which such collector has authorized it to be transported under the immediate transportation entry.

Section 4. Marking

Section 4 (a) of the bill would repeal the special marking provisions contained in paragraphs 28, 354, 355, 357, 358, 359, 360, 361, and 1553 of the Tariff Act of 1930 (U. S. C., 1946 edition, title 19, sec. 1001, pars. 28, 354, 355, 357, 358, 359, 360, 361, and 1553).

Paragraph 28 requires the marking of containers of certain coal-tar products with detailed information as to the contents.

Paragraph 354 provides that penknives, pocketknives, and certain other articles shall have the name of the maker or purchaser and beneath that the name of the country of origin die sunk conspicuously and indelibly on the shank or tang of at least one of the blades.

Paragraph 355 requires that all table, butcher, carving and other knives, forks, steels, and cleavers enumerated in the paragraph shall have the name of the maker or purchaser and beneath that the name of the country of origin die sunk legibly and indelibly upon the blade in a place that shall not be covered.

Paragraph 357 provides that nail, barbers, and other clippers, shears, and scissors shall have die sunk conspicuously and indelibly the name of the maker or purchaser and beneath that the name of the country of origin to be placed on the outside of the blade, between the screw or rivet and the handle of scissors and shears (except pruning and sheep shears), and on the blade or handle of pruning and sheep shears and clippers.

Paragraph 358 provides that razors or parts thereof shall have the name of the maker or purchaser and beneath that the name of the country of origin die sunk conspicuously and indelibly on the blade or shank or tang of each and every blade and on safety razors and parts thereof.

Paragraph 359 provides that surgical and dental instruments shall have the name of the maker or purchaser and beneath that the name of the country of origin die sunk conspicuously and indelibly on the outside, or if a jointed instrument on the outside when closed.

Paragraph 360 provides that scientific and laboratory instruments, apparatus, and other enumerated items shall have the name of the maker or purchaser and beneath that the name of the country of origin die sunk conspicuously and indelibly on the outside, or if a jointed instrument on the outside when closed. Paragraph 361 provides that pliers, pincers, and nippers shall have the name of the maker or purchaser and beneath that the name of the country of origin die sunk conspicuously and indelibly on the outside of the joint.

Paragraph 1553 provides that thermostatic bottles, jars, and other thermostatic containers shall have the name of the maker or purchaser and beneath that the name of the country of origin legibly, indelibly and conspicuously etched with acid on the glass part, and die stamped on the jacket, casing of metal or other material in a place that shall not be covered. It further provides that each label, wrapper, box, or carton in which such bottles, etc., are wrapped or packaged shall have the name of the maker or purchaser and beneath that the name of the country or origin legibly, indelibly and conspicuously stamped or printed thereon.

Subsection (b) of section 4 would repeal section 2934 of the Revised Statutes which provides that all medicinal preparations shall have the true name of the manufacturer and the place where they are prepared, permanently and legibly affixed to each parcel by stamp, label, or otherwise. More recently enacted provisions of the food and drug laws govern the marking for such medicinal preparations.

Subsection (b) would also repeal the obsolete sections 2885 and 2886 of the Revised Statutes (U. S. C., 1946 edition, title 19, secs. 273, 274) which require that imported casks, vessels, and cases containing distilled spirits or wines shall be marked by the officers of inspection with the port of importation, the name of the vessel, the surname of the master, the kinds of spirits or wines for which different rates of duty shall be imposed, the number of gallons in each cask and the date of purchase, the name of the surveyor or chief officer for the port and the date of importation. Section 2886 provides that the casks, vessels, and cases which have been marked as required under section 2885 and which have been emptied of their contents shall have the markings defaced and obliterated in the presence of a customs officer.

The general marking requirement of section 304 of the Tariff Act that all imported articles shall indicate the country of origin will not be changed except that subsection (c) of section 4 would amend section 304 (a) (3) of the Tariff

Act of 1930, as amended (U. S. C., 1946 edition, title 19, sec. 1304 (a) (3)), to authorize the Secretary of the Treasury to exempt from the general marking provisions of the Tariff Act articles which are not properly marked before importation when the failure to mark was not due to any purpose to avoid compliance with the marking provisions and which cannot be marked after importation except at an expense which is economically prohibitive.

Section 5. Transportation of lead-bearing and zinc-bearing ores

Paragraphs 391 and 393 of the Tariff Act, as amended, provide for the transportation of imported lead-bearing and zinc-bearing ores from the ports of entry to properly equipped sampling or smelting establishments for sampling there according to commercial methods under the supervision of Government officers. These paragraphs further provide that the Government officers shall submit the samples thus obtained to a Government assayer who shall make a proper assay of the sample and report the results to the customs officials. Section 5 would repeal these provisions and would permit the promulgation of regulations by the Secretary to cover analyzing and sampling these ores.

