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1673 Statuary and casts of sculpture for
use as models or for art educa-
tional 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, scien-
tific, 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 United
States, or any State or public
library, and not for sale, subject to
such regulations as the Secretary
of the Treasury shall prescribe;
but the term "regalia" as herein
used shall be held to embrace only
such insigna of rank or office or
emblems as may be worn upon
the person or borne in the hand
during public exercises of the so-
ciety or institution, and shall not
include articles of furniture or fix-
tures, or of regular wearing ap-
parel, nor personal property of in-
dividuals.

1674 Altars, pulpits, communion tables, Free..
baptismal fonts, shrines, or parts
of any of the foregoing, and statu-
ary, imported in good faith for pre-
sentation (without charge) to, and
for the use of, any corporation or
association organized and operated
exclusively for religious purposes.
Stone and sand: Burrstone in blocks, Free.
rough or unmanufactured; quartz-
ite; traprock; rottenstone, tripoli,
and sand, crude or manufactured;
cliff stone, freestone, granite, and
sandstone, unmanufactured, and
not suitable for use as monumental
or building stone; all of the fore-
going n. s. p. f.

1675

1676

Strontianite or mineral strontium
carbonate and celestite or mineral
strontium sulphate.

1677 Sulphur in any form, and sulphur Free.
ore, such as pyrites or sulphuret
of iron in its natural state, and
spent oxide of iron, containing
more than 25 per cent of sulphur.
Tagua nuts..

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1678

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tion, 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, wood pulp, or wood for use in the manufacture of wood pulp, there shall be imposed upon printing paper when imported either directly or indirectly from such country, dependency, province, other subdivision of government, an additional duty of one-tenth of 1 cent per pound when valued at 3 cents per pound, or less, and in addition thereto the amount of such export duty or other export charge imposed by such country, dependency, province, or other subdivision of government, upon printing paper, wood pulp, or wood for use in the manufacture of wood pulp.

No corresponding classification in acts of 1909 and 1913. Dutiable according to component material

of chief value.

9 Except sulphur, refined or sublimed, or flowers of, dutiable at $4 per ton.

10 Vegetable ivory in its natural state.

11 Provided, That all cans, boxes, and other immediate containers, including paper, and other wrappings of tea in packages of less than 5 pounds each, and all intermediate containers of such tea, shall be dutiable at the rate chargeable thereon if imported empty. (Act of 1922.)

Cans, boxes, packages, and other containers of all kinds (except such as are hermetically sealed by solder. ing or otherwise), composed wholly or in chief value of metal lacquered or printed by any process of lithog raphy whatever, if filled or unfilled, and whether their contents be dutiable or free, 4 cents per pound and 35 per cent ad valorem: Provided, That none of the foregoing articles shall pay a less rate of duty than 55 per cent ad valorem; but no cans, boxes, packages, or containers of any kind, of the capacity of 5 pounds or under, subject to duty under this paragraph, shall pay less duty than if the same were imported empty;

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1695 Wearing apparel, articles of personal adornment, toilet articles, and similar personal effects of persons arriving in the United States; but this exemption shall include only such articles 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 sale: 19

and the dutiable value of the same shall include all packing charges, cartons, wrappings, envelopes, and printed matter accompanying them when such cans, boxes, packages, or containers are imported wholly or partly filled with merchandise exempt from duty (except liquids and merchandise commercially known as drugs) and which is commonly dealt in at wholesale in the country of original exportation in bulk or in packages exceeding 5 pounds in capacity: Provided further, That paper, cardboard, or pasteboard wrappings or containers that are made and used only for the purpose of holding or containing the article with which they are filled, and after such use are mere waste material, shall not be dutiable unless their contents are dutiable. (Act of 1909.)

Provided, That the cans, boxes, or other containers of tea packed in packages of less than 5 pounds each shall be dutiable at the rate chargeable thereon if imported empty. (Act of 1913.)

18 Provided further, That nothing herein contained shall be construed to repeal or impair the provisions of an act entitled "Án act to prevent the importation of impure and unwholesome tea," approved March 2, 1897, and any act amendatory thereof. (Acts of 1909, 1913, 1922.)

13 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 1,500 tons of cassiterite and bar, block, and pig tin per year. The President shall make known this fact by proclamation, and thereafter said duties shall go into effect. (Act of 1922.)

Provided, That there shall be imposed and paid upon cassiterite, or black oxide of tin, and upon bar, block, pig tin, and grain and granulated, a duty of 4 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 1,500 tons of cassiterite and bar, block, and pig tin per year. The President shall make known this fact by proclamation, and thereafter said duties shall go into effect. (Acts of 1909 and 1913.)

