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cipal markets of the country from whence exported; that such actual market value shall be held to be the price at which such merchandise is freely offered for sale to all purchasers in said markets, in the usual wholesale quantities, and the price which the manufacturer or owner would have received, and was willing to receive, for such merchandise when sold in the ordinary course of trade in the usual wholesale quantities, including the value of all cartons, cases, crates, boxes, sacks, casks, barrels, hogsheads, bottles, jars, demijohns, carboys, and other containers or coverings, whether holding liquids or solids, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, and if there be used for covering or holding imported merchandise, whether dutiable or free, any unusual article or form designed for use otherwise than in the bona fide transportation of such merchandise to the United States, additional duty shall be levied and collected upon such material or article at the rate to which the same would be subjected if separately imported. That the words 'value,' or 'actual market value,' or 'wholesale price,' whenever used in this Act, or in any law relating to the appraisement of imported merchandise, shall be construed to be the actual market value or wholesale price of such, or similar merchandise comparable in value therewith, as defined in this Act." (Rev. Stat., 336, secs. 18 and 11 of the act of June 10, 1890, as amended by act of October 3, 1913, sec. III, R. and Customs Regs., 1908, art. 1604.)

4. Values of imports free of duty and subject to specific duty-how determined for statistical returns. In determining, for statistical returns, the values of imported commodities, care should be taken to add to the foreign-market value of free merchandise and merchandise subject to specific rates of duty the values of the coverings and other costs, charges, and expenses required by existing law to be added to the foreign-market value of merchandise subject to ad valorem duty to make the dutiable value. (Customs Regs., 1908, art. 1605.)

5. Accounts what to show.-The accounts of the commerce of the United States with foreign countries shall comprehend and include, in tabular form, the quantity, by weight or measure, as well as the amount of value, of the various articles of foreign commerce, whether dutiable or otherwise. (Rev. Stat., 336, and Customs Regs., 1908, art. 1625.)



6. Errors in import entries.-Collectors will make a preliminary examination of all import entries of merchandise, and when found inaccurate or incomplete, either in the description of articles or in omitting to state proper quantities or values for any error apparent on the face of the import entry,



require the correction thereof before the completion of the import entry. (Customs Regs., 1908, art. 1627.)

7. Date of importation. For statistical purposes the date of entry will be regarded as the date of importation of merchandise. (Customs Regs., 1908, art. 1629.)

8. Limitation of time for rendition of returns.-Statements of imports for consumption, form Catalogue No. 1150, prepared in accordance with this classification, will be forwarded to the Bureau of Foreign and Domestic Commerce from the ports of Boston, Philadelphia, Baltimore, New Orleans, San Francisco, El Paso, and Chicago, within thirty (30) days, from New York within thirty-five (35) days, and from all other ports within fifteen (15) days after the close of the quarter to which they pertain. (Customs Regs., 1908, art. 1636.)


(Form Catalogue No. 1150.)

The following are the returns required to be rendered to the Bureau of Foreign and Domestic Commerce of this Department according to the classification and regulations prescribed in connection with Schedule E:

9. Merchandise entered for immediate consumption and withdrawn from warehouse for consumption. This return will show imported merchandise, classified in accordance with Schedule E, as follows: Articles entered for immediate consumption on arrival and articles withdrawn from warehouse for consumption, and will exhibit the kinds, qualities, and values of all the articles, together with the rates of duty to which they are subject, and the amounts of duties collected thereon. Fractional parts of quantities and values are only to appear in this return when computed in the collection of duties, and will be stated in decimals. (Customs Regs., 1908, art. 1663.)

10. Merchandise withdrawn from warehouse.-All articles entered for warehouse as dutiable are to be returned under that head when withdrawn from warehouse, except when, under certain conditions, any are withdrawn from warehouse free of or with remission of duty, such portions are to be returned as free of duty grouped under Classes 682 to 687.

This provision will apply to articles on which duty is remitted under section IV, J subsection 5 and 6, K and M of the tariff act of October 3, 1913; also to articles admitted free of duty for the use of foreign ministers in the United States and articles for the use of the United States. (Customs Regs., 1908, art. 1664.)

11. Comparison of returns.-The total value of goods entered for immediate consumption, as shown by this return, should agree with the total value of such goods entered for consumption, as shown by the monthly import returns (form Catalogue No. 1100, etc.) for the

same period; also the total value of goods withdrawn from warehouse for consumption should agree with the total value of such goods returned on the monthly warehouse returns as so withdrawn (form Catalogue No. 1104, etc.) for the same period. (Customs Regs., 1908, art. 1665.)

Before transmitting form Catalogue No. 1150, it must be compared with the retained copies of the returns rendered on form Catalogue Nos. 1100 and 1104 for the months of the same quarter, and discrepancies in total values must be explained, either by note on this return or by letter.

Care should be taken that articles free of duty entered for immediate consumption on arrival, not affected by warehouse transactions or liquidation subsequent to entry, shall be returned the same on the monthly import statements (form Catalogue No. 1100) for the entire quarter as in the quarterly statement (form Catalogue No. 1150) covering the same months. Want of care in this regard has occasioned serious errors, disclosed only when the returns have been compared in the Bureau of Foreign and Domestic Commerce, often too late for the correction of the monthly returns when the errors occur therein. If the two forms of statements are compiled by different clerks, there should be frequent comparisons between them to secure accuracy and harmony of classification.

