executed in the following form, the entry shall be liquidated free of duty under item 836.00, Tariff Schedules of the United States:

I hereby certify that the above described materials covered by this certificate are strategic materials acquired by the Commodity Credit Corporation as a result of barter or exchange of agricultural commodities or products as provided for in section 303 of the Agricultural Trade Development and Assistance Act of 1954 (7 U. S. C. 1692). Free entry under the provisions of item 836.00, Tariff Schedules of the United States, is claimed.

(Name)

(Title)

Who has been designated by Commodity Credit Corporation, or other government agency, under authority from the Commodity Credit Corporation, to make claim for free entry, and to execute certifications necessary to establish the right to exemption from duty.

(b) When the certification set forth in paragraph (a) of this section is not on a copy of the entry form, it must clearly and unmistakably identify the material covered by the entry.

WOOLEN TEXTILES

§ 10.111 Woolen textiles imported to be used in the manufacture of apparel for members of religious orders.

(a) Serges, weighing not over 6 ounces per square yard, and other fabrics weighing not over 4 ounces per square yard, all the foregoing (not including hand-woven fabrics with a loom width of less than 30 inches), of sheep's wool, valued over $4 per pound, in solid colors, imported to be used in the manufacture of apparel for members of religious orders, entered, or withdrawn from warehouse, for consumption under item 336.20 or item 336.25, Tariff Schedules of the United States, may be released on deposit of estimated duties at the rate applicable under the appropriate item if there is filed with the entry or the withdrawal a declaration of a person having knowledge of the facts that the fabrics were imported to be used in the manufacture of apparel for members of religious orders. Liquidation of the entry covering the fabrics shall be suspended until the proof of use provided for in paragraph (b) of this section is furnished or the time allowed for the production thereof has expired.

(b) Within 1 year from the date of the entry (in case of warehouse entries as well as consumption entries) or any extension of that period as hereinafter provided for, the importer shall furnish proof of use satisfactory to the collector that the imported fabrics have been used in the manufacture of apparel for members of religious orders. The collector may, upon written application of the importer before the expiration of the initial or any extended period, extend the period for further periods of 1 year each, but not to exceed 5 years from the date of entry. The proof of use shall be based on adequate and carefully kept records of the importer, which shall be open at all times to inspection by employees of the Customs Service and which shall be retained for a period of 3 years from the date of liquidation of the entry.

(c) When proof of use is not furnished within the 1 year period or any extension thereof provided for in paragraph (b) of these regulations, the entry shall be liquidated at the appropriate rate applicable under schedule 3, part 3C, Tariff Schedules of the United States.

LATE FILING OF FREE ENTRY DOCUMENTS § 10.112 Filing free entry documents after entry.

Whenever a document, form, or statement required by regulations in this part to be filed in connection with the entry is not filed at the time of the entry or within the period for which a bond was filed for its production but failure to file it was not due to willful negligence or fraudulent intent, such document, form, or statement may be filed at any time prior to liquidation of the entry or, if the entry was liquidated, before the liquidation becomes final.

§ 10.113

PUMICE STONE

as

Pumice stone to be used in the manufacture of concrete masonry products, such as building blocks, bricks, tiles, and similar forms. (a) Pumice stone, when entered, or withdrawn from warehouse, for consumption, to be used in the manufacture of concrete masonry products, such building blocks, bricks, tiles, and similar forms, may be released without the payment of duties, if there is filed with the entry or withdrawal a declaration of a person having knowledge of the facts that the pumice stone be used imported to in the was

manufacture of concrete masonry products, such as building blocks, bricks, tiles, and similar forms. Liquidation of the entry covering the pumice stone shall be suspended until the proof of use provided for in paragraph (b) of this section is furnished or the time allowed for the production thereof has expired.

pumice

(b) Within 1 year from the date of the entry (in the case of warehouse entries as well as consumption entries) or any extension of that period as hereinafter provided for, the importer shall furnish proof of use satisfactory to the collector that the imported stone has been used in the manufacture of concrete masonry products, such as building blocks, bricks, tiles, or similar forms. The collector may, upon written application of the importer before the expiration of the initial or any extended period, extend the period for further periods of 1 year each, but not to exceed 5 years from the date of entry. The proof of use shall be based on adequate and carefully kept records of the importer, which shall be open at all times to inspection by employees of the Customs Service and which shall be retained for a period of 3 years from the date of liquidation of the entry.

(c) When proof of use is not furnished within the 1 year period or any extension thereof provided for in paragraph (b) hereof, the entry shall be liquidated with the assessment of duty at the appropriate rate, if any.

