imed rate or rates of duty for each ss of merchandise; and, except in the e of entry by appraisement, the aggate of the entered value for each sification. The description of the chandise shall be in terms of the iff Schedules of the United States otated, or in more specific terms ch indicate clearly the tariff classifion claimed by the importer.10 Addially, on each entry of tobacco mate$, tobacco products, or cigarette paand tubes, as those articles are ded in Part 275 of the regulations of Internal Revenue Service (26 CFR 275) and when subject to such regupns the separate statement for tax poses required by 26 CFR 275.81 as to such article shall be made on the Ty form.

b) For each invoice of dutiable, taxe, or conditionally free merchandise ered by the entry and in a conspicis place among the entry data related such invoice, there shall be shown the ss amount of such invoice, the deduc

of the aggregate amount of any adutiable charges included in such ount, the further deduction of the gregate of any deductions from invoice lues to make entered values, and the dition of the aggregate of any dutiable arges not included in the gross amount the invoice and of any other additions invoice values to make entered values, that the final amount in the summary pputation represents the aggregate of I entered values of all the merchan

on each invoice covered by the ry. For each invoice of merchandise It is unconditionally free of duty and t, it will be sufficient if the entry data ated to such invoice include the tered value, without details of the hputation such as are specified for

"The Secretary of the Treasury, the retary of Commerce, and the Chairman the United States Tariff Commission are thorized and directed to establish from de to time for statistical purposes an ameration of articles in such detail as their judgment may be necessary, combending all merchandise imported into United States, and as a part of the try there shall be attached thereto or luded therein an accurate statement cifying, in terms of such detailed enuration, the kinds and quantities of all #rchandise imported and the value of the aquantity of each kind of article." ariff Act of 1930, sec. 484 (e); 19 U. S. C.

84 (e))

invoices of dutiable, taxable, or conditionally free merchandise.

(c) When required by the collector as a memorandum entry record for purposes of local administration, a copy of customs Form 5101 shall be prepared and presented by the importer with each formal or appraisement entry, except those covering shipments declared to be for more than one actual owner.

(d) Each entry when presented shall be accompanied by customs Form 6417, the face of which shall be prepared by the importer as a carbon copy of the entry and shall show the information required under paragraphs (a) and (b) of this section, except that in the case of an importation entitled to immediate delivery under § 10.104(a) of this chapter, no customs Form 6417 shall be required or accepted by the collector of customs.

(e) If entry is made by or for the account of one who has purchased the goods while they were in transit from the point of exportation to the point of entry, a statement showing the price paid for each item by such purchaser must be presented at the time of entry.

(f) Consolidated shipments to one consignee for various ultimate consignees and the several enclosures of a packed package may be covered by separate entries upon compliance with the provisions of §§ 8.6 (d) and 8.52, respectively.

(g) If the collector is satisfied that there will be no prejudice to the revenue or to the efficient conduct of customs business, separate entries may be accepted for portions of all the merchandise arriving on one vessel or vehicle and consigned to one consignee," as prescribed in § 8.6 (d), and also when:

(1) The consignee desires to enter such portions under different forms of entry, for transportation to different ports of entry, or for warehousing in separate warehouses;

(2) Appraisements are being withheld upon merchandise of the class or kind constituting a portion for which a separate entry is tendered;

(3) The several portions for which separate entries are tendered are covered by separate bills of lading;

(4) The consignment consists of different classes of merchandise to be examined by different appraising officers;

(5) The consignment consists of merchandise subject to entry under bonds given to assure accounting for final disposition;

(6) The merchandise for which a separate entry is tendered comprises one or more importations which arrived under a consolidated immediate transportation without appraisement entry (see § 18.11 (h) of this chapter); or

(7) A special application is submitted to the Bureau of Customs with the recommendation of the collector concerned and is approved by the Bureau.

(h) When separate entries are made under the preceding paragraphs, the entries shall be presented simultaneously when practicable. A separate consignee's declaration shall be filed for each entry and, except when a portion of the merchandise is entered under schedule 8, part 5C, Tariff Schedules of the United States, each entry shall cover whole packages or not less than 1 ton of merchandise in bulk.

(i) When separate entries are made under paragraph (e) of this section for merchandise covered by a single bill of lading, compliance with § 8.6 (d) shall be required, except that the endorsement on the bill of lading shall read as follows:

As portions of the within-described merchandise will be covered by separate entries, the undersigned consignee expressly waives the right granted by section 484 (J), Tariff Act of 1930, to have this bill of lading returned.

(Sec. 484, 46 Stat. 722, as amended; 19 U.S.C. 1484)

§ 8.9 Entry without required invoice.

