§ 508. Persons making seizures pleading general issue and proving special matter If any officer, or other person, executing or aiding or assisting in the seizure of goods, under any Act providing for or regulating the collection of duties on imports or tonnage, is sued for anything done in virtue of the powers given thereby, or by virtue of a warrant granted by any judge, or justice, pursuant to law, he may plead the general issue and give such Act and the special matter in evidence. (R.S. § 3073.) CODIFICATION R.S. §3073 was from act Mar. 2, 1799, ch. 22, § 71, 1 Stat. 678. FEDERAL RULES OF CIVIL PROCEDURE General rules of pleading, see rule 8 of Title 28, Appendix, Judiciary and Judicial Procedure. Supersedure of method of procedure prescribed in this section, see note by Advisory Committee under rule 8. $$ 509 to 521. Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930 Sections, act Sept. 21, 1922, ch. 356, title IV, §§ 602 to 614, 42 Stat. 984 to 987, related to pleading, procedure and disposition of seized articles or proceeds therefrom. Provisions of Tariff Act of 1930 corresponding to section 509, see section 1602 of this title; section 510, see section 1603 of this title; section 511, see section 1604 of this title; section 512, see section 1605 of this title; section 513, see section 1606 of this title; section 514, see section 1607 of this title; section 515, see section 1608 of this title; section 516, see section 1609 of this title; section 517, see section 1610 of this title; section 518, see section 1611 of this title; section 519, see section 1612 of this title; section 520, see section 1613 of this title; section 521, see section 1614 of this title. 88 522 to 524. Repealed. Aug. 27, 1935, ch. 740, § 308, 49 Stat. 880 Sections, act Mar. 3, 1925, ch. 438, §§ 1 to 3, 43 Stat. 1116, as amended by act May 27, 1930, ch. 342, § 9, 46 Stat. 430, related to summary forfeiture of vessels or vehicles. 8525. Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930 Section, act Sept. 21, 1922, ch. 356, title IV, § 615, 42 Stat. 987, related to burden of proof in proceedings for forfeiture of seized property. Corresponding provisions of Tariff Act of 1930, see section 1615 of this title. $526. Repealed. Aug. 2, 1956, ch. 887, § 4(a)(28), 70 Stat. 948 Section, R.S. §3089, related to costs of prosecution, and is now covered by section 1613(1) of this title. § 527. Sums received from fines and other receipts covered into Treasury Except as otherwise provided by law, all sums received from fines, penalties, and forfeitures, connected with the customs, and from fees paid into the Treasury by customs officers, and from storage, cartage, drayage, labor, and services, shall be covered into the Treasury as are other miscellaneous receipts. (Mar. 4, 1907, ch. 2918, § 1, 34 Stat. 1315.) CROSS REFERENCES Proceeds from sale of forfeited articles to be deposited, after deduction of actual expenses of seizure, publication, and sale in Treasury of United States, see section 1609 of this title. Reimbursable charges to be deposited as a refund to appropriation from which paid instead of being covered into Treasury, see section 1524 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 1524 of this title. § 528. Appropriate customs officer to receive amount recovered The appropriate customs officer within whose district any seizure shall be made or forfeiture incurred for any violation of the duty laws is authorized to receive from the court within which trial is had, or from the proper officer thereof, the sum recovered, after deducting all proper charges to be allowed by the court; and on receipt thereof he shall pay and distribute the same without delay, according to law. (R.S. §3087; June 17, 1930, ch. 497, title IV, § 604, 46 Stat. 754; June 2, 1970, Pub. L. 91-271, title III, § 319, 84 Stat. 293.) CODIFICATION This section was derived from R.S. § 3087, which, however, contained a further provision requiring collectors to cause suits to be commenced without delay and prosecuted to effect. That provision was omitted as inconsistent with section 604 of act Sept. 21, 1922, ch. 356, 42 Stat. 984, constituting former section 511 of this title. Act Sept. 21, 1922, was repealed by act June 17, 1930, but section 604 of the latter Act, constituting section 1604 of this title, reenacted section 604 of the former