11.18

False notice of copyright.

11.19

11.20 11.21

Recordation of copyrighted works.
Piratical copies.

United States manufacturing require

ments; copies not produced in accordance with 17 U.S.C. 16.

AUTHORITY: The provisions of this Part 11 issued under R.S. 161, 251, sec. 624, 46 Stat. 759, sec. 101, 76 Stat. 72; 5 U.S.C. 22, 19 U.S.C. 66, 1624, Gen. Hdnote. 11, Tariff Schedules of the United States, except as otherwise noted.

SOURCE: The provisions of this Part 11 appear at 28 F.R. 14701, Dec. 31, 1963, unless otherwise noted.

PACKING AND STAMPING

§ 11.1 Cigars,

cigarettes, medicinal preparations, and perfumery.

(a) All cigars and cigarettes imported into the United States, except importations by mail and in baggage, shall be placed in the public stores or in a designated bonded warehouse to remain until inspected, weighed, and repacked, if necessary, under the customs and internalrevenue laws. However, if the invoice and entry presented specify all of the information necessary for prompt determination of the estimated duty and tax on the packages of cigars and cigarettes covered thereby, the collector may permit designation of less than the entire importation for examination.

(b) After the cigars and cigarettes have been examined, weighed, and appraised, before release the inspecting officer shall verify that they are in properly constructed packages, conforming to the requirements of the regulations of the Internal Revenue Service, bearing a legible imprint or a securely affixed label stating the quantity, kind, and classification for tax purposes as required by such regulations. Cigars or cigarettes must be in compliance with such requirements before being released for consumption unless specifically exempted therefrom as indicated in § 11.3.

(c) The immediate containers of all domestic cigars, cigarettes, medicinal preparations, and perfumery, which are returned to the United States and are subject to a duty equal to an internalrevenue tax, shall be stamped by the customs inspector with a rubber stamp bearing the legend "U.S. CustomsAmerican Goods Returned--

Inspector." The inspector's initials shall appear in the space provided therefor. The packaging requirements set forth in paragraph (b) of this section apply to returned cigars and cigarettes of domestic origin.

§ 11.2 Manufactured tobacco.

(a) Manufactured tobacco must be in compliance with package and notice requirements for internal revenue purposes (26 CFR Part 275) before being released for consumption unless specifically exempted therefrom as indicated in § 11.3. If the invoice and entry presented for manufactured tobacco specify all of the information necessary for prompt determination of the estimated duty and tax on the manufactured tobacco covered thereby, the collector may permit designation of less than the entire importation for examination.

or to a manufacturer of tobacco products in accordance with regulations of the Internal Revenue Service (26 CFR Part 275), except that as stated in § 9.8(a) (2) of this chapter such a release may not be made under a mail entry. Upon such a release, the additional copy of the customs entry or withdrawal form marked or stamped "For Internal Revenue Purposes" shall be returned to the dealer or manufacturer for his retention.

(b) Tobacco products and cigarette papers and tubes may be released from customs custody without payment of any applicable internal revenue tax upon presentation with the customs entry or withdrawal form of Internal Revenue Form 2145 or 3072 in triplicate, certified by the appropriate assistant regional commissioner (alcohol and tobacco tax). Customs shall complete the notice of release, retain one copy, send one copy to the assistant regional commissioner, and return one copy to the manufacturer for his retention. Such a release may not be made under a mail entry as stated in § 9.8(a) (2) of this chapter.

§ 11.3 Package and notice requirements for tobacco products; package requirements for cigarette papers and tubes.

To

Exemptions from tax on tobacco products and cigarette papers and tubes apply in accordance with regulations of the Internal Revenue Service (26 CFR 275.45) upon release from customs custody of such articles imported by consular officers and employees of foreign states. Exemptions from tax apply to samples of cigars, cigarettes, manufactured tobacco, and cigarette tubes upon release from customs custody in accordance with 26 CFR 275.46, 275.47, and 275.48. bacco products and cigarette papers and tubes may also be released without payment of tax as provided in § 11.2a (b) and for exhibition in accordance with Part 32 of this chapter. Additionally, tobacco products or cigarette papers and tubes may be admitted free of duty and tax under the provisions of schedule 8, part 2A, Tariff Schedules of the United States, or section 321, Tariff Act of 1930, as amended, §§ 10.29, 10.30, 10.30a, 10.30b, 10.30c, 23.4 (c) or Part 54 of this chapter. Except in the foregoing instances and in any instance that such articles are imported in passengers' baggage or are to be released under a mail entry for the personal consumption of the importer or for disposition as his bona fide gift, the

(b) In the case of returned American manufactured tobacco, the packages shall be marked or stamped by customs with the inscription "American goods returned."