If an invoice required under § 8.15 is not available in proper form at the time of entry, the entry shall be accepted only if

(a) The collector is satisfied that the failure to produce the required invoice is due to a cause beyond the control of the person for whom the entry is tendered;

(b) Such person or his agent makes a written declaration that he is unable to produce such invoice and (1) files therewith a seller's or shipper's invoice, or (2) if no seller's or shipper's invoice is available, files therewith a statement

of the value, or the price paid, in form of an invoice; and

(c) Such person or his agent giv bond on customs Form 7551 or 7553 other appropriate form, for the pro tion of the required invoice withi months from the date of entry of merchandise."

(Sec. 484(b), 46 Stat. 722, as amended U.S.C. 1484(b))

§ 8.11

Invoice to be for single ment; extracts from invoices. (a) Except as provided for in § 8.1 customs invoice shall not represent than one distinct shipment of merch dise by one consignor to one consi by one vessel or conveyance. If by son of accident or short shipment al tion of the quantity covered by one voice fails to arrive, or if for any o reason only a portion of the quan covered by one invoice is entered ur one entry, an extract from the spe customs or commercial invoice use connection with the first entry, cove! the quantity to be entered under anot entry, may be used in connection the subsequent entry of any portion the merchandise not cleared under first entry. However, an extract fr the invoice filed with the first entry consumption from a foreign-trade z of a portion of the merchandise sho on the invoice will not be required any subsequent entry for consumpt from that zone at the same port of a r tion of the merchandise covered by s invoice, if a pro forma invoice is f and identifies the entry first made : the invoice then filed.

(b) When portions of a single st ment requiring a special customs or c mercial invoice are entered at differ ports, the importer may request the lector for the port where the inv is on file or, if a certified extract extracts of such invoice have b issued, the collector for the port wh an extract was last issued, to prep and certify an extract of the invoice an extract of the extract of the invo

12 "The Secretary of the Treasury shall Į vide by regulation for the production o certified invoice with respect to such I chandise as he deems advisable and for terms and conditions under which st merchandise may be permitted entry un the provisions of this section without production of a certified invoice." (Ta Act of 1930, sec. 484 (b), as amended; U. S. C. 1484 (b))

the case may be. The certified extract all be delivered to the importer by the lector after the official seal is affixed ereto. The certified extract shall show the invoice data for all merchandise vered by the invoice or extract but not cluded in the entry made at the port

certification. An extract from a ecial customs or commercial invoice esented within the bonded period ay be accepted to cancel the bond ven for the production of a cerled or commercial invoice. In cases here a portion of a shipment is entered the first port on a pro forma invoice, tries at each subsequent port shall be ade by means of a new pro forma indce for only the merchandise entered.

extract from an invoice shall be idenled thereon in substantially the folwing form:

stract from special customs

Invoice No.-

commercial

dated

with

----

filled at

goods for use at the port

19...

Consignee

Collector of Customs

the extract shall be prepared in dupliate and the duplicate shall be attached ⚫ the original invoice or to the last prior xtract.

(c) Bona fide installment shipments may be covered by one invoice in acordance with § 8.12 and any bona fide astallment valued at not more than $250 aay be entered on an informal entry a accordance with § 8.51. The conolidation of separate shipments in one avoice or the splitting up of an imporation into small lots, each valued at not nore than $500, to avoid special customs nvoice requirements shall not be jermitted.

18.12 Invoices for installment shipments arriving within a period of 7 days; entry.

(a) Installments of a shipment covred by a single order or contract and hipped from one consignor to one conignee may be included in one invoice if the installments arrive at the port of entry by any means of transportation within a period of not to exceed 7 consecutive days.

(b) If the required invoice is not filed with the first entry of the installment series, a pro forma invoice shall be filed with each entry made before the required invoice is produced and a bond shall be given, or charge against a term bond made, for the production of the required invoice. Liquidated damages will accrue in the case of each entry if more than 6 months expires without the production of an invoice for such entry.

(c) The invoice shall be prepared in the manner provided for in section 481 (a), Tariff Act of 1930, and § 8.13, and, when practicable, shall show the quantities, values, and other invoice data with respect to each installment and the date of shipment of each installment and shall give the car number or other identification of the importing conveyance in which it was shipped.

(d) In regard to the application of the informal entry procedure to installment shipments, see § 8.51.

13 "All invoices of merchandise to be imported into the United States shall set forth

"(1) The port of entry to which the merchandise is destined;

"(2) The time when, the place where, and the person by whom and the person to whom the merchandise is sold or agreed to be sold, or if to be imported otherwise than in pursuance of a purchase, the place from which shipped, the time when and the person to whom and the person by whom it is shipped;

"(3) A detailed description of the merchandise, including the name by which each item is known, the grade or quality, and the marks, numbers, or symbols under which sold by the seller or manufacturer to the trade in the country of exportation, together with the marks and numbers of the packages in which the merchandise is packed;

"(4) The quantities in the weights and measures of the country or place from which the merchandise is shipped, or in the weights and measures of the United States;

"(5) The purchase price of each item in the currency of the purchase, if the merchandise is shipped in pursuance of a purchase or an agreement to purchase;

"(6) If the merchandise is shipped otherwise than in pursuance of a purchase or an agreement to purchase, the value for each

detail what merchandise is contained in each individual package. Such information shall be included in or attached to the special customs invoice.

(b) Every special customs invoice of imported merchandise shipped to a person in the United States by a person other than the manufacturer and otherwise than pursuant to a purchase or agreement to purchase shall set forth the information required by section 481(b) of the tariff act."

(c) In the case of merchandise valued at over $500, the collector shall reject special customs invoices or commercial invoices for commodities not requiring special customs invoices which are not executed in accordance with the regulations in this part, but entry may be made on a pro forma invoice containing sufficient data for classification and appraisement purposes and a bond taken for the production of a correct special customs or commercial invoice, as the case may be.

(d) When any of the component materials of an imported article affects its

item, in the currency in which the transactions are usually made, or, in the absence of such value, the price in such currency that the manufacturer, seller, shipper, or owner would have received, or was willing to receive, for such merchandise if sold in the ordinary course of trade and in the usual wholesale quantities in the country of exportation;

"(7) The kind of currency, whether gold, silver, or paper;

"(8) All charges upon the merchandise, itemized by name and amount when known to the seller or shipper; or all charges by name (including commissions, insurance, freight, cases, containers, coverings, and cost of packing) included in the invoice prices when the amounts for such charges are unknown to the seller or shipper;

"(9) All rebates, drawbacks, and bounties, separately itemized, allowed upon the exportation of the merchandise; and

"(10) Any other facts deemed necessary to a proper appraisement, examination, and classification of the merchandise that the Secretary of the Treasury may require." (Tariff Act of 1930, sec. 481 (a); 19 U. S. C. 1481 (a))

14 "If the merchandise is shipped to a person in the United States by a person other than the manufacturer, otherwise than by purchase, such person shall state on the invoice the time when, the place where, the person from whom such merchandise was purchased, and the price paid therefor in the currency of the purchase, stating whether gold, silver, or paper." (Tariff Act of 1930, sec. 481 (b); 19 U.S.C. 1481 (b).)

classification or appraisement, the voice shall set forth an analysis of article or the formula under which was manufactured or produced, stat the component materials contained the article and the percentage of each such percentage is known.

(e) Whenever it shall be determi by the appraising officer that inforn tion as to the cost of production or c structed value is necessary in 1 appraisement of any class or kind merchandise, the importer shall be no fied by the appraiser and thereaf invoices covering shipments of such m chandise shall contain a verified sta ment by the manufacturer or produ as to the cost of production or c structed value,15 as defined in secti 402a (f) or 402(d), Tariff Act of 1930, amended.

(f) All invoices shall set forth in tail, with respect to each class or kind merchandise covered thereby, every d count from list or other base price whi has been or may be allowed in fixi each purchase price or value set for therein.

(g) If the invoice or entry does n disclose the weight, gauge, or measure merchandise required to be weight gauged, or measured in order to asce tain the duties thereon, the consign shall pay the expense of weighing, gau ing, or measuring prior to the relea of the merchandise from customs cu tody.15

(h) Under section 481(a)(10) of t tariff act, additional information sh be furnished on or with special custo or commercial invoices for the followi classes of merchandise in accordan with the requirements indicated for ea class:

Aluminum and alloys of aluminum clas fiable under items 618.02, 618.04, 618.06

15 "Under such regulations as the Secrets of the Treasury may prescribe, the collect or the appraiser may require a verified stat ment from the manufacturer or produc showing the cost of production of the ir ported merchandise, when necessary to t appraisement of such merchandise." (Tar Act of 1930, sec. 484(g); 19 U.S.C. 1484(g) 15a "In all cases in which the invoice entry does not state the weight, quantity. measure of the merchandise, the expense ascertaining the same shall be collected fro the consignee before its release from custon custody." (Tariff Act of 1930, sec. 494; U.S.C. 1494)

18.10, Tariff Schedules of the United States (T.D. 53092, 55977, 56143)-(1) Statement of he percentages by weight of any metallic Hlement used as an alloy in the articles.

