namely: Men's gloves not over twelve inches in length, $6 per dozen pairs; women's and children's gloves not over twelve inches in length, $5.50 per dozen pairs; for each inch or fraction thereof in excess of twelve inches, 50 cents per dozen pairs: Provided, That, in addition thereto, on all the foregoing there shall be paid each of the following cumulative duties: When machine seamed, otherwise than overseamed, $1 per dozen pairs; when seamed by hand, $5 per dozen pairs; when lined with cotton, wool, silk, or other fabrics, $3.50 per dozen pairs; when trimmed with fur, $4 per dozen pairs; when lined with leather or fur, $5 per dozen pairs: Provided further, That all the foregoing shall be dutiable at not less than 50 per centum ad valorem: Provided further, That glove tranks, with or without the usual accompanying pieces, shall be subject to 75 per centum of the duty provided for the gloves in the fabrication of which they are suitable.

(b) Gloves wholly or in chief value of leather made from horsehides or cowhides (except calfskins), whether wholly or partly manufactured, 25 per centum ad valorem.

PAR. 1533. Catgut, whip gut, oriental gut, and manufactures thereof, and manufactures of worm gut, not specially provided for, 40 per centum ad valorem.

PAR. 1534. Gas, kerosene, or alcohol mantles, and mantles not specially provided for, treated with chemicals or metallic oxides, wholly or partly manufactured, 40 per centum ad valorem.

PAR. 1535. Artificial flies, snelled hooks, leaders, or casts, finished or unfinished, 55 per centum ad valorem; fishing rods and reels, and parts thereof, finished or unfinished, not specially provided for, 55 per centum ad valorem; fish hooks, artificial baits, and all other fishing tackle and parts thereof, fly books, fly boxes, fishing baskets or creels, finished or unfinished, not specially provided for, except fishing lines, fishing nets, and seines, 45 per centum ad valorem. (As amended July 17, 1952, ch. 928, § 3, 66 Stat. 757.)

AMENDMENTS

1952-Act July 17, 1952, amended paragraph by striking out the proviso relating to importation of feathers.

EFFECTIVE DATE OF 1952 AMENDMENT Amendment of paragraph as effective at the close of the 30th day after July 17, 1952, see note set out under paragraph 1518 of this section.

PAR. 1536. Candles, 272 per centum ad valorem; manufactures of amber, bladders, or wax, or of which these substances or any of them is the component material of chief value, not specially provided for, 20 per centum ad valorem.

PAR. 1537. (a) Manufactures of bone, chip, grass, sea grass, horn, quills, palm leaf, straw, weeds, or whalebone, or of which these substances or any of them is the component material of chief value, not specially provided for, 25 per centum ad valorem; manufactures of chip roping, 25 per centum ad valorem. The terms "grass" and "straw" mean these substances in their natural state and not the separated fibers thereof.

(b) Manufactures of india rubber or gutta-percha, or of which these substances or either of them is the

component material of chief value, not specially provided for, 25 per centum ad valorem; automobile, motorcycle, and bicycle tires composed wholly or in chief value of rubber, 10 per centum ad valorem; molded insulators and insulating materials, wholly or partly manufactured, composed wholly or in chief value of rubber or gutta-percha, 30 per centum ad valorem; manufactures composed wholly or in chief value of india rubber known as "hard rubber", not specially provided for, finished or unfinished, 35 per centum ad valorem.

(c) Combs of whatever material composed, except combs wholly of metal, not specially provided for; if valued at $4.50 or less per gross, 1 cent each and 25 per centum ad valorem; if valued at more than $4.50 per gross, 2 cents each and 35 per centum ad valorem.

PAR. 1538. Manufactures of ivory or vegetable ivory, or of which either of these substances is the component material of chief value, not specially provided for; manufactures of mother-of-pearl or shell, or of which these substances or either of them is the component material of chief value, not specially provided for; and shells and pieces of shells engraved, cut, ornamented, or otherwise manufactured, 35 per centum ad valorem.