§ 11.2a Release from customs custody without payment of tax of tobacco materials; tobacco products; cigarette papers and tubes.

(a) Tobacco materials subject to internal revenue tax under section 5701 or 7652 of the Internal Revenue Code of 1954 may be released from customs custody without payment of tax for delivery to a dealer in tobacco materials

provisions in Part 275 of the regulations of the Internal Revenue Service (26 CFR Part 275) as to packages and notices thereon apply.

§ 11.4 Playing cards.

(a) Imported playing cards subject to tax under section 4451, Internal Revenue Code of 1954, not bearing stamps in payment of the tax affixed abroad in accordance with regulations of the Internal Revenue Service (26 CFR Part 45, subpart B), shall not be released for consumption until the required internalrevenue stamps have been affixed thereto and canceled by the importer in accordance with such regulations." Imported playing cards bearing the required stamps affixed abroad may be treated the same as any importation subject only to duty.

(b) The immediate containers of reimported domestic playing cards which are subject to a duty equal to an internal-revenue tax shall be stamped by the customs inspector with a rubber hand stamp bearing the legend-"U.S. Customs-American goods returned

Inspector," to denote the payment of duty equal to the internalrevenue tax. The inspector's initials shall appear in the space provided therefor.

§ 11.5

Oleomargarine; adulterated butter; filled cheese.

Imported oleomargarine, adulterated butter, and filled cheese are subject to special packaging requirements under regulations of the Internal Revenue Service (26 CFR Part 45, Subparts E, G, and H, respectively), and to internalrevenue taxes imposed in addition to duty under sections 4591, 4812, and 4831, Internal Revenue Code of 1954, the payment of which must be represented by stamps.2 Imported merchandise suspected of being such articles, but not entered as such, shall be detained by the collector of customs and the facts reported to the district director of internal revenue of the district, to whom such

2 Internal-revenue stamps for imported playing cards, oleomargarine, adulterated butter, and filled cheese will be sold to the owner or consignee of the merchandise by the district director of internal revenue for the district in which is located the office of the collector of customs where the customs entry is filed, upon requisition therefor on the order form duly executed by an authorized customs officer.

samples shall be furnished as may be requested. Imported oleomargarine, adulterated butter, and filled cheese shall not be released from customs custody until the proper internal-revenue stamps have been affixed and canceled by the importer as required by the regulations of the Internal Revenue Service.

§ 11.6 Distilled spirits, wines, and malt liquors in casks and similar contain

ers.

All distilled spirits, wines, and malt liquors imported in pipes, hogsheads, tierces, barrels, casks, or other similar packages shall be stamped in accordance with 19 U.S.C. 467.3 The provision in that section that such spirits, wines, and liquors shall be first placed in public store or bonded warehouse is construed as directory only and such merchandise, unless otherwise required to be sent to the public store, may, in the discretion of the collector, be inspected, gauged, marked, and stamped at the place of unlading or at another suitable place if, in the opinion of the collector such inspecting, gauging, marking, and stamping can be done with facility and effectiveness.

(Sec. 11, 20 Stat. 342; 19 U.S.C. 467)

§ 11.7 Distilled spirits and other alcoholic beverages imported in bottles and similar containers; regulations of the Internal Revenue Service. The importation of distilled spirits and other alcoholic beverages in bottles

"All distilled spirits, wines, and malt liquors, imported in pipes, hogsheads, tierces, barrels, casks, or other similar packages, shall be first placed in public store or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected, marked, and branded by a United States customs-gauger, and a stamp affixed to each package, indicating the date and particulars of such inspection; and the Secretary of the Treasury is authorized to prescribe the form of, and provide, the requisite stamps, and to make all regulations which he may deem necessary and proper for carrying the foregoing requirements into effect. Any pipe, hogshead, tierce, barrel, cask, or other package withdrawn from public store or bonded warehouse purporting to contain imported liquor, found without having thereon the stamp hereby required shall be, with its contents, forfeited to the United States; (19 U. S. C. 467)

"Beverages in this subpart, containing over 24 percent of ethyl alcohol by volume when imported, are classed as spirits under (Schedule 1, part 12C, headTariff Schedules of the United

item 168.50." note 1, States.)