointees not affected.This section shall not be construed to affect the manner of appointment, the terms of office, or the compensation of any such Vol. 42, p. 20.officer as now provided by law, nor to affect the provisions of the Budget and Accounting Act, 1921, approved June 10, 1921. Signing of documents repealed.[R. S., secs. 2626, 4158, 4332, pp. 520, 802, 873](/us/rs/sec2626/sec4158/sec4332/p520/p802/p873).[U. S. C., pp. 526, 1458, 1482](/us/usc/p526/p1458/p1482).So much of sections 2626 and 4158 of the Revised Statutes, as amended, as requires the countersigning of documents by naval officers (now Comptrollers of Customs) or by surveyors, and so much of section 4332 of the Revised Statutes, as amended, as requires the signing of documents by naval officers (now Comptrollers of Customs), is hereby repealed. 741 SEC. 524. DEPOSIT OF REIMBURSABLE CHARGES.administrative provisions.Deposit of reimbursable charges.Receipts from, to be deposited to credit of fund from which paid. Receipts from reimbursable charges for labor, services, and other expenses connected with the customs, shall be deposited as a refund to the appropriation from which paid, instead of being covered into the Treasury as miscellaneous receipts as provided by the Act entitled “An Act making appropriations for sundry civil expenses ofVol. 34, p. 1315. the Government for the fiscal year ending June 30, 1908, and for other purposes,” approved March 4, 1907. SEC. 525. DETAILS TO DISTRICT OF COLUMBIA FROM FIELD SERVICE.Details to District of Columbia from field service. In connection with the enforcement of this Act, the Secretary of the Treasury is authorized to use in the District of Columbia notNumber limited. to exceed ten persons detailed from the field force of the Customs Service and paid from the appropriation for the expense of collecting the revenue from customs. SEC. 526. MERCHANDISE BEARING AMERICAN TRADE-MARK.Trademarks.
(a)Importation Prohibited.— It shall be unlawful to importImportation of foreign goods bearing registered American, owned by citizens, etc., unlawful. into the United States any merchandise of foreign manufacture if such merchandise, or the label, sign, print, package, wrapper, or receptacle, bears a trade-mark owned by a citizen of, or by a cor poration or association created or organized within, the United tates, and registered in the Patent Office by a person domiciled in the United States, under the provisions of the Act entitledVol 33, p. 724. “An Act to authorize the registration of trade-marks used in commerce with foreign nations or among the several States or with Indian tribes, and to protect the same,” approved February 20, 1905, as amended, and if a copy of the certificate of registration of such trade-mark is filed with the Secretary of the Treasury, in theVol. 33, p. 730.Consent of owner. manner provided in section 27 of such Act, unless written consent of the owner of such trade-mark is produced at the time of making entry.
(b)Seizure and Forfeiture.— Any such merchandise importedForfeiture for violations. into the United States in violation of the provisions of this section shall be subject to seizure and forfeiture for violation of the customs laws.
(c)Injunction and Damages.— Any person dealing in any suchInjunctions and damages authorized against dealing in, etc., such goods. merchandise may be enjoined from dealing therein within the United States or may be required to export or destroy such merchandise or to remove or obliterate such trade-mark and shall be liable for the same damages and profits provided for wrongful use of a trade-mark, under the provisions of such Act of February 20, 1905, as amended. SEC. 527. IMPORTATION OF WILD MAMMALS AND BIRDS IN VIOLATION OF FOREIGN LAW.Wild mammals and birds.
(a)Importation Prohibited.— If the laws or regulations of anyImportation prohibited of, if in violation of foreign law. country, dependency, province, or other subdivision of government restrict the taking, killing, possession, or exportation to the United States, of any wild mammal or bird, alive or dead, or restrict the exportation to the United States of any part or product of any wild mammal or bird, whether raw or manufactured, no such mammal or bird, or part or product thereof, shall, after the expiration of ninety days after the enactment of this Act, be imported into the United States from such country, dependency, province, or other subdivision of government, directly or indirectly, unless accompaniedAdmission on consular certificate of no violation. by a certification of the United States consul, for the consular district in which is located the port or place from which such mammal or bird, or part or product thereof, was exported from such country,742administrative provisions.dependency, province, or other subdivision of government, that such mammal or bird, or part or product thereof, has not been acquired or exported in violation of the laws or regulations of such country, dependency, province, or other subdivision of government.
(b)Forfeiture. Forfeiture.— Any mammal or bird, alive or dead, or any part or product thereof, whether raw or manufactured, imported into the United States in violation of the provisions of the preceding subdivision shall be subject to seizure and forfeiture under the customs Disposition of seized articles.laws. Any such article so forfeited may, in the discretion of the Secretary of the Treasury and under such regulations as he may prescribe, be placed with the departments or bureaus of the Federal or State Governments, or with societies or museums, for exhibition or scientific or educational purposes, or destroyed, or (except in the case of heads or horns of wild mammals) sold in the manner provided by law.
(c)Provisions not applicable. Section Not to Apply in Certain Cases.— The provisions of this section shall not apply in the case of—
(1)Illegal Importations.Vol. 35, p. 1135. Prohibited importations.— Articles the importation of which is prohibited under the provisions of this Act, or of section 241 of the Criminal Code, or of any other law;
(2)Imports for scientific purposes. Scientific or educational purposes.— Wild mammals or birds, alive or dead, or parts or products thereof, whether raw or manufactured, imported for scientific or educational purposes;
(3)Migratory game birds by sportsmen from hunting trips. Certain migratory game birds.— Migratory game birds (for which an open season is provided by the laws of the United States and any foreign country which is a party to a treaty with the United States, in effect on the date of importation, relating to the protection of such migratory game birds) brought into the United States by bona fide sportsmen returning from hunting trips in such country, if at the time of importation the possession of such birds is not prohibited by the laws of such country or of the United States. Part IV—Transportation in Bond and Warehousing of Merchandise. Transportation in Bond and Warehousing of Merchandise SEC. 551. BONDING OF CARRIERS. Immediate transportation.Any common carrier of merchandise owning or operating railroad, Common carriers to file bond for.steamship, or other transportation lines or routes for the transportation of merchandise in the United States, upon application and the filing of a bond in a form and penalty and with such sureties as may Vol. 21, p. 173.be approved by the Secretary of the Treasury, may be designated as a carrier of bonded merchandise for the final release of which from customs custody a permit has not been issued. SEC. 552. Entry, etc. ENTRY FOR IMMEDIATE TRANSPORTATION. Goods may be forwarded without appraisement, to port of destination.Any merchandise, other than explosives and merchandise the importation of which is prohibited, arriving at a port of entry in the United States may be entered, under such rules and regulations as the Secretary of the Treasury may prescribe, for transportation in bond without appraisement to any other port of entry designated by the consignee, or his agent, and by such bonded carrier as he designates, there to be entered in accordance with the provisions of this Act. SEC. 553. Transportation and exportation. ENTRY FOR TRANSPORTATION AND EXPORTATION. Permissive goods destined to a foreign country, allowed immediate transportation in bond without appraisement.Any merchandise, other than explosives and merchandise the importation of which is prohibited, shown by the manifest, bill of lading, shipping receipt, or other document to be destined to a743foreign country, may be entered for transportation in bond throughadministrative provisions. the United States by a bonded carrier without appraisement or the payment of duties and exported under such regulations as the Secretary of the Treasury shall prescribe, and any baggage or personalBaggage and personal effects included. effects not containing merchandise the importation of which is prohibited arriving in the United States destined to a foreign country may, upon the request of the owner or carrier having the same in possession for transportation, be entered for transportation in bond through the United States by a bonded carrier without appraisement or the payment of duty, under such regulations as the Secretary of the Treasury may prescribe. SEC. 554. TRANSPORTATION THROUGH CONTIGUOUS COUNTRIES.Contiguous countries. With the consent of the proper authorities, imported merchandise,Imports allowed through, from one American port to another. in bond or duty-paid, and products and manufactures of the United States may be transported from one port to another in the United States through contiguous countries, under such regulations as theCoastwise restriction.[R. S. sec. 4347, p. 839](/us/rs/sec4347/p839).Vol. 41, p. 999; Vol. 42, p. 981. Secretary of the Treasury shall prescribe, unless such transportation is in violation of section 4347 of the Revised Statutes, as amended, section 27 of the Merchant Marine Act, 1920, or section 588 of this Act. SEC. 555. BONDED WAREHOUSES.Bonded warehouses. Buildings or parts of buildings and other inclosures may beDesignation of buildings as. designated by the Secretary of the Treasury as bonded warehouses for the storage of imported merchandise entered for warehousing, or taken possession of by the collector, or under seizure, or for the manufacture of merchandise in bond, or for the repacking, sorting, or cleaning of imported merchandise. Such warehouses may bePrivate, for owners. bonded for the storing of such merchandise only as shall belong or be consigned to the owners or proprietors thereof and be known as private bonded warehouses, or for the storage of imported merchandise generally and be known as public bonded warehouses. Before any importedPublic, for general use. merchandise not finally released from customs custody shall be stored in any such premises, the owner or lessee thereof shallBond from owner. give a bond in such sum and with such sureties as may be approved by the Secretary of the Treasury to secure the Government against any loss or expense connected with or arising from the deposit, storage, or manipulation of merchandise in such warehouse. ExceptUse, custody, etc. as otherwise provided in this Act, bonded warehouses shall be used solely for the storage of imported merchandise and shall be placed in charge of a proper officer of the customs, who, together with the proprietor thereof, shall have joint custody of all merchandise stored in the warehouse; and all labor on the merchandise so stored shall be performed by the owner or proprietor of the warehouse, under supervision of the officer of the customs in charge of the same, at the expense of the owner or proprietor. The compensation of suchPayment of expenses to customs employees. officer of the customs and other customs employees appointed to supervise the receipt of merchandise into any such warehouse and deliveries therefrom shall be reimbursed to the Government by the proprietor of such warehouse. SEC. 556. SAME—REGULATIONS FOR ESTABLISHING.Establishing. The Secretary of the Treasury shall from time to time establishRegulations for, to be prescribed by Secretary of the Treasury. such rules and regulations as may be necessary for the establishment of bonded warehouses and to protect the interests of the Government in the conduct, management, and operation of such warehouses and in the withdrawal of and accounting for merchandise deposited therein. 