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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 packago 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 im. porter 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.


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.



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.


Foreign Goods.

When imported merchandise on which duties have been paid is exported directly from the custody of the government, the exporter is entitled to a drawback of the duties paid on such merchandise less 1 per centum; provided that the merchandise shall be exported in the condition in which imported within three years from the date of importation, that the duties paid thereon shall not be less than fifty dollars, that official custody thereof shall have been continuous, and that proper entry for exportation shall have been made.

Articles of Domestic Manufacture.

All articles made wholly from imported materials, and many articles made partly from such materials, are entitled on exportation to a drawback of the duties paid on the materials used in their manufacture, less one per centum of such duties.

If any imported materials are used in the manufacture of an article made in part from domestic materials, and the imported materials or the parts made from such materials shall so appear in the completed article that the quantity or measure thereof may be ascertained, such article is entitled on exportation to a drawback of the duties paid on the imported materials used, less one per centum of such duties.

Such drawback is allowed under general and special regulations prescribed by the Secretary of the Treasury.

On the exportation of medicinal or toilet preparations (including perfumery) hereafter manufactured or produced in the United States in part from domestic alcohol on which an internal-revenue tax has been paid, there shall be allowed a drawback equal in amount to the tax found to have been paid on the alcohol so used; provided that no other than domestic tax-paid alcohol shall have been used in the manufacture or production of such preparations. Such drawback shall be determined and paid under such rules and regulations, and upon the filing of such notices, bonds, bills of lading, and other evidence of payment of tax and exportation, as the Secretary of the Treasury shall prescribe.

Before drawback can be paid on any article the Secretary of the Treasury must have information re ive to the facts and conditions of the manufacture or production of the article, that he may determine whether it is covered by the terms of the law. If the article is entitled to drawback, the Secretary must have full knowledge of kinds of materials used, process of manufacture, and wastage of material in such process, that he may prescribe the necessary special regulations governing inspection, ascertainment of quality, and rate of allowance.

Our experience in securing the establishment of rates of allowance on articles not before placed on the drawback schedule has been such that we can confidently promise efficient service in the matter of securing new rates of allowance, and in having old rates revised when revision is made necessary by change in conditions or processes of manufacture.

We have in our business a department in which experienced employees give their attention exclusively to drawback matters. Our business connections at all frontier and seaboard ports of the country give us special advantages in collecting drawbacks on articles shipped from interior points.

We offer the benefits of these advantages and of others incident to the great volume of our business to exporters generally. Our advantages enable us to reduce to the minimum the expenses of collecting drawback on "through shipments.”

We purposely omit publishing a list of the articles on which a rate of drawback of duties may have been established.

Drawbacks of duties are being constantly allowed on such a variety of articles that it is impossible for a publication which a rate of drawbacks of duties may have been estabof this kind, which may be in use for some time, to give satisfactory information, as many new rates of drawback on duties are likely to be established before another edition of this book is published.

We shall be glad to furnish information, free of charge upon application, to any purchaser of this tariff book concerning the latest rates of drawbacks of duties that may have been established, and will also undertake to give advice concerning the possible establishment of rates of drawback of duties on any imported goods that our friends or correspondents may be interested in.


The advice to foreign tourists and immigrants on following pages applies, except that particular attention is called to paragraph 642, which in part reads as follows: Residents of the United States returning from abroad, all wearing apparel and other personal 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 one hundred dollars in value of articles purchased 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 upon their return.

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