PAR. 1539. (a) Electrical insulators and other articles, wholly or partly manufactured, composed wholly or in chief value of shellac or copal, not specially provided for, 30 per centum ad valorem.

(b) Laminated products (whether or not provided for elsewhere in this chapter) of which any synthetic resin or resin-like substance is the chief binding agent, in sheets or plates, 25 cents per pound and 30 per centum ad valorem; in rods, tubes, blocks, strips, blanks, or other forms, 50 cents per pound and 40 per centum ad valorem; manufactures wholly or in chief value of any of the foregoing, or of any other product of which any synthetic resin or resinlike substance is the chief binding agent, 50 cents per pound and 40 per centum ad valorem.

PAR. 1540. Moss and sea grass, eelgrass, and seaweeds, if manufactured or dyed, 10 per centum ad valorem.

PAR. 1541. (a) Musical instruments and parts thereof, not specially provided for, pianoforte or player-piano actions and parts thereof, violin bow hair, pitch pipes, tuning forks, tuning hammers, and metronomes, all the foregoing, 40 per centum ad valorem; pipe organs or pipe-organ player actions and parts thereof, 60 per centum ad valorem: Provided, That for pipe organs or pipe-organ player actions and parts thereof especially designed and constructed for installation and use in a particular church, or in a particular public auditorium at which it is not customary to charge an admission fee, which are imported for that specific use, and which are so installed and used within one year from the date of importation, the rate of duty shall be 40 per centum ad valorem; and the Secretary of the Treasury is authorized to make all needful rules and regulations for carrying out the provisions of this clause; cases for musical instruments, 50 per centum ad valorem; chin rests for violins, 40 per centum ad valorem; bridges for fretted stringed instruments, not spe

cially provided for, 50 per centum ad valorem; strings for musical instruments, composed wholly or in part of catgut, other gut, oriental gut, or metal, 40 per centum ad valorem; tuning pins, $1 per thousand and 35 per centum ad valorem.

(b) Violins, violas, violoncellos, and double basses, of all sizes, wholly or partly manufactured or assembled, made after the year 1800, $1.25 each and 35 per centum ad valorem; unassembled parts, 40 per centum ad valorem.

(c) Carillons, and parts thereof, 20 per centum ad valorem.

PAR. 1542. Phonographs, gramophones, graphophones, dictophones, and similar articles, and parts thereof, not specially provided for, 30 per centum ad valorem; needles for phonographs, gramophones, graphophones, dictophones, and similar articles, 8 cents per thousand and 45 per centum ad valorem. PAR. 1543. Rolls: Calender rolls or bowls made wholly or in chief value of cotton, paper, husk, wool, or mixtures thereof, or stone of any nature, compressed between and held together by iron or steel heads or washers fastened to iron or steel mandrels or cores, suitable for use in calendering, embossing, mangling, or pressing operations, 35 per centum ad valorem.

PAR. 1544. Rosaries, chaplets, and similar articles of religious devotion, of whatever material composed (except if made in whole or in part of gold, silver, platinum, gold plate, silver plate, or precious or imitation precious stones), valued at not more than $1.25 per dozen, 15 per centum ad valorem; valued at more than $1.25 per dozen, 30 per centum ad valorem; any of the foregoing if made in whole or in part of gold, silver, platinum, gold plate, silver plate, or precious or imitation precious stones, 50 per centum ad valorem.

PAR. 1545. Sponges, commercially known as sheepswool, 30 per centum ad valorem; sponges, commercially known as yellow, grass, or velvet, 25 per centum ad valorem; all other sponges, not specially provided for, 15 per centum ad valorem; manufactures of sponges, or of which sponge is the component material of chief value, not specially provided for, 25 per centum ad valorem.

