52 STAT.] 75TH CONG. , 3D SESS.-CH. 679-JUNE 25, 1938 1081 privileges granted by this section and such section 317 shall not apply thereafter in respect of aircraft registered in that foreign country." (b) Section 317 of the Tariff Act of 1930 (U. S . C., 1934 edition, 46 tat. 696. title 19, sec. 1317, and title 26, sec. 897 (b)) is amended by changing 26 U.S. c.
- 897§ (b
the caption thereof to read "TOBACCO PRODUCTS-SUPPLIES FOR AIR- Tobacco products; CRAFt."; by designating the present paragraph thereof as subsection SUpp"es for aircraft. (a); and by adding thereto a new subsection (b) to read as follows: "(b) The shipment or delivery of any merchandise for use as sup- Shipments or deliv- plies (including equipment) upon, or in the maintenance or repair of, supplies aircraft aircraft registered in any foreign country and actually engaged in for- eign trade or trade between the United States and any of its posses- sions, where such trade by foreign aircraft is permitted, shall be deemed an exportation within the meaning of the customs and inter- nal-revenue laws applicable to the exportation of such merchandise without the payment of duty or internal-revenue tax." (c) This section shall take effect on the day following the enactment Effective date of of this Act. section. SEC. 6. Section 315 of the Tariff Act of 1930 (U. S . C., 1934 46Stat. 695. edition, title 19, sec. 1315) is hereby amended by deleting the proviso 9 U. S .C . 1315. thereof, changing the colon preceding such proviso to a period and adding at the end of such section the following: "Insofar as duties Duties based upon quantity, collection at are based upon the quantity of any merchandise, such duties shall, time of importation; except as provided in paragraph 813 and section 562 of this Act 4xeptins.4 745. (relating respectively to certain beverages and to manipulating 19 U. S . : 1001, warehouses), be levied and collected upon the quantity of such mer-
chandise at the time of its importation. No administrative ruling Impositionofhigher resulting in the imposition of a higher rate of duty or charge than tive ruling. a- the Secretary of the Treasury shall find to have been applicable to imported merchandise under an established and uniform practice shall be effective with respect to articles entered for consumption or withdrawn from warehouse for consumption prior to the expira- tion of thirty days after the date of publication in the weekly Treasury Decisions of notice of such ruling; but this provision shall Imposition of anti- not apply with respect to the imposition of antidumping duties." dmp duties SEC. 7 . The Tariff Act of 1930 is hereby amended by adding at the end of part I of title III thereof the following new section: 46 Stat. 696. "SEC. 321. ADMINISTRATIVE EXEMPTIONS. Administrative ex- emptions. "Collectors of customs are hereby authorized, under such regula- thaeroene" s o lo tions as the Secretary of the Treasury may prescribe, to disregard a difference of less than $1 between the total estimated duties or taxes deposited, or the total duties or taxes tentatively assessed, with respect to any entry of merchandise and the total amount of duties or taxes actually accruing thereon, and to admit articles free of duty Duty free when expense of collection when the expense and inconvenience of collecting the duty accruing disproportionate to thereon would be disproportionate to the amount of such duty, but amLnitauty. the aggregate value of articles imported by one person on one day and exempted from the payment of duty under the authority of this section shall not exceed $5 in the case of articles accompanying, and for the personal or household use of, persons arriving in the United States, or $1 in any other case." SEC. 8. Section 402 of the Tariff Act of 1930 (U. S . C ., 1934 edi- 46 ts. 7 4029. tion, title 19, sec. 1402) is hereby amended by inserting the words Bases of valuation; "for home consumption" after the words "freely offered for sale" in deinitions amended subsection (c), and by inserting the words "for domestic consump- tion" after the words "freely offered for sale" in subsections (e) and (g) and after the word "sold" in subsection (g).
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