Page:United States Statutes at Large Volume 77A.djvu/420

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TARIFF SCHEDULES OF THE UNITED STATES

406

SCHEDULE 8. - SPECIAL CLASSIFICATION PROVISIONS Part I. - Articles Exported and Returned Rates of Duty

Item

Articles

1

2

(b) In order to facilitate the ascertainment and collection of the duty provided for, the Secretary of the Treasury Is authorized to ascertain and specify the amounts of duty equal to drawback or internal-revenue tax which shall be applied to articles or classes or kinds of articles, and to exempt from the assessment of duty articles or classes or kinds of articles with respect to which the collection of such duty involves expense and inconvenience to the Government which Is disproportionate to the probable amount of such duty.

800.00

Products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture Free

Free

802.30

804.00

Free

Free

802.20

Free

Free

802.10

Free

Free

801.00

Free

Free

A duty (in lieu of any other duty or tax) equal to the sum of any duty and internalrevenue tax imposed upon the importation of like articles not previously exported. but in no case in excess of the sum of any customs drawback proved to have been allowed upon such exportation of the article and any internalrevenue tax imposed. at the time such article is entered, upon the importation of like articles not previously exported.

A duty (in lieu of any other duty or tax) equal to the sum of any duty and internalrevenue tax imposed upon the importation of like articles not previously exported. but in no case in excess of the sum of any customs drawback proved to have been allowed upon such exportation of the article and any internalrevenue tax imposed. at the time such article is entered, upon the importation of like articles not previously exported.

Articles, previously imported, with respect to which the duty was paid upon such previous importation, if (l) reimported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, after having been exported under lease to a foreign manufacturer, and (2) reimported by or for the account of the person who imported it into, and exported it from, the United

Articles, when returned after having been exported for use temporarily abroad solely for any of the following purposes, if imported by or for the account of the person who exported them: Exhibition, examination, or experimentation, for Exhibition in connection with any circus or Exhibition or use at any public exposition, fair.

Articles previously exported from the United States which are excepted from free entry under any of the foregoing items by headnote 1 of this subpart and