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ablic stores, except as hereinafter rovided for. With the consent of the ppraiser, merchandise which cannot onveniently be examined at the public cores may be examined on the wharf,

the importer's premises, or at any ther suitable place. Matches and other fiammable, explosive, or dangerous arcies shall be examined at the importer's remises or other suitable place, but not

the public stores. (b) When, upon the request of the porter, merchandise is examined elsehere than at the public stores, or at a lace other than a port of entry or a istoms station at which a customs ofcer is permanently located, any addional expense, including actual expenses : travel and subsistence but not the salry of the examining officer, shall be paid

the importer, except that no colction need be made if the total amount cargeable against one importer for one ay amounts to less than 50 cents. If le total amount chargeable amounts to o cents or more, but less than $1, a rinimum charge of $1 shall be made.

(c) Before permitting the removal of :erchandise for examination elsewhere aan at the public stores, wharf, or other lace in charge of a customs officer, the ollector shall require the importer to recute a bond on customs Form 7551, 553, or other appropriate form, containig a condition for the return of the merhandise if demand for return is made fter its release from customs custody pon the completion of final examinaton for purposes of appraisement. The ond shall contain added conditions that be importer shall hold the merchandise t the place to which it has been removed or examination until it has been rezased from customs custody; that, if uch merchandise has been corded and ealed, the cords and seals shall be kept ntact until removed by customs officers; ind that the importer shall transfer the Derchandise at any time before such elease to such place as the collector nay direct.

(d) If the collector deems it necessary, he packages shall be corded and sealed jy a customs officer before being re

moved from the place of unlading and & caution notice, customs Form 6087, shall be securely afixed thereto. The packages shall be opened only in the presence of a customs officer authorized to examine their contents, and the opening and closing of the packages shall be done by labor furnished by the importer.

(e) Upon application by the importer or owner, machinery, altars, shrines, and other articles which must be set up or assembled prior to examination may be examined and appraised at the mill, factory, or other suitable place after being set up or assembled. In all such cases a bond on customs Form 7551, 7553, or other appropriate form shall be taken; the collector also may require that a deposit be made of the estimated additional expense. The packages need not be corded and sealed, but the appraiser may make such preliminary examination as he deems necessary to identify the merchandise with the invoice. After the bond has been filed and any necessary preliminary examination has been made, the collector may permit the merchandise to be removed to the place at which it is to be set up or assembled for examination. Within 90 days after such removal, unless an extension has been applied for and granted by the collector, the importer shall notify the collector or appraiser that the machinery or other articles have been set up or assembled and are ready for examination, whereupon final examination shall be made and the appraisement completed.

(f) When merchandise covered by an immediate transportation entry has been authorized by the collector to be delivered to a place outside a port of entry, as provided for in $ 18.11 (c) of this chapter, the provisions of paragraphs (a) to (e), inclusive, of this section shall be complied with to the same extent as would have been required if the merchandise had been delivered to the port of entry designated in the transportation entry and then authorized to be examined elsewhere than at the public stores, wharf, or other place where a customs officer is regularly stationed.

(g) When deemed sufficient for the purposes, samples of merchandise may be used for examination and appraisement. Representative samples shall be selected by a customs sampler or other authorized customs officer from the merchandise or packages designated by the

he value of said article shall be added to be entry and the duties thereon paid acordingly. If a deficiency is found in quanity, weight, or measure in the examination of any package, report thereof shall be made to the collector,

(Tariff Act of 1930, sec. 499, as amended; 19 U. 8. C. 1499)

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6(a) of that act ** shall be determined in accordance with the provisions of section 402a, Tariff Act of 1930, as redesignated and amended." With respect to any article described on the final list in terms of unit values, the unit value is to be computed in accordance with section 402a for the purpose of ascertaining whether the article undergoing appraised ment is included on the list. If the valus so computed brings the article within the scope of the value on the final list, such article must be appraised in accordance with section 402a and classified at the rate applicable to the appraised value If the value so computed places the artid cle outside the scope of the value on the final list, the article must be appraised in accordance with section 402 and classified at the rate applicable to the appraised value.

collector for examination, and shall be properly marked to insure identification and retained as long as the appraiser shall deem necessary.

