[As added weekly TREASURY DECISIONS. [As added by T.D. 49989, Oct. 16, 1939; 4 F.R. 4300] weekly TREASURY DECISIONS.1 (20) Customs invoices of lumber for which exemption is claimed from the import tax prescribed by the first sentence of I.R.C. 3424 (a), under the authority of the second sentence of that provision, (i) With respect to the materials are hereby required to set forth that the used, (a) The country of production; lumber is not Engelmann spruce lumber, in addition to all other information re (b) The width of the material in the quired by law and regulation. piece; (c) The name of the manufacturer; (d) The kind of material, indicating the material manufacturer's quality number; (e) The landed cost of the material used in each item; (f) The date of the order; (g) The date of the invoice; (h) The invoice unit value in the currency of the purchase. This requirement shall be effective as to invoices certified after 30 days after publication of this document in the weekly TREASURY DECISIONS. [As added by T.D. 50006, Nov. 1, 1939; 4 F.R. 4498] (21) Customs invoices for all cotton wastes are required to set forth the following information, in addition to all other information required by law and regulation: (i) The name by which the cotton waste is known, such as "cotton card (i) The discount from purchase price strips"; "cotton comber waste"; "cotton allowed, if any. lap waste"; "cotton sliver waste"; "cot (ii) With respect to the finished em- ton roving waste"; "cotton fly waste"; broidered article, (a) The manufacturer's name and manufacturer's design number and quality number; (b) The importer's design number, if any; (c) The finished size; etc; (ii) Whether the length of staple of the cotton from which any cotton card strips covered by the invoice were made is less than 13/16 inches or is 13/16 inches or more; (iii) Whether the length of staple of the cotton from which any cotton comber (d) The number of embroidery points waste covered by the invoice was made per unit of quantity; (e) For each item the cost of embroidery labor and the cost of sewing, if any, per unit of quantity; (f) The total for overhead and profit added in arriving at the price or value of the merchandise covered by the invoice. [As added by T.D. 49988, Oct. 16, 1939; 4 F.R._4300] (19) Invoices of iron-oxide to be imported into the United States shall, in addition to all other information required by law or regulation, set forth the method of preparation of the oxide, together with the patent number, if any. This requirement shall be effective as to invoices certified after 60 days after publication of this document in the 1 Published in weekly TREASURY DECISIONS, July 6, 1939. is less than 116 inches or is 16 inches or more. This requirement shall be effective as to invoices certified after 60 days after publication of this requirement in the weekly TREASURY DECISIONS. [As added by T. D. 50044, Dec. 15, 1939; 4 F.R. 4916] (22) Customs invoices covering raw cotton are required to set forth, in addition to all other information required by law or regulation, whichever of the following statements is applicable: (i) The cotton covered by this invoice is harsh or rough cotton of less than 34 inch in staple length; * Published in weekly TREASURY DECISIONS, Oct. 26, 1939. Published in weekly TREASURY DECISIONS, Nov. 9, 1939. Published in weekly TREASURY DECISIONS, Dec. 28, 1939. [As (ii) The staple length of the cotton | 731, 759; 19 U.S.C. 1503 (b), 1624) covered by this invoice is less than 1% amended by T.D. 50053, Dec. 27, 1939; inches; 4 F.R. 4983] § 6.41 Entry; form and contents. Withdrawals for consumption of mer chandise in bonded warehouse shall be filed in triplicate on customs Form 7505. No new declaration of the consignee or agent is required. The withdrawal form shall show the number of the bond, the marks and numbers of the packages withdrawn, the vessel and date of importation, the description, quantity, rates of duty, separate value of each package, and total dutiable value of the merchandise, and shall be signed by the person making § 6.8 When and by whom entry may be the withdrawal: Provided, however, That made. with respect to merchandise of a class consisting of packages uniform in kind, quantity, value and duty, the number of each package to be withdrawn need not be shown on the withdrawal form if the lowest and the highest number in the number series of such class are shown. (Secs. 557, 624, 46 Stat. 744, 759, secs. 2, 22, 23, 52 Stat. 1077, 1087, 1088; 19 U.S.C. and Sup., 1557, 19 U.S.C. 1624) [As amended by T.D. 49922, July 28, 1939; PART 7-IMPORTATIONS BY MAIL § 7.8 Treatment at offices of examination; shipments not exceeding $100 in value. (b) Such certificate shall be filed in duplicate and the collector shall securely attach both copies thereof to the invoice and summary sheet. Such docu-4 F.R. 3504] ments shall be sent to the appraiser who shall note on the duplicate copy of the certificate, when the initial advance cited by the importer was made at the same port, whether the importer's citation of the pending case is correct. If such citation is erroneous, the proper one should be indicated thereon. The duplicate copy of the certificate, with the name of the port of entry endorsed thereon, shall be detached from the invoice and summary sheet and forwarded, together with a notice list on customs Form 6447, to the Assistant Attorney General, Reappraisement Division, 201 Varick Street, New York, N. Y., at the time the invoice, summary sheet, and original certificate are returned to the collector. (Secs. 503 (b), 624, 46 Stat. 1 Published in weekly TREASURY DECISIONS, Dec. 28, 1939. * (b) (J. R. 11b.) Immediately after customs treatment, all sealed articles which are opened by or in the presence (other than parcel post) except those of the addressee and delivered at the repacked and resealed by a postal emtime of such opening, shall be securely ployee, in the presence of the customs employee who participated in the opening, so that the article will be in the same condition as when opened or in a better condition. Where practicable, each article shall be reenclosed in a special Post Office Department penalty envelope, readdressed and resealed by the postal employee. Articles too large to be enclosed in the special penalty envelope, as well as articles of nominal value, shall be resealed by the use of adhesive tape, mucilage or wax, and the official adhesive seal of the Post Office Department. The postal employee shall sign or initial the envelope or wrapper covering each article repacked and resealed by him; and in case the article is found to be in bad order shall, after bringing the matter to the attention of the customs employee, note on the cover of the article over his signature, a report of the irregularity. [As amended by T.D. 49796, Feb. 6, 1939; 4 F.R. 801] * amended by T.D. 50043, Dec. 19, 1939, effective Jan. 1, 1940; 4 F.R. 4917] (e) Certain shipments from the Philippine Islands or the Virgin Islands of the United States are entitled to entry free of duty under the conditions set out in §§ 5.3 and 5.3a, or § 5.10, respectively. Such shipments valued at more than $10 but not more than $100, when accompanied by a certificate of Philippine origin, and any such shipments valued at $10 or less, may be passed without the issuance of a mail entry, Provided, The collector is satisfied that the merchandise is entitled to free entry and is not of a class subject to a quota limitation on free entry. (See § 5.3a.) The provisions of Parts 5 and 6 should be followed in the case of shipments over $100 in § 7.17 Merchandise conditionally free. value. [As added by T.D. 50043, Dec. 19, * (b) Mail entries will not be issued for importations valued at $100 or less and addressed to institutions on such free list. [As added by T.D. 50000, Oct. 26, 1939; 4 F.R. 4445] 1939, effective Jan. 1, 1940; 4 F.R. 49171 (f) Shipments forwarded by mail from the Philippine Islands on and after January 1, 1941, if subject to the Philippine export tax referred to in § 5.3a and valued at more than $10, shall be accompanied by a certificate signed by the col(d) Shipments from Guam and Amer- lector of customs, deputy collector of cusican Samoa (T.D. 23759 and T.D. 41839) toms, or other competent authority in are entitled to free entry when accom- the Philippine Islands, setting forth the panied by a certificate of the chief cus-value and quantity of the article and the toms officer at the port of shipment rate and amount of export tax paid. In showing the articles to be the growth or the absence of such certificate, the estiproduct of those Islands or actual impor-mated duty collected shall be treated as tations into the Islands. When the arti- | a cash deposit in lieu of bond for procle is not accompanied by such certificate duction of the certificate and the adand is of a class or kind which would be dressee advised by notation on the copy subject to duty if not within the purview of the entry form (customs Form 3419) of this paragraph, estimated duties tendered as a receipt that the deposit should be collected and the addressee may be refunded upon production of the advised by notation on the copy of export-tax certificate and the certificate the entry form (customs Form 3419) of Philippine origin within 6 months. In tendered as a receipt that the esti- such cases, liquidation