nated, sulphated, hydrogenated, or otherwise processed, 4%1⁄2 cents per pound; (2) HEMPSEED.-Hempseed, 1.24 cents per pound; (3) PERILLA SEED.-Perilla seed, 1.38 cents per pound; (4) KAPOK AND RAPESEED.-Kapok seed and rapeseed, 2 cents per pound; (5) SESAME SEED.-Sesame seed, 1.18 cents per pound. SEC. 4572. EXEMPTION FOR CERTAIN USES OF RAPESEED OIL. The tax imposed under section 4571 (1) shall not apply to rapeseed oil imported to be used in the manufacture of rubber substitutes or lubricating oil, and the Secretary or his delegate shall prescribe methods and regulations to carry out this section. PART III-MANUFACTURES AND COMPOUNDS Sec. 4581. Imposition of tax. Sec. 4582. Exemptions. SEC. 4581. 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 set forth, to be paid by the importer Any article, merchandise, or combination (except oils specified in section 4511), 10 percent or more of the quantity by weight of which consists of, or is derived directly or indirectly from, one or more of the products specified in sections 4561 and 4571, or of the oils, fatty acids, or salts specified in section 4511, a tax at the rate or rates per pound equal to that proportion of the rate or rates prescribed in sections 4561 and 4571 or section 4511 in respect of such product or products which the quantity by weight of the imported article, merchandise, or combination, consisting of or derived from such product or products, bears to the total weight of the imported article, merchandise, or combination; SEC. 4582. EXEMPTIONS. (a) CERTAIN NATURAL OILS.-There shall not be taxable under section 4581 any article, merchandise, or combination (other than an oil, fat, or grease, and other than products resulting from processing seeds without full commercial extraction of the oil content), by reason of the presence therein of an oil, fat, or grease which is a natural component of such article, merchandise, or combination and has never had a separate existence as an oil, fat, or grease. (b) CERTAIN COCONUT OIL.-The taxes imposed by this subchapter shall not apply to any article, merchandise, or combination, by reason of the presence therein of any coconut oil produced in Guam or American Samoa, or any direct or indirect derivative of such oil. (c) GLYCERIN, STEARINE PITCH AND CERTAIN COMPONENTS OF WASTES. No tax shall be imposed under this subchapter on the importation of glycerin or stearine pitch or any article by reason of any component of such article derived directly or indirectly from a waste not named in sections 4561, 4571, or 4581. Subchapter F-Oleomargarine Sec. 4591. Imposition of tax. Sec. 4593. Exemption. Sec. 4594. Packing requirements for manufacturers. Sec. 4597. Books and returns. SEC. 4591. IMPOSITION OF TAX. (a) RATE.-There is hereby imposed on all oleomargarine imported from foreign countries, in addition to any import duty imposed on the same, an internal revenue tax of 15 cents per pound, such tax to be represented by coupon stamps. The Secretary or his delegate is authorized to decide what substances, extracts, mixtures, or compounds which may be submitted for his inspection in contested cases are to be taxed under this subchapter; and his decision in matters of taxation under this subchapter shall be final. (b) AFFIXING OF STAMPS.-The stamps shall be affixed and canceled by the owner or importer of the oleomargarine while it is in the custody of the proper custom house officers; and the oleomargarine shall not pass out of the custody of said officers until the stamps have been so affixed and canceled, but shall be put up in wooden packages, each containing not less than 10 pounds, before the stamps are affixed. Whenever it is necessary to take any oleomargarine so imported to any place other than the public stores of the United States for the purpose of affixing and canceling such stamps, the collector of customs of the port where such oleomargarine is entered shall designate a bonded warehouse to which it shall be taken, under the control of such customs officer as such collector may direct. SEC. 4592. DEFINITIONS. (a) OLEOMARGARINE. -For the purposes of section 4591, certain manufactured substances, certain extracts, and certain mixtures and compounds, including such mixtures and compounds with butter, shall be known and designated as "oleomargarine," namely: All substances known prior to August 2, 1886, as oleomargarine, oleo, oleo margarine oil, butterine, lardine, suine, and neutral; all mixtures and compounds of oleomargarine, oleo, oleomargarine oil, butterine, lardine, suine, and neutral; all lard extracts and tallow extracts; and all mixtures and compounds of tallow, beef fat, suet, lard, lard oil, fish oil or fish fat, vegetable oil, annatto, and other coloring matter, intestinal fat, and offal fat; if (1) made in imitation or semblance of butter, or (2) calculated or intended to be sold as butter or for butter, or (3) churned, emulsified, or mixed in cream, milk, water, of other liquid, and containing moisture in excess of 1 per centum or common salt. (b) MANUFACTURER.-Every person who manufactures oleomargarine for sale shall be deemed a manufacturer of oleomargarine. And any person that sells, vends, or furnishes oleomargarine for the use and consumption of others, except to his own family table without compensation, who shall add to or mix with such oleomargarine any substance which causes such oleomargarine to be yellow in color, shall also be held to be a manufacturer of oleomargarine within the meaning of this chapter. (c) WHOLESALE DEALER.-Every person who sells or offers for sale oleomargarine in the original manufacturer's packages shall be deemed a wholesale dealer in oleomargarine. (d) RETAIL SALES.-Every person who sells oleomargarine in less quantities than ten pounds at one time shall be regarded as a retail dealer in oleomargarine. SEC. 4593. EXEMPTION. (a) SHORTENING OR CONDIMENTS.