(h) If the appraiser requires samples from packages not designated for examination, he shall request the importer, on customs Form 6525, to submit them and execute the certificate on the reverse side of customs Form 6525.

(i) The tobacco examiner at the port of New York shall have general supervision of the examination of all cigars or cigarillos, which may be made or derived in whole or in part of Cuban articles. In addition, he shall have general supervision of the examination of tobacco which may be of Cuban origin when imported in the districts of: (1) Maine and New (11) Philadelphia.

Hampshire. (12) Pittsburgh. (2) Vermont.

(13) Maryland. (4) Massachusetts. (14) Virginia. (5) Rhode Island. (38) Michigan. (6) Connecticut. (39) Chicago. (7) St. Lawrence. (40) Indiana. (8) Rochester.

(41) Ohio. (9) Buffalo.

(42) Kentucky. (10) New York. The tobacco examiner at the port of Tampa shall have general supervision of the examination of tobacco (not including cigars or cigarillos) which may be of Cuban origin when imported in any district not specified above. (Secs. 488, 499, 46 Stat. 725, 728, as amended; 19 U.S.C. 1488, 1499) 14.3 Appraisement of merchandise;

determination of value. (a) Except as otherwise herein provided for, the value of imported merchandise for appraisement purposes shall be determined in accordance with the provisions of new section 402, Tariff Act of 1930, added by section 2 (a) of the Customs Simplification Act of 1956.' The value of imported articles specified in the final list published pursuant to section

can selling price of a domestic article, such value shall be

(4) The American selling price of such domestic article.

(b) Export value. For the purposes of this section, the export value of imported merchandise shall be the price, at the time of exportation to the United States of the merchandise undergoing appraisement, at which such or similar merchandise is freely sold or, in the absence of sales, offered for sale in the principal markets of the country of exportation, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, plus, when not included in such price, the cost of al containers and coverings of whatever nature and all other expenses incidental to placing the merchandise in condition, packed ready for shipment to the United States.

(c) United States value. For the purposes of this section, the United States value of imported merchandise shall be the price, at the time of exportation to the United States of the merchandise undergoing appraisement at which such or similar merchandise s freely sold or, in the absence of sales, offered for sale in the principal market of the United States for domestic consumption, packed ready for delivery, in the usual wholesale quantities and in the ordinary course of trade, with allowances made for

(1) Any commission usually paid or agreed to be paid, or the addition for profit and general expenses usually made, in connection with sales in such market of imported merchandise of the same class or kind as the merchandise undergoing appraisement;

(2) The usual costs of transportation and Insurance and other usual expenses incurred with respect to such or similar merchandise from the place of shipment to the place of delivery, not including any expense provided for in subdivision (1); and

(3) The ordinary customs duties and other

• (a) Basis--Except as otherwise specifically provided for in this act, the value of imported merchandise for the purposes of this act shall be

(1) The export value, or

(2) If the export value cannot be determined satisfactorily, then the United States value, or

(3) If neither the export value nor the United States value can be determined satisfactorily, then the constructed value; except that, in the case on an imported article subject to a rate of duty based on the Ameri