744 SEC. 557. administrative provisions.Entry for warehouse. ENTRY FOR WAREHOUSE—WAREHOUSE PERIOD—DRAWBACK. Articles deposited in, at risk of owner.Any merchandise subject to duty, with the exception of perishable articles and explosive substances other than firecrackers, may be entered for warehousing and be deposited in a bonded warehouse at the expense and risk of the owner, importer, or consignee. Such Withdrawal in three years for consumption.merchandise may be withdrawn, at any time within three years (or ten months in the case of grain) from the date of importation, for consumption upon payment of the duties and charges accruing thereon at the rate of duty imposed by law upon such merchandise For exportation.at the date of withdrawal; or may be withdrawn for exportation or for transportation and exportation to a foreign country, or for shipment or for transportation and shipment to the Virgin Islands, American Samoa, or the island of Guam, without the payment of duties thereon, or for transportation and rewarehousing at another *Provisos*.Time limit.port: *Provided*, That the total period of time for which such merchandise may remain in bonded warehouse shall not exceed three years (or ten months in the case of grain) from the date of importation. Refund of duties on goods withdrawn for export.Merchandise upon which the duties have been paid and which shall have remained continuously in bonded warehouse or otherwise in the custody and under the control of customs officers, may be entered or withdrawn at any time within three years (or ten months in the case of grain) after the date of importation for exportation or for transportation and exportation to a foreign country, or for shipment or for transportation and shipment to the Virgin Islands, American Samoa, or the island of Guam, under such regulations as the Secretary of the Treasury shall prescribe, and upon such entry or withdrawal, and exportation or shipment, 99 per centum of the duties thereon shall be refunded. Destruction in lieu of oxporting.Merchandise entered under bond, under any provision of law, may, upon payment of all charges other than duty on the merchandise, be destroyed, at the request and at the expense of the consignee, within the bonded period under customs supervision, in lieu of exportation, and upon such destruction the entry of such merchandise shall be liquidated without payment of duty and any duties collected shall be refunded. SEC. 558. No remission or refund after delivery. NO REMISSION OR REFUND AFTER DELIVERY OF MERCHANDISE. Drawback, etc., re strictedon articles made from duty paid exports.No remission, abatement, refund, or drawback of estimated or liquidated duty shall be allowed on the exportation of any merchandise after its release from the custody or control of the Government except in case of the exportation of articles manufactured or produced in whole or in part from imported materials, or not conforming to sample or specifications, on which a drawback of duties is expressly provided for by law. SEC. 559. Abandoned goods. WAREHOUSE GOODS DEEMED ABANDONED AFTER THREE YEARS. Goods three years in bonded warehouse deemed abandoned.Merchandise upon which any duties or charges are unpaid, remaining in bonded warehouse beyond three years (or ten months in the case of grain) from the date of importation, shall be regarded as Sale, etc.abandoned to the Government and shall be sold under such regulations as the Secretary of the Treasury shall prescribe, and the proceeds of sale paid into the Treasury, as in the case of unclaimed *Ante*, p. 727.merchandise covered by section 493 of this Act, subject to the payment to the owner or consignee of such amount, if any, as shall If duty paid, no longer in customs control.remain after deduction of duties, charges, and expenses. Merchandise upon which all duties and charges have been paid, remaining745in bonded warehouse beyond three years (or ten months in the caseadministrative provisions. of grain) from the date of importation, shall be held to be no longer in the custody or control of the officers of the customs. SEC. 560. LEASING OF WAREHOUSES.Leasing of warehouses. The Secretary of the Treasury may cause to be set aside anyAuthorized, for storing imports. available space in a building used as a customhouse for the storage of bonded merchandise or may lease premises for the storage of unclaimed merchandise or other imported merchandise required to be stored by the Government, and set aside a portion of such leased premises for the storage of bonded merchandise: *Provided*, That no*Proviso*.Restriction as to bond imports. part of any premises owned or leased by the Government may be used for the storage of bonded merchandise at any port at which a public bonded warehouse has been established and is in operation. All the premises so leased shall be leased on public account and theCharges. etc. storage and other charges shall be deposited and accounted for as customs receipts, and the rates therefor shall not be less than the charges for storage and similar services made at such port of entry by commercial concerns for the storage and handling ofInterest of customs officials in, forbidden. merchandise. No collector or other officer of the customs shall own, in whole or in part, any bonded warehouse or enter into any contract or agreement for the lease or use of any building to be thereafter erected as a public store or warehouse. No lease of any building to be so usedTime limit for. shall be taken for a longer period than three years, nor shall rent for any such premises be paid, in whole or in part, in advance. SEC. 561. PUBLIC STORES.Public stores. Any premises owned or leased by the Government and used forPremises to be known as. the storage of merchandise for the final release of which from customs custody a permit has not been issued shall be known as a “public store.” SEC. 562. MANIPULATION IN WAREHOUSE.Manipulation in warehouse. Unless by special authority of the Secretary of the Treasury, noWithdrawals to be in original packages, etc. merchandise shall be withdrawn from bonded warehouse in less quantity than an entire bale, cask, box, or other package; or, if in bulk, in the entire quantity imported or in a quantity not less than one ton weight. All merchandise so withdrawn shall be withdrawn in the original packages in which imported unless, upon the application of the importer, it appears to the collector that it is necessary to the safety or preservation of the merchandise to repack or transfer the same: *Provided*, That upon permission therefor being granted*Proviso*.Cleaning, repacking, etc., permitted. by the Secretary of the Treasury, and under customs supervision, at the expense of the proprietor, merchandise may be cleaned, sorted, repacked, or otherwise changed in condition, but not manufactured, in bonded warehouses established for that purpose and be withdrawn therefrom for exportation to a foreign country or for shipment to the Virgin Islands, American Samoa, or the island of Guam, without payment of the duties, or for consumption, upon payment of the duties accruing thereon, in its condition and quantity, and at its weight, at the time of withdrawal from warehouse, with such additions to or deductions from the final appraised value as may be necessary by reason of change in condition. The basis for the assessmentAssessment of duties on withdrawal for consumption. of duties on such merchandise so withdrawn for consumption shall be the entered value or the adjusted final appraised value, whichever is higher, and if the rate of duty is based upon or regulated in any manner by the value of the merchandise such rate shall be based upon or regulated by such adjusted final appraised value; but for the*Ante*, p.725. purpose of the ascertainment and assessment of additional duties746administrative provisions.Wool scouring.under section 489 of this Act adjustments of the final appraised value shall be disregarded. The scouring or carbonizing of wool shall not be considered a process of manufacture within the provisions of this section. SEC. 563. Allowance for loss. ALLOWANCE FOR LOSS—ABANDONMENT OF WAREHOUSE GOODS.
(a)No abatement, etc., while in customs custody. Allowance.— In no case shall there be any abatement or allowance made in the duties for any injury, deterioration, loss, or damage sustained by any merchandise while remaining in customs Abatement or refund on proof of injury while in customs custody.custody, except that the Secretary of the Treasury is authorized, upon production of proof satisfactory to him of the loss or theft of any merchandise while in the appraiser’s stores, or of the actual injury or destruction, Time limitation.in whole or in part, of any merchandise by accidental fire or other casualty, while in bonded warehouse, or in the appraiser’s stores, or while in transportation under bond, or while in the custody of the officers of the customs, although not in bond, or while within the limits of any port of entry and before having been landed under the supervision of the officers of the Refund, etc.customs, to abate or refund, as the case may be, the duties upon such merchandise, in whole or in part, and to pay any such refund out of any moneys in the Treasury not otherwise appropriated, and to cancel any warehouse bond or bonds, or enter satisfaction thereon in whole or in part, as the case may be, but no abatement or refund shall be made in respect of injury or destruction of any merchandise in bonded warehouse occurring after the expiration of three years (or ten months in the case of grain) from the date of importation. Decision of Secretary final.The decision of the Secretary of the Treasury as to the abatement or refund of the duties on any such merchandise shall be final and conclusive upon all persons. Regulations to be prescribed.The Secretary of the Treasury is authorized to prescribe such regulations as he may deem necessary to carry out the provisions of this subdivision and he may by such regulations limit the time within which proof of loss, theft, injury, or destruction shall be submitted, Refund of small amounts by collectors.and may provide for the abatement or refund of duties, as authorized herein, by collectors of customs in cases in which the amount of the abatement or refund claimed is less than $25 and in which the importer has agreed to abide by the decision of the collector. The decision of the collector in any such case shall be final and conclusive upon all persons. Determination of pending cases.Vol. 42, p. 978.Any case pending before the United States Customs Court upon the effective date of this Act, under the provisions of section 563 of the Tariff Act of 1922, may, with the consent of the parties and the permisison of the court, be transferred to the Secretary of the Treasury, or to the collector, for consideration and final determination in accordance with the provisions of this subdivision.