PAR. 1546. Violin rosin, 15 per centum ad valorem. PAR. 1547. (a) Works of art, including (1) paintings in oil or water colors, pastels, pen-and-ink drawings, and copies, replicas, or reproductions of any of the same, (2) statuary, sculptures, or copies, replicas, or reproductions thereof, valued at not less than $2.50, and (3) etchings and engravings, all the foregoing, not specially provided for, 20 per centum ad valorem.

(b) Paintings in oil, mineral, water, or other colors, pastels, and drawings and sketches in pen and ink, pencil, or water color, any of the foregoing (whether or not works of art) suitable as designs for use in the manufacture of textiles, floor coverings, wall paper, or wall coverings, 20 per centum ad valorem. PAR. 1548. Peat moss, 50 cents per ton.

PAR. 1549. (a) Pencils of paper, wood, or other material not metal, filled with lead or other material, pencils of lead, crayons (including chalk crayons and charcoal crayons or fusains), not specially provided

for, 50 cents per gross and 30 per centum ad valorem; pencil point protectors, and clips, whether separate or attached to pencils, 25 cents per gross; pencils stamped with names other than the manufacturers' or the manufacturers' trade name or trade-mark, 50 cents per gross and 25 per centum ad valorem; slate pencils, not in wood, 25 per centum ad valorem.

(b) Black leads for pencils, not in wood or other material, and black leads exceeding six one-hundredths of one inch in diameter, 6 cents per gross; leads, commonly known as refills, black, colored, or indelible, not exceeding six one-hundredths of one inch in diameter and not exceeding two inches in length, 10 cents per gross, and longer leads shall pay in proportion in addition thereto; colored or crayon leads, copy or indelible leads, not specially provided for, 40 per centum ad valorem.

PAR. 1550. (a) Penholder tips, penholders, and parts thereof, gold pens, combination penholders comprising penholders, pencil, rubber eraser, automatic stamp, or other attachments, 25 cents per gross and 20 per centum ad valorem: Provided, That pens and penholders shall be assessed for duty separately.

(b) Fountain pens, fountain-pen holders, stylographic pens, and parts thereof, 72 cents per dozen and 40 per centum ad valorem: Provided, That the value of cartons and fillers shall be included in the dutiable value.

(c) Mechanical pencils, 45 cents per gross and 40 per centum ad valorem.

PAR. 1551. Photographic cameras and parts thereof, not specially provided for, 20 per centum ad valorem: Provided, That if the photographic lens is the component of chief value of the camera or of the part in which it is imported, such camera or part, including the photographic lens, shall be dutiable at the rate applicable to such photographic lens when imported separately; photographic dry plates, not specially provided for, 20 per centum ad valorem; photographic films, sensitized but not exposed or developed, of every kind except motion-picture films having a width of one inch or more, 25 per centum ad valorem; motion-picture films, sensitized but not exposed or developed, four-tenths of 1 cent per linear foot of the standard width of one and three-eighths inches, and all other widths of one inch or more shall be subject to duty in equal proportion thereto; photographic-film negatives, imported in any form, for use in any way in connection with moving-picture exhibits, or for making or reproducing pictures for such exhibits, exposed but not developed, except undeveloped negative moving-picture film of American manufacture exposed abroad for silent or sound news reel, 2 cents per linear foot; exposed and developed, 3 cents per linear foot; photographic-film positives, imported in any form, for use in any way in connection with moving-picture exhibits, including herein all moving, motion, motophotography, or cinematography film pictures, prints, positives, or duplicates of every kind and nature, and of whatever substance made, 1 cent per linear foot: Provided, That upon the importation of photographic and motion-picture films or film negatives taken from the United States and exposed in a foreign country by an American producer of motion pictures operat

ing temporarily in said foreign country in the course of production of a picture 60 per centum or more of which is made in the United States the duty shall be 1 cent per linear foot, and the Secretary of the Treasury shall prescribe such rules and regulations as may be necessary for the entry of such films or film negatives under this proviso: Provided further, That on photographic or magnetic film, tape, wire, or other material of any kind on which sound has been recorded abroad by photography, magnetism, or any means whatsoever, and which is suitable for use in reproducing sound in connection with movingpicture exhibits (not including any of the foregoing which is photographic film on which pictures have been recorded, or any of the foregoing which is provided for in paragraphs 1615 (c) or 1726 of this section), the duty shall be 1 cent per linear foot, except that this rate shall not apply to any article so long as a lower duty is in effect therefor pursuant to a proclamation issued under section 1351 of this title, to carry out a trade agreement entered into prior to July 1, 1950. (As amended Sept. 7, 1950, ch. 911, 64 Stat. 785.)

