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In offering the accompanying alphabetically arranged compilation of the United States Customs Tariff, Act of October 30, 1913, the publishers call attention to the fact that many of the articles comprised in the 20,000 items that the tariff specifies are not directly mentioned in the text of the tariff law. It is therefore necessary in determining rates of duty on such articles to give due consideration to many Treasury Department rulings and business precedents in order to properly fix the rates of duty on the many articles embraced in the schedules of this volume.
This publication contains an exact copy of the text of the Tariff Act, which is printed by schedules and paragraphs in the front pages. This is followed by an alphabetical list of articles, which is the most distinctive part of the publication as it enables the prompt ascertainment of each article and the rate of duty applicable thereto, in all instances that require an explanatory reference, court and Treasury decisions are given.
Great care has been exercised in the preparation of this tariff, but owing to the extremely technical and complicated provisions which are open to many different judicial interpretations, the publishers cannot agree to accept any responsibility in the event of a discrepancy.
Any doubtful question that may be of interest to the purchasers of this book should be referred to the publishers, who will gladly consider and explain as fully as possible.
R. F. DOWNING & CO.
IMMEDIATE TRANSPORTATION OF
MERCHANDISE IN BOND.
Under an Act of Congress dutiable merchandise can be transported in bond without examination or appraisement, except merchandise in bulk or of perishable nature, to the following ports:
Ports to Which Merchandise May Be Transported Without
Appraisement, Under the Act of June 10, 1880. Albany, N. Y.
Grand Haven, Mich. Pittsburgh, Pa.
Grand Rapids, Mich. Port Arthur, Tex.
Port Huron, Mich.
Honolulu, Hawaii. Portsmouth, N. H. Bellingham, Wash. Houston, Tex.
Port Townsend, Wash. Birmingham, Ala. Indianapolis, Ind.
Providence, R. I.
Rochester, N. Y.
St. Augustine, Fla.
St. Joseph, Mo.
St. Louis, Mo.
St. Paul, Minn.
Los Angeles, Cal. Sabine Pass, Tex.
Salt Lake City, Utah.
San Antonio, Tex.
Middletown, Conn. San Diego, Cal.
Minneapolis, Minn. San Francisco, Cal. Council Bluffs, Iowa. Mobile, Ala.
Sault Ste. Marie, Mich.
New Bedford, Mass. Sioux City, Iowa.
So. Manchester, Conn.
Newport News, Va. Stamford, Conn.
Niagara Falls, N. Y. Syracuse, N. Y.
Utica, N. Y.
Washington, D. C.
Wilmington, N. C.
All merchandise imported into the United States must be invoiced when actually purchased, or agreed to be purchased, at the foreign price actually paid for same, but should not be entered at less than the foreign market value. If goods are purchased at less than their market value, addition of the difference should be made by the importer at time of entry. If purchased at more than actual market value the importer can deduct the difference on entry. The foreign market value of merchandise is the price at which the goods are openly offered in the principal markets of the country from which they are exported to the United States, and the price at which any one can purchase them in the usual wholesale quantities at time of exportation.
Merchandise consigned for account of the foreign owner must be invoiced at the actual market value, that is, at the price for which it could be purchased in the open market; provided, however, that merchandise which is consigned for sale in this country for account of the foreign owner and is exclusively manufactured for sale in the United States and not sold in the home market whence exported will be appraised on the basis of the wholesale selling price in the United States; due allowance being made for duties, freight, etc., and a commission not exceeding six per cent., if any has been paid or contracted to be paid on consigned goods, or a reasonable allowance for general expenses and profits (not to exceed eight per cent.) on purchased goods.
Invoices must be made out in full detail, showing the exact cost or market value of each article and the exact contents of each package; also giving separately a description and the cost of packages, including boxes, cartons, etc., and of other expenses necessary for putting the merchandise in condition to ship.
Invoices must also be made out in the currency of the country from which the goods come, or, if purchased, in the currency actually paid therefor.
RULES FOR ASCERTAINING DUTIES.
Specific provisions by name of any article overrules general provisions.
If an article sought for is not found in the schedule, look for the material of which it is composed. Whenever duty is levied upon the ton weight the English ton of 2,240 pounds is meant.
Proof spirits are that alcoholic liquor which contains one-half its volume of a specific gravity of seven thousand nine hundred and thirty-nine ten-thousandths (.7939) at sixty degrees Fahrenheit. There shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits, except that when it shall appear to the collector of customs from the gauger's return, verified by an affidavit by the importer to be filed within five days after the delivery of the merchandise, that a cask or package has been broken or otherwise injured in transit from a foreign port and as a result thereof a part of its contents amounting to 10 per centum or more of the total value of the contents of the said cask or package in its condition as exported, has been lost, allowance therefor may be made in the liquidation of the duties. All allowances for damage of any kind on the voyage of importation are abolished, but the importer can abandon within ten days after entry all or any portion of an invoice, provided that not less than ten per cent. of an invoice is abandoned, and be relieved of the duties on the portion so abandoned, and the portion abandoned will be sold for account of the Government.
Duty is charged on all cartons, cases, crates, boxes, sacks and coverings of any kind, and on all other costs, charges and expenses incident to placing the goods, wares and merchandise in condition, packed ready for shipment to the United States; but it is not charged upon commission when such commission is paid only for buying and does not accrue till goods are ready for shipment, provided that all costs for packing, etc., are charged for, exclusive of commission. Charges accruing after goods are packed ready for shipment are not dutiable.
PAYMENT OF DUTIES.
For importers who are not located at ports of entry, and for all others who desire it, we can pay duty at New York. Special arrangements regarding the advancing of duties can be made by corresponding with us at New York.
Arrangements can be made with us for the payment of duty at any of the ports of entry in the United States where we have an agency. (See List of Agencies.)
We can also provide for the payment of duties in the Dominion of Canada, and will furnish on application the rates of duty in that country.
Goods can be entered in bond at New York and afterwards transported to Canada or any foreign country without payment of duty, or duty can be paid at any time; provided, however, no goods can remain in bond more than three years from the date of original importation.
SUITS FOR RECOVERY OF DUTIES
Particular attention is called to the fact that occasionally rates of duty are exacted by collectors of customs on various classes of merchandise that are, or are supposed to be, erroneous. In such cases we are at all times ready to have the exactions investigated, and, if there is a good foundation for a claim, we will have it tested in the courts at small cost to the importer. For this purpose we have constantly available the very best legal talent, and also keep ourselves well informed as to the various points arising under the tariff act. Our special knowledge is always at the disposal of our clients.
Any further information on this subject we will be pleased to furnish on application.