Beads (T.D. 50088, 55977)—(1) The length If the string, if strung; (2) the size of the peads expressed in millimeters; (3) the material of which the beads are composed, e.. ivory, glass, imitation pearl, etc.

Boots, shoes, or other footwear (including thletic or sporting boots and shoes), holly or in part of leather (T.D. 51029) — 1) Statement whether or not the articles vere sewed or stitched by the process or hethod known as McKay.

Braids, nonelastic, and other nonelastic raided materials suitable for making or namenting headwear, classifiable under tem 703.80 or 703.85 (T.D. 49501, 52020, 2114, 55977)—(1) A statement as to whether or not the article has been bleached r colored.

Colors, dyes, stains and related products lassifiable under the provisions of schedule

part 1C, Tariff Schedules of the United States, except item 406.80 (T.D. 53593, 53688)-(1) The specifications set forth in "Schedule A" of § 14.5(n) of these regulations are required to be furnished with each Invoice of these products on separate sheets of paper under the conditions which follow and with the exceptions noted:

(a) The information is not required for second and sucessive shipments of identical merchandise of the same name and strength if a reference is given to the date and the port of entry of the first shipment.

(b) The information specified in items 10 through 15 is required only when the Schultz number, item 7, the colour index number, Item 8, and U.S. standard number, item 9, are not given.

(c) The following is substituted for items 4 and 5:

4. Name(s) under which sold in country of production.

5. Name(s) of comparable American made

product with name of U.S. manufacturer (if none or unknown, so state).

Copper, articles classifiable under the provisions of schedule 6, part 2C, Tariff Schedules of the United States (T.D. 45878, 50158, 55977)—(1) A statement of the weight of articles of copper and a statement of percentage of copper content by weight of articles dutiable on their copper content.

Copper bearing ores and concentrates classifiable under items 602.25, 602.30, 602.31, 603.50, 603.55 or 603.65 (T.D. 45878, 50158, 55977)-(1) Statement as to the weight of the article and the weight of the copper content.

Cotton fabrics classifiable under the following items of the Tariff Schedules of the United States; schedule 3, part 1A-Cotton: items 301.60 through 301.98, and items 302., and 303.20; schedule 3, part 3AWoven fabrics of cotton; all items except items 332.10 and 332.40; schedule 3, part 6AHandkerchiefs; items 370.24 through 370.68; schedule 3, part 6B-Mufflers, etc.; item 372.15; schedule 3, part 6C-Hosiery; item 374.40; schedule 3, part 6E-Underwear; item 378.15 (T.D. 49803, 55977)—(1) Marks on shipping packages; (2) numbers on shipping packages; (3) date of acceptance of the order by the seller; (4) customer's call number, if any; (5) manufacturer's marks, numbers, on symbols under which the merchandise is sold in the home market; (6) exact width of the merchandise; (7) detailed description of the merchandise; trade name, if any; whether bleached, unbleached, printed, dyed, or colored; if composed of cotton and other materials, state chief value first and give percentage (value) of each component; (8) number of single threads per square inch (All ply yarns must be counted in accordance with the number of single threads contained in the yarn; to illustrate, a cloth containing 100 two-ply yarns in one square inch must be reported as 200 single threads); (9) exact weight per square yard, in ounces; (10) average yarn number (use this formula):

(11) yarn size or sizes in the warp; (12) length of staple of the cotton in the warp; (13) yarn size or sizes in the filling; (14) length of the staple of the cotton in the filling; (15) number of colors or kinds (different yarn sizes or materials) in the filling; (16) net weight per square yard of the cotton contained therein having a staple 1% inches or more in length; (17) net weight per square yard of the cotton contained therein having a staple less than 1% inches in length; (18) how the cloth was woven (if on plain loom without attachment, indicate (plain); if with eight or more harnesses (0/8H), if with Jacquard (Jacq), if with Swivel (Swiv), if with Lappet (Lpt)). Customs Form 5519 is acceptable for furnish

Average yarn number;

ing the additional information required above.

Cotton raw-See § 13.17 of these regulations for additional information required on invoices.

Cotton waste (T.D. 50044)-(1) The name by which the cotton waste is known, such as "cotton card strips"; "cotton comber waste"; "cotton lap waste"; "cotton sliver waste"; "cotton roving waste"; "cotton fly waste"; etc.; (2) whether the length of the staple of the cotton from which any cotton card strips covered by the invoice were made is less than 1316 inches or is 116 inches or more; (3) whether the length of the staple of the cotton from which any cotton comber waste covered by the invoice was made is