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DEPARTMENT OF COMMERCE
US BUREAU OF FOREIGN AND DOMESTIC COMMERCE (Dept.
Classification of Merchandise
With Rates of Duty; and Laws and
Kinds, quantities, and values of imports-how ascertained...
Values of imports free of duty and subject to specific duty-how deter-
Limitation of time for rendition of returns..
Quarterly statement of imports entered for consumption—
Merchandise entered for immediate consumption and withdrawn from
warehouse for consumption.......
Merchandise withdrawn from warehouse..
Returns from liquidated entries.........
Arrangement of data in returns of imports for consumption....
LAWS AND REGULATIONS GOVERNING THE PREPARATION OF QUARTERYEARLY STATEMENTS OF IMPORTS ENTERED FOR CONSUMPTION IN THE UNITED STATES.
DEPARTMENT OF COMMERCE,
Washington, October 4, 1913.
To collectors and other officers of the customs:
1. The following schedule exhibits the classification of articles prescribed for quarter-yearly statements of imports entered for consumption, required to be rendered by collectors of customs to the Bureau of Foreign and Domestic Commerce of this Department, and will govern in the classification of such articles on and after October 4, 1913, superseding prior schedules on this subject.
This schedule has been prepared solely for statistical purposes, and will not be deemed authority for deciding, in doubtful cases, the rate of duty properly chargeable upon any imported article named therein. 2. Attention is called to the provisions of law and customs regulations controlling the preparation of the statistical returns under this schedule; also to the act of February 14, 1903, creating the Department of Commerce and Labor and transferring the Bureau of Statistics thereto.
LAWS AND REGULATIONS.
3. Kinds, quantities, and values-how ascertained. The kinds and quantities of all imported articles, free from duty, shall be ascertained by entry, made upon oath or affirmation by the owner, or by the consignee or agent of the importer, or by actual examination where the collector shall think such examination necessary; and the values of all such articles shall be ascertained in the same manner in which the values of imports subject to duties ad valorem are ascertained.
The values of all imported articles subject to specific duties shall be ascertained in the manner in which the values of imports subject to duties ad valorem are ascertained.
The value of imported merchandise, subject to ad valorem rates of duty and duty imposed upon and regulated in any manner by the value thereof, shall be "The actual market value or wholesale price thereof, at the time of exportation to the United States, in the prin