For Rates of Duties on all articles imported, and for Articles
admitted Free of Duty, see Alpha betical Schedule pages 329 to 569.

PAGE.

336

DECLARATIONS

on entry (see Entry. Invoices).
substituted for certain oaths..

203
Deficiency, or “short shipments” (see Appraisement).
DEFINITIONS of WORDS AND Phrases (see also Limitations and

Restrictions).
“abandoned”-as to wrecked goods.

299
accidental fire or other casualty

69
“actual market value"

199
“actual use for immigration

336
“actually purchased

173
'American artist

338
"arrival".

202
"arrival of vessel

2
"articles” (see Classification).
“cabinet''.

337
"casualty

69
“chief officer of customs

123
"circular”-as to importations by mail..

140
"component material of chief value” (see Classification).
"country

179
custody" of customs officers

69, 80
date of original importation

62, 202
“ draught” (or draft).

42
“drawback

78
“exhausted leaves ''-of tea

151
"exportation

543
“immigrant
“importation

1, 2, 49
“knit fabrics

564
“manufacture” (See Classification.)
"market value

199
“master”..

2
“merchandise

1, 93
“not otherwise provided for” (see Classification).
owner of merchandise

91
“paintings

342
"periodicals

481
pile fabrics

487
port''

2, 202
'principal markets of the country

179
'printed matter -as to mails.

140
printing.”.

493
'proof of spirits

104
'samples

503
' similar description" (see Classification).
"souvenirs or cabinet collections

337
'statuary

342
"ten per cent. damage

201
“time of exportation

179
“ton

56
“twine"

566
“unusual coverings

200
"value "market value

199
“wreck

565
“yarn

566
Derelict Goods (see Wrecked goods. Abandoned goods).
DISCOUNTS..

202

or

For Rates of Duties on all articles imported, and for Articles
admitted Free of Duty, sce Alphabetical Schedule pages 329 to 569.

66, 80

DISCRIMINATING DUTIES
of tonnage and imports.

109, 110
as to vessels of Prussia..

109
as to vessels of Spain

110
as to mail steamships to Brazil

110
as to goods imported by certain vessels.

296
DISCRIMINATION by countries against products of the U. S., retaliation. 211
DOMESTIC.

manufactures exported with drawback (see Drawback).
products exported and returned (see United States products returned,

in Schedule).
DRAWBACK AND REBATE OF DUTIES.
on goods exported in condition as imported.
Secretary of the Treasury to make regulations for....

90
general provisions relating to

78, 79
not allowed after goods leave custody of Government.
proceedings as to entry for....

83
limitations on entry for (see also Limitations). 61, 65, 79, 89
extension of time for entry for

83
on goods where duties have been paid..

65
on goods where duties have not been paid

66
what duties not included in

65, 78, 81
the 1% retention of the duties..

65, 79, 300
payment of duties a perquisite to.

65, 85
exportation for, must be in original packages

78, 79, 81
conditions for change of packages.

81, 82
exportation with, may be made from another district

83
allowed on goods entered by appraisement.

65
how allowed on liquors

65
not allowed on opium or preparations of.

78, 288
not allowed on goods unclaimed one year.

79
provisions for drugs and chemicals...

79
on goods imported from British Provinces

89
on goods exported to British Provinces...

89
on goods exported from Lake Ponchartrain.

89
remedies where drawback refused.

78
penalties for false entries for....
penalties for re-landing goods exported with.

8?
bond for delivery of goods at foreign port.

66, 85
cancellation of bond on landing certificate..

66, 85, 86
discharge of bond on proof without certificate.

86
debentures for
to whom payable....

84
suit for non-payment of

84
are assignable...

84
for exportation from another district.

8+
when collector may refuse to issue...

84
receivable for duties

87
on articles manufactured wholly or in part of imported material

and exported.
of the duties actually paid, less retention of 1%.

300
does not include certain duties...

300
where refused, remedy .....

301
cannot be allowed where quantity of imported material cannot
be ascertained.

301

88

For Rates of Duties on all articles imported, and for Articles
admitted Free of Duty, see Alphabetical Schedule pages 329 to 569.

PAGE.

DRAWBACK AND REBATE ON DUTIES- Continued.

materials for, do not have to be imported by manufacturer. 301
entry for..

301
various rulings under the provisions

301
examples of so-called manufactures

301
on supplies (not including equipment) for vessels of the United

States .engaged in foreign trade, and between Atlantic
and Pacific ports of the United States. “ Shipping Act”

of June 26, 1884, Sec. 16.
general provisions for..

152, 153
not applicable to goods warehoused over three years

153
examples of articles included and excluded....

153
applies to vessels in fisheries or whaling business...

157
remedy where drawback denied .

153
on material used in building vessels for foreign account. “Ship-

ping Act," June 26, 1884, Sec. 17.
general provisions for...

153
applies to materials for small vessel exported on another vessel 153
on materials for construction, outfit and equipment of vessels in

the United States for foreign account, or for foreign trade,

etc. Section 7, Act August 28, 1894.
general provisions...

290, 291
restrictions on coasting trade

290
computation of time for coasting trade..

291
applies to vessels in fisheries or whaling business..

157
various rulings under the provisions....