AMENDMENTS

1950-Act Sept. 7, 1950, amended paragraph by adding proviso to simplify administration of customs collections with respect to sound recordings.

PAR. 1552. Pipes and smokers' articles: Common tobacco pipes and pipe bowls made wholly of clay, valued at not more than 40 cents per gross, 15 cents per gross; valued at more than 40 cents per gross, 45 per centum ad valorem; tobacco pipe bowls, wholly or in chief value of brier or other wood or root, in whatever condition of manufacture, whether bored or unbored, and tobacco pipes having such bowls, 5 cents each and 60 per centum ad valorem; pipes, pipe bowls, cigar and cigarette holders, not specially provided for, and mouthpieces for pipes, or for cigar and cigarette holders, all the foregoing of whatever material composed, and in whatever condition of manufacture, whether wholly or partly finished, or whether bored or unbored, 5 cents each and 60 per centum ad valorem; pouches for chewing or smoking tobacco, cases suitable for pipes, cigar and cigarette holders, finished or partly finished; cigarette books, cigarettebook covers, cigarette paper in all forms, except cork paper; and all smokers' articles whatsoever, and parts thereof, finished or unfinished, not specially provided for, of whatever material composed, except china, porcelain, parian, bisque, earthenware, or stoneware, 60 per centum ad valorem; meerschaum, crude or unmanufactured, 20 per centum ad valorem.

PAR. 1553. All thermostatic bottles, carafes, jars, jugs, and other thermostatic containers, or blanks and pistons of such articles, of whatever material composed, constructed with a vacuous or partially vacuous insulation space to maintain the temperature of the contents, whether imported, finished, or unfinished, with or without a jacket or casing of metal or other material, shall be subject to the following rates of duty, namely: Having a capacity of one pint or less, 15 cents each; having a capacity of more than one pint and not more than two pints, 30 cents each; having a capacity of more than two pints, 30 cents each and in addition thereto 5 cents

for each pint or fraction thereof by which the capacity exceeds two pints; and in addition thereto, on all the foregoing, 45 per centum ad valorem; parts of any of the foregoing not including those above mentioned, 55 per centum ad valorem: Provided, That all articles specified in this paragraph when imported shall have the name of the maker or purchaser and beneath the same the name of the country of origin legibly, indelibly, and conspicuously etched with acid on the glass part, and dies stamped on the jacket or casing of metal or other material, in a place that shall not be covered thereafter: Provided further, That each label, wrapper, box, or carton in which any of the foregoing are wrapped or packed, when imported, shall have the name of the maker or purchaser and beneath the same the name of the country of origin legibly, indelibly, and conspicuously stamped or printed thereon.

PAR. 1554. Umbrellas, parasols, and sunshades, covered with material other than paper or lace, not embroidered or appliquéd, 40 per centum ad valorem; walking canes, finished or unfinished, 40 per centum ad valorem; handles and sticks for umbrellas, parasols, sunshades, and walking canes, 40 per centum ad valorem, except that if wholly or in chief value of synthetic resin, the rate shall be 75 per centum ad valorem.

PAR. 1555. Waste, not specially provided for, 10 per centum ad valorem.

PAR. 1556. Bleached beeswax, 30 per centum ad valorem.

PAR. 1557. Stamping and embossing materials of pigments, mounted on paper or equivalent backing and releasable from the backing by means of heat and pressure, three-eighths of 1 cent per hundred square inches.

