than one such consignment to one ultimate consignee from the same consignor shall be imported in any one vessel: And provided, That the original appraisement of and liquidation of duties on such importations shall be final against the owner, importer, agent, or consignee, except in the case of manifest clerical errors, as provided for in section twenty-four of the Act of June tenth, eighteen hundred and ninety: Provided, That nothing contained in this Act shall apply to explosives, or any article the importation of which is prohibited by law. Such express companies or other inland carriers shall Sec. 2. be responsible to the United States under bond for the safe delivery of such articles to the ultimate consignee: Provided, That if any package shall not be delivered to the ultimate consignee by the express company or other inland carrier, and shall be returned to the collector of the port where such articles are entered under the provisions of this Act within ninety days from the date of importation intact, the collector shall take charge of such package and dispose of it as unclaimed merchandise, and the duties, including additional duties, if any, under section seven of the Act of June tenth, eighteen hundred and ninety, paid shall be refunded by the Secretary of the Treasury out of any moneys in the Treasury not otherwise appropriated; and the express company or other inland carriers shall be relieved of any liability therefor under its bond; and before any express company or other inland carrier shall be permitted to receive and transport any such articles they shall become bound to the United States in such bonds, in such form and amount, and with such conditions not inconsistent with law as the Secretary of the Treasury may require. Articles transported under the provisions of this Act Sec. 3. shall be corded and sealed in such manner as shall from time to time be prescribed by the Secretary of the Treasury; and the collector of the port of first arrival shall retain in his office a permanent record of such merchandise so forwarded. Such packages may be consigned to and entered by the Sec. 4. agents of the express company or other inland carrier or steamship company, who shall at the time of entry state the ultimate consignee, and in all cases where a certified or other invoice is now required by law such invoice may be attached to or inclosed in the package, under such regulations as the Secretary of the Treasury may prescribe; and the delivery of such articles to the express company or other inland carrier shall not be delayed because of the nonarrival of the triplicate invoice, but the ultimate consignee shall be liable for any increased duty found due on reliquidation, if any, after receipt of said merchandise from the express company or other inland carrier or steamship company making entry under this Act; and the provisions of section twenty-eight hundred and fifty R. S., 2981. seven, Revised Statutes, shall not apply to importations under this Act. 241. Liens for freight or general average. Whenever the collector of the port of entry of the vessel, or other proper officer of the customs, shall be duly notified in writing of the existence of a lien for freight, charges, or contribution in general average upon imported goods, wares, or merchandise in his custody, he shall, before delivering such goods, wares, or merchandise to the importer, owner, or consignee thereof for consumption, or to any vessel or vehicle for transportation or exportation, give seasonable notice to the party or parties claiming the lien; and the possession by the officers of customs shall not affect the discharge cf such lien, under such regulations as the Secretary of the Treasury may prescribe; and such officer shall refuse the delivery of such merchandise from any public or bonded warehouse or other place in which the same shall be deposited until proof to his satisfaction shall be produced that the freight, charges, or contribution in general average thereon has been paid or secured; but the rights of the United States shall not be prejudiced thereby, nor shall the United States or its officers be in any manner liable for losses consequent upon such refusal to deliver. If merchandise so subject to a lien, regarding which notice has been filed, shall be forfeited to the United States and sold, the freight, charges, or contribution in general average due thereon shall be paid from the proceeds of such sale in the same manner as other charges and expenses authorized by law to be paid therefrom are paid. PART XVI. TARIFF PROVISIONS DIRECTLY RELATING TO VESSELS. 242. Coal. 243. Shipbuilding materials. 244. Materials for repairs. 245. Sunken merchandise. 242. Coal. 246. Supplies. 247. Sea stores and equipments. Par. 451. Coal, anthracite, bituminous, culm, slack, and shale; Oct. 3, 1913. coke; compositions used for fuel in which coal or coal dust is the component material of chief value, whether in briquets or other form. (Free list.) 243. Shipbuilding materials. Aug. 27, 1894. Sec. 12. Sec. 19. All materials of foreign production which may be nec- R. S., 2513. essary for the construction of naval vessels or other Sec. 7. vessels of the United States, vessels built in the United July 24, 1897 States for foreign account and ownership, or for the pur- Aug. 5, 1909. pose of being employed in the foreign or domestic trade, Aug. 24, 1912. and all such materials necessary for the building of their Oct. 3, 1913. machinery, and all articles necessary for their outfit and Sec. IV, J, equipment, may be imported in bond under such regulations as the Secretary of the Treasury may prescribe; and upon proof that such materials have been used for such purposes no duties shall be paid thereon. 