Section 6. Repeal of certain obsolete reciprocal provisions

Paragraph 812 of the Tariff Act of 1930 (U. S. C., 1946 edition, title 19, sec. 1001, par. 812) provides that any brandy or other spirituous or distilled liquor imported in any sized cask, bottle, etc., of or from any country, dependency, or province under whose laws similar sized casks and other similar packages of liquors put up or filled in the United States are denied entry into such country shall be forfeited to the United States. Subsection (a) of section 6 would repeal that requirement.

Section 320 of the Tariff Act of 1930 (U. S. C., 1946 edition, title 19, sec. 1320) provides that the Secretary of the Treasury and the Postmaster General may, on behalf of the United States, enter into a reciprocal agreement with any foreign country to provide for the entry free of duty of circulars, folders, pamphlets, and other advertising material. Subsection (b) of section 6 would repeal this section. Section 7. American goods returned

Paragraph 1615 (f) of the Tariff Act of 1930, as amended (U. S. C., 1946 edition, title 19, sec. 1201, par. 1615 (f)), provides for levy of duty on imported goods which had been previously exported from the United States with the payment of drawback of customs duties or with the refund or remission of internal-revenue tax. The duties so imposed are an amount equal to the sum of any customs drawback allowed upon the exportation of such article from the United States plus the amount of any internal-revenue tax imposed, but in no case in excess of the total duty and internal-revenue tax imposed on the importation of like articles. Section 7 of the bill would add new language to paragraph 1615 (f) to provide that when customs records have been destroyed or for any other reason it is impracticable to determine whether drawback was allowed and if allowed the amount, there shall be assessed on such article an amount of duty equal to the estimated drawback and internal-revenue tax on the basis of the rates of duty and tax applicable at the time of importation. Section 7 would further authorize the Secretary of the Treasury to establish amounts of duty equal to drawback or internal-revenue tax which shall be applied to classes or kinds of articles and to exempt from the assessment of duty articles or classes or kinds of articles where the expense and inconvenience to the Government would be disproportionate to the amount of duty.

Section 8. Free entry provisions for travelers

Paragraph 1798 of the Tariff Act of 1930, as amended (U. S. C.,1946 edi'ion, title 19, sec. 1201, par. 1798), is the free-entry provision for returning residents and other travelers, and it provides as follows:

(1) Persons arriving in the United States, other than returning residents, may bring in free of duty and internal-revenue tax wearing apparel and similar personal effects for their own use. If jewelry or other articles of personal adornment of a value of $300 or more brought in by such nonresident are sold within 3 years after the date of arrival, duty shall be assessed on such jewelry at the rates of duty in effect at the time of the sale.

(2) Returning residents may bring in free of duty and internal-revenue tax all wearing apparel and personal and houshold effects taken by them out of the United States. Individuals returning to the United States may also bring in free professional books, instruments, and tools of trade taken out of the United States by them.

(3) Returning residents may bring in free of duty and internal-revenue tax not in excess of $200 (including not more than 1 wine-gallon of wines, etc., and not more than 100 cigars) of articles acquired by them as an incident of their travel. Such exemption is available to persons who have remained beyond the territorial limits of the United States for a period of not less than 48 hours, in cases involving articles acquired in a country other than a contiguous country which maintains a free zone or free port. In the case of articles acquired in a contiguous country which maintains a free zone or port, the Secretary of the Treasury may by regulations extend the exemptions to individuals who have remained beyond the limits of the United States for not less than 24 hours. However, this exemption may not be used oftener than once every 30 days.

(4) In addition to the exemption allowed in (3) above, a returning resident who has remained abroad not less than 12 days may bring in free of duty and internal-revenue tax not in excess of $300 of articles (including distilled spirits and cigars) acquired as an incident of travel; provided that this exemption shall apply only to residents who have not taken advantage of it within the 6-month period immediately preceding their return to the United States. The sale within 3 years of any article brought in under this exemption shall subject the returning resident to double duty.

Section 8 of the bill would realine and restate for purposes of clarification the provisions of paragraph 1798. The section would further make certain substantive changes in paragraph 1798. They are as follows:

(1) Automobiles, trailers, aircraft, motorcycles, bicycles, baby carriages, boats, horse-drawn conveyances, horses, and similar instruments of transportation, and the usual equipment accompanying the foregoing, imported in connection with the arrival of a nonresident and to be used in the United States only for the transportation of such person, his family and guests, and such incidental carriage of articles as may be appropriate to his personal use of the conveyance, would be admitted free of duty. At the present time these items may be admitted free of duty under bond under the provisions of section 308 (5) of the Tariff Act of 1930, as amended (U. S. C., 1946 edition, title 19, sec. 1308 (5)). If such article is sold within 1 year after the date of importation, without prior payment of the duty, such article, or its value (to be recovered from the importer) would be subject to forfeiture, unless the sale is pursuant to a judicial order or in liquidation of the estate of a decedent. (2) The exchange free of duty of an article entered free of duty by a returning resident for a like article of comparable value would be permitted provided that the original article is exported within 60 days after its importation. (3) A nonresident would be permitted to take with him through the United States without the payment of duty articles not in excess of $200 in value. At the present time, travelers in transit must arrange for the bonded transportation of articles such as gifts which they are carrying to friends and relatives in foreign countries.

