NOTE. This certificate to be retained by the owner and presented to the collector of customs at the port of exit, who will note exportation of machine and mail to collector of customs at the port of entry: If the automobile was imported under six months' bond the bond given on entry may be canceled upon the return of this certificate to the collector of customs at the port of entry, duly indorsed by the collector of customs at the port of exit showing exportation.

PORT OF

191-. This is to certify that the above-described automobile and equipment have been returned through this port. [SEAL.]

Deputy Collector.

(4) This certificate will be issued irrespective of whether the owner intends to return abroad through the same port as that through which he entered the United States. The collector of customs at the port of exit will note on the certificate the date of the exportation of the automobile and mail it to the collector at the port at which it was issued.

(5) When the owner of a foreign automobile desiring to enter this country for a period not to exceed seven days is well known to the customs officers, the collector may admit such machine without requiring the production of a consular certificate, but will issue the customs certificate in the manner above stated.

(6) The owner of an American-built automobile desiring to enter the United States for a stay of not more than seven days should in all cases report to the collector of customs at the port of entry, but no formal entry will be required, nor will it be necessary to produce the consular certificate of identification above described. The collector will, however, issue the prescribed customs certificate and such certificate will be presented to the collector at the port of exit and mailed to the collector at the port of entry in the same manner as required in the case of foreign automobiles.

III. Automobiles imported under six months' bond for touring purposes.

(1) A nonresident owner of a foreign-built automobile bringing his machine to this country for bona fide touring purposes not to exceed six months should secure a certificate from the American 51720--VOL 23-12-10

consul for the district in which he resides, or at the port of exportation, based upon the sworn statement of the owner, to the effect that the automobile is brought to this country for touring purposes only, and that the same is not to be used for any commercial or business purposes whatever while in the United States.

(2) The owner must report to the first customhouse after entering this country and present this certificate to the collector of customs and give bond on form Catalogue No. 3775, which reads as follows:

This bond is to be used upon the entry of articles that are to be exported within six months, under section 3021, Revised Statutes, section 18 of the tariff act of August 5, 1909, and paragraphs 493, 656, and 714 of section 1 of the said act, and articles 595 and 596 of the Customs Regulations of 1908. Know all men by these presents, that

of as principal, and as sureties, are held and firmly dollars, for the payment

bound unto the United States of America in the sum of of which we bind ourselves, our heirs, executors, administrators, successors, and assigns, jointly and severally, firmly by these presents. Witness our hands and seals this

day of

191-.

Whereas the above-bounden principal imported at the port of -, per S. S.

day of

visions of

on the

for the purpose of —, in accordance with the procertain goods, wares, and merchandise covered by entry No. and described as follows Now, therefore, the condition of this obligation is such that if the aforesaid merchandise shall be actually exported within six months after the date of its importation and shall not, or any part thereof, be relanded at any port or place within the limits of the United States, and if the certificates and other proofs required by law and the customs regulations showing the delivery of the same at a foreign port or place shall be produced and deposited with the collector of customs at the said port of importation within one year from the date hereof, or, in default thereof, if the obligors shall pay the duties which may be assessed upon the said goods, wares, or merchandise, then this obligation shall be void; otherwise it shall remain in full force and effect.

Signed, sealed, and delivered in presence of

[SEAL.] [SEAL.] [SEAL.]

(3) This bond must be given in a penal sum of double the estimated duty, and may be accepted when signed by a nonresident as principal, provided the sureties are residents and citizens of the United States. If signed by individual sureties, not less than two will be accepted, but such bond may be signed by a bonding company authorized to do business in the United States under the act of August 13, 1894, as sole surety.

(4) Upon entry and execution of the said bond the collector will issue the certificate prescribed in section 2 hereof, in duplicate, the original to be given to the owner and retained by him for presentation to the collector of customs at the port of departure from this country. The duplicate copy will be retained in the files of the

issuing office. The collector will strike out such portions of the certificate as are inapplicable to automobiles imported under this section of the regulations.

(5) When the automobile is exported the collector of customs at the port of exit will indorse thereon the date of exportation of the machine and mail the certificate to the collector of customs at the port of entry, who, upon its receipt, will cancel the bond given upon entry, provided that the machine was exported prior to the expiration of the six months' period specified in the bond. The bond given under this provision of the regulations will not be extended.

(6) A nonresident owner of an American-built automobile bringing his machine to this country for touring purposes may comply with the above requirements or he may enter such machine as American goods exported and returned under the provisions of article 570 et seq. of the Customs Regulations of 1908. Where the owner is unable to produce the certificate of exportation, the collector should waive its production under article 573 of the said regulations, provided he is satisfied that the automobile is of American manufacture. (7) Owners of automobiles coming to this country for whatever purposes should report to the first customhouse after entering this country and have their machines, with contents, inspected and passed. IV. Automobiles taken abroad for touring purposes by train or vessel.

