(TARIFF ACT OF 1930) TITLE IV. ADMINISTRATIVE PROVISIONS

(k) UNITED STATES.-The term "United States" includes all Territories and possessions of the United States except the Philippine Islands, the Virgin Islands, American Samoa, Wake Island, Midway Islands, and the island of Guam. NOTE. The above amendments are made by section 2 of the bill.

(TARIFF ACT OF 1930) SECTION 557. ENTRY FOR WAREHOUSE-WAREHOUSE PERIODDRAWBACK

(a) 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 Such merchandise may be withdrawn, at any time within three years (or ten months in the case of grain) from the date of importation, for consumption upon payment of the duties and charges accruing thereon at the rate of duty imposed by law upon such merchandise at the date of withdrawal; or may be withdrawn for exportation or for transportation and exportation to a foreign country, or for shipment or for transportation and shipment to the Virgin Islands, American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, Wake Island, Midway Islands, or the island of Guam, without the payment of duties thereon, or for transportation and rewarehousing at another port or for transfer to another bonded warehouse at the same 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. 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in bonded warehouse or otherwise in the custody and under the control of customs officers, may be entered or withdrawn at any time within three years (or ten months in the case of grain) after the date of importation for exportation or for transportation and exportation to a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, Wake Island, Midway Islands, 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.

(b) The right to withdraw any merchandise entered in accordance with subsection (a) of this section for the purposes specified in such subsection may be transferred upon compliance with regulations prescribed by the Secretary of the Treasury. So long as any such transfer remains unrevoked the transferee shall have, with respect to the merchandise the subject of the transfer, all rights to file protests, and to the privileges provided for in this section and in sections 562 and 563 of this Act which would otherwise be possessed by the transferor. The transferee shall also have the right to receive all lawful refunds of monies paid by him to the United States with respect to the merchandise and no revocation of any transfer shall deprive him of this right. Any such transfer may be made irrevocable by the filing of a bond of the transferee in such amount and with such conditions as the Secretary of the Treasury shall prescribe, including an obligation to pay all unpaid regular, increased, and additional duties, charges, and exactions on the merchandise the subject of the transfer. Upon the filing of such bond the transferor shall be relieved from liability for the payment of duties, charges, and exactions on the merchandise the subject of the transfer, but shall remain bound by all other unsatisfied conditions of his bond.

(c) 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.

NOTE.-The above amendments are made by sections 2 and 20 (a) of the bill.

(Anti-Smuggling Act) SEC. 401. When used in this Act:

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(a) The term “United States", when used in a geographical sense, includes all Territories and possessions of the United States, except the Philippine Islands,

the Virgin Islands, the Canal Zone, American Samoa, Wake Island, Midway Islands, and the island of Guam.

NOTE. The above amendments are made by section 2 of the bill.

(TARIFF ACT OF 1930) SECTION 304. MARKING OF IMPORTED ARTICLES AND CONTAINERS

(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 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 of such article will reasonably indicate the country or origin of such article.]

Marking of Articles.-Under such regulations as the Secretary of the Treasury may prescribe, every article of foreign origin (or its container, as provided in subsection (b) hereof) imported into the United States shall be marked as legibly, indelibly, and permanently as the nature of the article (or container) will permit in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article. Such regulations may also

(1) prescribe the method of marking, whether by printing, stenciling, stamping, branding, labeling, or by any other method whatsoever, and the place on the article (or container) where the mark shall appear;

(2) require the addition of any other words or symbols which may be appropriate to prevent deception or mistake as to the origin of the article or as to the origin of any other article with which such imported article is usually combined subsequent to importation but before delivery to an ultimate purchaser; and

(3) authorize the exception of any article from the requirements of marking if— (A) such article is incapable of being marked;

(B) such article can not be marked prior to shipment to the United States without injury;

(C) such article can not be marked prior to shipment to the United States, except at an expense economically prohibitive of its importation;

(D) the marking of a container of such article will reasonably indicate the origin of such article;