(4) The sale within 3 years after the date of arrival of the returning resident of an article accorded the $300 exemption would subject the article, or its value (to be recovered from the importer), to forfeiture. The same provision would be made applicable to sales of jewelry or similar articles having a value of $300 or more which have been accorded free entry on behalf of a nonresident.

Section 9. Free entry for noncommercial exhibitions

Paragraph 1809 of the Tariff Act of 1930 (U. S. C., 1946 edition, title 19, sec. 1201, par. 1809) allows free entry under bond of works of art, photographs, works in terra cotta, porcelain, and other enumerated articles imported for permanent noncommercial exhibition. Under the provisions of paragraph 1809 the duration of the bond is unlimited. Section 9 of the bill would amend paragraph 1809 to limit the duration of the bond to 5 years.

Section 10. Temporary free entry for samples and other articles under bond

Section 308 of the Tariff Act of 1930, as amended (U. S. C., 1946 edition, title 19, sec. 1308), permits the temporary free entry of certain enumerated articles under bond for reexportation within 6 months, which the Secretary of the Treasury may extend for another 6 months. Section 10 (a) of the bill would amend section 308 to provide for an original bond for 1 year and to authorize further extension to a total of 3 years.

Section 308 (4) of the Tariff Act provides for the temporary free entry under bond of articles intended for experimental purposes. Subsection (b) of the bill would amend section 308 (4) to include articles intended for testing or review purposes, including blueprints, plans and specifications, and other similar articles. Section 308 (5) provides for the temporary free importation under bond of automobiles, motorcycles, bicycles, airplanes, airships, balloons, boats, racing shells, and similar vehicles and horses and the usual equipment of the foregoing, when brought temporarily into the United States by nonresidents (1) for the purpose of competing in races or other specific contests; or (2) for the transportation of such nonresidents, their families and guests. Section 10 (c) would amend section 308 (5) to delete therefrom such enumerated articles as are brought in by nonresidents for transportation purposes, since under section 8 of the bill these articles would be included within the scope of paragraph 1798.

Section 308 (7) of the Tariff Act permits the temporary free entry under bond of containers for compressed gases. Section 10 (d) would amend section 308 (7) to extend its provisions to all containers or other articles in use for covering or holding merchandise during transportation and suitable for reuse for that purpose. Section 10 (e) would further amend section 308 to include within its terms (1) animals and poultry brought into the United States for the purpose of breeding, exhibition, or competition for prizes; (2) theatrical scenery and apparel brought in by proprietors or managers of theatrical exhibitions for temporary use; and (3) works of art, drawings, engravings, philosophical and scientific apparatus brought in by professional artists, etc., arriving from abroad for use by them for exhibition and in illustration, promotion, and encouragement of art, science, or industry in the United States. Under existing law, the items listed in (1) above may be brought in temporarily under bond for reexportation within 6 months (par. 1607), and the items in (2) and (3) may be brought in for 6 months with an extension of 6 months in the discretion of the Secretary (pars. 1747 and 1808).

Section 11. Supplies and equipment for vessels and aircraft

Subsections (a) and (b) of section 309 of the Tariff Act of 1930 (U. S. C., 1946 edition, title 19, secs. 1309 (a), (b)) provide that articles of foreign or domestic manufacture or production may be withdrawn from bonded warehouses, bonded manufacturing warehouses or continuous customs custody elsewhere free of duty and internal revenue tax, or from any internal revenue bonded warehouse free of internal revenue tax for supplies of vessels of war, in ports of the United States, of any nation which may grant reciprocal privileges to United States vessels of war, or for supply of fishing or whaling vessels or vessels engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States, or between the United States and any of its possessions, or for supplies of aircraft registered in the United States and actually engaged in foreign trade or trade between the United States and any of its possessions, or for supplies, maintenance or repair of aircraft registered in any foreign country and actually engaged in foreign trade, or trade between the United States and any of its possessions. Subsection (b) of section 309 provides that such articles shall be considered to be exported within the meaning of the drawback provisions of the Tariff Act. tion 11 of the bill would amend subsections (a) and (b) of section 309 to extend the exemption from payment of duty and internal revenue tax to supplies withdrawn from a foreign trade zone and to enlarge the classes of vessels and aircraft covered to include all vessels and aircraft owned or operated by the United States.

