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THIS compilation was originally issued in bulletin form for the exclusive use of Alfred Fantl clients and the Alfred Fantl buying staff. In compliance with general demand, it is now published in book form for limited distribution.

The rulings herein classified and codified, interpreted and explained, while authentic, are subject to change, due to decisions of the Custom authorities in cases where new situations have arisen or where the interpretations are subject to debate.

It is suggested that before any transactions involving large expenditures are negotiated, the matter be put before the nearest Custom official for definite verification,

If this work can helpfully guide the average American merchant to a better understanding of the Tariff as involving principles, problems and practices, it will effectually have served its purpose.

Price One Dollar

COPYRIGHT, 1923, ALFRED FANTL

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FANTL'S TARIFF FACTS

The Public's Need for Them \HERE is a growing and regrettable tendency among the great T: consuming public to place upon the retailer the burden of

blame for price increases, looking upon him as a controlling factor in the price situation. Because of inability to interpret Tariff Regulations properly, many a merchant today is permitting this attitude of misunderstanding to become, to his detriment, a fixed habit of mind.

But Tariff Rulings are usually so complex in their construction, so confusing in their interpretation, as to make it well nigh impossible for the merchant himself to understand their technical phraseology—much less to pass on to his customers what knowledge may be gleaned from them!

It is our hope that this boiled-down digest of the Tariff Acts of 1922 and 1913, with our various excerpts, comments and suggestions, will prove of practical value to every retailer, not only in answering the all-important Tariff questions uppermost in his mind, but by showing him, tangibly and helpfully, how to use the facts it contains for sounder merchandising and greater profit.

Carefully compiled, accurately analyzed, concisely arranged, this Abstract touches all salient points. It enables the retailer at a moment's notice to cite the old as well as new duties levied on every individual item offered for sale in his store. It provides a thorough understanding of all competitive factors influencing prices on imported and domestic merchandise. It draws detailed comparisons between duties levied under Act of 1922 with those levied under Act of 1913. It cites, with definite schedules, duties on raw materials and on partly finished goods.

Every item is conveniently classified for quick reference; the classification, under Section I, conforms to that adopted for department stores by The National Retail Dry Goods Association.

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