CHAPTER 38-IMPORT TAXES SUBCHAPTER A. Petroleum products. SUBCHAPTER B. Coal. SUBCHAPTER C. Copper. SUBCHAPTER D. Lumber. SUBCHAPTER E. Animal and vegetable oils and seeds. SUBCHAPTER F. Oleomargarine. SUBCHAPTER G. Special provisions applicable to import taxes. Subchapter A-Petroleum Products Sec. 4521. Imposition of tax. SEC. 4521. IMPOSITION OF TAX. In addition to any other tax or duty imposed by law, there is hereby imposed upon the following articles imported into the United States, unless treaty provisions of the United States otherwise provide, a tax at the rates specified. For the purposes of such tax, the term "United States" includes Puerto Rico. (1) CRUDE PETROLEUM, FUEL, AND GASOLINE.-Crude petroleum, fuel oil derived from petroleum, gas oil derived from petroleum, and all liquid derivatives of crude petroleum, except lubricating oil and gasoline or other motor fuel, one-half cent per gallon. (2) GASOLINE OR OTHER MOTOR FUEL.-Gasoline or other motor fuel, 2 cents per gallon. (3) LUBRICATING OIL.-Lubricating oil, 4 cents per gallon. (4) PARAFFIN AND OTHER WAX PRODUCTS.-Paraffin and other petroleum wax products, 1 cent per pound. Subchapter B-Coal Sec. 4531. Imposition of tax. Sec. 4532. Exemption where exports exceed imports. SEC. 4531. IMPOSITION OF TAX. In addition to any other tax or duty imposed by law, there is hereby imposed a tax of 10 cents per 100 pounds on coal of all sizes, grades, and classifications (except culm and duff), coke manufactured therefrom, and coal or coke briquettes imported into the United States, unless treaty provisions of the United States otherwise provide. For the purpose of such tax, the term "United States" includes Puerto Rico. SEC. 4532. EXEMPTION WHERE EXPORTS EXCEED IMPORTS. The tax on the articles described in section 4531 shall not be imposed upon any such article if during the preceding calendar year the exports of the articles described in section 4531 from the United States to the country from which such article is imported have been greater in quantity than the imports into the United States from such country of the articles described in such section. Subchapter C-Copper Sec. 4541. Imposition of tax. SEC. 4541. IMPOSITION OF TAX. In addition to any other tax or duty imposed by law, there is hereby imposed upon the following articles, imported into the United States, unless treaty provisions of the United States otherwise provide, a tax at the rates specified. For the purposes of such tax, the term "United States" includes Puerto Rico. (1) GENERAL.-Copper-bearing ores and concentrates and articles provided for in paragraph 316, 380, 381, 387, 1620, 1634, 1657, 1658, or 1659 of the Tariff Act of 1930 (46 Stat. 613, 626, 627, 674, 675, 676; 19 U. S. C. 1001, 1201), 4 cents per pound on the copper contained therein. (2) OTHER ARTICLES WHERE COPPER IS CHIEF COMPONENT.—All articles dutiable under the Tariff Act of 1930 (46 Stat. 590; 19 U. S. C., chapter 4), not provided for heretofore in this section, in which copper (including copper in alloys) is the component material of chief value, 3 cents per pound. (3) OTHER ARTICLES CONTAINING 4 PERCENT OR MORE OF COPPER. All articles dutiable under the Tariff Act of 1930, not provided for heretofore in this section, containing 4 percent or more. of copper by weight, 3 percent ad valorem or three-fourths of 1 cent per pound, whichever is the lower. SEC. 4542. EXEMPTIONS. (a) COPPER LOST IN PROCESSING.-No tax shall be imposed under section 4541 on copper which is lost in metallurgical processes. (b) COPPER USABLE AS FLUX, ETC.