14 See proviso in par. 1684, act of 1922 (footnote 13).

15"Not cut, ground, or pulverized" added in act of 1922.

16 Except rosin, which is dutiable under "unmanufactured articles not enumerated," 10 per cent. 17 Manufactures of wax, n. s. p. f.

18 Articles or wares, n. s. p. f., composed of metal.

19 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 (act of 1922): Provided further, That in case of residents of the United States returning from abroad all wearing apparel, personal and household effects 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 [, but no more than $100 in value of articles purchased abroad by such residents of the United States shall be admitted free of duty upon their return (act of 1969)]: Provided further, 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 (acts of 1913, 1922).

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21 Includes sawed timber.

22 In estimating board measure planing, tonguing, and grooving.

* * * no deduction shall be made on board measure on account of

23 Provided, That if there is imported into 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 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 forth with 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.

24 Manufactures of wood, n. s. p. f.

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1703 Woods: Sticks of partridge, hair
wood, pimento, orange, myrtle,
bamboo, rattan, india malacca
joints, and other woods not spe-
cially provided for, in the rough, or
not further advanced than cut into
lengths suitable for sticks for um-
brellas, parasols, sunshades, whips,
fishing rods, or walking canes.

1704 Original paintings in oil, mineral, Free.
water, or other colors, pastels, orig-
inal drawings and sketches in pen,
ink, pencil, or water colors, artists'
proof etchings unbound, and en-
gravings and woodcuts unbound,
original sculptures or statuary, in-
cluding not more than two replicas
or reproductions of the same; but
the terms "sculpture" and "stat-
uary" as used in this paragraph
shall be understood to include pro-
fessional 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 ala-
baster, or from metal, or cast in
bronze or other metal or sub-
stance, or from wax or plaster,
made as the professional pro-
ductions of sculptors only; and the
words" painting" and "sculpture"
and "statuary' as used in this
paragraph shall not be understood
to include any articles of utility,
nor such as are made wholly or in
part by stenciling or any other me-
chanical process; and the words
"etchings," "engravings," and
"woodcuts" as used in this para-
graph shall be understood to in-
clude 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 mechani-
cal processes. (Acts of 1913 and
1922.) 25

1705

Works of art, drawings, engravings, Free..
photographic pictures, and philo-
sophical and scientific apparatus
brought by professional artists,
lecturers, or scientists arriving
from abroad for use by them tem-
porarily for exhibition and in illus-
tration, promotion, and encour-
agement of art, science, or industry
in the United States, and not for
sale, shall be admitted free of duty,
under such regulations as the Sec-
retary of the Treasury shall pre-
scribe; 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 ex-
ported within 6 months after such
importation.26

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25 Works of art, including paintings in oil, mineral, water, or other colors, pastels, original drawings, and sketches, etchings and engravings, and sculptures, which are proved to the satisfaction of the Secretary of the Treasury under rules prescribed by him to have been in existence more than 20 years prior to the date of their importation, but the term "sculptures" as herein used shall be understood to include professional productions of sculptors only, whether round or in relief, in bronze, marble, stone, terra cotta, ivory, wood, or metal; and the word "painting," as used in this act, shall not be understood to include any article of utility nor such as are made wholly or in part by stenciling or any other mechanical process; and the words "etchings" and "engravings," as used in this act, 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 processes. (Act of 1909.)

28 Provided, That the Secretary of the Treasury may, in his discretion, extend such period for a further term of 6 months in cases where application therefor shall be made.

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1706

Works of art, collections in illustration of the progress of the arts, sciences, agriculture,27 or manufac tures, photographs, works in terra cotta, parian, pottery, or porcelain, antiquities and artistic copies thereof in metal or other material, imported in good 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 monument and not intended for sale nor for any other purpose than herein expressed.28 1707 Works of art, productions of American artists residing 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 and when ordered after the passage of this act, valued at $15 or more per square foot, 30 and excluding any article, in whole or in part, molded, cast, or mechanically wrought from metal within 20 years prior to importation; but such exemption shall be subject to such regulations as the Secretary of the Treasury may prescribe. 1708 Works of art (except rugs and carpets), collections in illustration of the progress of the arts, works in bronze, marble, terra cotta, parian, pottery, or porcelain, artistic antiquities, and objects of art of ornamental character or educational value which shall have been produced more than 100 years prior to the date of importation, but the free importation of such objects shall be subject to such regulations as to proof of antiquity as the Secretary of the Treasury may prescribe.

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1709

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1710

Zaffer.

27 ( Agriculture" not in act of 1909.

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28 But bond shall be given, under such rules and regulations 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 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.

29 Except stained or painted window glass or stained or painted glass windows.

20Which are works of art * * * and when ordered after the passage of this act, valued at $15 or more per square foot," added in act of 1922.

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