(b)Abandonment to Government by con signee. Abandonment.— Under such regulations as the Secretary of the Treasury may prescribe and subject to any conditions imposed thereby the consignee may at any time within three years (or ten months in the case of grain) from the date of original importation, abandon to the Government any merchandise in bonded warehouse, Conditions.whereupon any duties on such merchandise may be remitted or refunded as the case may be, but any merchandise so abandoned shall not be less than an entire package and shall be abandoned in the original package without having been repacked while in a bonded warehouse (other than a bonded manipulating warehouse). 747 SEC. 564. LIENS.administrative provisions.Liens.Satisfaction of, for charges, etc., on imports before suit Whenever a collector of customs shall be notified in writing of the existence of a lien for freight, charges, or contribution in general average upon any imported merchandise sent to the appraiser’s store for examination, entered for warehousing or taken possession of by him, he shall refuse to permit delivery thereof from public store or bonded warehouse until proof shall be produced that the said lien has been satisfied or discharged. The rights of the UnitedGovernment rights not prejudiced thereby. States shall not be prejudiced or affected by the filing of such lien, nor shall the United States or its officers be liable for losses or damages consequent upon such refusal to permit delivery. IfDisposal of forfeited goods. merchandise, regarding which such notice of lien has been filed, shall be forfeited or abandoned and sold, the freight, charges, or contribution in general average due thereon shall be paid from the proceeds of such sale in the same maimer as other lawful charges and expenses are paid therefrom. SEC. 565. CARTAGE.Cartage. The cartage of merchandise entered for warehouse shall be doneGoods to be taken to warehouse by licensed cartmen. by cartmen to be appointed and licensed by the collector of customs and who shall give a bond, in a penal sum to be fixed by such collector, for the protection of the Government against any loss of, or damage to, such merchandise while being so carted. The cartageFor examination at appraiser’s stores, etc. of merchandise designated for examination at the appraiser’s stores and of merchandise taken into custody by the collector as unclaimed shall be performed by such persons as may be designated, under contract or otherwise, by the Secretary of the Treasury, and under such regulations for the protection of the owners thereof and of the revenue as the Secretary of the Treasury shall prescribe. Part V— Enforcement ProvisionsEnforcement provisions. SEC. 581. BOARDING VESSELS.Boarding vessels. Officers of the customs or of the Coast Guard, and agents or otherTreasury officials may board vessel within four leagues of coast. persons authorized by the Secretary of the Treasury, or appointed for that purpose in writing by a collector may at any time go on board of any vessel or vehicle at any place in the United States or within four leagues of the coast of the United States, without as well as within their respective districts, to examine the manifest and toPowers and duties of. inspect, search, and examine the vessel or vehicle, and every part thereof, and any person, trunk, or package on board, and to this end to hail and stop such vessel or vehicle, if under way, and use all necessary force to compel compliance, and if it shall appear thatSeizure, etc., for violations of law. any breach or violation of the laws of the United States has been committed, whereby or in consequence of which such vessel or vehicle, or the merchandise, or any part thereof, on board of or imported by such vessel or vehicle is liable to forfeiture, it shall be the duty of such officer to make seizure of the same, and to arrest, or, in case of escape or attempted escape, to pursue and arrest any person engaged in such breach or violation. Officers of the Department of Commerce and other persons Commerce officials may board vessels to enforce navigation laws.authorized by such department may go on board of any vessel at any place in the United States or within four leagues of the coast of the United States and hail, stop, and board such vessels in the enforcement of the navigation laws and arrest or, in case of escape or attempted escape, pursue and arrest any person engaged in the breach or violation of the navigation laws. 748 SEC. 582. administrative provisions.Search of persons, etc.Regulations to be prescribed for.Female inspectors. SEARCH OF PERSONS AND BAGGAGE—REGULATIONS. The Secretary of the Treasury may prescribe regulations for the search of persons and baggage and he is authorized to employ female inspectors for the examination and search of persons of their own sex; and all persons coming into the United States from foreign countries shall be liable to detention and search by authorized officers or agents of the Government under such regulations. SEC. 583. Manifests. CERTIFICATION OF MANIFEST. Boarding officer to inspect, and certify.The master of every vessel and the person in charge of every vehicle bound to a port or place in the United States shall deliver to the officer of the customs or Coast Guard who shall first demand it of him, the original and one copy of the manifest of such vessel or vehicle, and such officer shall certify on the back of the original manifest to the inspection thereof and return the same to the master or other person in charge. SEC. 584. Penalties. FALSITY OR LACK OF MANIFEST—PENALTIES. For not producing manifest.Any master of any vessel and any person in charge of any vehicle bound to the United States who does not produce the manifest to the officer demanding the same shall be liable to a penalty of If articles found not on manifest.$500, and if any merchandise, including sea stores, is found on board of or after having been unladen from such vessel or vehicle which is not included or described in said manifest or does not agree therewith, the master of such vessel or the person in charge of such vehicle or the owner of such vessel or vehicle shall be liable to a penalty equal to the value of the merchandise so found or unladen, and any such merchandise belonging or consigned to the master or other officer or to any of the crew of such vessel, or to the owner or person in charge of such vehicle, shall be subject to forfeiture, and If article on manifest not found.if any merchandise described in such manifest is not found on board the vessel or vehicle the master or other person in charge or the owner of such vessel or vehicle shall be subject to a penalty of $500: *Provided*, *Proviso*.Exceptions from casualty, etc.That if the collector shall be satisfied that the manifest was lost or mislaid without intentional fraud, or was defaced by accident, or is incorrect by reason of clerical error or other mistake and that no pari of the merchandise not found on board was unshipped or discharged except as specified in the report of the master, said penalties shall not be incurred. Smoking opium.If any of such merchandise so found consists of smoking opium Liability of masters, etc., if found on vessel.Enforcement by lien.or opium prepared for smoking, the master of such vessel or the person in charge of such vehicle or the owner of such vessel or vehicle shall be liable to a penalty of $25 for each ounce thereof so found. Such penalty shall, notwithstanding the proviso in section *Post*, p. 751.594 of this Act (relating to the immunity of vessels or vehicles used as common carriers), constitute a lien upon such vessel which Exception, if master or owner had no knowledge of opium on board.may be enforced by a libel in rem; except that the master or owner of a vessel used by any person as a common carrier in the transaction of business as such common carrier shall not be liable to such penalty and the vessel shall not be held subject to the lien, if it appears to the satisfaction of the court that neither the master nor any of the officers (including licensed and unlicensed officers and petty officers) nor the owner of the vessel knew, and could not, by the exercise of the highest degree of care and diligence, have known, that such smoking opium or opium prepared for smoking Clearance withheld.was on board. Clearance of any such vessel may be withheld until such penalty is paid or until a bond, satisfactory to the collector, is given for the payment thereof. The provisions of this paragraph749shall not prevent the forfeiture of any such vessel or vehicle underadministrative provisions.Forfeiture. any other provision of law. SEC. 585. DEPARTURE BEFORE REPORT OR ENTRY.Departures. If any vessel or vehicle from a foreign port or place arrives withinPenalty for leaving, etc., before report or entry. the limits of any collection district and departs or attempts to depart, except from stress of weather or other necessity, without making a report or entry under the provisions of this Act, or if any merchandise is unladen therefrom before such report or entry, the master of such vessel shall be liable to a penalty of $5,000, and the person in charge of such vehicle shall be liable to a penalty of $500, and any such vessel or vehicle shall be subject to forfeiture, and anyArrest of vessel or vehicle. customs or Coast Guard officer may cause such vessel or vehicle to be arrested and brought back to the most convenient port of the United States. SEC. 586. UNLAWFUL UNLADING—EXCEPTION.Unlading. The master of any vessel from a foreign port or place who allowsPenalty for, before receiving permit. any merchandise (including sea stores) to be unladen from such vessel at any time after its arrival within four leagues of the coast of the United States and before such vessel has come to the proper place for the discharge of such merchandise, and before he has received a permit to unlade, shall be liable to a penalty equal to twice the value of the merchandise but not less than $1,000, and such vessel and the merchandise shall be subject to seizure and forfeiture: *Provided*,*Proviso*.Except In case of casualty, it reported at first port of arrival, etc. That whenever any part of the cargo or stores of a vessel has been unladen or transshipped because of accident, stress of weather, or other necessity, the master of such vessel shall, as soon as possible thereafter, notify the collector of the district within which such unlading or transshipment has occurred, or the collector within the district at which such vessel shall first arrive thereafter, and shall furnish proof that such unlading or transshipment was made necessary by accident, stress of weather, or other unavoidable cause, and if the collector is satisfied that the unlading or transshipment was in fact due to accident, stress of weather, or other necessity the penalties