(Footnote 4 Continued) deral taxes currently payable on such

similar merchandise by reason of its imrtation, and any Federal excise taxes on,

measured by the value of, such or similar erchandise, for which vendors at wholele in the United States are ordinarily llable. If such or similar merchandise was not sold or offered at the time of exportation

the merchandise undergoing appraiseent, the United States value shall be dermined, subject to the foregoing specificaons of this subsection, from the price at aich such or similar merchandise is 80 Id or offered at the earliest date after such ne of exportation but before the expiran of ninety days after the importation

the merchandise undergoing appraiseent. (d) Constructed value. For the purposes this section, the constructed value of imirtere merchandise shall be the sum of(1) The cost of materials (exclusive of iy internal tax applicable in the country

exportation directly to such materials or teir disposition, but remitted or refunded pon the exportation of the article in the oduction of which such materials are sed) and of fabrication or other processing any kind employed in producing such or milar merchandise, at a time preceding the ste of exportation of the merchandise unurgoing appralsement which would ordiarily permit the production of that particlar merchandise in the ordinary course of usiness; (2) An amount for general expenses and rofit equal to that usually reflected in sales I merchandise of the same general class or Ind as the merchandise undergoing apraisement which are made by producers 1 the country of exportation, in the usual holesale quantities and in the ordinary ourse of trade, for shipment to the United tates; and

(3) The cost of all containers and coverags of whatever nature, and all other exenses Incidental to placing the merchandise ndergoing appraisement in condition, acked ready for shipment to the United tates.

(e) American Selling Price. For the puroses of this section, the American selling zice of any article produced in the United itates shall be the price, including the cost fall containers and coverings of whatever lature and all other expenses Incidental to lacing the article in condition packed ready or delivery, at which such article is freely old or, in the absence of sales, offered for ale for domestic consumption in the prinpal market of the United States, in the ordinary course of trade and in the usual wholesale quantities, or the price that the manufacturer, producer, or owner would have received or was willing to receive for such article when sold for domestic consumption in the ordinary course of trade and in the usual wholesale quantities, at

the time of exportation of the imported article.

(1) Definitions. For the purposes of this section

(1) The term "freely sold or, in the absence of sales, offered for sale" means sold or, in the absence of sales, offered

(A) To all purchasers at wholesale, or

(B) In the ordinary course of trade to one or more selected purchasers at wholesale at a price which falrly reflects the market value of the merchandise, without restrictions as to the disposition or use of the merchandise by the purchaser, except restrictions as to such disposition or use which (1) are imposed or required by law, (11) limit the price at which or the territory in which the merchandise may be resold, or (111) do not substantially affect the value of the merchandise to usual purchasers at wholesale.

(2) The term "ordinary course of trade" means the conditions and practices which, for a reasonable time prior to the exportation of the merchandise undergoing appraisement, have been normal in the trade under consideration with respect to merchandise of the same class or kind as the merchandise undergoing appraisement.

(3) The term “purchasers at wholesale" means purchasers who buy in the usual wholesale quantities for industrial use or for resale otherwise than at retail; or, 11 there are no such purchasers, then all other purchasers for resale who buy in the usual wholesale quantities; or, if there are no purchasers in either of the foregoing categories, then all other purchasers who buy in the usual wholesale quantities.

(4) The term "such or similar merchandise" means merchandise in the first of the following categories in respect of which export value, United States value, or constructed value, as the case may be, can be satisfactorily determined:

(A) The merchandise undergoing appraisement and other merchandise which is identical in physical characteristics with, and was produced in the same country by the same person as, the merchandise undergoing appralsement.

(B) Merchandise which is identical in physical characteristics with, and was produced by another person in the same country as, the merchandise undergoing appraisement.

(C) Merchandise (1) produced in the same country and by the same person as the merchandise undergoing appraisement, (11) like the merchandise undergoing appraisement in component material or materials and in the purposes for which used, and (111) approximately equal in commercial value to the merchandise undergoing appraisement.

(D) Merchandise which satisfies all the requirements of subdivision (C) except that it was produced by another person.