PAR. 1558. That there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles not enumerated or provided for, a duty of 10 per centum ad valorem, and on all articles manufactured, in whole or in part, not specially provided for, a duty of 20 per centum ad valorem.

PAR. 1559. That each and every imported article, not enumerated in this chapter, which is similar, either in material, quality, texture, or the use to which it may be applied to any article enumerated in this chapter as chargeable with duty, shall be subject to the same rate of duty which is levied on the enumerated article which it most resembles in any of the particulars before mentioned; and if any nonenumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable, there shall be levied on such nonenumerated article the same rate of duty as is chargeable on the article which it resembles paying the highest rate of duty; and on articles not enumerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the component material thereof of chief value; and the words "component material of chief value", wherever used in this chapter shall be held to mean that component material which shall exceed in value any other single component material of the

If

article; and the value of each component material shall be determined by the ascertained value of such material in its condition as found in the article. two or more rates of duty shall be applicable to any imported article, it shall be subject to duty at the highest of such rates. (May 27, 1930, ch. 342, § 8, 46 Stat. 430; June 17, 1930, ch. 497, title I, § 1, 46 Stat. 590; 1934 Ex. Or. 6639, § 1, eff. Mar. 10, 1934; June 12, 1934, ch. 474, § 2 (a), 48 Stat. 944; June 25, 1938, 5 p. m. E. S. T., ch. 679, §§ 2, 31, 32, 33 (a), 34, 52 Stat. 1077, 1090, 1091; May 14, 1942, ch. 313, 56 Stat. 283, eff. May 15, 1942; 1946 Proc. No. 2695, July 4, 1946, 11 F. R. 7517, 60 Stat. 1352; Apr. 5, 1948, ch. 173, § 1, 62 Stat. 161; June 8, 1948, ch. 425, § 1, 62 Stat. 344; Feb. 8, 1950, ch. 4, § 1 (a), (b), 64 Stat. 4; Sept. 7, 1950, ch. 911, 64 Stat. 785; Sept. 27, 1950, ch. 1061, § 1, 64 Stat. 1075; July 17, 1952, ch. 928, §§ 1-3, 66 Stat. 755.)

CHANGE IN TARIFF RATES

The rates authorized by the several paragraphs of this section are subject to change by the President under the provisions of section 1351 of this title. Information on changes in rates effected through Presidential action may be obtained from the United States Tariff Commission.

SUBTITLE II.-FREE LIST

§ 1201. Free list.

Except as otherwise specially provided for in this chapter, the articles mentioned in the following paragraphs, when imported into the United States or into any of its possessions (except the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, and the island of Guam), shall be exempt from duty. (As amended June 25, 1938, 5 p. m., E. S. T., ch. 679, § 2, 52 Stat. 1092; 1946 Proc. No. 2695, July 4, 1946, 11 F. R. 7517, 60 Stat. 1352.)

CODIFICATION

Words "the Philippine Islands" in this paragraph were omitted on authority of 1946 Proc. No. 2695, which is set out as a note under section 1240 of Title 1394 of Title 22, Foreign Relations and Intercourse, and in which the President proclaimed the independence of the Philippines.

AMENDMENTS

1938-Act June 25, 1938, amended this paragraph by inserting "Wake Island, Midway Islands, Kingman Reef," before the words "and the island of Guam" and before the words "or the island of Guam". For effective date of said act, see section 1653a of this title.

EFFECTIVE DATE OF 1938 AMENDMENT

Section 37 of act June 25, 1938, provided that the amendment to this paragraph by said act should take effect on the thirtieth day following June 25, 1938.