above described shall not be incurred. SEC. 587. UNLAWFUL TRANSSHIPMENT.Unlawful transshipment. If any merchandise (including sea stores) unladen in violation ofPenalty for receiving goods unlawfully transshipped. the provisions of section 586 of this Act is transshipped to or placed in or received on any other vessel, the master of the vessel on which such merchandise is placed, and any person aiding or assisting therein, shall be liable to a penalty equal to twice the value of the merchandise, but not less than $1,000, and such vessel and such merchandise shall be liable to seizure and forfeiture. SEC. 588. TRANSPORTATION BETWEEN AMERICAN PORTS VIA FOREIGN PORTS.Transportation between American ports through foreign ports. If any merchandise is laden at any port or place in the UnitedGoods shipped on foreign vessels to foreign countries and loaded there for another American port to be seized, etc. States upon any vessel belonging wholly or in part to a subject of a foreign country, and is taken thence to a foreign port or place to be reladen and reshipped to any other port in the United States, either by the same or by another vessel, foreign or American, with intent to evade the provisions relating to the transportation of merchandise from one port or place of the United States to another port or place of the United States in a vessel belonging wholly or in part to a subject of any foreign power, the merchandise shall, on its arrival at such last-named port or place, be seized and forfeited to the United750administrative provisions.Tonnage duty on vessel.States, and the vessel shall pay a tonnage duty of 50 cents per net ton. SEC. 589. Unlawful relanding. UNLAWFUL RELANDING. Penalty for relanding without entry, goods withdrawn for exportation.If any merchandise entered or withdrawn for exportation without payment of the duties thereon, or with intent to obtain a drawback of the duties paid, or of any other allowances given by law on the exportation thereof, is relanded at any place in the United States without entry therefor having been made, the same shall be considered and treated as having been imported into the United States contrary to law, and all persons concerned therein and such merchandise shall be liable to the same penalties as are prescribed by section 593 of this Act. SEC. 590. False drawback daim. FALSE DRAWBACK CLAIM. Punishment for filing false claims for drawback, etc.If any person shall knowingly and willfully file any false or fraudulent entry or claim for the payment of drawback, allowance, or refund of duties upon the exportation of merchandise, or shall knowingly or willfully make or file any false affidavit, abstract, record, certificate, or other document, with a view to securing the payment to himself or others of any drawback, allowance, or refund of duties, on the exportation of merchandise, greater than that legally due thereon, such person shall be guilty of a felony, and upon conviction Forfeiture of goods.thereof shall be punished by a fine of not more than $5,000, or by imprisonment for not more than two years, or both, and the merchandise or the value thereof to which such false entry or claim, affidavit, abstract, record, certificate, or other document relates shall be subject to forfeiture. SEC. 591. Fraud. FRAUD—PERSONAL PENALTIES. Punishment for making false entries, etc.Illegal acts specified.If any consignor, seller, owner, importer, consignee, agent, or other person or persons enters or introduces, or attempts to enter or introduce, into the commerce of the United States any imported merchandise by means of any fraudulent or false invoice, declaration, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice or *Ante*, p. 724.appliance whatsoever, or makes any false statement in any declaration under the provisions of section 485 of this Act (relating to declaration on entry) without reasonable cause to believe the truth of such statement, or aids or procures the making of any such false statement as to any matter material thereto without reasonable cause to believe the truth of such statement, or is guilty of any willful act or omission by means whereof the United States shall or may be deprived of the lawful duties, or any portion thereof, accruing upon the merchandise, or any portion thereof, embraced or referred to in such invoice, declaration? affidavit, letter, paper, or statement, or affected by such act or omission, such person or persons shall upon conviction be fined for each offense a sum not exceeding $5,000, or be imprisoned for a time not exceeding two years, or both, *Proviso*.Imports not released from forfeiture.in the discretion of the court: *Provided*, That nothing in this section shall be construed to relieve imported merchandise from forfeiture by reason of such false statement or for any cause elsewhere provided by law. SEC. 592. SAME—PENALTY AGAINST GOODS. Forfeiture of goods fraudulently entered, etc.If any consignor, seller, owner, importer, consignee, agent, or other person or persons enters or introduces, or attempts to enter or751introduce, into the commerce of the United States any importedadministrative provisions. merchandise by means of any fraudulent or false invoice, declaration, affidavit, letter, paper, or by means of any false statement,Illegal acts specified. written or verbal, or by means of any false or fraudulent practice or appliance whatsoever, or makes any false statement in any declaration under the provisions of section 485 of this Act (relating to*Ante*, p. 724. declaration on entry) without reasonable cause to believe the truth of such statement, or aids or procures the making of any such false statement as to any matter material thereto without reasonable cause to believe the truth of such statement, or is guilty of any willful act or omission by means whereof the United States is or may be deprived of the lawful duties or any portion thereof accruing upon the merchandise or any portion thereof, embraced or referred to in such invoice, declaration, affidavit, letter, paper, or statement, or affected by such act or omission, such merchandise, or the value thereof, to be recovered from such person or persons, shall beApplicable only to goods affected. subject to forfeiture, which forfeiture shall only apply to the whole of the merchandise or the value thereof in the case or package containing the particular article or articles of merchandise to which such fraud or false paper or statement relates. The arrival within Consignments with false invoice, not actually entered, liable.the territorial limits of the United States of any merchandise consigned for sale and remaining the property of the sliipper or consignor, and the acceptance of a false or fraudulent invoice thereof by the consignee or the agent of the consignor, or the existence of any other facts constituting an attempted fraud, shall be deemed, for the purposes of this section, to be an attempt to enter such merchandise notwithstanding no actual entry has been made or offered. SEC. 593. SMUGGLING AND CLANDESTINE IMPORTATIONS.Smuggling.
(a)Fraud on Revenue.— If any person knowingly and willfully,Punishment for smuggling in, etc., dutiable goods. with intent to defraud the revenue of the United States, smuggles, or clandestinely introduces into the United States any merchandise which should have been invoiced, or makes out or passes, or attempts to pass, through the customhouse any false, forged, or fraudulent invoice, or other document or paper, every such person, his, her, or their aiders and abettors, shall be deemed guilty of a misdemeanor, and on conviction thereof shall be fined in any sum not exceeding $5,000, or imprisoned for any term of time not exceeding two years, or both, at the discretion of the court.
(b)Importation Contrary to Law.— If any person fraudulentlyImportations contrary to law. or knowingly imports or brings into the United States, or assists in so doing, any merchandise contrary to law, or receives, conceals, buys, sells, or in any manner facilitates the transportation,Punishment for receiving, etc., illegal imports. concealment, or sale of such merchandise after importation, knowing the same to have been imported or brought into the United States contrary to law, such merchandise shall be forfeited and the offender shall be fined in any sum not exceeding $5,000 nor less than $50, or be imprisoned for any time not exceeding two years, or both.
(c)Presumptions.— Whenever, on tnal for a violation of thisPossession prima facie evidence of violations. section, the defendant is shown to have or to have had possession of such goods, such possession shall be deemed evidence sufficient to authorize conviction, unless the defendant shall explain the possession to the satisfaction of the jury. SEC. 594. LIBEL OF VESSELS AND VEHICLES.Vessels and vehicles. Whenever a vessel or vehicle, or the owner or master, conductor,Seizure, and libel of, for violating customs laws. driver, or other person in charge thereof, has become subject to a penalty for violation of the customs-revenue laws of the United States, such vessel or vehicle shall be held for the payment of such752administrative provisions.*Proviso*.Restriction as to common carriers.penalty and may be seized and proceeded against summarily by libel to recover the same: *Provided*, That no vessel or vehicle used by any person as a common carrier in the transaction of business as such common carrier shall be so held or subject to seizure or forfeiture under the customs laws, unless it shall appear that the owner or master of such vessel or the conductor, driver, or other person in charge of such vehicle was at the time of the alleged illegal act a consenting party or privy thereto. SEC. 595. Searches and seizures. SEARCHES AND SEIZURES.
(a)Search warrants.Application for use of, on suspicion of illegal imports in a house or store. Warrant.— If any collector of customs or other officer or person authorized to make searches and seizures shall have cause to suspect the presence in any dwelling house, store, or other building or place of any merchandise upon which the duties have not been paid, or which has been otherwise brought into the United States contrary to law, he may make application, under oath, to any justice of the peace, to any municipal, county, State, or Federal judge, or to any United States commissioner, and shall thereupon be entitled to a warrant to enter such dwelling house in the daytime only, or such store or other place at night or by day, and to search for and *Proviso*.Buildings on boundary line.seize such merchandise: *Provided*, That if any such house, store, or other building, or place in which such merchandise shall be found, is upon or within ten feet of the boundary line between the United States and a foreign country, such portion thereof as is within the United States may forthwith be taken down or removed.