(5) The term "usual wholesale quantities", in any case in which the merchandise in 1954. I within sixty days after the publi. cation of such preliminary list any manu facturer, producer, or wholesaler in the United States presents to the Secretary hi reason for belief that any imported article not specified in such list and like or simila to articles manufactured, produced, or soia at wholesale by him would have been ap praised in accordance with such section 40 at average values which are 95 (or less) pe centum of the average values at which they were or would have been appraised under section 402a, Tariff Act of 1930, as amende by this act, the Secretary shall cause such investigation of the matter to be made s he deems necessary. If in the opinion of the Secretary the reason for belief is substan tiated by the investigation, the articles in volved shall be added to the preliminary list and such list, including any additions si made thereto, shall be published as a fina list. Every article so specified in the final list which is entered, or withdrawn from warehouse, for consumption on or after the thirtieth day following the date of publl. cation of the final list shall be appraised in accordance with the provisions of sectlog 402a, Tariff Act of 1930, as amended by the act. (Sec. 6 (a) 70 Stat. 948.)

46 "(a) BASIS. For the purposes of this Ad the value of imported articles designated by the Secretary of the Treasury as provided fa in section 6 (a) of the Customs Simplification Act of 1956 shall be

"(1) The foreign value or the export valu whichever is higher;

“(2) If the appraiser determines that neither the foreign value nor the export value can be satisfactorily ascertained, thes the United States value;

“(3) If the appraiser determines that neither the foreign value, the export value nor the United States value can be satisfactorily ascertained, then the cost of produc tion;

"(4) In the case of an article with respect to which there is in effect under section 33€ a rate of duty based upon the American selling price of a domestic article, then the American selling price of such articie.

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(Footnote 4Continued) respect of which value is being determined is sold in the market under consideration at different prices for different quantities, means the quantities in which such merchandise is there sold at the price or prices for one quantity in an aggregate volume which is greater than the aggregate volume sold at the price or prices for any other quantity.

(g) Transactions Between Related Persons.

(1) For the purposes of subsection (c) (1) or (d), as the case may be, a transaction directly or indirectly between persons speci. fied in any one of the subdivisions in paragraph (2) of this subsection may be disregarded if, in the case of any element of value required to be considered, the amount representing that element does not fairly reflect the amount usually reflected in sales in the market under consideration of merchandise of the same general class or kind as the merchandise undergoing appraisement. If a transaction is disregarded under the preceding sentence and there are no other transactions available for consideration, then, for the purposes of subsection (d), the determination of the amount required to be considered shall be based on the best evidence available as to what the amount would have been if the transaction had occurred between persons not specified in any one of the subdivisions in paragraph (2).

(2) The persons referred to in paragraph (1) are:

(A) Members of a family, including brothers and sisters (whether by the whole or half blood), spouse, ancestors, and lineal descendants;

(B) Any officer or director of an organization and such organization;

(C) Partners;
(D) Employer and employee;

(E) Any person directly or indirectly owning, controlling, or holding with power to vote, 5 per centum or more of the outstanding voting stock or shares of any organization and such organization; and

(F) Two or more persons directly or indirectly controlling, controlled by, or under common control with, any person. (Section 402, Tariff Act of 1930, as amended; 19 U. S. C. 1401a.)

41 Sec. 6. (a) The Secretary of the Treasury shall determine and make public a list of the articles which shall be valued in accordance with section 402a, Tariff Act of 1930, as amended by this act, as follows:

As soon as practicable after the enactment of this act the Secretary shall make public a preliminary list of the imported articles which he shall have determined, after such investigation as he deems necessary, would have been appraised in accordance with section 402 of the Tariff Act of 1930, as amended by this act, at average values for each article which are 95 (or less) per centum of the average values at which such article was actually appraised during the fiscal year

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"(c) Foreign value. The foreign value of imported merchandise shall be the market value or the price at the time of exportation of such merchandise to the United States, at which such or similar merchandise ts freely offered for sale for home consumption to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, including the cost of all containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States.