291
on articles for repair of American vessels engaged in foreign

trade, etc. Section 8, Act August 28, 1894.
general provisions ...

292
various rulings under the provisions,

292
applies to vessels in fisheries or whaling business..

157
on materials for construction, equipment, repairs, and supplies of

vessels of the United States employed in the fisheries or

whaling business. Shipping Act, June 19, 1886, Sec. 15.
provisions for......

157
on articles for supplies for vessels of war of certain nations. Sec.

2982, Revised Statutes.
countries to which the provision applies.....

68
provision does not extend to certain articles .

68
on bituminous coal for vessels' fuel.
conditional provisions for

155, 156
on salt.
for curing fish...

80, 501, 502
for curing meats..

501, 502
DRUGS AND MEDICINES.
appraisement of..

52, 53
disposal of rejected.

53
exportation of, from warehouse...

79
adulterated, importation of, prohibited...

210
DUTIABLE VALUE (see Appraisement. Market Value).
Duties.
rates of, on imports (see Schedule)......

..329-569
bonds for (see Bonds).
additional, for undervaluation in entry (see Additional Duties).
discriminating (see Discriminating Duties).

For Rates of Duties on all articles imported, and for Articles
admitted Free of Duty, see Alphabetical Schedule pages 329 to 569.

PAGE.

DUTIES- Continued.
abatement of, for loss or damage in warehouse (see Bonded

Warehouses-damage in).
abatement of, for damage before arrival abolished (see Abandon-

ment.)
rebate or refund of (see Drawback).
drawback of (see Drawback).
liquidation of (see Entry).
must be paid before filing protest...

186
liability for, a personal debt....

43
the basis of assessment for...

172
laws relating to, enforcement of....

91, 131
nature of lien for

43
refund of, under Court judgments.

132
payment of, etc.

77

E
EFFECTS (see Baggage and Personal Effects; also Effects in Schedule).
ENTIRETIES, CLASSIFICATION OF (see Classification).
ENTRY.

bill of lading for (see Bill of Lading).
invoices for (see Invoice).
who may make.....

7
who deemed consignee of goods for purpose

of.

160
limitations for making

7
mere pretended consignee cannot make..

161
penalties for false...

29, 30, 125, 177, 178
what it must embrace.

7
must cover entire invoice quantity.

9
values specified in, binding....

172, 173
is complete when declaration is made thereto.

173
departure from prescribed forms of...

2
additions to value in (see Additional duties. Market l'alue).
penalties for undervaluation in (see Additional Duties), 24, 170, 171, 175
prohibited (see Prohibited Importations).
when consignee refuses to enter or has disappeared..

161
when not duly made, goods held as unclaimed..

161
when without invoice, bond required...

25
when particulars are unknown..
when invoice not correct, custody of goods..

24
when invoice, etc., incomplete, custody of goods.
when goods suspected, special permission required.

26
when goods valued under $100....

28, 164, 165
by attorney (see Powers of Attorney).
by resident owner, joint owner residing abroad...

26
by appraisement...

165, 166
by custom house officers in certain cases only.

170
by customs agents of railroads on frontiers.

101
by domestic corporation...

161
by foreign corporation, when not permitted.

161
by agents of foreign partnerships.

101
by underwriters..

100, 208
by salvors.....

91, 208
by owners not residing at port of delivery

170

8, 9

9, 50

For Rates of Duties on all articles imported, and for Articles
admitted Free of Duty, see Alphabetical Schedule pages 329 to 569.

PAGE.

ENTRY-- Continued.
of baggage and personal effects....

12, 13
of articles dutiable found in baggage.

13
of cigars in transit for export..

14
of "packed packages"

134
of spirits and wines..

10
of sea stores .

10, 11, 98
of baggage and tools of trade..

12
of books, etc..

165
of goods by parcel post.

165
of wrecked goods...

51, 91, 130, 160, 208
of goods simulating domestic trade marks, forbidden... 289, 290
of manufactured articles, marking.

284-289
of goods consigned for sale..

176, 177
of goods consigned to non-residents of U. S., forbidden...

169
for drawback (see Drawback).
for immediate transportation..

142
for transit to British possessions, and vice versa.

30
for consumption, when may be completed.

170
for wharehouse when may be passed..

170
for the following ports under special provisions...

18-22
Albany, New York..

18
Augusta, Georgia....

18
Bayport, Fla...

18
Houston, Texas.

19
Mississippi River, etc.

19, 20
Pilatka, Fla....

18
Selma, Ala...

19
l'allejo, Cal..

20
declarations to-
by owner, importer, consignee or agent...

8, 166-170
forms of....

167-169
must be signed at time of entry

169
before whom to be made.....

14, 169
cannot be made by non-residents of the U. S..

169
may be made by attorney as consignee, not in name of principal. 170
bond to produce, when entry made by agent or attorney..

8, 25
penalty for false..

170
one sufficient for series of books, etc.

165
by owners not residing at port of delivery..

170
liquidation of -
limitation on power of collector..

128
limitation for protest on:

185
suspension of until triplicate invoice is received

27
refund of duties under final..

205, 206
of weight, gauge, measure

49
errors in, corrected by reliquidation..