Act. AMENDMENTS 1970-Pub. L. 91-271 substituted reference to the appropriate customs officer for reference to the collector. EFFECTIVE DATE OF 1970 AMENDMENT For effective date of amendment by Pub. L. 91-271, see section 203 of Pub. L. 91-271, set out as an Effective Date of 1970 Amendment note under section 1500 of this title. TRANSFER OF FUNCTIONS All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of the Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of those officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5. Government Organization and Employees. Customs officers, referred to in this section, are within the Treasury Department. § 529. Repealed. June 17, 1930, ch. 497, title IV, CODIFICATION Section, act Jan. 22, 1875, ch. 22, 18 Stat. 303, which provided for dismissal of proceedings, related to act 71-999 0-78 - Vol. 5-6 June 22, 1874, ch. 391, § 19, 18 Stat. 190, which was repealed by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989. §§ 531 to 534. Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930 Sections, act Sept. 21, 1922, ch. 356, title IV, §§ 617 to 620, 42 Stat. 987, 988, related to remission or mitigation of fines, penalties, or forfeitures, and compensation of informers and United States officers. Provisions of Tariff Act of 1930 corresponding to section 531, see section 1617 of this title; section 532, see section 1618 of this title; section 533, see section 1619 of this title; section 534, see section 1620 of this title. § 535. Compulsory production of books, invoices, or papers In all suits and proceedings other than criminal arising under any of the revenue laws of the United States, the attorney representing the Government, whenever, in his belief, any business book, invoice, or paper, belonging to or under the control of the defendant or claimant, will tend to prove any allegation made by the United States, may make a written motion, particularly describing such book, invoice, or paper, and setting forth the allegation which he expects to prove; and thereupon the court in which suit or proceeding is pending may, at its discretion, issue a notice to the defendant or claimant to produce such book, invoice, or paper in court, at a day and hour to be specified in said notice, which, together with a copy of said motion, shall be served formally on the defendant or claimant by the United States marshal by delivering to him a certified copy thereof, or otherwise serving the same as original notices of suit in the same court are served; and if the defendant or claimant shall fail or refuse to produce such book, invoice, or paper in obedience to such notice, the allegations stated in the said motion shall be taken as confessed unless his failure or refusal to produce the same shall be explained to the satisfaction of the court. And if produced, the said attorney shall be permitted, under the direction of the court, to make examination (at which examination the defendant or claimant, or his agent, may be present) of such entries in said book, invoice, or paper as relate to or tend to prove the allegation aforesaid, and may offer the same in evidence on behalf of the United States. But the owner of said books and papers, his agent or attorney, shall have, subject to the order of the court, the custody of them, except pending their examination in court as aforesaid. (June 22, 1874, ch. 391, § 5, 18 Stat. 187.) CONSTITUTIONALITY This section held unconstitutional as applied to a suit to enforce a forfeiture decided to be criminal in its nature in Boyd v. U.S. ((1886), 116 U.S. 616, 6 S. Ct. 524, 29 U.S. (L. Ed.) 746.) § 536. Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930 Section, act Sept. 21, 1922, ch. 356, title IV, § 621, 42 Stat. 988, related to limitation of actions for penalties or forfeitures. Corresponding provisions of Tariff Act of 1930, see section 1621 of this title. § 537. Officers, informers, and defendants as wit nesses No officer, or other person entitled to or claiming compensation under any provision of Act June 22, 1874 (chapter 391, 18 Statutes 188) shall be thereby disqualified from becoming a witness in any action, suit, or proceeding for the recovery, mitigation, or remission thereof, but shall be subject to examination and crossexamination in like manner with other witnesses, without being thereby deprived of any right, title, share, or interest in any fine, penalty, or forfeiture to which such examination may relate; and in every such case the defendant or defendants may appear and testify and be examined and cross-examined in like manner. (June 22, 1874, ch. 391, § 8, 18 Stat. 188.) REFERENCES IN TEXT Section 4 of act June 22, 1874, referred to in the text, providing for compensation to officers of the customs or other persons detecting goods being smuggled, was repealed by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989. For corresponding provisions in the Tariff Act of 1930, see section 1619 of this title. §§ 538, 539. Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930 Sections, act Sept. 21, 1922, ch. 356, title IV, §§ 622, 623, 42 Stat. 988, related to extensions of time and general rules and regulations. Provisions of Tariff Act of 1930 corresponding to section 538, see section 1318 of this title; section 539, see section 1624 of this title. § 540. President may use suitable vessels for enforcing customs laws In the execution of laws providing for the collection of duties on imports and tonnage, the President, in addition to the Coast Guard cutters in service, may employ in aid thereof such other suitable vessels as may, in his judgment, be required. (R.S. § 5318; Aug. 4, 1949, ch. 393, §§ 1, 20, 63 Stat. 495.) CODIFICATION R.S. § 5318 was from act July 13, 1861, ch. 3, §7, 12 Stat. 257. AMENDMENTS 1949-Act Aug. 4, 1949, reestablished the Coast Guard and repealed act Jan. 28, 1915, ch. 20, § 1, 38 Stat. 800, formerly credited to section. EFFECTIVE DATE OF 1949 AMENDMENT Amendment of section by act Aug. 4, 1949, effective as of the first day of the third month after the month of approval, Aug. 1949, see Effective Date note set out preceding chapter 1 of Title 14, Coast Guard. §§ 541, 542. Repealed. Aug. 2, 1956, ch. 887, § 4(a)(29), (30), 70 Stat. 948 Section 541, R.S. § 2763, authorized use of small boats for use of customs officials. Section 542, act Feb. 10, 1913, ch. 35, 37 Stat. 665, authorized Secretary of Treasury to use the motorboat provided for Corpus Christi, Texas, and is not now covered. PART 6-GENERAL PROVISIONS 88 571 to 573. Repealed. June 17, 1930, ch. 497, title IV, § 651(a)(1), 46 Stat. 762, eff. June 18, 1930 Sections, act Sept. 21, 1922, ch. 356, title III, §§ 320, 321, title IV, § 641, 42 Stat. 947, 989, related to provisions as to effect of repeals, Treaty with Cuba and certain laws unaffected. Provisions of Tariff Act of 1930 corresponding to section 571, see section 1651(c) of this title; section 572, see section 1316 of this title; section 573, none. § 574. Exemption from taking other oaths Nothing contained in this title shall be construed to exempt the masters or owners of vessels from making and subscribing any oaths required by any laws of the United States not immediately relating to the collection of the duties on the importation of merchandise into the United States. (R.S. § 3094.) CODIFICATION R.S. §3094 was from act Mar. 2, 1799, ch. 22, § 110, 1 Stat. 703. REFERENCES IN TEXT This title, referred to in text, means title 34 (§§ 2517 to 3129) of the Revised Statutes, which is classified to sections 5, 6, 8, 9 to 11, 31, 32, 37, 129, 232, 233, 240, 257,258, 282, 283, 286 to 294, 338 to 341, 391, 482, 507, 508, 528, 574 of this title, and sections 110 to 112, 123, 124 of Title 46, Shipping. For complete classification of sections 2517 to 3129 of the Revised Statutes to the Code, see Tables volume. Subsec. (1) of section 56 of act Oct. 31, 1951, provided that the repeal of this section should not affect any rights or liabilities existing hereunder on the effective date of such repeal [Oct. 31, 1951.). $578. Repealed. June 17, 1930, ch. 497, title IV, § 579. Repealed. Aug. 2, 1956, ch. 887, § 4(a)(32), 70 Section, R.S. § 960, provided that in a suit on bond for the recovery of duties the court should grant judgment unless defendant made an oath that an error was committed in the liquidation of the duties demanded, and is now covered by the protest provisions of section 1514 of this title. D. Other milk products. E. Poultry and other birds' eggs. Part 5-Hides, skins, and leather; furskins. B. Furskins. Part 6-Live plants; seeds. A. Live plants. B. Seeds. Part 7-Cereal grains, milled grain products, and malts and starches. A. Grains. B. Milled grain products. C. Malts and starches. Part 