“(d) Export value. The export value a Imported merchandise shall be the market value or the price at the time of exportation of such merchandise to the United States,

(b) The time of exportation referred

in section 402 and section 402a of the triff act, as amended, is the date on hich the merchandise actually leaves

the country of exportation for the United States. However, if the merchandise is not exported directly by water and no positive evidence is at hand as to the date of exportation, the date of the special customs or commercial invoice shall be considered to be the date of exportation unless the invoice appears to be dated after the date the merchandise actually left the country of exportation. If such invoice covers several individual bills of different dates, the latest of such dates, unless it appears to be later than the actual date of export, shall be considered to be the date of exportation. In

which such or similar merchandise is freely Tered for sale to all purchasers in the prinpal markets of the country from which ported, in the usual wholesale quantities id in the ordinary course of trade, for exyrtation to the United States, plus, when t Included in such price, the cost of all intainers and coverings of whatever nature, id all other costs, charges, and expenses cident to placing the merchandise in concion, packed ready for shipment to the nited States. **(e) United States value. The United ates value of imported merchandise shall

the price at which such or similar imarted merchandise 18 freely offered for sale, r domestic consumption packed ready for livery, in the principal market of th: United ates to all purchasers, at the time of exitation of the imported merchandise, in he usual wholesale quantities and in the dinary course of trade, with allowance made f duty, cost of transportation and Insurace, and other necessary expenses from the ace of shipment to the place of delivery. commission not exceeding per centum, any had been paid or contracted to be paid 1 goods secured otherwise than by purlase, or profits not to exceed 8 per centum ad a reasonable allowance for general exanses, not to exceed 8 per centum on purrased goods. "(1) Cost of production. For the purose of this title the cost of production of nported merchandise shall be the sum

"(1) The cost of materials of, and of fab. cation, manipulation, or other process emloved in manufacturing or producing such r similar merchandise, at a time preceding be date of exportation of the particular serchandise under consideration which fould ordinarily permit the manufacture or roduction of the particular merchandise nder consideration in the usual course of usiness;

"(2) The usual general expenses (not less han 10 per centum of such cost) in the case I such or similar merchandise;

"(3) The cost of all containers and coprings of whatever nature, and all other costs, harges, and expenses incident to placing the articular merchandise under consideration condition, packed ready for shipment to he United States; and "(4) An addition for profit (not less than

per centum of the sum of the amounts ound under paragraphs (1) and (2) of this ubdivision) equal to the profit which or. linarily is added, in the case of merchandise

the same general character as the particllar merchandise under consideration, by nanufacturers or producers in the country I manufacture or production who are en

gaged in the production or manufacture of merchandise of the same class or kind.

"(g) American selling price. The AmerIcan selling price of any article manufactured or produced in the United States shall be the price, including the cost of all containers and coverings of whatever nature and all other costs, charges, and expenses Incident to placing the merchandise in condition packed ready for delivery, at which such ar. ticle is freely offered for sale for domestic consumption to all purchasers in the principal market of the United States, in the ordinary course of trade and in the usual whole. sale quantities in such market, or the price that the manufacturer, producer, or owner would have received or was willing to receive for such merchandise when sold for domestic consumption in the ordinary course of trade and in the usual wholesale quantities, at the time of exportation of the imported article." (Tariff Act of 1930, sec. 402a, as amended; 19 U.S. C. 1402)

8 If the merchandise 18 shipped directly by water from the country of export, the dato of the sailing of the vessel is the date of exportation. Since the act of exportation is not complete until the merchandise finally leaves the jurisdiction of the exporting country, if a vessel with merchandise on board salls from two or more ports, or more than once from the same port, of the exporting country, whether or not stopping on the intervening voyage at a port of another jurisdiction, or if the merchandise is transshipped in another jurisdiction and subsequently reenters the jurisdiction of the exporting country on another vessel, or if the merchandise is transshipped to another vessel in the same jurisdiction, the date the vessel which the merchandise finally leaves the exporting country sails from the last port thereof is the date of exportation. When the merchandise is shipped from an interior country through the ports of an. other country or from a country contiguous to the United States, the date of exportation is the date on which the merchandise crosses the border of the country of exportation and passes beyond the control of the government of such country. These provisions apply also to merchandise shipped directly by air.

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