244. Materials for repairs. subsection 5. Aug. 27, 1894.. Sec. 13. Sec. 20. subsection 6. Aug. 27, 1894. Sec. 19. All articles of foreign production needed for the repair R. S., 2514. of naval vessels of, or other vessels owned or used by, Sec. 8. the United States and vessels now or hereafter registered July 24, 1897. under the laws of the United States may be withdrawn Aug. 5, 1909. from bonded warehouses free of duty, under such regula- Oct. 3, 1913. tions as the Secretary of the Treasury may prescribe. Sec. IV, J, Machinery for repair may be imported into the United R. S., 2511. States without payment of duty, under bond, to be given sec. 13. in double the appraised value thereof, to be withdrawn July 24, 1897. and exported after said machinery shall have been re- Aug. 5, 1909. paired; and the Secretary of the Treasury is authorized Sec. 18. and directed to prescribe such rules and regulations as may be necessary to protect the revenue against fraud and secure the identity and character of all such importations when again withdrawn and exported, restricting and limiting the export and withdrawal to the same port of entry where imported, and also limiting all bonds to a period of time of not more than six months from the date of the importation. R. S., 2507. 245. Sunken merchandise. Whenever any vessel laden with merchandise in whole. or in part 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 Aug. 27, 1894. who may raise such vessel shall be permitted to bring any July 24, 1897. 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. 246. Supplies. Sec. 20. Sec. 28. Aug. 5, 1909. Sec. 22. Oct. 3, 1913. Sec. 16. Sec. 14. That all articles of foreign or domestic production June 26, 1884. needed and actually withdrawn from bonded warehouses July 24, 1897. and bonded manufacturing warehouses for supplies (not including equipment) of vessels of the United States engaged in foreign trade, or in trade between the Atlantic and Pacific ports of the United States, may be so withdrawn from said bonded warehouses, free of duty or of internal-revenue tax, as the case may be, under such regulations as the Secretary of the Treasury may prescribe; but no such articles shall be landed at any port of the United States. Aug. 5, 1909. Sec. IV, O. Upon the exportation of articles manufactured or proOct. 3, 1913. duced in the United States by the use of imported merchandise or materials upon which customs duties have been paid, the full amount of such duties paid upon the quantity of materials used in the manufacture cr production of the exported product shall be refunded as drawback, less 1 per centum of such duties: Provided, That where a principal product and a by-product result from the manipulation of imported material and only the by-product is exported, the proportion of the drawback distributed to such by-product shall not exceed the duty assessable under this Act on a similar by-product of foreign origin if imported into the United States. Where no duty is assessable upon the importation of a corresponding by-product, no drawback shall be payable on such by-product produced from the imported material; if, however, the principal product is exported, then on the exportation thereof there shall be refunded as drawback the whole of the duty paid on the imported material used in the production of both the principal and the byproduct, less 1 per cent, as hereinbefore provided: Provided further, That when the articles exported are manufactured in part from domestic materials, the imported materials or the parts of the articles manufactured from such materials, shall so appear in the completed articles that the quantity or measure thereof may be ascertained: And provided further, That the drawback on any article allowed under existing law shall be continued at the rate herein provided. That the imported materials used in PART XVI. -TARIFF PROVISIONS DIRECTLY RELATING TO VESSELS. 239 the manufacture cr production of articles entitled to drawback of customs duties when exported shall, in all cases where drawback of duties paid cn such materials is claimed, be identified, the quantity of such materials used and the amount of duties paid thereon shall be ascertained, the facts of the manufacture cr production of such articles in the United States and their exportation therefrom shall be determined, and the drawback due thereon shall be paid to the manufacturer, producer, cr exporter, to the agent of either or to the person to whcm such manufacturer, producer, exporter, cr agent shall in writing order such drawback paid, under such regulations as the Secretary of the Treasury shall prescribe. ** * * The provisions of this section shall apply to materials used in the construction and equipment cf vessels built for foreign account and ownership, cr for the government of any foreign country, notwithstanding that such vessels may not within the strict meaning of the term be articles exported. 247. Sea stores and equipments. [See p. 204.] Oct. 3, 1913. subsection 4. 248. Motor boats, racing shells, and similar craft. Machinery cr other articles to be altered cr repaired, Sec. IV. J. mclders' patterns for use in the manufacture of castings intended to be and actually exported within six months from the date cf importation thereof, models of women's wearing apparel imported by manufacturers for use as models in their own establishments, and nct for sale, samples sclely for use in taking orders for merchandise, articles intended solely for experimental purposes, and automobiles, motor cycles, bicycles, aeroplanes, airships, balloons, motor boats, racing shells, teams, and saddle horses, and similar vehicles and craft brought temporarily into the United States by nonresidents for touring purposes or for the purpose of taking part in races cr other specific contests, may be admitted without the payment of duty under bond for their exportation within six months from the date of importation and under such regulations and subject to such conditions as the Secretary of the Treasury may prescribe: Provided, That no article shall be entitled to entry under this section that is intended for sale or which is imported for sale on approval. 92075°-15-16 |