TARIFF SCHEDULES OF THE UNITED STATES
SCHEDULE 8. SPECIAL CLASSIFICATION PROVISIONS Part 1. - Articles Exported and Returned
405 Rates of Duty
PART 1. Part
ARTICLES EXPORTED AND RETURNED
I headnotes:
1. In the absence of a specific provision to the contrary, the tariff status of an article is not affected by the fact it was previously imported into the customs territory of the United States and cleared through customs whether or not duty was paid upon such previous importation. 2. Any product of the United States which is returned after havinq been advanced in value or improved in condition abroad by any process of manufacture or other means, or any imported article which has been assembled abroad in whole or in part of oroducts of the United States, shall be treated for the purposes of this Act as a foreign article, and, if subject to a duty which is wholly or partly ad valorem, shall be dutiable, except as otherwise prescribed in this part, on its full value determined in accordance with section 402 or 402a of this Act. If such product or such article is dutiable at a rate dependent upon its value, the value for the purpose of determining the rate shall be its full value under the said section 402 or 402a.
3. This part does not apply to animals provided for in item 100.04 of part I of schedule I.
Subpart A.
Articles not Advanced or Improved Abroad
Subpart A headnotes: I. The items in this subpart (except item 804.00) shall not apply to any article — (a) exported with benefit of drawback; (b) of a kind with respect to the importation of which an interna I-revenue tax Is imposed at the time such article is entered, unless such article was subject to an interna I-revenue tax imposed upon production or importation at the time of its exportation from the United States and It shall be proved that such tax was paid before exportation and was not refunded; or (c) manufactured or produced in the United States in a customs bonded warehouse or under Item 364.05 and exported under any provision of law. 2.
For the purposes of item 304.00 — (a) when because of the destruction of customs records or for other cause It Is impracticable to establish whether drawback was allowed, or the amount allowed, on a returned article, there shall be assessed thereon an amount of duty equal to the estimated drawback and Internal-revenue tax which would be allowable or refundable if the imported merchandise used in the manufacture or production of the returned article were dutiable or taxable at the rate applicable to such merchandise on the date of entry, but In no case more than the duty and tax that would apply If the article were wholly of foreign origin; and
�
