Articles and merchandise Sugar, refined. Amount When the British draw back of cus- When the British drawback of cus- When the British drawback of cus- When the British drawback of cus- Country Great Britain and (Sec. 303, 46 Stat. 687; 19 U.S.C. 1303) [Treasury Decisions cited above] 14.23 Same; suspension of liquidation pending determination or estimation of amounts of bounties or grants; deposit required. The Secretary of the Treasury, pursuant to section 303, Tariff Act of 1930, has ascertained and determined that bounties or grants are paid or bestowed by the countries named below upon the manufacture or production or export of the articles and merchandise listed below when manufactured or produced in such countries and imported directly or indirectly (unless otherwise stated) into the United States, but has not declared the net amounts of the bounties or grants. The liquidation of entries of such articles and merchandise shall be suspended pending determination or estimation and declaration of the net amounts of such bounties or grants and the amounts of countervailing duties to be collected. Estimated countervailing duties in the amounts stated after the names of the articles and merchandise listed will be required to be deposited at the time of entry, in addition to the estimated ordinary duties. 39 per cent of invoice value.. Germany.. China tableware, exported pursuant to 221⁄2 per cent of invoice value. Germany... Paper, metal-covered, exported pursuant to contract of purchase or other agreement entered into before August 3, 1936. Peas, imported indirectly: Farm-cleaned or extra-cleaned green peas. Dried green peas.. Split peas, hulled and polished in Sugar, contained in fruit products and Sugar, contained in fruit products. Sugar, contained in all manufactured products other than fruit products. Surgical instruments, exported pursuant to contract of purchase or other agreement entered into before July 26, 1936. Tacks, thumb, exported pursuant to contract of purchase or other agreement entered into before August 3, 1936. Tree ornaments, glass, exported pursuant to contract of purchase or other agreement entered into before August 3, 1936. 47 per cent of invoice value.. Germany. 25 per cent of invoice value.. Germany.. 48 per cent of invoice value.. Germany. 48444 7-22-36 48463 8-4-36 48479 8-14-36 48360 6-4-36 48444 7-22-36 48463 8-4-36 48479 8-14-36 48360 6-4-36 48444 7-22-36 48463 8-4-36 48479 8-14-36 48360 6-4-36 48444 7-22-36 48463 8-4-36 48479 8-14-36 Toys, dolls and toy figures, exported pur- 45 per cent of invoice value.. Germany. 48360 6-4-36 48444 7-22-36 48463 8-4-36 48479 8-14-36 48360 6-4-36 48444 7-22-36 48463 8-4-36 48479 8-14-36 48360 6-4-36 48444 7-22-36 3, 1936. 48479 8-14-36 (Sec. 303, 46 Stat. 687; 19 U.S.C. 1303) [Treasury Decisions cited above] 14.24 Proclamations approving changes in rates. The following tabulation lists the paragraphs of title I of the Tariff Act of 1930 affected by proclamations of the President under section 336 of said Act, approving changes in rates of duty expressly fixed by said Act or changes in the basis of value for the computation of duties, which changes were specified in reports made by the United States Tariff Commission pursuant to said section 336. The dates, numbers and citations of the respective proclamations are shown opposite the numbers of the paragraphs affected. Page 273 Number of paragraph 41. 41. 52. 53. 207. 219. 302 (j) 318.. 331_ 355. 364. 373. 396. 397. 397 412 412. 412. 501. 46 Stat. 3045. 47 Stat. 2460. (Sec. 336, 46 Stat. 701; 19 U.S.C. 1336) [Presidential Proclamations cited above] Page 274 14.25 Trade argeement proclamations. The following is a list of proclamations by the President of foreign trade agreements entered into under section 350, Tariff Act of 1930: 1 TA proclamation-Trade Agreement Proclamation. (Sec. 1, Act of June 12, 1934, 48 Stat. 943, extended by the Act of March 1, 1937, 50 Stat. 24; 19 U.S.C. 1351 and Sup.) [Presidential Proclamations cited above] Sec. 15.1 PART 15-PROTESTS AND REAPPRAISEMENTS Protest. 15.2 Form of protest. 15.3 Samples. 15.4 Appraiser's special report on pro- 15.5 Transmission of protests and 15.7 Reliquidation under decisions of Appraisement: See Part 12. Sec. 15.8 Refund of duties. 15.9 Reappraisement and review; notice of advance. 15.10 Same; appeal; method. 15.11 Same; appeal, disposition; samples. 15.12 Notice to importer of reappraisement decision; review. 15.13 Remission of additional duty; procedure. 15.14 Antidumping; protests and appeals; procedure. 15.15 American producers' appeals and protests; procedure. CROSS REFERENCES Customs financial and accounting procedure: See Part 22. Page 275 Section 15.1 Protest. (a) The "date of liquidation" for the purpose of filing protests under section 514, Tariff Act of 1930, is the date of liquidation stamped upon the entry, and the posting of the liquidation in a conspicuous place in the customhouse is held to be sufficient notice thereof. (b) The date of the decision of the collector excluding any merchandise from entry or delivery, under any provision of the customs revenue laws, will be the date of his written notice to the importer. This does not refer to his action in seizing or directing the seizure of merchandise. (c) Section 514 of the Tariff Act applies to drawback entries and all liquidations thereof or refusals to pay drawback claims shall be posted in the same manner as the liquidation of import entries.† (Secs. 514, 520, 624, 46 Stat. 734, 739, 759; 19 U.S.C. 1514, 1520 (a), 1624) [Art. 848] †The source of §§ 15.1 to 15.15, inclusive, is Customs Regulations of 1937, 2 F.R. 1625 ff. CROSS REFERENCE: For drawback regulations, see Part 20. 15.2 Form of protest. (a) Protests (except protests by American manufacturers, producers, and wholesalers) shall be in duplicate and in writing, addressed to the collector and signed by the party protesting or his agent or attorney. A protest signed by an agent or attorney shall be rejected by the collector unless there is filed with the collector a power of attorney (customs Form 5295) authorizing such agent or attorney to make, sign, and file the protest or protests, which power shall be limited to a period not to exceed 2 years from the date thereof, and shall be acknowledged. Each protest shall show the addresses of the protestant and his agent or attorney, the entry number, importing vessel, date of arrival, and date of liquidation of the entry and shall set forth distinctly and specifically in respect to each entry, payment, claim, or decision the reasons for the objection, citing the rate or rates of duty claimed to be applicable, and the paragraph or section of the law, if any, under which relief is claimed. (b) Partnership powers of attorney to file protests may be executed by one member in the name of the partnership, provided said powers recite the names of all the members. Corporate powers of attorney to file protests shall be signed by a duly authorized officer or employee of the corporation, and if the collector is otherwise satisfied as to the authority of such corporate officer or employee to grant such power of attorney, compliance with the requirements of 6.18 (e) may be waived with respect to such power. (Secs. 514, 624, 46 Stat. 734, 759; 19 U.S.C. 1514, 1624) [Art. 849] 15.3 Samples. (a) Appraising officers should retain samples of the merchandise when returning an invoice at a rate of duty higher than the entered rate, or when, for any other reason, it is probable that a protest will be filed, keeping a record of the entry number, vessel, and date of entry. When no samples have been retained they shall be furnished collectors by the protestant and transmitted to the appraisers for verification. (b) Samples will not be required where the question involved is one of law, which does not necessitate an inspection of the mer Page 276 †For source citation, see note to § 15.1. |