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L11942 AUG 12 1938 L E T TER OF INSTKUSTION

TREASURY DEPARIMENT,

OFFICE OF THE SECRETARV,

Washington, D. C., December 31, 1934. The following instructions are published for the information and guidance of customs officers and others concerned:

1. Decisions of the United States Customs Court adverse to the Government will, if not appealed from, take effect 60 days after their respective dates, except that decisions based on protests filed in Alaska and in the insular and other outside possessions of the United States will take effect 90 days after their respective dates, in accordance with section 198 of an act entitled, "An act to codify, revise, and amend the laws relating to the judiciary”, approved March 3, 1911. Entries covering the merchandise the subject of such decisions will be reliquidated in harmony therewith at the expiration of the period mentioned, except that entries covering merchandise the subject of decisions of said court which follow a given decision of the Court of Customs and Patent Appeals involving the same issue will be reliquidated immediately upon receipt of orders from the United States Customs Court.

2. Entries the subject of protests which have not been forwarded to the United States Customs Court, and which are covered in principle by a given decision of the Court of Customs and Patent Appeals, will be reliquidated in harmony with the said decision after 30 days have elapsed from the date thereof.

3. Unliquidated entries which involve issues covered by a given decision of the Court of Customs and Patent Appeals, and which would in ordinary course be liquidated within 30 days after the rendering of such decision, will be suspended until 30 days have elapsed from the date of such decision, and will then be liquidated in accordance with the principle laid down by the court.

4. In the absence of specific instructions from the Department to the contrary, decisions of the United States Customs Court adverse to the Government, if appealed from by the Department, will not result in any change of practice prior to the decision of the appeal by the Court of Customs and Patent Appeals.

(III)

IV

5. Decisions of the Court of Customs and Patent Appeals adverse to the Government will become effective upon the issuing of orders by the United States Customs Court.pursuant to the mandates of the Court of Customs and Patent:.Appeals. Entries covering the merchandise the subject of such decisions will be reliquidated only upon receipt of such orders,

HENRY MORGENTHAU, Jr.,

Secretary of the Treasury.

CUSTOMS

(T.D. 47145)

No consul

Fort Dauphin, Madagascar, placed on the “No consul" list

TREASURY DEPARTMENT,
OFFICE OF THE COMMISSIONER OF CUSTOMS,

Washington, D.C., June 28, 1934. To Collectors of Customs and Others Concerned:

In accordance with a recommendation from the Secretary of State, Fort Dauphin, Madagascar, is hereby placed on the "No consul” list.

Invoices covering shipments of merchandise from that place may be accepted by collectors of customs when certified under the provisions of section 482 (1) of the Tariff Act of 1930. (61-32 b.)

JAMES H. MOYLE, Commissioner of Customs.

(T.D. 47146)

American goods returned-Petroleum products Fuel and road oils derived abroad from exported crude petroleum of American origin are not entitled to free entry under paragraph 1615, Tariff Act of 1930

TREASURY DEPARTMENT,
OFFICE OF THE COMMISSIONER OF CUSTOMS,

Washington, D.C. COLLECTOR OF CUSTOMS, Great Falls, Mont.

SIR: Reference is made to the Bureau's letter addressed to you on August 10, 1933, in which it beld that certain road and fuel oils derived from American petroleum in Canada by a process of elimination and segregation were not new products of Canadian manufacture, and that they might be returned to the United States free of duty upon compliance with the conditions of paragraph 1615 of the Tariff Act of 1930.

The Bureau cited as its authority for this ruling the decisions of the Court of Customs Appeals, published as T.D. 37200, T.D. 37645, and T.D. 37981. It has recently had occasion to review the ruling. 76179–35—TOL. 66—1

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