8-Vegetables. A. Vegetables, fresh, chilled, or frozen. B. Vegetables, dried, desiccated, or dehydrated. C. Vegetables, packed in salt, in brine, pickled, or otherwise prepared or preserved. D. Mushrooms and truffles. Part 9-Edible nuts and fruits. A. Edible nuts. B. Edible fruits. Part 14-Animal and vegetable oils, fats, and greases. C. Animal oils, fats, and greases, crude or refined. B. Edible preparations. C. Animal feeds. D. Feathers, downs, bristles, and hair. E. Shellac and other lacs; natural gums, gum resins, resins, and balsams; turpentine and rosin. F. Miscellaneous animal products. G. Miscellaneous vegetable products. Part 1-Wood and wood products. A. Rough and primary wood products; wood waste. B. Lumber, flooring, and moldings. C. Densified wood and articles thereof. D. Wooden containers. E. Miscellaneous products of wood. F. Articles, not specially provided for, of wood. Part 2-Cork and cork products; bamboo, rattan, willow and chip; basketwork, wickerwork, and related products of fibrous vegetable substances. A. Cork and cork products. B. Bamboo, rattan, willow, and chip; basketwork, wickerwork, and related products of fibrous vegetable substances. Part 3-Wood veneers, plywood and other wood-veneer assemblies, and building boards. Part 4-Paper, paperboard, and products thereof. B. Paper and paperboard, in rolls and sheets, not C. Paper and paperboard cut to size or shape; articles of paper and paperboard. D. Articles not specially provided for of pulp, of papier-mâche, of paper, or of paperboard. Part 5-Books, pamphlets, and other printed and manuscript matter. SCHEDULE 3-TEXTILE FIBERS AND TEXTILE PRODUCTS Part 1-Textile fibers and wastes; yarns and threads. A. Cotton. B. Vegetable fibers, except cotton. C. Wool and related animal hair. D. Silk. E. Manmade fibers. F. Miscellaneous textile materials. Part 2-Cordage. Part 3-Woven fabrics. A. Woven fabrics, of cotton. B. Woven fabrics, of vegetable fibers (except cotton). C. Woven fabrics, of wool. D. Woven fabrics, of silk. E. Woven fabrics, of manmade fibers. F. Woven fabrics, of other textile materials. Part 4-Fabrics of special construction or for special purposes; articles of wadding or felt; fish nets; machine clothing. A. Knit, pile, tufted, and narrow fabrics; braids, and elastic fabrics. B. Lace, netting, and ornamented fabrics. C. Wadding, felts, and articles thereof; fish netting and nets; artists' canvas; coated or filled fabrics; hose; machine clothing; other special fabrics. Part 5-Textile furnishings. A. Textile floor coverings. B. Bedding. C. Tapestries, linens, and other furnishings. Part 6-Wearing apparel and accessories. A. Handkerchiefs. B. Mufflers, scarves, shawls, and veils; men's and boys' neckties. C. Hosiery. D. Garters and suspenders; body-supporting garments; rainwear. E. Underwear. F. Other wearing apparel. Part 7-Miscellaneous textile products; rags and scrap cordage. A. Miscellaneous textile products. B. Textile articles not specially provided for. SCHEDULE 4-CHEMICALS AND RELATED PRODUCTS Part 1-Benzenoid chemicals and products. B. Industrial organic chemicals. C. Finished organic chemical products. Part 2-Chemical elements, inorganic and organic compounds, and mixtures. A. Chemical elements. B. Inorganic acids. C. Inorganic chemical compounds. Part 3-Drugs and related products. A. Natural drugs, crude or advanced. B. Alkaloids, antibiotics, barbiturates, hormones, vitamins, and other drugs and related products. C. Other drugs. Part 4-Synthetic resins and plastics materials, rubber. A. Synthetic resins and plastics materials. Part 5-Flavoring extracts; essential oils. A. Flavoring extracts, and fruit flavors, essences, esters, and oils. B. Camphor, chars and carbons, isotopes, waxes, and other products. C. Miscellaneous medical supplies. SCHEDULE 5-NONMETALLIC MINERALS AND PRODUCTS Part 1-Nonmetallic minerals and products, except ceramic products and glass and glass products. A. Hydraulic cement; concrete; concrete products. C. Stone and stone products. D. Mica and mica products. E. Graphite and related products. H. Gems, gemstones, and articles thereof; industri- J. Miscellaneous nonmetallic minerals and products. K. Nonmetallic minerals and products not specially provided for. Part 2-Ceramic products. A. Refractory and heat-insulating articles. B. Ceramic construction articles. C. Table, kitchen, household, art