TARIFF SCHEDULES OF THE UNITED STATES General Headnotes and Rules of Interpretation
(c) The foregoing provisions of this headnote do not apply with respect to any part of a shipment if the consignee or his agent furnishes, in such time and manner as may be prescribed by regulations of the Secretary of the Treasury, satisfactory proof — ll) that such part (A) Is commercially negligible, (B) Is not capable of segregation without excessive cost, and (C) will not be segregated prior to Its use In a manufacturing process or otherwise, and ( I D that the commingling was not intended to avoid the payment of lawful duties. Any article with respect to which such proof is furnished shall be considered for all customs purposes as a part of the article, subject to the next lower rate of duty, with which It Is commingled. (d) The foregoing provisions of this headnote do not apply with respect to any shipment if the consignee or his agent shall furnish, in such time and manner as may be prescribed by regulations of the Secretary of the Treasury, satisfactory proof — (I) that the value of the commingled articles Is less than the aggregate value would be if the shipment were segregated; (II) that the shipment Is not capable of s e g r e g a tion without excessive cost and will not be segregated prior to Its use in a manufacturing process or otherwise; and (III) that the commingling w a s not intended to avoid the payment of lawful duties. Any merchandise with respect to which such proof is furnished shall be considered for all customs purposes to be dutiable at the rate applicable to the material present In greater quantity than any other m a t e r i a l. (el The provisions of this headnote shall apply only In c a s e s where the schedules do not expressly provide a p a r ticular tariff treatment for commingled articles. 8. Abbreviations. In the schedules the following symbols and abbreviations are used with the m e a n i n g s respectively indicated below: $ dollars t cents
percent + plus ad v a I. ad valorem bu. bushel cu. cubic doz. dozen ft. feet gaI. gaI Ion in. Inches lb. pounds oz. ounces sq. square wt. weight yd. yard pes. pieces prs. pairs I In. II near l.R.C. Internal Revenue Code 9. DefInit ions. For the purposes of the schedules, unless the context otherwise requires — (a) the term "entered" means entered, or withdrawn from w a r e h o u s e, for consumption In the customs territory of the United States; (bl the term "entered for c o n s u m p t i o n " does not include w i t h d r a w a l s from warehouse for consumption; (c) the term "withdrawn for consumption" means w i t h drawn from warehouse for consumption and does not include articles entered for consumption;
Id) the term "rate of duty" Includes a free rate of duty; rates of duty proclaimed by the President shall be referred to as "proclaimed" rates of duty; rates of duty e n acted by the C o n g r e s s shall be referred to a s "statutory" rates of duty; and the rates of duty in column numbered 2 at the time the schedules become effective shall be referred to as "original statutory" rates of duty; (e) the term "ton" means 2,240 pounds, and the term "short ton" means 2,000 pounds; (f) the terms "of", "wholly of", "almost wholly of", "in part of" and "containing", when used between the description of an article and a material (e.g., "furn I ture c f wood", i. "woven fabrics, wholIv of cotton". etc.), have the following meanings: (I) "of" means that the article Is wholly or In chief value of the named material; III) "wholly of" means that the article Is, except for negligible or insignificant quantities of some other material or materials, composed completely of the named material; (ill) "almost wholly of" means that the essential character of the article Is Imparted by the named material, notwithstanding the fact that significant quantities of some other material or materials may be present; and (Iv) "In part of" or "containing" mean that the article contains a significant quantity of the named material. With regard to the application of the quantitative concepts specified In subparagraphs (III and (Iv) above, it Is intended that the de minimus rule apply. 10. General Interpretative Rules. For the purposes of these schedules — (a) the general, schedule, part, and subpart headnotes, and the provisions describing the classes of imported articles and specifying the rates of duty or other Import restrictions to be Imposed thereon are subject to the rules of Interpretation set forth herein and to such other rules of statutory interpretation, not inconsistent therewith, as have been or may be developed under administrative or judicial ruIings; (b) the titles of the various schedules, parts, and subparts and the footnotes therein are intended for convenience in reference only and have no legal or interpretative significance; (c) an imported article which is described in two or more provisions of the schedules is classifiable in the provision which most specifically describes It; but, in applying this rule of Interpretation, the following considerations shalI govern: II) a superior heading cannot be enlarged by inferior headings indented under it but can be limited thereby; (II) comparisons are to be m a d e only between provisions of coordinate or equal s t a t u s, i.e., between the primary or main superior headings of the schedules or b e tween coordinate inferior headings which are subordinate to the same superior heading; (d) If two or more tariff descriptions are equally applicable to an article, such article shall be subject to duty under the description for which the original statutory rate Is highest, and, should the highest original statutory rate be applicable to two or more of such descriptionsi, the articles h a l l b e subject to duty under that one of such descriptions which first appears In the schedules; (e) In the absence of special language or context which otherwise requires — II) a tariff classification controlled by use (other than actual use) Is to be determined in accordance with the use In the United States at, or Immediately prior to,
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