Marine insurance, and cost of trans Second. Commissions must in every case be made a dutiable charge at the usual rates, but never less than 2 per cent., without the special sanction of the Department, nor less than is stated in the invoice. If it appear on the face of the invoice or entry at less than the usual rate, it must be advanced to that rate for the ascertainment of dutiable value. Where there is a distinct brokerage, or where brokerage is a usual charge at the place of shipment or purchase, that is to be added. likewise. Commissions on the amount of shipping charges at the foreign port of exportation constitute one of the charges liable to duty under existing laws and instructions. Third. Export duty, as on silks from China, storage at the foreign shipping ports, cost of putting cargoes on board ship, including drayage, labor, bill of lading, lighterage, town dues, and shipping charges, dock or wharf dues, and all charges to place the articles on shipboard, and fire insurance, if effected for a period prior to the shipment of goods to the United States. Marine insurance is not to be treated as a dutiable portation from charge. port of exportation,to be excluded as dutiable charges. Merchandise pass. ing through ports country on a desti nation for the United States. Freight, or cost of transportation, from the foreign port of exportation, is not a dutiable charge. 307. In the case of merchandise arriving in the United of an intermediate States, after having been transported from the country of its production, manufacture, or procurement, to another country, by land or water, and the collector of the customs at the port of importation shall be satisfied by the evidence adduced, that the merchandise was originally exported with a bona fide intention of having it transported to a port in the United States as its final port of destination, no dutiable costs or charges will have accrued, either on the transportation from the first to the intermediate port, or while remaining in or leaving the latter, the voyage or transportation being regarded as continuous from the country whence originally exported in good faith, on a declared destination for a port and parties in the United States. Illustrations of the In illustration of this rule, it may be remarked, that the evidence of final destination being satisfactory, no regulation. duties would be chargeable in ports of the United States on the freight, or transportation, or charges in the intermediate ports, on goods originally from China to Liverpool, from Malaga to Valparaiso, from Dresden to Bremen, or from Basle to Havre, on the said goods being transhipped for the United States from the several intermediate ports enumerated. the United States the oceanic routes. 308. In like manner, in the case of merchandise ex- Importations into ported from a foreign port and destined for a port of the over interUnited States on the Pacific, or from a foreign port on the Pacific and destined for a port of the United States on the Atlantic, to be transported over the isthmus of Panama, or other of the interoceanic routes, through a foreign territory, no dutiable charge would be incurred, either as freight from the foreign port of exportation to the isthmus, or charge of transit over the same, or transportation thence to its destined port in the United States. 309. The appraisement of the goods in the above cases must, however, exhibit the true market value or wholesale price of such merchandise in the principal markets of the country whence originally shipped on such destinations, at the period of exportation to the United States. tion and other ex to appear on in importations from 310. In the case of merchandise imported into the Uni- Cost of transportated States from an interior country, through the ports of penses to frontier, another country, the original destination for the United voice in case of States being satisfactorily shown, the cost of transporta- interior countries. tion and other expenses to the frontier of such interior country will be dutiable charges, and should be stated on the invoice, and if not so stated, should be added to the foreign market value in ascertaining the amount on which the duties are to be assessed. But no cost of transportation by sea or land, or other expenses incurred after the merchandise shall have left the interior country from which it was exported to the United States, as above defined, will be treated as dutiable charges. tiable charge. 311. The dutiable value of all goods, wares, or mer- Envelopes as a du chandise imported in packages, as a general rule, embraces the cost of the cask, box, bag, bottle, or other envelope or covering, when so purchased; but it is to be observed that in all cases where the envelope or covering has been purchased, or furnished, separate from the contents, Envelopes of American manufacture. Usual town or dock dues at foreign port the cost of such envelope or covering must be added to the value of the contents. In cases, however, where the envelope, whether containing dutiable or free articles, shall be of a character or description not ordinarily used in commerce in the conveyance of similar articles, questions may arise as to the bearing of the revenue laws in reference to such importation; and on the occurrence of cases of this description, the facts are to be reported to this Department for its consideration and decision, When the importation is of free goods, and no such question is presented, the envelope will be equally entitled to free entry with its contents. 