of the entry should mated duty may be refunded upon pro- be suspended for a period of 6 months duction of the certificate within 6 from the date of entry. If neither the months. In such cases, liquidation of the export-tax certificate nor the certificate entry should be suspended for a period of origin is furnished within the 6of 6 months from the date of the entry. months period, the shipment shall be Upon the production of the certificate treated as of non-Philippine origin and within 6 months, the entry should be subject to duty but not subject to the reliquidated free of duty and the estimated quirement of an export-tax certificate. duty refunded. Otherwise, the entry If one certificate but not the other is proshould be liquidated as dutiable. Prod-duced, the matter should be referred to ucts of Guam or American Samoa valued the Bureau for instructions. (R.S. 251, at $10 or less are not required to be ac- secs. 301, 498, 624, 46 Stat. 685, 728, 759, companied by such certificate if the col- secs. 1-5, 49 Stat. 340, 53 Stat. 1226; 19 lector is otherwise satisfied that the ar-U.S.C. 66, 1301, 1498, 1624, 48 U.S.C., Sup., ticles are entitled to free entry. [As 1236a, 1236) [As amended by T.D. 50000, Oct. 26, 1939, and T.D. 50043, Dec. 19, | States who has returned thereto at a 1939, effective Jan. 1, 1940; 4 F.R. 4445, port in collection district No. 25. [As 4917] added by T.D. 49925, July 28, 1939; 4 F.R. 3523] NOTE: Paragraph (b) of this section was amended by the addition of a sentence at the end thereof, by T.D. 50000, Oct. 26, 1939; 4 F.R. 4445, paragraph (d) was amended and paragraphs (e) and (f) were added by T.D. 50043, Dec. 19, 1939, effective Jan. 1, 1940; 4 F.R. 4917. ARTICLES FREE UNDER 6 MONTHS' BOND § 8.42 Cancellation of bonds. $7.21 Exportation by mail. (a) Ar(e) The written demand shall ticles imported into the United States include a statement that a written apfrom foreign countries may be exported plication for relief from the payment of in the registered or ordinary Postal Union the full liquidated damages may be filed (regular) mails or in registered, insured, with the collector within 60 days after or ordinary parcel post, without the pay- the date of the demand. If such applicament of duties that may have accrued tion is duly filed, the collector shall thereon, Provided, The articles have re- transmit the application, together with mained continuously in the custody of a full report of the facts in the case, the Government (customs or postal au- to the Bureau of Customs for a decision thorities), and provided the packages as to the amount to be collected; othercontaining such articles are inspected wise appropriate steps shall be inand mailed under customs supervision. stituted to collect the full penalty of An appropriate receipt or certificate of the bond. (Sec. 624, 46 Stat. 759; 19 mailing (postal) for each package shall U.S.C. 1624) [As amended by T.D. 50000, be delivered to the customs officer to be Oct. 26, 1939; 4 F.R. 4445] attached to his report of the shipment. [As amended by T.D. 50053, Dec. 27, 1939; 4 F.R. 4983] PART 8-ARTICLES CONDITIONALLY PASSENGERS' BAGGAGE § 8.19 Returning residents. (c-1) The exemption authorized by the third proviso to paragraph 1798 of the Tariff Act of 1930, as amended (52 Stat. 1093: 19 U.S.C., Sup., 1201, par. 1798), shall not be applied at any port in collection district No. 25 (San Diego) to articles acquired in the Republic of Mexico, a contiguous country which maintain a free zone or free port, by a returning resident of the United States unless such resident has remained beyond the territorial limits of the United States for a period of not less than 24 hours. This paragraph shall be effective on the day following the expiration of 90 days after the date hereof, with respect to goods arriving at any port in the United States when free entry under the $100 exemption is claimed by reason of the arrival of a resident of the United NOTE: The last sentence of paragraph (e) of this section was amended by T.D. 50000, Oct. 26, 1939; 4 F.R. 4445. § 8.43 Refund of special deposits. NOTE: Paragraph (b) of this section was amended by substituting the words "60 days after the date of the notice" for the words "30 days after the notice" at the end of the third sentence, by T.D. 50000, Oct. 26, 1939; 4 F.R. 4445. ANIMALS AND BIRDS § 8.75 Purebred animals for breeding purposes; affidavit; certificate. * (b) No claim for free entry shall be allowed in liquidation of the entry until the collector of customs has received from the Department of Agriculture a certificate that the 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. Importers are required by regulations of the Department of Agriculture to make application for a certificate of pure breeding direct to the Bureau of Animal Industry of that Department on A. H. Form 105, accompanied by an affidavit on A. H. Form 283. The regulations of the Department of Agriculture prescribing the requirements for the issuance of certificates of pure breeding provide that all animals im ported under such regulations must be accompanied to the United States customs port of first arrival by certificates of pedigree and transfers of ownership in order that identification may be accomplished, and that, if such animals are moved from such port prior to the presentation of such certificates and transfers, such action shall constitute a waiver of any further claim to certification under such regulations. (c) The regulations of the Department of Agriculture prescribing the requirements for the issuance of certificates of pure breeding covering animals entered under paragraph 1606 require an examination (for the purpose of determining identity) by a Federal inspector at the coast or border port of arrival of the animals. In the cases of cats and dogs arriving at Canadian border ports, customs officers and employees are hereby authorized and directed to make the examination required by such regulations of the Department of Agriculture. Customs officers and employees are also authorized and directed to make such examinations at the ports of New York and Boston, Provided, The dog or cat is brought into the United States by a passenger. (Par. 1606 (a), (b), sec. 201, 46 Stat. 672; 19 U.S.C. 1201) [As amended by T.D. 49882, June 3, 1939; 4 F.R. 2379] CROSS REFERENCES: For regulations relating to exportation and importation of animals and animal products, see 9 CFR Parts 91-96. For regulations of the Bureau of Animal Industry regarding pure-bred animals, see 9 CFR Part 151. § 8.76 Same; bond for production of evidence; deposit of estimated duties; stipulation. (a) Where the pedigree certificate and evidence of transfer of ownership were presented in accordance with the regulations of the Department of Agriculture mentioned in § 8.75 (b), the animal may be released from customs custody upon the furnishing by the importer of a bond on customs Form 7551 or 7553 for the production, within 6 months, of the affidavit required by § 8.75 (a) (if such affidavit cannot be filed at the time of entry) and a certificate of pure breeding. (b) Such bond will be canceled only upon the production of the required evidence or on payment of duties. (c) In cases where the pedigree certificate and evidence of transfer of ownership were presented in accordance with the regulations of the Department of Agriculture, the importer, if he so elects, may, in lieu of giving a bond, deposit estimated duties and file a stipulation with the collector within 10 days after the date of entry to produce the affidavit and certificate of pure breeding within 6 months from the date of entry, whereupon the liquidation of the entry shall be suspended. (d) If the pedigree certificate and evidence of transfer of ownership were not presented in accordance with such regulations of the Department of Agriculture, a deposit of estimated duties, in addition to the regular entry bond, shall be required. (Par. 1606 (a), (b), sec. 201, 46 Stat. 672; 19 U.S.C. 1201) [As amended by T.D. 49882, June 3, 1939; 4 F.R. 2379] NOTE: See references following § 8.75. PRODUCTS OF AMERICAN FISHERIES § 8.83a Free entry status of certain whale, fish and marine animal oils and fatty acids. If whale oil (except sperm oil), fish oil (except cod oil, cod-liver oil, and halibut-liver oil), or marine-animal oil of any kind, whether or not such whale, fish, or marine-animal oil be refined, sulphonated, sulphated, hydrogenated, or otherwise processed, or fatty acids derived from any of the foregoing, entered for consumption or withdrawn from warehouse for consumption after June 30, 1939, is claimed to be free of the import tax provided in section 2491 (a), I.R.C., as a product of American fisheries, there shall be filed in connection with the entry, in addition to the documents required by § 8.83, a declaration of the master of the American fishery giving the names of the vessels which took and captured the whales, fish, or marine animals from which such oil or fatty acids were produced and stating whether such vessels at the time of taking the whales, fish, or marine animals, were documented under the laws of the United States. No vessel shall be considered to be the taking vessel within the meaning of this section unless the whales, fish, or marine animals from which the oil or fatty acids were produced were taken and captured di |