(b)Entry through and upon property of others, etc. Entry Upon Property of Others.— Buildings on boundary.Punishment for receiving, etc. imports unlawfully in.Any person authorized by this Act to make searches and seizures, or any person assisting him or acting under his directions, may, if deemed necessary by him or them, enter into or upon or pass through the lands, inclosures, and buildings, other than the dwelling house, of any person whomsoever, in the discharge of his official duties. SEC. 596. BUILDINGS ON BOUNDARY. Any person who receives or deposits any merchandise in any building upon the boundary line between the United States and any foreign country, or carries any merchandise through the same, or aids therein, in violation of law, shall be punishable by a fine of not more than $5,000, or by imprisonment for not more than two years, or both. SEC. 597. Goods in warehouse. FRAUDULENT TREATMENT OF GOODS IN WAREHOUSE. Punishment for fraudulently concealing, removing, etc.If any merchandise is fraudulently concealed in, removed from, or repacked in any bonded warehouse, or if any marks or numbers placed upon packages deposited in such a warehouse be fraudulently altered, defaced, or obliterated, such merchandise and packages shall be subject to forfeiture, and all persons convicted of the fraudulent concealment, repacking, or removal of such merchandise, or of altering, defacing, or obliterating such marks and numbers thereon, and *Ante*, p. 751.all persons aiding and abetting therein shall be liable to the same penalties as are imposed by section 593 of this Act. SEC. 598. Seals, etc. OFFENSES RELATING TO SEALS—UNLAWFUL REMOVAL OF GOODS FROM CUSTOMS CUSTODY. Punishment for affixing false customs seals, etc.If any unauthorized person affixes or attaches or in any way willfully assists or encourages the affixing or attaching of a customs seal or other fastening to any vessel or vehicle, or of any seal, fastening, or mark purporting to be a customs seal, fastening, or mark; or if Removing, Injuring, etc.any unauthorized person willfully or maliciously removes, breaks, injures, or defaces any customs seal or other fastening placed upon753any vessel, vehicle, warehouse, or package containing merchandise oradministrative provisions. baggage in bond or in customs custody, or willfully aids, abets, or encourages any other person to remove, break, injure, or deface such seal, fastening, or mark; or if any persop maliciously enters anyUnlawfully removing goods or baggage from warehouse, vessel, or vehicle. bonded warehouse or any vessel or vehicle laden with or containing bonded merchandise with intent unlawfully to remove or cause to be removed therefrom any merchandise or baggage therein, or unlawfully removes or causes to be removed any merchandise or baggage in such vessel, vehicle, or bonded warehouse or otherwise in customs custody or control, or aids or assists therein; or if any person receivesReceiving unlawful removals. or transports any merchandise or baggage unlawfully removed from any such vessel, vehicle, or warehouse, knowing the same to have been unlawfully removed, he shall be guilty of a felony and liable*Ante*, p. 751. to the same penalties as are imposed by section 593 of this Act. SEC. 599. OFFICERS NOT TO BE INTERESTED IN VESSELS OR CARGO.Interest in vessels and cargoes. No person employed under the authority of the United States,Ownership of, by customs officials prohibited. in the collection of duties on imports or tonnage, shall own, either in whole or in part, any vessel, or act as agent, attorney, or consignee for the owner or owners of any vessel, or of any cargo or lading on board the same; nor shall any such person import, or be concerned directly or indirectly in the importation of, any merchandise for sale into the United States. Every person who violates this section shallPenalty. be liable to a penalty of $500. SEC. 600. GRATUITIES.Gratuities. Any officer or employee of the United States who, except inPunishment for official receiving, for services. payment of the duties or exactions fixed by law, solicits, demands, exacts, or receives from any person, directly or indirectly, any gratuity, money, or thing of value, for any service performed under the customs laws, or in consideration of any official act to be performed by him, or of the omission of performance of any such act, in connection with or pertaining to the importation, entry, inspection or examination, or appraisement of merchandise or*Post*, p. 1029. baggage, shall be guilty of a misdemeanor and on conviction thereof shall be punished by a fine not exceeding $5,000, or by imprisonment for not more than two years, or both, and evidence, satisfactory toPrima facie evidence. the court in which the trial is had, of such soliciting, demanding, exacting, or receiving shall be prima facie evidence that the same was contrary to law. SEC. 601. BRIBERY.Bribery. Any person who gives, or offers to give, or promises to give, anyPunishment for bribing, etc., customs officials. money or thing of value, directly or indirectly, to any officer or employee of the United States in consideration of or for any act or omission contrary to law in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of merchandise or baggage, or of the liquidation of the entry thereof, or by threats or demands or promises of any character attempts to improperly influence or control any such officer or employee of the United States as to the performance of his official duties, shall be*Post*, p. 1029. guilty of a misdemeanor and on conviction thereof shall be punished by a fine not exceeding $5,000 or by imprisonment for a termPrima facie evidence. not exceeding two years, or both, and evidence of such giving, offering or promising to give, or attempting to influence or control, satisfactory to the court in which such trial is had, shall be prima facie evidence that the same was contrary to law. 754 SEC. 602. administrative provisions.Seizures, etc.Officials making, to report, and turn over to collector, vessel, vehicle, goods, etc. SEIZURE—REPORT TO COLLECTOR. It shall be the duty of any officer, agent, or other person authorized by law to make seizures of merchandise or baggage subject to seizure for violation of the customs laws, to report every such seizure immediately to the collector for the district in which such violation occurred, and to turn over and deliver to such collector any vessel, vehicle, merchandise, or baggage seized by him, and to report immediately to such collector every violation of the customs laws. SEC. 603. Collector’s reports. SAME—COLLECTOR’S REPORTS. To be made to Solicitor of the Treasury and to district attorney.It shall be the duty of the collector whenever a seizure of merchandise has been made for a violation of the customs laws to report the same to the Solicitor of the Treasury, and promptly also to report any such seizure or violation of the customs laws to the United States attorney for the district in which such violation has occurred, or in which such seizure was made, including in such report Statement to accompany.a statement of all the facts and circumstances of the case within his knowledge, with the names of the witnesses, and citation of the statute or statutes believed to have been violated, and on which reliance may be had for forfeiture or conviction. SEC. 604. Prosecution. SAME—PROSECUTION. District attorney to enter necessary proceedings without delay, for recovery, etc.It shall be the duty of every United States district attorney immediately to inquire into the facts of cases reported to him by collectors and the laws applicable thereto, and if it appears probable that any fine, penalty, or forfeiture has been incurred by reason of such violation, for the recovery of which the institution of proceedings in the United States district court is necessary, forthwith to cause the proper proceedings to be commenced and prosecuted, without delay, for the recovery of such fine, penalty, or forfeiture in such case provided, unless, upon inquiry and examination, such district attorney decides that such proceedings can not probably be sustained or that the ends of public justice do not require that they Report if proceedings not recommended.should be instituted or prosecuted, in which case he shall report the facts to the Secretary of the Treasury for his direction in the premises. SEC. 605. Custody. SAME—CUSTODY. Collector to retain, of seized vessels, vehicles, and goods, until disposed of.All vessels, vehicles, merchandise, and baggage seized under the provisions of the customs laws, or laws relating to the navigation, registering, enrolling or licensing, or entry or clearance, of vessels, unless otherwise provided by law, shall be placed and remain in the custody of the collector for the district in which the seizure was made to await disposition according to law. SEC. 606. Seized vessels. SAME—APPRAISEMENT. Appraiser to determine value of.The collector shall require the appraiser to determine the domestic value, at the time and place of appraisement, of any vessel, vehicle, merchandise, or baggage seized under the customs laws. SEC. 607. Seizures. SAME—VALUE $1,000 OR LESS. Publication of sales, etc., if not valued over $1,000.If such value of such vessel, vehicle, merchandise, or baggage returned by the appraiser, does not exceed $1,000, the collector shall cause a notice of the seizure of such articles and the intention to forfeit and sell the same to be published for at least three successive weeks in such manner as the Secretary of the Treasury may direct. Value of prohibited imports.For the purposes of this section and sections 610 and 612 of this Act merchandise the importation of which is prohibited shall be held not to exceed $1,000 in value. 755 SEC. 608. SAME—CLAIMS—JUDICIAL CONDEMNATION.administrative provisions.Seized property.Claims for Interest in, may be filed. Any person claiming such vessel, vehicle, merchandise, or baggage may at any time within twenty days from the date of the first publication of the notice of seizure file with the collector a claim stating his interest therein. Upon the filing of such claim, and the giving of a bond to the United States in the penal sum of $250, with sureties to be approved by the collector, conditioned that in case of condemnation of the articles so claimed the obligor shall pay all the costs and expenses of the proceedings to obtain suchCondemnation proceedings on filing bond. condemnation, the collector shall transmit such claim and bond, with a duplicate list and description of the articles seized, to the United States attorney for the district in which seizure was made, who shall proceed to a condemnation of the merchandise or other property in the manner prescribed by law. SEC. 609. SAME—SUMMARY FORFEITURE AND SALE. If no such claim is filed or bond given within the twenty daysForfeiture and sale, if no claim filed. hereinbefore specified, the collector shall declare the vessel, vehicle, merchandise, or baggage forfeited, and shall sell the same at public auction in the same manner as merchandise abandoned to the United States is sold, and shall deposit the proceeds of sale, after deductingProceeds. the actual expenses of seizure, publication and sale, in the Treasury of the United States. SEC. 610. SAME—VALUE MORE THAN $1,000. If the value returned by the appraiser of any vessel, vehicle,Report of, to district attorney if valued over $1,000. merchandise, or baggage so seized is greater than $1,000, the collector shall transmit a report of the case, with the names of available witnesses, to the United States attorney for the district in which the seizure was made for the institution of the proper proceedings for the condemnation of such property. SEC. 611. SAME—SALE UNLAWFUL. If the sale of any vessel, vehicle, merchandise, or baggage forfeitedSale in another district, if laws of place where seized prohibit it. under the customs laws in the district in which seizure thereof was made be prohibited by the laws of the State in which such district is located, or if a sale may be made more advantageously in any other district, the Secretary of the Treasury may order such vessel,Forfeited vessels, etc., may be delivered to Secretary of Treasury on request. vehicle, merchandise, or baggage to be transferred for sale in any customs district in which the sale thereof may be permitted. Upon the request of the Secretary of the Treasury, any court may, in proceedings for the forfeiture of any vessel, vehicle, merchandise, or baggage under the customs laws, provide in its decree of forfeiture that the vessel, vehicle, merchandise, or baggage, so forfeited, shall be delivered to the Secretary of the Treasury for disposition in accordance with the provisions of this section. If the Secretary of the Treasury is satisfied that the proceeds of any sale will not be sufficient to pay the