(E) such article is a crude substance;

(F) such article is imported for use by the importer and not intended for sale in its imported or any other form;

(G) such article is to be processed in the United States by the importer or for his account otherwise than for the purpose of concealing the origin of such article and in such manner that any mark contemplated by this section would necessarily be obliterated, destroyed, or permanently concealed;

(H) an ultimate purchaser, by reason of the character of such article or by reason of the circumstances of its importation, must necessarily know the country of origin of such article even though it is not marked to indicate its origin;

(I) such article was produced more than twenty years prior to its importation into the United States; or

(J) such article is of a class or kind with respect to which the Secretary of the Treasury has given notice by publication in the weekly Treasury Decisions within two years after July 1, 1937, that articles of such class or kind were imported in substantial quantities during the five-year period immediately preceding January 1, 1937, and were not required during such period to be marked to indicate their origin.

(b) Marking of Containers.-Whenever an article is excepted under subdivision (3) of subsection (a) of this section from the requirements of marking, the immediate container, if any, of such article, or such other container or containers of such article as may be prescribed by the Secretary of the Treasury, shall be marked in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of such article, subject to all applicable provisions of this section, including subdivision (3) of subsection (a).

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(c) [b] ADDITIONAL DUTIES FOR FAILURE TO MARK.-If at the time of importation any article or its container is not marked, stamped, branded, or labeled] in accordance with the requirements of this section, and if such article is not exported or destroyed or the article or its container marked after importation in accordance with the requirements of this section (such exportation, destruction, or marking to be accomplished under customs supervision prior to the liquidation of the entry covering the article, and to be allowed whether or not the article has remained in continuous customs custody) there shall be levied, collected, and paid [on] upon 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,] ad valorem, which shall be deemed to have accrued at the time of importation, shall not be construed to be penal, and shall not be remitted wholly or in part nor shall payment thereof be avoidable for any cause. Such duty shall be levied, collected, and paid in addition to any other duty imposed by law and whether or not the article is exempt from the payment of ordinary customs duties. The compensation and expenses of customs officers and employees assigned to supervise the exportation, destruction, or marking to exempt articles from the application of the duty provided for in this subsection shall be reimbursed to the Government by the importer.

(d) [(c)] DELIVERY WITHHELD UNTIL MARKED.-No imported article [or package held in customs custody for inspection, examination, or appraisement shall be delivered until such article [(and its container) or package] and every other article [(and its container) or package] of the importation (or their containers), 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] section shall be construed [to relieve from the requirements of any provision of this Act relating to the marking of particular articles or their containers.] as excepting any article (or its container) from the particular requirements of marking provided for in any other provision of law.

(e) [(d)] 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 DATE.-This section shall take effect sixty days after the date of enactment of this Act.]

NOTE. The above amendments are made by section 3 of the bill.

(TARIFF ACT OF 1930) SECTION 308. TEMPORARY FREE IMPORTATION UNDER BOND FOR EXPORTATION

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 or other articles] Articles to be [altered or] repaired, altered, or otherwise changed in condition by processes which do not result in articles manufactured or produced in the United States;

(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 solely for use in taking orders for merchandise, or for examination with a view to reproduction;

(4) 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) Automobiles, motor cycles, bicycles, airplanes, airships, balloons, [motor] boats, racing shells, and similar vehicles and craft, teams and saddle horses, and the usual equipment of the foregoing; all [of] the foregoing which are brought temporarily into the United States by nonresidents for [touring purposes, or for the purposes] the purpose of taking part in races or other specific [contests'] contests, or for the transportation of such nonresidents, their families and guests, and such incidental carriage of articles as may be necessary and appropriate to the purposes of the journey, but not to be used for the transportation of persons or articles for hire nor in any case primarily for the carriage of articles (but nothing in this Act shall be

construed as altering the customary exceptions of vehicles and other instruments of international traffic from the application of the customs laws); and in the case of vehicles and craft entered under this subdivision collectors of customs may, under such regulations as the Secretary of the Treasury may prescribe, defer the exaction of a bond for not to exceed ninety days after the date of importation, but unless such vehicle or craft is exported or the bond is given within the period of such deferment, such vehicle or craft shall be subject to forfeiture;