-Section 4591 shall not apply to puff-pastry shortening not churned or emulsified in milk or cream, and having a melting point of 118 degrees Fahrenheit or more, nor to any of the following containing condiments and spices: salad dressings, mayonnaise dressings, or mayonnaise products, nor to liquid emulsion, pharmaceutical preparations, oil meals, liquid preservatives, illuminating oils, cleansing compounds, or flavoring compounds. (b) EXPORTS.-Oleomargarine may be removed from the place of manufacture for export to a foreign country without payment of tax or affixing stamps thereto, under such regulations and the filing of such bonds and other security as the Secretary or his delegate may prescribe. Every person who shall export oleomargarine shall brand upon every tub, firkin, or other package containing such article the word "Oleomargarine", in plain Roman letters not less than one-half inch square. SEC. 4594. PACKING REQUIREMENTS FOR MANUFACTURERS. (a) KIND AND WEIGHT OF PACKAGES.-All oleomargarine shall be packed by the manufacturer thereof in firkins, tubs, or other wooden, tin-plate, or paper packages, not before used for that purpose, containing, or encased in a manufacturer's package made from any of such materials of, not less than ten pounds. (b) MARKS AND STAMPS.-The packages described in subsection (a) shall be marked, stamped, and branded as the Secretary or his delegate shall prescribe; and all sales made by manufacturers of oleomargarine shall be in original stamped packages. (c) CAUTION LABEL.-Every manufacturer of oleomargarine shall securely affix, by pasting, on each package containing oleomargarine manufactured by him, a label on which shall be printed, besides the number of the manufactory and the district and State in which it is situated, these words: "NOTICE.-The manufacturer of the oleomargarine herein contained has complied with all the requirements of law. Every person is cautioned not to use either this package again or the stamp thereon again, nor to remove the contents of this package without destroying said stamp, under the penalty provided by law in such cases.' (d) FACTORY NUMBER AND SIGNS.-Every manufacturer of oleomargarine shall put up such signs and affix such number to his factory as the Secretary or his delegate may, by regulation, require. SEC. 4595. WHOLESALE AND RETAIL SELLING REQUIREMENTS. (a) WHOLESALE.-All sales made by wholesale dealers in oleomargarine shall be in original stamped packages. (b) RETAIL.-Retail dealers in oleomargarine must sell only from original stamped packages, in quantities not exceeding ten pounds, and shall pack, or cause to be packed, the oleomargarine sold by them in suitable wooden, tin-plate, or paper packages which shall be marked and branded as the Secretary or his delegate shall prescribe. SEC. 4596. BONDS. Every manufacturer of oleomargarine shall file such bonds as the Secretary or his delegate, may, by regulation, require. But the bonds required of such manufacturer shall be with sureties satisfactory to the Secretary or his delegate, and in a penal sum of not less than $5,000; and the sum of said bond may be increased from time to time, and additional sureties required at the discretion of the Secretary or his delegate. SEC. 4597. BOOKS AND RETURNS. (a) WHOLESALE DEALERS.-Wholesale dealers in oleomargarine shall keep such books and render such returns in relation thereto as the Secretary or his delegate may, by regulation, require; and such books shall be open at all times to the inspection of any internal revenue officer or agent. (b) Manufacturers. See section 7641. Subchapter G-Special Provisions Applicable to Import Taxes Sec. 4601. Applicability of tariff provisions. Sec. 4602. Certain taxes not to contravene trade agreements. Sec. 4603. Cross references. SEC. 4601. APPLICABILITY OF TARIFF PROVISIONS. The taxes imposed by this chapter (except subchapter F) shall be levied, assessed, collected and paid in the same manner as a duty imposed by the Tariff Act of 1930 (46 Stat. 590; 19 U. S. C., chapter 4) and shall be treated for the purposes of all provisions of law relating to the customs revenue as a duty imposed by such act, except that (1) TAX BASE.-The value on which such tax shall be based shall be the sum of (1) the dutiable value (under section 503 of such act; 46 Stat. 731; 19 U. S. C. 1503) of the article, plus (2) the customs duties, if any, imposed thereon under any provision of law; (2) ADDITIONAL DUTY AND FLEXIBLE TARIFF PROVISIONS.-For the purposes of section 489 of such act (relating to additional duties in certain cases of undervaluation; 46 Stat. 725; 19 U. S. C. 1489), such tax shall not be considered an ad valorem rate of duty or a duty based upon or regulated in any manner by the value of the article, and for the purposes of section 336 of such act (the so-called flexible tariff provision; 46 Stat. 701; 19 U. S. C. 1336) such tax shall not be considered a duty; and (3) The tax imposed under subchapter E except as specifically provided in section 4582 (b) with reference to certain products of Guam and American Samoa shall be imposed in full notwithstanding any provision of law granting exemption from or reduction of duties to products of any possession of the United States. Articles manufactured or produced with the use of articles upon the importation of which tax has been paid under subchapter A, B, C, or D of this chapter, if laden for use as supplies on vessels referred to in section 4221 (d) (3), shall be held to be exported for purposes of this section. SEC. 4602. CERTAIN TAXES NOT TO CONTRAVENE TRADE AGREE. MENTS. Nothing in subchapter E shall be construed as imposing a tax in contravention of an obligation undertaken in any trade agreement entered into prior to August 21, 1936, under the authority of section 350 of the Tariff Act of 1930, as amended (c. 474. 48 Stat. 943; 19 U. S. C. 1351). Each reference to any provision of the Internal Revenue Code of 1939 in any agreement entered into, or in any proclamation of the President made, under the authority of such section shall be deemed also to refer to the corresponding provision of this title. SEC. 4603. CROSS REFERENCES. (1) See subtitle F for administrative provisions of general application to the taxes imposed under this chapter. (2) See section 4501 (b) for the import tax on sugar. |