costs thereof, he may order a destruction by theDestruction, etc. customs officers: *Provided*, That any merchandise forfeited under*Proviso*.Manufacture into not prohibited articles. authorized. the customs laws, the sale or use of which is prohibited under any law of the United States or of any State, may, in the discretion of the Secretary of the Treasury, be destroyed, or remanufactured into an article that is not prohibited, the resulting article to be disposed of to the profit of the United States only. SEC. 612. SAME—SUMMARY SALE.Summary sale. Whenever it appears to the collector that any vessel, vehicle,Authorized of perishables or articles valued not over 41,000. merchandise, or baggage seized under the customs laws is liable to756administrative provisions.perish or to waste or to be greatly reduced in value by keeping, or that the expense of keeping the same is disproportionate to the value thereof, and the value of such vessel, vehicle, merchandise, or baggage as determined by the appraiser under section 606 of this Act, does not exceed $1,000, and such vessel, vehicle, merchandise, or baggage has not been delivered under bond, the collector shall, within twenty-four hours after the receipt by him of the appraiser’s return proceed forthwith to advertise and sell the same at auction under regulations to be prescribed by the Secretary of Petition for order of sale, if goods of greater value.the Treasury. If such value of such vessel, vehicle, merchandise, or baggage exceeds $1,000 the collector shall forthwith transmit the appraiser’s return and his report of the seizure to the United States district attorney, who shall petition the court to order an immediate sale of such vessel, vehicle, merchandise, or baggage, and if the ends of justice require it the court shall order such immediate sale, the Proceeds.proceeds thereof to be deposited with the court to await the final determination of the condemnation proceedings. Whether such sale be made by the collector or by order of the court, the proceeds thereof Subject to claims of Interested parties.shall be held subject to claims of parties in interest to the same extent as the vessel, vehicle, merchandise, or baggage so sold would have been subject to such claim. SEC. 613. Forfeited property. DISPOSITION OF PROCEEDS OF FORFEITED PROPERTY. Application allowed for remission of forfeiture, or restoration of property.Any person claiming any vessel, vehicle, merchandise, or baggage, or any interest therein, which has been forfeited and sold under the provisions of this Act, may at any time within three months after the date of sale apply to the Secretary of the Treasury if the forfeiture and sale was under the customs laws, or to the Secretary of Commerce if the forfeiture and sale was under the navigation laws, for a remission of the forfeiture and restoration of the proceeds of Order to issue if no Intent to defraud, etc., proved.such sale, or such part thereof as may be claimed by him. Upon the production of satisfactory proof that the applicant did not know of the seizure prior to the declaration or condemnation of forfeiture, and was in such circumstances as prevented him from knowing of the same, and that such forfeiture was incurred without any willful negligence or intention to defraud on the part of the applicant, the Secretary of the Treasury or the Secretary of Commerce may order the proceeds of the sale, or any part thereof, restored to the applicant, after deducting the cost of seizure and of sale, the duties, if any, accruing on the merchandise or baggage, and any sum due on a lien for freight, charges, or contribution in general Disposal of proceeds it no application for, made In three months.average that may have been filed. If no application for such remission or restoration is made within three months after such sale, or if the application be denied by the Secretary of the Treasury or the Secretary of Commerce, the proceeds of sale shall be disposed of as follows:
(1)Payment of expenses of proceedings. For the payment of all proper expenses of the proceedings of forfeiture and sale, including expenses of seizure, maintaining the custody of the property, advertising and sale, and if condemned by a decree of a district court and a bond for such costs was not given, the costs as taxed by the court;
(2)Satisfaction of liens. For the satisfaction of liens for freight, charges, and contributions in general average, notice of which has been filed with the collector according to law;
(3)Payment of accrued duties. For the payment of the duties accruing on such merchandise or baggage, if the same is subject to duty; and
(4)Residue as customs or navigation fine. The residue shall be deposited with the Treasurer of the United States as a customs or navigation fine. 757 SEC. 614. RELEASE OF SEIZED PROPERTY.administrative provisions.Seized property. If any person claiming an interest in any vessel, vehicle,Release of, to party claiming interest therein, upon paying full value thereof.*Ante*, p. 754. merchandise, or baggage seized under the provisions of this Act offers to pay the value of such vessel, vehicle, merchandise, or baggage, as determined under section 606 of this Act, and it appears that such person has in fact a substantial interest therein, the collector may, subject to the approval of the Secretary of the Treasury if under the customs laws, or the Secretary of Commerce if under the navigation laws, accept such offer and release the vessel, vehicle, merchandise, or baggage seized upon the payment of such valueDistribution.*Ante*, p. 756. thereof, which shall be distributed in the order provided in section 613 of this Act. SEC. 615. BURDEN OF PROOF IN FORFEITURE PROCEEDINGS.Forfeiture proceedings. In all suits or actions brought for the forfeiture of any vessel,Proof of ownership of seized property required. vehicle, merchandise, or baggage seized under the provisions of any law relating to the collection or duties on imports or tonnage, where the property is claimed by any person, the burden of proof shall lie upon such claimant; and in all suits or actions brought for theIn suits to recover value thereof. recovery of the value of any vessel, vehicle, merchandise, or baggage, because of violation of any such law, the burden of proof shall be upon the defendant: *Provided*, That probable cause shall*Proviso*.Probable cause. be first shown for the institution of such suit or action, to be judged of by the court. SEC. 616. COMPROMISE OF GOVERNMENT CLAIMS PROHIBITED—EXCEPTION.Government claims. It shall not be lawful for any officer of the United States toCompromise of, by officials, unlawful. compromise or abate any claim of the United States arising under the customs laws for any fine, penalty, or forfeiture, and any such officer who compromises or abates any such claim or attempts to make such compromise or abatement, or in any manner relieves or attempts to relieve any person, vessel, vehicle, merchandise, or baggage from any such fine, penalty, or forfeiture shall be guiltyPunishment for. of a felony and upon conviction thereof shall be punished by a fine of not more than $5,000 or by imprisonment for a term of not exceeding*Proviso*.Authority of Secretary to mitigate, etc. two years: *Provided*, That the Secretary of the Treasury shall have power to remit or mitigate any such fine, penalty, or forfeiture, or to compromise the same in the manner provided by law. SEC. 617. COMPROMISE OF GOVERNMENT CLAIMS BY SECRETARY OF TREASURY.Compromises. Upon a report by a collector, district attorney, or any specialAllowed by Secretary in report of customs officers, etc. attorney or customs agent, having charge of any claim arising under the customs laws, showing the facts upon which such claim is based, the probabilities of a recovery and the terms upon which the same may be compromised, the Secretary of the Treasury is hereby authorized to compromise such claim, if such action shallAction of Solicitor of the Treasury. be recommended by the Solicitor of the Treasury. SEC. 618. REMISSION OR MITIGATION OF PENALTIES.Penalties. Whenever any person interested in any vessel, vehicle,Application for remission of, made, before sale of property. merchandise, or baggage seized under the provisions of this Act, or who has incurred, or is alleged to have incurred, any fine or penalty thereunder, files with the Secretary of the Treasury if under the customs laws, and with the Secretary of Commerce if under the navigation laws, before the sale of such vessel, vehicle, merchandise, or baggage a petition for the remission or mitigation of such fine, pen-758administrative provisions.Authority of Secretary to grant.alty, or forfeiture, the Secretary of the Treasury, or the Secretary of Commerce, if he finds that such fine, penalty, or forfeiture was incurred without willful negligence or without any intention on the part of the petitioner to defraud the revenue or to violate the law, or finds the existence of such mitigating circumstances as to justify the remission or mitigation of such fine, penalty, or forfeiture, may remit or mitigate the same upon such terms and conditions Testimony to be taken.as he deems reasonable and just, or order discontinuance of any prosecution relating thereto. In order to enable him to ascertain the facts, the Secretary of the Treasury may issue a commission to any customs agent, collector, judge of the United States Customs Court, or United States commissioner, to take testimony upon such *Proviso*.Informers compensation protected.petition: *Provided*, That nothing in this section shall be construed to deprive any person of an award of compensation made before the filing of such petition. SEC. 619. Informers. AWARD OF COMPENSATION TO INFORMERS. Compensation Allowed, any person not an official for reporting fraud on customs, etc.Any person not an officer of the United States who detects and seizes any vessel, vehicle, merchandise, or baggage subject to seizure and forfeiture under the customs laws, and who reports the same to an officer of the customs, or who furnishes to a district attorney, to the Secretary of the Treasury, or to any customs officer original information concerning any fraud upon the customs revenue, or a violation of the customs laws perpetrated or contemplated, which detection and seizure or information leads to a recovery of any Maximum allowance payable from customs revenue.duties withheld, or of any fine, penalty, or forfeiture incurred, may be awarded and paid by the Secretary of the Treasury a compensation of 25 per centum of the net amount recovered, but not to exceed $50,000 in any case, which shall be paid out of any appropriations Bail bond recoveries included.available for the collection of the revenue from customs. For the purposes of this section, an amount recovered under a bail bond shall e deemed a recovery of a fine incurred. SEC. 620. United States officers. SAME—UNITED STATES OFFICERS. Receiving part of money, etc., by, a felony.Punishment for.Any officer of the United States who directly or indirectly receives, accepts, or contracts for any portion of the money which may accrue to any person making such detection and seizure, or furnishing such information, shall be guilty of a felony and, upon conviction thereof, shall be punished by a fine of not more than $10,000, or by imprisonment for not more than two years, or both, and shall be thereafter Recovery of, by person paying.ineligible to any office of honor, trust, or emolument. Any such person who pays to any such officer, or to any person for the use of such officer, any portion of such money, or anything of value for or because of such money, shall have a right of action against such officer, or his legal representatives, or against such person, or his Customs penalties, etc.legal representatives, and shall be entitled to recover the money so paid or the thing of value so given. SEC. 621. LIMITATION OF ACTIONS. Time limit for suits.No suit or action to recover any pecuniary penalty or forfeiture of property accruing under the customs laws shall be instituted unless such suit or action is commenced within five years after the time *Proviso*.Customs penalties, etc.when such penalty or forfeiture accrued: *Provided*, That the time of the absence from the United States of the person subject to such penalty or forfeiture, or of any concealment or absence of the property, shall not be reckoned within this period of limitation. 759 SEC. 622. FOREIGN LANDING CERTIFICATES.administrative provisions.Foreign landing certificates. The Secretary of the Treasury may by regulations require the Production of landing certificates in respect of merchandise exportedProduction of, may be required of exports, or residue cargo. from the United States, or in respect of residue cargo, in cases in which he deems it necessary for the protection of the revenue. SEC. 623. SECURITY.Security.