12. Returns from liquidated entries.-This return shall be compiled, as far as practicable, from quantities and values derived from liquidated entries, but when this method would delay its transmittal beyond the time specified in Customs Regulations, 1908, article 1636, it may be compiled, so far as is necessary, from the unliquidated entries. It is not expected that, when unliquidated entries are used, corrections shall be subsequently made in the returns already rendered by reason of after liquidation. (Customs Regs., 1908, art. 1666.)

13. Arrangement of data in returns of imports for consumption.-In making returns to the Bureau of Foreign and Domestic Commerce on form Catalogue No. 1150 (Imports Entered for Consumption) the transactions required to be reported therein should be arranged as follows:

(a) Free articles, entered in numerical order as in third column of schedule.

Articles on which duty is remitted under section IV, J subsection 5 and 6, K and M of the act of October 3, 1913, articles for the use of foreign ministers in the United States, and articles for the use of the United States.

(b) Dutiable articles, entered in the numerical order shown in third column of schedule, showing quantities, values, rate of duty, and duties as called for in Schedule E, combining articles entered for immediate consumption and those withdrawn from warehouse for

consumption (except in the recapitulation, where totals are shown separately).

(c) Articles imported with benefit of reciprocity treaties or agreements should be returned in separate groups, showing articles from each country separately, entered in the numerical order of their class, with total for each group, arranged in alphabetical order of countries. (d) Recapitulation.

(e) Additional duties collected under section III, subsection I, should be shown as a total in the recapitulation only.

14. Articles not enumerated in the general statement of imports entered for consumption should be entered in alphabetical order, those at 10 per cent under Class No. 2283, those at 15 per cent under Class No. 2284, giving sufficient description of new articles to determine their character and use.




1. Much correspondence and labor on the part of clerks in customhouses and the Bureau of Foreign and Domestic Commerce and delay in preparing the reports for the printer will be obviated if the clerks in the customhouses who prepare the returns will observe carefully the instructions in the regulations, circulars, schedules, and notes on the various forms supplied by this Department for their instruction.

2. The numbers in the second column of the schedule indicate the classes in Schedule A under which the articles in Schedule E should be returned in the several monthly statements of imported merchandise on form Catalogue Nos. 1100, 1104, and 1105. See also "Special instructions," page 12, of Schedule A.

3. When an imported article is to be returned on form Catalogue No. 1150 (Imports Entered for Consumption) for which no class appears in this schedule, if falling under a general head, such as manufactures of iron and steel, cotton, flax, hemp, jute, wool, silk, etc., it should be returned under one of these general heads next to the class which it most nearly resembles, giving it a half or lettered number. If it does not appear to fall under any one of these general groups, it may be returned as an unenumerated article under Člass No. 2283 or No. 2284.

4. Fractions of quantities necessary to be shown should be expressed in decimals extended to the second place only, thus: Tons, 125.73.

5. In this schedule the ton represents 2,240 pounds, and all weights are of avoirdupois standard, except when otherwise indicated.

6. The rates of duty collected on articles imported into the United States from Cuba are 80 per cent of the rates collected upon dutiable articles imported from other countries, as provided for in sections IV, B, of the tariff; and articles imported from the Philippine Islands are free of duty as provided for in section IV, C, of the tariff.

7. Articles imported without payment of duty under section IV, J, subsections 5 and 6, K and M, articles for foreign ministers and articles for the use of the United States should be returned on this statement as free of duty, grouped under classes as follows: J subsection 5, under Class No. 682; J subsection 6, under Class No. 683; K, under Class No. 684; M, under Class No. 685; foreign ministers, under Class No. 686; use of the United States, under Class No. 687, and the subclasses under these groups should be described and numbered according to the dutiable portion of Schedule E, but their total should be included with the total free of duty.

8. Articles imported from the Philippine Islands are to be returned as follows:

Those free of duty, enumerated in the free portion of Schedule E, will be combined with like articles free from other countries.

Articles otherwise dutiable, made free by section IV, C, of the act of October 3, 1913, should be grouped under Class No. 686, and the subclasses should be described and numbered according to the dutiable portion of Schedule E, and the total value of them should be included in the total value of articles free from all countries.

Articles via the Philippine Islands dutiable at the regular rates of duty will not be returned separately, but combined with like articles from other countries.

9. In returning articles in the form in which imported in the statistical return of drawback prescribed by Treasury Department Circular No. 49, of March 11, 1897, form Catalogue No. 1115, the description of the articles or classes of articles should conform as nearly as possible to the description in this schedule; and in returning articles in the same statement in the form in which exported, use the numerical order and classification of Schedule B, enlarged by the addition of subclasses to indicate clearly the different kinds of articles exported.

10. It is very important that there should be returned under Classes Nos. 474, 1657, 1664, and 1670 only such articles as can not be classed under some more specific classes of the schedule. Especially is this enjoined with respect to Class 1664, under which have been improperly returned articles manufactured from brass, copper, iron and steel, lead, and other metals, for the returns of which more appropriate classes will be found elsewhere in the schedule under the headings provided for the manufactures of the respective metals named; otherwise the totals of the imports of the manufactures of the respective metals specified will be found incomplete and incorrect by the amounts thereof improperly returned under Class 1664, and therefore misleading.


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