SCHEDULE 16

PAR. 1601. Acids and acid anhydrides: Hydrofluoric acid, hydrochloric or muriatic acid, nitric acid, sulphuric acid or oil of vitriol, and mixtures of nitric and sulphuric acids, valerianic acid, and all anhydrides of the foregoing not specially provided for. PAR. 1602. Aconite, aloes, asafetida, buchu leaves, cocculus indicus, ipecac, jalap, licorice root, manna; marshmallow or althea root, leaves and flowers; maté, and pyrethrum or insect flowers, all the foregoing which are natural and uncompounded and are in a crude state, not advanced in value or condition

by shredding, grinding, shipping, crushing, cr any other process or treatment whatever beyond that essential to proper packing and the prevention of decay or deterioration pending manufacture: Provided, That no article containing alcohol shall be admitted free of duty under this paragraph.

PAR. 1603. Agates, unmanufactured.

PAR. 1604. Agricultural implements: Plows, tooth or disk harrows, headers, harvesters, reapers, agricultural drills and planters, mowers, horserakes, cultivators, thrashing machines, cotton gins, machinery for use in the manufacture of sugar, wagons and carts, cream separators valued at not more than $50 each, and all other agricultural implements of any kind or description, not specially provided for, whether in whole or in parts, including repair parts: Provided, That no article specified by name in Subtitle I shall be free of duty under this paragraph.

PAR. 1605. Albumen, not specially provided for. PAR. 1606. (a) Any animal imported by a citizen of the United States specially for breeding purposes, shall be admitted free, whether intended to be used by the importer himself or for sale for such purposes, except black, silver, or platinum foxes, and any fox which is a mutation, or type developed, therefrom: Provided, That no such animal shall be admitted free unless pure bred of a recognized breed and duly registered in a book of record recognized by the Secretary of Agriculture for that breed: Provided further, That the certificate of such record and pedigree of such animal shall be produced and submitted to the Department of Agriculture, duly authenticated by the proper custodian of such book of record, together with an affidavit of the owner, agent, or importer that the animal imported is the identical animal described in said certificate of record and pedigree. The Secretary of Agriculture may prescribe such regulations as may be required for determining the purity of breeding and the identity of such animal: And provided further, That the collectors of customs shall require a certificate from the Department of Agriculture stating that such animal is pure bred of a recognized breed and duly registered in a book of record recognized by the Secretary of Agriculture for that breed.

(b) The Secretary of the Treasury may prescribe such additional regulations as may be required for the strict enforcement of this provision.

(c) Horses, mules, asses, cattle, sheep, and other domestic animals straying across the boundary line into any foreign country, or driven across such boundary line by the owner for temporary pasturage purposes only, together with their offspring, shall be dutiable unless brought back to the United States within eight months, in which case they shall be free of duty, under regulations to be prescribed by the Secretary of the Treasury. (As amended Apr. 5, 1948, ch. 173, § 2, 62 Stat. 161.)

AMENDMENTS

1948-Subpar. (a) amended by act Apr. 5, 1948, which adds "platinum foxes, and any fox which is a mutation, or type developed, therefrom" following "except black, silver, or".

PAR. 1607. Animals and poultry brought into the United States temporarily for a period not exceeding

six months, for the purpose of breeding, exhibition, or competition for prizes offered by any agricultural, polo, or racing association; but a bond shall be given in accordance with regulations prescribed by the Secretary of the Treasury; also teams of animals, including their harness and tackle, and the wagons or other vehicles actually owned by persons emigrating from foreign countries to the United States with their families, and in actual use for the purpose of such emigration, under such regulations as the Secretary of the Treasury may prescribe; and wild animals and birds intended for exhibition in zoological collections for scientific or educational purposes, and not for sale or profit.

PAR. 1608. Antimony ore.

PAR. 1609. Annatto, archil, cochineal, cudbear, gambier, litmus prepared or unprepared; all the foregoing, and extracts thereof, not containing alcohol.

PAR. 1610. Antitoxins, vaccines, viruses, serums, and bacterins, used for therapeutic purposes.

PAR. 1611. Argols, tartar, and wine lees, crude or partly refined, containing less than 90 per centum of potassium bitartrate, and calcium tartrate, crude. PAR. 1612. Arrowroot, crude or manufactured, and arrowroot starch and flour.

