Home Appraised Value SEC. 10. Collectors of Customs, subject to the approval of the Secretary of the Treasury, may release seizures the appraised value of which does not exceed $1000.00 on payment of the appraised value thereof under Section 3081 of the Revised Statutes. (Chapter XXVI, Section 21.) The appraised value here contemplated is the Home Appraised value equivalent to the foreign market value of the seizure with the regular duties added. (T. D. 20330.) (Article 919, Customs Regulations, 1915.) CHAPTER XII DUTIES Estimated or Unascertained Duties. SEC. 1. Estimated or unascertained duties are those estimated by the Collector, and Naval Officer where there is one at the port, as probably due on the importation, based on its description in the invoice and entry tendered by the importer. As indicated, these duties are provisional and tentative only, and are subject to change after appraisement and examination of the merchandise. Section 2869 Revised Statutes and Paragraph Y, Section III, Act of October 3, 1913. (Chapter VI, Section 7.) (Chapter XXIII, Section 4.) Regular Duties SEC. 2. Should the appraisement and examination of the merchandise confirm the correctness of the Collector's estimate as to the probable rate and amount of duties chargeable on the importation, based on its invoice and entry description, the duties so provisionally estimated become fixed and determined, and constitute the regular duties due on the importation. Increased Duties SEC. 3. If the appraisement and examination of the merchandise necessitates the assessment of further duties on liquidation than those provisionally estimated as due on the entry by the Collector, either through an increase in the rate of duty chargeable, or through an advance in the entered value of the merchandise on appraisement, the further duties so chargeable constitute what are generally designated the increased duties due on the merchandise involved. Additional Duties SEC. 4. Additional duties are those imposed under Paragraph I, Section III, Act of October 3, 1913, in consequence of the undervaluation of the merchandise on entry. They are additional to the regular and increased duties described under the two preceding sections, and accrue on the basis of one per centum of the total apraised value of the merchandise for each one per centum that such appraised value exceeds the value declared in the entry. They cannot be remitted except when arising from a manifest clerical error. Neither can they be waived or refunded on re-exportation of the merchandise involved. (Chapter VII, Section 7.) Liquidated Duties SEC. 5. Liquidated duties are those ascertained by the Collector on the final liquidation of the entry to be due on the merchandise involved. They may constitute the regular duties, regular and increased duties, or regular, increased and additional duties, as the case may be. (Paragraph N, Section III, Act of October 3, 1913.) (Chapter VIII, Section 1.) Reliquidated Duties SEC. 6. Reliquidated duties are those ascertained by the Collector to be due upon a reliquidation of the entry, either for the purpose of assessing greater duties pursuant to the provisions of Section 21, Act of June 22, 1874 (Chapter XXII, Section 2), or for the purpose of refunding to the importers duties found upon appeal to have been exacted in excess. (Paragraph Y, Section III, Act of October 3, 1913.) (Chapter XXIII, Section 4.) Discriminating Duties SEC. 7. Discriminating duties are those imposed upon goods, wares and merchandise imported in vessels not of the United States under certain contingencies outlined in Paragraph J, Subsection 1, Section IV of the Act of October 3, 1913, which provides: "J. Subsection 1. That a discriminating duty of 10 per centum ad valorem, in addition to the duties imposed by law, shall be levied, collected, and paid on all goods, wares, or merchandise which shall be imported in vessels not of the United States, or which being the production or manufacture of any foreign country not contiguous to the United States, shall come into the United States from such contiguous country; but this discriminating duty shall not apply to goods, wares, or merchandise which shall be imported in vessels not of the United States entitled at the time of such importation by treaty or convention or Act of Congress to be entered in the ports of the United States on payment of the same duties as shall then be payable on goods, wares, and merchandise imported in vessels of the United States, nor to such foreign products or manufactures as shall be imported from such contiguous countries in the usual course of strictly retail trade." As this subsection has been repealed in part (T. D. 35206), and as the other contingencies referred to have not arisen, no discriminating duties have been imposed thereunder. A discrimination in duties is also made under Paragraph J, Subsection 7, Section IV of the Act of October 3, 1913, in favor of goods, wares and merchandise imported in vessels of the United States, it being provided: "J. Subsection 7. That a discount of 5 per centum on all duties imposed by this Act shall be allowed on such goods, wares, and merchandise as shall be imported in vessels admitted to registration under the laws of the United States: Provided, That nothing in this subsection shall be so construed as to abrogate or in any manner impair or affect the provisions of any treaty concluded between the United States and any foreign nation." As to this provision it has been held by the Supreme Court of the United States (T. D. 37104) that the special grant of a discount of five per centum conferred under the first part of this subsection cannot be given without impairing or affecting the provisions of existing treaties between the United States and foreign nations, and that therefore the special discount so granted becomes inoperative. No such discount of duties is therefore allowed. Countervailing Duties SEC. 8. Countervailing duties are those additional or increased duties imposed on merchandise imported from foreign countries or dependencies as to which a special bounty or grant has been bestowed on the exportation thereof. (Paragraph E, Section IV, Act of October 3, 1913.) (Chapter III, Section 27.) Preferential Duties SEC. 9. Under Article II of the Cuban Reciprocity Convention of December 11, 1902, a reduction of twenty per centum of the rates of duty chargeable against such importations by tariff |