(a)Bonds.— In any case in which bond or other security is notCollectors may require, necessary protection of revenue, etc. specifically required by law, the Secretary of the Treasury may by regulations require, or authorize collectors of customs to require, such bonds or other security as he, or they, may deem necessary for the protection of the revenue and to assure compliance with the customs laws and regulations. Except as otherwise specificallyRegulations as to form, amounts, etc. provided by law, whenever a bond is required by law or regulations, the Secretary of the Treasury may by regulations prescribe the conditions and form of such bond, provide for the approval of the sureties thereon (without regard to any general provision of law), fix the amount or penalty thereof, whether for the payment of liquidated damages or of a penal sum, and authorize the cancellation of any such bond, in the event of a breach of any condition thereof, upon the payment of such lesser amount as he may deem sufficient. No condition in any such bond shall be held invalid on the ground that such condition is not specified in the law authorizing or requiring the taking of such bond. Whenever a bond is required by the customsAcceptance of yearly bond to cover similar importations. laws or regulations, the Secretary of the Treasury may authorize the execution of a single bond the conditions of which shall extend to and cover similar cases or importations over a period of time, not to exceed one year, or such longer period as the Secretary of the Treasury may fix to meet the circumstances of any particular case.
(b)Deposits in Lieu of Bonds.— The Secretary of the Treasury isFederal securities accepted in lieu of bonds. authorized to permit the deposit of money or obligations of the United States, in such amount and upon such conditions as he may by regulations prescribe, in lieu of any bond required by the provisions of the customs laws, or by regulations promulgated thereunder. SEC. 624. GENERAL REGULATIONS.General regulations. In addition to the specific powers conferred by this Act, the Secretary of the Treasury is authorized to make such rules and regulations as may be necessary to carry out the provisions of this Act. Part VI— Miscellaneous ProvisionsMiscellaneous Provisions. SEC. 641. CUSTOMHOUSE BROKERS.Customhouse brokers.
(a)Regulations for Licensing.— The Secretary of the TreasuryRegulations for licensing, to be prescribed. may prescribe rules and regulations governing the licensing as customhouse brokers of citizens of the United States of good moral character, and of corporations, associations, and partnerships, and may require as a condition to the granting of any license, the showing of such facts as he may deem advisable as to the qualifications of the applicant to render valuable service to importers and exporters. No such license shall be granted to any corporation, association, orLicenses to corporations limited. partnership unless licenses as customhouse brokers have been issued to at least two of the officers of such corporation or association, or two of the members of such partnership, and such licenses are in force. Any license granted to any such corporation, association, orRevocation on failure to have requisite licensees. partnership shall be deemed revoked if for any continuous period of more than sixty days after the issuance of such license there are not at least two officers of such corporation or association or two members of such partnership who are qualified to transact business as custom760administrative provisions.house brokers. Except as provided in subdivision
(e)of this section, no person shall transact business as a customhouse broker without a license granted in accordance with the provisions of this subdivision, but nothing in this section shall be construed to authorize the requiring of a license in the case of any person transacting at a customhouse business pertaining to his own importations.
(b)Revocation or suspension. Revocation or Suspension.— The collector or chief officer of the customs may at any time, for good and sufficient reasons, serve Notice to be given.notice in writing upon any customhouse broker so licensed to show cause why said license shall not be revoked or suspended, which notice shall be in the form of a statement specifically setting forth Hearings.the ground of complaint. The collector or chief officer of customs shall within ten days thereafter notify the customhouse broker in writing of a hearing to be held before him within five days upon said charges. At such nearing the customhouse broker may be represented by counsel, and all proceedings including the proof of the charges and the answer thereto, shall be presented, with the right of cross-examination to both parties, and a stenographic record of the same shall be made and a copy thereof shall be delivered to the Transmittal of proceedings to the Secretary.customhouse broker. At the conclusion of such hearing the collector or chief officer of customs shall forthwith transmit all papers and the stenographic report of the hearing, which shall constitute the record in the case, to the Secretary of the Treasury for his action. Authority of Secretary.Thereupon the said Secretary of the Treasury shall have the right to revoke or suspend the license of any customhouse broker, in which case formal notice shall be given such customhouse broker within ten days.
(c)Appeal from Secretary’s decision. Appeal from Secretary’s Decision.— Any licensed customhouse broker aggrieved by the decision of the Secretary of the Review by Customs Court.Treasury may, within thirty days thereafter, and not afterwards, apply to the United States Customs Court for a review of such Notice to the Secretary.decision. Such application shall be made by filing in the office of the clerk of said court a petition praying relief in the premises. Thereupon the court shall immediately give notice in writing of such application to the Secretary of the Treasury, who shall forthwith transmit to said court the record and evidence taken in the case, Procedure.together with a statement of his decision therein. The filing of such application shall operate as a stay of the revocation or suspension of the license. The matter may be brought on to be heard before the said court in the same manner as a motion, by either the Assistant Decision final.Attorney General or the attorney for the customhouse broker, and the decision of said United States Customs Court shall be upon the merits as disclosed by the record and be final, and the proceedings remanded to the Secretary of the Treasury for further action to be taken in accordance with the terms of the decree.
(d)Regulations to be made. Regulations by Secretary.— The Secretary of the Treasury shall prescribe regulations necessary or convenient for carrying this section into effect.
(e)Former law repealed. Licenses Under Act of June 10, 1910.— The Act entitled Vol. 36, p. 464, repealed.“An Act to license customhouse brokers, approved June 10, 1910, is hereby repealed, except that any license issued under such Act shall continue in force and effect, subject to suspension and revocation in the same manner and upon the same conditions as licenses issued pursuant to subdivision
(a)of this section. SEC. 642. Methods of valuation. INVESTIGATION OF METHODS OF VALUATION. Survey for basis of valuation of imports, to determine values in United States.The President is requested
(1)to cause a survey to be made, by such agency or agencies as he may designate or appoint, of bases for the valuation of imported merchandise for the assessment of customs duties, particularly with a view to determining the extent to which761values in the United States may properly be used as a basis for theadministrative provisions. assessment of customs duties; and
(2)to submit to the Congress, at the earliest practicable date, a report thereon, with suchReport and recommendations to Congress. recommendations for legislation as he may deem advisable, including such formulae as he may propose for adjusting the rates of duty imposed by this Act to conform to any change in basis he may recommend. There are hereby authorized to be appropriated such sums as may beSums authorized to be expended by President. necessary to carry out the provisions of this section, to be expended in the discretion of the President. SEC. 643. APPLICATION OF CUSTOMS REORGANIZATION ACT.Customs Reorganization Act. The rights, privileges, powers, and duties vested in or imposedDuties conferred upon Bureau of Customs.Vol. 44. p. 1382.[U. S. C., Supp. IV, p. 20](/us/usc/p20). upon the Secretary of the Treasury by this Act shall be subject to the provisions of subdivision
(a)of section 3 of the Act entitled “An Act to create a Bureau of Customs and a Bureau of Prohibition in the Department of the Treasury,” approved March 3, 1927. SEC. 644. APPLICATION OF AIR COMMERCE ACT OF 1926.Air Commerce Act. The authority vested by section 7 of the Air Commerce Act ofRegulations of air craft customs entries,Vol. 44, p. 572.[U. S. C., Supp. IV, p. 649](/us/usc/p649). 1926 in the Secretary of the Treasury, and in the Secretary of Commerce, by regulation to provide for the application to civil air navigation of the laws and regulations relating to the administration of customs, and of the laws and regulations relating to the entry and clearance of vessels, respectively, shall extend to the application in like manner of any of the provisions of this Act or of any regulations promulgated hereunder. SEC. 645. TRAVEL AND SUBSISTENCE.Travel and subsistence.