and ornamental pottery. D. Industrial ceramics. E. Ceramic articles not specially provided for. E. Nickel. F. Tin. G. Lead. H. Zinc. J. Beryllium, columbium, germanium, hafnium, indium, magnesium, molybdenum, rhenium, tantalum, titanium, tungsten, uranium, and zirconium. K. Other base metals. Part 3-Metal products. A. Metallic containers. B. Wire cordage; wire screen, netting and fencing; bale ties. C. Metal leaf and foil; metallics. D. Nails, screws, bolts, and other fasteners; locks; builders' hardware; furniture, luggage, and saddlery hardware. E. Tools, cutlery, forks and spoons. F. Miscellaneous metal products. G. Metal products not specially provided for. Part 4-Machinery and mechanical equipment. A. Boilers, non-electric motors and engines, and other general-purpose machinery. B. Elevators, winches, cranes, and related machinery; earthmoving and mining machinery. C. Agricultural and horticultural machinery; machinery for preparing food and drink. D. Pulp and paper machinery; bookbinding machinery; printing machinery. E. Textile machines; laundry and drycleaning machines; sewing machines. F. Machines for working metal, stone, and other materials. G. Office machines. H. Other machines. J. Parts of machines. Part 5-Electrical machinery and equipment. Part 6-Transportation equipment. A. Rail locomotives and rolling stock. B. Motor vehicles. C. Aircraft and spacecraft. D. Pleasure boats; floating structures. SCHEDULE 7-SPECIFIED PRODUCTS: MISCELLANEOUS AND Part 1-Footwear; headwear and hat braids; gloves; B. Headwear and hat braids. C. Gloves. D. Luggage; women's and children's handbags; and billfolds, card cases, coin purses, and similar flat goods. Part 2-Optical goods; scientific and professional instruments; watches, clocks, and timing devices; photographic goods; motion pictures; recordings and recording media. A. Optical elements, spectacles, microscopes, and telescopes optical goods not elsewhere provided for. B. Medical and surgical instruments and apparatus; X-ray apparatus. C. Surveying, navigational, meteorological, drawing, and mathematical calculating instruments; measuring and checking instruments not special- D. Measuring, testing, and controlling instruments. Part 3-Musical instruments, parts, and accessories. B. Musical instrument parts and accessories. A. Furniture, pillows, cushions, and mattresses. Part 5-Arms and ammunition; fishing tackle; wheel A. Arms and ammunition. B. Fishing tackle. C. Wheel goods. D. Games and sporting goods. E. Models; dolls, toys, tricks, party favors. Part 6-Jewelry and related articles; cameos; natural, cultured, and imitation pearls; imitation gemstones; beads and articles of beads. A. Jewelry and related articles. B. Cameos; natural, cultured, and imitation pearls; imitation gemstones; beads and articles of beads. Part 7-Buttons, buckles, pins, and other fastening devices; artificial and preserved flowers and foliage; millinery ornaments; trimmings; and feather products. A. Buttons, buckles, pins, hooks and eyes, and slide fasteners. B. Artificial and preserved flowers and foliage; millinery ornaments; trimmings; and feather products. Part 8-Combs; hair ornaments; brooms and brushes; paint rollers; umbrellas and canes. A. Combs, hair ornaments, brooms and brushes, paint rollers. B. Umbrellas, walking sticks, whips, ridingcrops, and parts thereof. Part 9-Matches and pyrotechnics; candles; blasting A. Matches, pyrotechnics, candles, blasting caps. Part 10-Pens, pencils, leads, crayons, and chalks. A. Works of art. B. Antiques. Part 12-Rubber and plastics products. A. Reinforced or laminated plastics; foam or sponge rubber and plastics. B. Rubber and plastics waste and scrap; rubber and plastics film, strips, sheets, plates, slabs, blocks, filaments, rods, tubing and other profile shapes. C. Specified rubber and plastics products. D. Articles not specially provided for, of rubber or Part 13-Products not elsewhere enumerated. B. Articles of fur and of leather. C. Articles of gelatin, glue, gut, wax, bone, horn, Part 14-Nonenumerated products. SCHEDULE 8-SPECIAL CLASSIFICATION PROVISIONS A. Articles not advanced or improved abroad. Part 2-Personal exemptions. A. Residents and nonresidents. B. United States personnel and evacuees. C. Personnel of foreign governments and international organizations; distinguished visitors. D. Other personal exemptions. |