Sec

Section 317 (b) of the Tariff Act of 1930, as amended (U. S. C., 1946 edition, title 19, sec. 1317 (b)), provides that the shipment or delivery of any merchandise for use as supplies upon or in the maintenance or repair of aircraft registered in a foreign country and actually engaged in foreign trade or trade between the United States and any of its possessions shall be deemed an exportation within the meaning of the customs and internal revenue laws applicable to the exportation of such merchandise without the payment of duty or internal revenue tax. Section 11 (b) would amend section 317 (b) to extend to foreign ships this exemption for equipment and repair parts.

Section 12. Drawback

Section 313 (b) of the Tariff Act of 1930, as amended (U. S. C., 1946 edition, title 19, sec. 1313 (b)), provides a period of 1 year during which substitution for drawback purposes may be made. Section 13 (a) of the bill would extend this period from 1 year to 3 years.

Section 313 (c) of the Tariff Act of 1930 (U. S. C., 1946 edition, title 19, sec. 1313 (e)) provides for the reexportation with drawback privileges of merchandise not conforming to sample or specification when such merchandise is returned within 30 days after release from customs custody. Section 12 (b) of the bill would amend this section to extend the time during which the merchandise must be returned to customs custody from 30 days to 90 days and would permit further extension of time in the discretion of the Secretary of the Treasury.

Section 313 (h) of the Tariff Act of 1930, as amended (U. S. C., 1946 edition, title 19, sec. 1313 (h)), provides that an article to gain the benefits of drawback must be exported within 3 years after the date of importation of the merchandise on which the claim for drawback is based. Section 12 (c) of the bill would amend section 313 (h) to extend the period during which exportation must be made from 3 to 5 years.

Section 313 (i) of the Tariff Act of 1930, as amended (U. S. C., 1946 edition, title 19, sec. 1313 (i)), authorizes the Secretary of the Treasury to prescribe regulations covering certain enumerated matters relative to drawback. Section 12 (c) would amend this section to grant authority to the Secretary of the Treasury to make any necessary regulations for the administration of the drawback provisions.

Section 13. Administrative exemptions

Section 321 of the Tariff Act of 1930, as amended (U. S. C., 1946 edition, title 19, sec. 1321), authorizes the Secretary of the Treasury to disregard a difference of less than $1 between the total duties or taxes deposited or assessed with respect to any entry of merchandise and the total amount of duties or taxes accrued thereon. It further authorizes him to admit free of duty when the expense and inconvenience of collecting the duty or tax would be disproportionate to the amount of such duty but it limits the amount imported by one person on one day and exempted from the payment of duty under this section to not in excess of $5 in value in the case of articles accompanying and for the personal and household use of, persons arriving in the United States, or $1 in value in any other case. Section 13 would amend section 321 to (1) increase from $1 to $3 the difference between deposited or assessed duties and actual duties; (2) permit free entry of bona fide gifts from persons outside the United States to persons inside the United States up to $10; (3) allow persons to bring with them articles up to $10 in value for their personal use; and (4) allow free entry up to $3 in other cases. However, the Secretary would be enabled to reduce these amounts if he finds it necessary to protect the revenue.

Section 14. International traffic and rescue work

Section 14 of the bill would add a new section to the Tariff Act to grant explicitly to international traffic the customary and usual exceptions from customs requirements now recognized implicitly by the first parenthetical matter in section 308 (5) of the Tariff Act, as amended. It would also permit the free entry of search, rescue, and salvage aircraft and the temporary admission of equipment and supplies for fire fighting and disaster relief.

Section 15. Value

The present section 402 of the Tariff Act of 1930 (U. S. C., 1946 edition, title 19, sec. 1402) tells how appraisers shall determine the value of imported merchandise for the purpose of assessing duties. Briefly, it provides that the "foreign value" or the "export value" shall be used, whichever is the higher, but that if neither of these can be ascertained, then the "United States value," and if that also is unascertainable, then the "cost of production." In a few special cases, the rate of duty is to be based upon the "American selling price." Decisions of the appraiser are reviewable in the Customs Court. The statute then goes on to define the "foreign_value" as the market value or price at the time of exportation to the United States "at which such or similar merchandise is freely offered for sale for home consumption to all purchasers *** in the usual wholesale quantities and in the ordinary course of trade ***" Other costs, charges, and expenses incident to placing the merchandise ready for shipment are also to be added. The "export value" is the price at which the merchandise is freely offered for sale to all purchasers in the usual wholesale quantities and in the ordinary course of trade for exportation to the United States, with the same charges added. The "United States value" is the freely offered price in the United States which is available to all purchasers, in the usual wholesale quantities and in the ordinary course of trade, with allowance for duty and other expenses, a commission not exceeding 6 percent, if any has been paid, and allowance for profit not to exceed 8 percent.