DRAWBACK OF CUSTOMS DUTIES.

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 relative 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 estab

of 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.

ADVICE TO AMERICAN TOURISTS.

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.

ADVICE TO FOREIGN TOURISTS AND EMIGRANTS.

The following are the only articles exempt from duty as the property of tourists arriving from abroad, except such articles as are free by law:

Wearing apparel in actual use, or that has been in use, or that is necessary for the present comfort or convenience of the owner. Articles of clothing, which have not been in actual use and not necessary for the present comfort or convenience of the owner, are dutiable.

Professional books, implements, instruments and tools of trade, occupation, or employment of the person arriving. This includes theatrical wardrobes actually belonging to actors arriving with the articles.

Personal effects, viz.: Such articles as are worn on the person, or used in connection therewith. This includes jewelry that has been worn, or is in use by the owner, but only one watch is passed free for a single passenger.

Books, libraries, or parts of libraries (other than professional), that have been used abroad for not less than one year.

Household effects that have been used abroad for not less than one year.

Free entry of all of the above articles is conditional upon the fact that they are not merchandise nor intended for sale, but are simply the personal property in use, and intended for the use of the person bringing them.

The above list includes everything that is free by reason of being the property of returning tourists. Many other articles are free under the general tariff laws, which will be found in the "Alphabetical Schedule." The rates of duty on all dutiable goods will also be found in the schedule.

Passengers' declaration forms will be given to passengers during the voyage. These blanks are divided into two sections, one for the goods exempt from duty, according

to the foregoing list, and one for dutiable articles. Passengers must fill these out carefully, giving full and true details of everything they have with them. If a family is arriving, the senior member may include everything belonging to the family in one declaration.

If the contents of any one trunk or package exceed $500 in value, or if the dutiable articles in any trunk or package are such that a proper examination cannot be made at the wharf, the trunk or package will be sent to the U. S. Public Stores for examination and appraisement.

Particular attention is called to this provision of law: Whenever any article subject to duty is found in baggage which was not at the time of making declaration mentioned by the person making declaration, such article shall be forfeited, and the person in whose baggage it is found shall be liable to a penalty of treble the value of the article.

The exemption from duty of household effects, and books that have been in use not less than one year, is not limited to those actually brought by passengers. They may be imported any time after the passenger's arrival.

To ensure safety and speedy delivery to any part of the United States, follow carefully the directions given in "Shipping Instructions," page xviii.

Information regarding passports or any matter connected with the customs business, will be furnished on application at any of our offices.