(6) [Locomotives, cars and coaches, and repair equipment belonging to railroads] Locomotives and other railroad equipment brought temporarily into the United States for [the purpose of use in clearing obstructions, fighting fires, or making emergency repairs on [lines the property of] railroads within the United States;] United States, or for use in transportation otherwise than in international traffic when the Secretary of the Treasury finds that the temporary use of foreign railroad equipment is necessary to meet an emergency;

(7) Containers for compressed gases which comply with the laws and regulations for the transportation of such containers in the United States;

(8) Articles imported by illustrators and photographers for use solely as models in their own establishments, in the illustrating of catalogues, pamphlets, or advertising matter [.];

(9) Professional equipment, tools of trade, and camping equipment imported for their own use by nonresidents sojourning temporarily in the United States. and articles of special design for temporary use exclusively in connection with the manufacture or production of articles for export.

NOTE.-The above amendments are made by section 4 of the bill.

(TARIFF ACT OF 1930) SECTION 315. EFFECTIVE DATE OF RATES OF DUTY On and after the day when this Act shall go into effect all goods, 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 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.] thereof. In so far as duties are based upon the quantity of any merchandise, such duties shall, except as provided in paragraph 813 and section 562 of this Act (relating respectively to certain beverages and to manipulating warehouses), be levied and collected upon the quantity of such merchandise at the time of its importation. No administrative ruling resulting in the imposition of a high rate of duty or charge than the Secretary of the Treasury shall find to have been applicable to imported merchandise under an established and uniform practice shall be effective with respect to articles entered for consumption or withdrawn from warehouse for consumption prior to the expiration of thirty days after the date of publication in the weekly Treasury Decisions of notice of such ruling; but this provision shall not apply with respect to the imposition of anti-dumping duties.

NOTE.-The above amendments are made by section 5 of the bill.

(TARIFF ACT OF 1930) TITLE III. SPECIAL PROVISIONS

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SECTION 321. ADMINISTRATIVE EXEMPTIONS

Collectors of customs are hereby authorized, under such regulations as the Secretary of the Treasury may prescribe, to disregard a difference of less than one dollar between the total estimated duties or taxes deposited, or the total duties or taxes tentatively assessed, with respect to any entry of merchandise and the total amount of duties or taxes actually accruing thereon, and to admit articles free of duty when the expense and inconvenience of collecting the duty accruing thereon would be disproportionate to the amount of such duty, but the aggregate value of articles imported by one person on one day and exempted from the payment of duty under the authority of this section shall not exceed five dollars in the case of articles accompanying, and for the personal

or household use of, persons arriving in the United States, or one dollar in any other

case.

NOTE. The above section is entirely new and not a substitute for any previous provision of law. This amendment is made by section 6 of the bill.

(c) FOREIGN VALUE.-The foreign value of imported 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 for home consumption 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.

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(e) UNITED STATES VALUE.-The United States value of imported merchandise shall be the price at which such or similar imported merchandise is freely offered for sale for domestic consumption, 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.

(g) 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 for domestic consumption 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 for domestic consumption in the ordinary course of trade and in the usual wholesale quantities, at the time of exportation of the imported article.

NOTE. The above amendments are made by section 7 of the bill.

(TARIFF ACT OF 1930) SECTION 451. SAME-EXTRA COMPENSATION

Before any such special license to unlade shall be granted, the 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 customs 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 vessel 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, the 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] Upon a request made by the owner, master, or person in charge of a vessel or vehicle, or by or on behalf of a common carrier or the owner or consignee of any merchandise, for the services of customs officers or employees at night or on a Sunday or holiday for the performance of which qualified officers or employees on