(1) The owner of an automobile of foreign manufacture on which duties have been paid may, after its identification and the issue of a certificate of registration, on form Catalogue No. 4445, by customs officers, on his application, take it abroad for touring purposes with the right of free entry on its return, provided that no repairs, improvements, or alterations are made thereon while abroad except such minor repairs as are incidental to running the machine. Any repairs, improvements, or alterations beyond such as are incidental to running the automobile will be assessed with duty upon the cost thereof at the rate of 45 per cent ad valorem. Accessories of foreign manufacture will be exempt from duty in connection with the automobile, provided that it shall be established that they were the ones taken abroad under the certificate. If the certificate covers a set of foreign tires, it will not be necessary to prove that the tires brought in on the wheels were those taken abroad.

(2) Upon the return of a foreign automobile taken abroad for touring purposes a formal entry will be required and the certificate of registration filed on entry. If the collector is satisfied that the automobile is the one covered by the certificate of registration and that it was exported and returned as provided herein he shall admit the same free of duty, subject to the conditions of these regulations as to repairs, improvements, or alterations.

(3) Certificates of registration on the same form will be issued on request for automobiles of American manufacture and their accessories, and such automobiles, whether or not under certificate, will be admitted on their return free of duty, provided that they have not been advanced in value or improved in condition while abroad. If repairs, improvements, or alterations have been made on such automobiles while abroad, except such minor repairs as are incidental to running the machine, duty will be assessed upon the cost thereof at the rate of 45 per cent ad valorem. Duty will be charged on any accessories of foreign manufacture which shall be substituted abroad. Foreign tires taken out on the wheels of automobiles may be brought back free of duty.

(4) Where an automobile of American manufacture is taken abroad for touring purposes and brought back accompanied by a returning passenger, the same may be examined and passed on the dock without formal entry, provided the certificate of registration is presented to the officers on the dock at the time of its arrival.

V. Automobiles, etc., imported by train or vessel for touring, racing, etc., under six months' bond.

(1) Automobiles, bicycles, vehicles and teams, and saddle horses, including harness, saddles, and accessories, of foreign origin, imported into this country by the owners personally for bona fide touring purposes, i. e., for the actual use by the owners for touring purposes only, provided such owners are nonresidents of the United States, will be admitted free of duty under bond on form Catalogue No. 3775 for a stay of six months, provided, however, that the owner shall present at the time of making entry a certificate from the American consul at the port of exportation, based upon the sworn statement of the owner, to the effect that the said article is brought in for touring purposes only and that the same is not to be used for any commercial or business purposes while in the United States.

(2) Automobiles, bicycles, aeroplanes, airships, balloons, motor boats, racing shells, and similar vehicles and craft brought into this country by nonresidents of the United States for the purpose of racing or taking part in other specific contests are entitled to free entry under bond, on form Catalogue No. 3775, for a stay of not exceeding six months, but can not be admitted hereunder for display in shows or exhibitions of any kind, nor for any commercial or trade purposes whatsoever. Such purpose shall be evidenced by the oath of the owner or his agent made before the United States consul at the port of exportation and by him certified and presented at the time of entry.

(3) The bond given under the two preceding paragraphs must be in a penal sum of double the estimated duty, and may be accepted

when signed by a nonresident as principal, provided the sureties are residents and citizens of the United States. If signed by individual sureties, not less than two will be accepted, but such bond may be signed by a bonding company authorized to do business in the United States under the act of August 13, 1894, as sole surety. bond will not be extended.

The

(4) A nonresident owner of an automobile, or other article mentioned in paragraph 1 of Section V hereof of American origin, bringing the same to the United States for touring purposes, may comply with the above requirements or he may enter such article as American goods exported and returned under the provisions of article 570 et seq. of the Customs Regulations of 1908. Where the owner is unable to produce the certificate of exportation, the collector should waive its production under article 573 of the said regulations, provided he is satisfied that the said article is of American manufacture.

(5) In either of the cases covered by paragraphs 1 and 2 of Section V hereof, where the importer has been unable to obtain the required consular certificate through no fault of his own, the collector shall have the power to waive the same upon sworn evidence produced before him that shall satisfy him that the said article was brought for touring or racing purposes only.

(6) Motor cycles are entitled to all the privileges of these regulations, whether imported under their own power or otherwise.

(7) Articles 597, 598, and 602 of the Customs Regulations of 1908 are hereby revoked, and articles 595, 596 (as amended by T. D. 31999 of Nov. 11, 1911), 599, 600, and 601 of the same regulations are hereby superseded. (95182.)

JAMES F. CURTIS, Acting Secretary.

(T. D. 32800-G. A. 7390.)

Works of art more than 20 years old.

Paragraph 717, tariff act of 1909, in its first provision grants free entry to "works of art, including paintings in oil, mineral, water, or other colors, pastels, original drawings and sketches, etchings and engravings, and sculptures, which are proved to have been in existence more than twenty years prior to the date of their importation." Held that certain Chinese vases are not within the class of objects there provided for.-G. A. 7123 (T. D. 31069) modified.

*

* *

United States General Appraisers, New York, August 28, 1912.

In the matter of protest 515787-37597 of G. W. Sheldon & Co. against the assessment of duty by the collector of customs at the port of Chicago.

Before Board 3 (WAITE, SOMERVILLE, and HAY, General Appraisers; SOMERVILLE, G. A., absent).

WAITE, General Appraiser: Certain articles which have been assessed under various paragraphs of the tariff act of 1909 are claimed to be