312. Bags, boxes, casks, or other envelopes, manufactured in the United States, of domestic or foreign materials, exported filled or empty, on re-importation into the United States, whether brought back filled or empty, are not liable to duty under the tariff act of 1846, if satisfactorily identified as of American manufacture, in the mode prescribed by law. 313. The possession by the shipper of certain personal a dutiable charge. privileges or immunities as a freeman of a city will not exempt merchandise, on importation into the United States, from the charge of town or dock dues, usually exacted at the foreign port of exportation; and if omitted in the invoice, it must be added to the foreign market value as a dutiable charge. Bounty on from St. Pierre. fish 314. Bounty paid by the French government on fish imported from St. Pierre, is not to be regarded as a part of the dutiable value of the article. If exhibited on the invoice, it will not be allowed to reduce the value below the actual foreign market value at the date of the exportation to the United States. Discounts when to 315. Discounts exhibited on the invoice, and according be allowed. Price regulated by quantity bought. to the usual and established usage of the trade, may be allowed; but in no case where the invoice value will be reduced thereby below the foreign market value of the merchandise at the date of exportation to the United States. 316. Where it is the well established custom of trade, in foreign markets, to regulate the price of an article by the quantity purchased, the appraising officers will take that fact into account in estimating the foreign market value. But no allowance will be made in any case where the discount claimed does not appear on the invoice; nor if it reduce the price below the wholesale price and general market value in the principal markets of the country from which imported at the date of exportation to the United States. 317. On an importation of blankets, a deduction, or discount, was claimed on the invoice for a difference of freight between that charged by steamers and a sailing. packet; and disallowed by the officers of the customs, with the sanction of the Department, on the ground that it did not affect the foreign value of merchandise, but was merely an allowance between the parties for a breach of contract. shipped by manu 318. The usual discount may be allowed in the estimate Discount on goods of duties, if claimed on the invoice of goods shipped by facturer. the manufacturer, to be sold on his account, provided the oaths or affirmations are made by the manufacturer and consignee, as prescribed by existing laws; and provided further, that the deduction of such discount do not reduce the invoice below the general market value of the goods. in the principal markets of the country from which imported at the date of exportation to the United States. SECTION XVI. APPRAISEMENT. imports to be ap Act March 3, 1851 Aug. 30, 1842. ART. 319. The law makes it the duty of the collector of Collector to cause the customs, within whose districts any goods, wares, or praised. merchandise are imported, or entered, to cause the whole- Sec. 16 and 17 Act sale price or actual market value thereof, in the principal markets of the country from which imported into the United States, to be appraised, estimated and ascertained: and at ports where appraisers are appointed, in pursuance By whom apprais of law, the collector will cause the appraisement to be there are apprais. made by that class of officers. At ports where there are At ports where no no United States appraisers, the collector and naval offi- Sec. 22 Act Aug. 30, cer, where there is a naval officer, and where there is none, ed at ports where ers. appraisers. 1842. Collector to desig nate on the in voices packages for examination. Sec. 21 Act Aug. 30, 1842. the collector alone, will appraise and ascertain the foreign market value of imports with a view to the assessment of the duties imposed by law. 320. The law makes it the duty of the collector to descertain ignate on the invoice at least one package of every invoice, and one package at least of every ten packages of imported goods, wares or merchandise, and a greater number should it be deemed necessary by himself or either of the appraisers, and order the same to the public store, to be opened, examined and appraised. Collector to send invoice to apprais signated packages other place, for examination. 321. The collector having designated on the invoice ers and order de the packages for examination and appraisement, and to public store, or marked distinctly thereon the rate at which duties on the several articles therein specified, as prescribed in article 234 of these Regulations, have been assessed, will transmit the invoice by an official messenger to the appraisers, and order the packages, so designated, to the public store for such examination and appraisement; or if the articles are bulky, will direct their examination on the wharf, or other safe and suitable place, to be desigAppraisement by nated by him for that purpose. If the merchandise be such as, by commercial usage, is bought and sold by samples, or where, by such usage, the character and quality of the merchandise are so determined, the appraisement may, in such cases, be made by samples, due care being taken that they are properly and fairly selected from the packages designated on the invoice by the collector, and identified as such. samples when allowed Thorough exami nation to be made connexion and comparison invoice. with 322. A thorough examination must then be made, unof merchandise in der the direction of the appraisers, in connection with the specifications and descriptions in the invoice, to ascertain whether the merchandise corresponds in quantity and description with the invoice; whether it has been assigned to the appropriate schedule of the tariff in the assessment of duties on entry; and whether the value declared on the entry corresponds with the requirements of law. Proceedings to be 'had if excess of tion in character 323. If it be found, on such examination, that the merquantity or varia-chandise in the package exceeds in quantity, or varies in from invoice be character from the specifications in the invoice, or that ehandise under the merchandise is invoiced below its foreign market value, it is the duty of the appraisers to notify the collector, in found, or the mer. valued. |