-Ores or concentrates usable as a flux or sulphur reagent in copper smelting and/or converting and having a copper content of not more than 15 percent, when imported for fluxing purposes, shall be admitted free of the tax imposed by section 4541 in an aggregate amount of not to exceed in any one year 15,000 tons of copper content. Subchapter D-Lumber Sec. 4551. Imposition of tax. SEC. 4551. IMPOSITION OF TAX. In addition to any other tax or duty imposed by law, there is hereby imposed upon the following articles imported into the United States, unless treaty provisions of the United States otherwise provide, a tax at the rates specified. For the purposes of such tax, the term "United States" includes Puerto Rico. (1) IN GENERAL.-Lumber, rough or planed or dressed on one or more sides, except flooring made of maple (other than Japanese maple), birch, or beech, $3 per 1,000 feet, board measure. (2) WOOD DOWELS. (A) Dowels made of fir, spruce, pine, hemlock, larch, or cedar (except cedar commercially known as Spanish cedar), 75 cents per 1,000 feet, board measure. (B) Dowels made of Japanese maple, Japanese white oak, teak, box, ebony, lancewood, or lignum vitae, $3 per 1,000 feet, board measure. (C) Dowels made of wood and for which no rate of tax is specified under subparagraph (A) or (B), $1.50 per 1,000 feet, board measure. SEC. 4552. DEFINITIONS. (a) BOARD MEASURE.-In determining board measure for the purposes of this subchapter, no deduction shall be made on account of planing, tonguing, and grooving. (b) LUMBER.-As used in this subchapter "lumber" includes sawed timber. This section shall apply (1) unless in conflict with any international obligation of the United States or (2) if so in conflict, then on the termination of such obligation otherwise than in connection with the undertaking by the United States of a new obligation which continues such conflict. SEC. 4553. EXEMPTION. The tax imposed by section 4551 shall not apply to lumber of Northern white pine (pinus strobus), Norway pine (pinus resinosa), Western white spruce, and Engelmann spruce. Subchapter E-Animal and Vegetable Oils and Seeds Part I. Animal oils. Part II. Seeds and seed oils. Part III. Manufactures and compounds. PART I—ANIMAL OILS Sec. 4561. Imposition of tax. Sec. 4562. Exemptions for United States vessels. SEC. 4561. IMPOSITION OF TAX. In addition to any other tax or duty imposed by law, there is hereby imposed upon the following articles imported into the United States, unless treaty provisions of the United States otherwise provide, a tax of 3 cents per pound, to be paid by the importer: Whale oil (except sperm oil). Fish oil (except cod oil, cod-liver oil, and halibut liver oil). Tallow. Inedible animal oils. Inedible animal fats. Inedible animal greases. Fatty acids derived from any of the foregoing, and salts of any of the foregoing; ail the foregoing, whether or not refined, sulphonated, sulphated, hydrogenated, or otherwise processed. SEC. 4562. EXEMPTIONS FOR UNITED STATES VESSELS. Whale oil (except sperm oil), fish oil, or marine animal oil of any kind (whether or not refined, sulphonated, sulphated, hydrogenated or otherwise processed), or fatty acids derived therefrom, shall be admitted to entry free from the tax provided in section 4561 provided that such oil was produced on vessels of the United States or in the United States or its possessions, from whales, fish, or marine animals or parts thereof taken and captured by vessels of the United States. PART II-SEEDS AND SEED OILS Sec. 4571. Imposition of tax. Sec. 4572. Exemption for certain uses of rapeseed oil. SEC. 4571. IMPOSITION OF TAX. In addition to any other tax or duty imposed by law, there shall be imposed upon the following articles imported into the United States, unless treaty provisions of the United States otherwise provide, a tax at the rates set forth to be paid by the importer. (1) OILS.-Sesame oil provided for in paragraph 1732 of the Tariff Act of 1930 (46 Stat., 680; 19 U. S. C. 1201), sunflower oil, rapeseed oil, kapok oil, hempseed oil, perilla oil, fatty acids derived from any of the foregoing or from linseed oil, and salts of any of the foregoing; all the foregoing, whether or not refined, sulpho |