(a)Transfers in Foreign Countries.— In the case of a transferAllowed families of customs officers abroad on chango of station. to or from an official station in a foreign country, or from one official station to another in a foreign country, customs officers and employees may be allowed, within the discretion and under written orders of the Secretary of the Treasury, the actual and necessary traveling and subsistence expenses of their families in respect of such transfer. The expense of transporting the remains of customsBringing home remains from abroad. officers and employees who die while in or in transit to foreign countries in the discharge of their official duties, to their former homes in this country for interment, and the ordinary and necessary expenses for such interment, at their posts of duty or at home, are hereby authorized to be paid upon the written order of the Secretary of the Treasury. The expenses authorized by this subdivision shallPayable from customs revenue. be paid from the appropriation for the collection of the revenue from customs.
(b)Transfer of Household and Personal Effects.— So muchRepeal of limitation under former law.Vol. 42, p. 1454, repealed. of the Act entitled “An Act to provide the necessary organization of the Customs Service for an adequate administration and enforcement of the Tariff Act of 1922 and all other customs revenue laws”, approved March 4, 1923, as amended, as limits the amount of household effects and other personal property of customs officers and employees for which expenses may be allowed upon transfer from one official station to another, is hereby repealed.
(c)Transportation on Foreign Ships.— Notwithstanding theTransportation on foreign ships.Allowance for travel, etc., expenses by customs officials on.Vol 45, p. 697. provisions of section 601 of the Merchant Marine Act, 1928, or of any other law, any allowance, within the limitations prescribed by Jaw, for travel or shipping expenses incurred on a foreign ship by any officer or employee of the Bureau of Customs or the Customs Service, shall be credited if the Secretary of the Treasury certifies to the Comptroller General that transportation on such foreign ship was necessary to protect the revenue. 762 SEC. 646. administrative provisions.Court of Customs and Patent Appeals. TENURE AND RETIREMENT OF JUDGES OF THE UNITED STATES COURT OF CUSTOMS AND PATENT APPEALS. Judges of, to hold office during good behavior.The judges of the United States Court of Customs and Patent Appeals shall hold office during good behavior. For the purposes of section 260 of the Judicial Code, as amended, (relating to the resignation and retirement of judges of courts of the United States) Services rendered.Vol. 36, p. 1161.any service heretofore rendered by any present or former judge of such court, including service rendered prior to March 2, 1929, shall be considered as having been rendered under an appointment to hold office during good behavior. SEC. 647. Decisions. REVIEW OF DECISIONS OF COURT OF CUSTOMS AND PATENT APPEALS. Review of, by Supreme Court, repealed.Vol. 30, pp. 108, 1145.So much of section 195 of the Judicial Code, as amended, as reads “in any case in which there is drawn in question the construction of the Constitution of the United States, or any part thereof, or of any treaty made pursuant thereto, or in any other case when the Vol. 38, p. 703.Attorney General of the United States shall, before the decision of the Court of Customs Appeals is rendered, file with the court a certificate to the effect that the case is of such importance as to render expedient its review by the Supreme Court,” is hereby repealed. SEC. 648. Customs duties. UNCERTIFIED CHECKS, UNITED STATES NOTES, AND NATIONAL BANK NOTES RECEIVABLE FOR CUSTOMS DUTIES. Uncertified checks, etc., receivable for.Collectors of customs may receive uncertified checks, United States notes, and circulating notes of national banking associations in payment of duties on imports, during such time and under such rules and regulations as the Secretary of the Treasury shall prescribe; but if a check so received is not paid the person by whom such check has Liability if check not paid.been tendered shall remain liable for the payment of the duties and for all legal penalties and additions to the same extent as if such check had not been tendered. SEC. 649. Treasury attachés. CHANGE IN DESIGNATION OF CUSTOMS ATTACHÉS. Customs attachés to be known as.Hereafter customs attachés shall be known as “Treasury attachés SEC. 650. Deputy Commissioner of Customs. APPOINTMENT OF DEPUTY COMMISSIONER OF CUSTOMS. Appointment of additional, authorized.The Secretary of the Treasury is authorized to appoint, in accordance with the civil service laws, a deputy commissioner in the Bureau of Customs, in addition to the deputy commissioners now authorized by law. SEC. 651. Repeals. REPEALS.
(a)Designation of specific. Specific Repeals.— The following Acts and parts of Acts are repealed, subject to the limitations provided in subdivision (c):
(1)Tariff Act of 1922.Vol. 42, pp. 858–990.[U. S. C., p. 531](/us/usc/p531). The Tariff Act of 1922, except that the repeal of sections 304 and 482 (relating to marking of imported articles and to certified invoices, respectively) shall take effect sixty days after the enactment of this Act;
(2)Supplies for certain vessels.Vol. 23, p. 57: Vol. 30, p.207. Section 16 of the Act entitled “An Act to remove certain burdens on the American merchant marine and encourage the American foreign carrying trade and for other purposes,” approved June 26, 1884, as amended (relating to supplies for certain vessels);
(3)Oaths by customs officials.Vol. 45, p. 401.[U. S. C., Supp. IV, p. 201](/us/usc/p201). The Joint Resolution entitled “Joint Resolution Authorizing certain customs officials to administer oaths,” approved April 2, 1928; and 763
(4)Section 2804 of the Revised Statutes, as amended (relatingadministrative provisions.Cigar packages.[R. S., sec. 2804, p. 546](/us/rs/sec2804/p546).All inconsistent laws. to limitations on importation packages of cigars).
(b)General Repeal.— All Acts and parts of Acts inconsistent with the provisions of this Act are hereby repealed.
(c)Rights and Liabilities Under Acts Repealed or Modified.—Acts repealed or modified.Pending proceedings, etc., under, not affected. The repeal of existing laws or modifications or reenactments thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil or criminal case-prior to such repeal, modifications, or reenactments, but all liabilities under such laws shall continue and may be enforced in the same manner as if such repeal, modifications, or reenactments had not been made. All offenses committed andProsecution of prior offenses. all penalties, under any statute embraced in, or changed, modified, or repealed by this Act, may be prosecuted and punished in the same manner and with the same effect as if this Act had not been passed. No Acts of limitation now in force, whether applicable to civilPresent limitations not affected. causes and proceedings, or to the prosecution of offenses or for the recovery of penalties or forfeitures embraced in, modified, changed, or repealed by this Act shall be affected thereby so far as they affect any suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the taking effect of this Act, which may be commenced and prosecuted within the same time and with the same effect as if this Act had not been passed.
(d)Certain Acts not Affected.— Nothing in this Act shall beLaws not affected. construed to amend or repeal any of the following provisions of law:
(1)Subsections 1, 2, and 3 of paragraph J of Section IV ofDiscriminating duties exemptions.Vol. 38, pp. 195, 1193. the Act entitled “An Act to reduce tariff duties and to provide revenue for the Government, and for other purposes,” approved October 3, 1913 (relating to restrictions on importations in foreign vessels or through contiguous countries), as modified by the Act of March 4, 1915, chapter 171;
(2)Subsection 2 of paragraph N of Section IV of such ActAlcohol for denatur ization. of October 3, 1913 (relating to the manufacture of alcohol for denaturization only);
(3)Section 30 of the Act entitled “An Act to simplify theAssistant Attorney General in customs cases.Vol. 26, p. 131.[U. S. C., p. 45](/us/usc/p45). laws in relation to the collection of the revenues,” approved June 10, 1890, as amended (providing for an Assistant Attorney General in charge of customs matters);
(4)The Act entitled “An Act relating to the use or disposalUse of forfeited vessels and vehicles.Vol. 43, p. 1116. of vessels or vehicles forfeited to the United States for violation of the customs laws or the National Prohibition Act, and for other purposes,” approved March 3, 1925; norAntidumping Act.Vol. 42, p. 11.
(5)The Antidumping Act, 1921. SEC. 652. SEPARABILITY OF PROVISIONS.Separability. If any provision of this Act, or the application thereof to anyInvalidity of any provision, etc., not to affect remainder of Act. person or circumstances, is held invalid, the remainder of the Act, and the application of such provision to other persons or circumstances, shall not be affected thereby. SEC. 653. EFFECTIVE DATE OF ACT.Effective date. Except as otherwise provided, this Act shall take effect on the dayDay following enactment. following the date of its enactment. SEC. 654. SHORT TITLE.Title. This Act may be cited as the “Tariff Act of 1930.” Approved, June 17, 1930, at 12.59 p. m.
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