PAR. 1613. Sulphide of arsenic.

PAR. 1614. Arsenious acid or white arsenic.

PAR. 1615. (a) Articles, the growth, produce, or manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means.

(b) Steel boxes, casks, barrels, carboys, bags, quicksilver flasks or bottles, metal drums, and other substantial outer containers of domestic or foreign manufacture, exported empty and returned as usual containers or coverings of merchandise, or exported filled with products of the United States and returned empty or as the usual containers or coverings of merchandise, including shooks and staves produced in the United States when returned as boxes or barrels in use as the usual containers of merchandise.

(c) Photographic dry plates and films of the manufacture of the United States (except moving-picture films to be used for commercial purposes), exposed abroad, whether developed or not.

(d) Photographic films light struck or otherwise damaged, or worn out, so as to be unsuitable for any other purposes than the recovery of the constituent materials, provided the basic films are of the manufacture of the United States.

(e) The foregoing provisions of this paragraph shall not apply to

(1) Any article upon which an allowance of drawback has been made under section 1313 of this title or a corresponding provision of a prior tariff act, unless such article is in use at the time of importation as the usual container or covering of merchandise not subject to an ad-valorem rate of duty;

(2) Any article of a kind with respect to the importation of which an internal-revenue tax is imposed at the time such article is entered for consumption or withdrawn from warehouse for con24626°-53-vol. 2-70

sumption, unless such article was subject to an internal-revenue tax imposed upon production or importation at the time of its exportation from the United States and it shall be proved that such tax was paid before exportation and not refunded;

(3) Any article manufactured or produced in a customs bonded warehouse in the United States and exported under any provision of law; or

(4) Any article made dutiable under the provisions of paragraph 1606 (c) of this section.

(f) Upon the entry for consumption or withdrawal from warehouse for consumption of any article previously exported, which is excepted from free entry under this paragraph by the foregoing subparagraph (e) and is not otherwise exempted from the payment of duty, there shall be levied, collected, and paid thereon, in lieu of any other duty or tax, a duty equal to the total duty and internal-revenue tax, if any, then imposed with respect to the importation of like articles not previously exported from the United States, but in no case in excess of the sum of customs draw-back, if any, proved to have been allowed upon the exportation of such article from the United States plus the amount of the internal-revenue tax, if any, imposed at the time such article is entered for consumption or withdrawn from warehouse for consumption upon the importation of like articles not previously exported from the United States. Manufactured tobacco subject to duty hereunder shall be retained in customs custody until internalrevenue stamps in payment of any part of the legal duties measured by a rate or amount of internalrevenue tax shall have been placed thereon.

(g) Any article exported from the United States for repairs or alterations may be returned upon the payment of a duty upon the value of the repairs or alterations at the rate or rates which would apply to the article itself in its repaired or altered condition if not within the purview of this subparagraph.

(h) The allowance of total or partial exemption from duty under any provision of this paragraph shall be subject to such regulations as to proof of identity and compliance with the conditions of this paragraph as the Secretary of the Treasury may prescribe. (As amended June 25, 1938, 5 p. m. E. S. T., ch. 679, § 35, 52 Stat. 1092.)

AMENDMENTS

1938-Act June 25, 1938 amended paragraph generally and subdivided it into subpars. (a)-(b), inclusive. EFFECTIVE DATE OF 1938 AMENDMENT

Section 37 of act June 25, 1938, provided that the amendment to this paragraph by said act should take effect on the thirtieth day following June 25, 1938, except as otherwise specifically provided.

PAR. 1616. Asbestos, unmanufactured, asbestos crudes, fibers, stucco, and sand and refuse containing not more than 15 per centum of foreign matter. PAR. 1617. Waste bagging, and waste sugar sack cloth.

PAR. 1618. Bananas and plantains, green or ripe. PAR. 1619. Barks, cinchona or other, from which quinine may be extracted.

PAR. 1620. Bells, broken, and bell metal, broken and fit only to be remanufactured.