Page:United States Statutes at Large Volume 60 Part 1.djvu/170

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79TH CONG. , 2D SESS.-CH. 244 -APR . 30, 1946 specified in section 2470 of the Internal Revenue Code; and the tax imposed by section 3500 of the Internal Revenue Code; and (B) any other tax, fee, charge, or exaction, imposed on or in connection with importation unless the law of the country imposing it designates or imposes it as a customs duty or contains a provision to the effect that it shall be treated as a duty imposed under the customs laws. (b) For the purposes of sections 221 (b) and 321 (b), any mate- rial, used in the production of an article, shall be considered as having been used in the production of an article subsequently produced, which is the product of a chain of production in the course of which an article, which is the product of one stage of the chain, is used by its producer or another person, in a subsequent stage of the chain, as a material in the production of another article. (c) For the purposes of paragraphs (6) and (7) of subsection (a) of this section- (1) if an article is entitled to be imported from a foreign country free of ordinary customs duty, that country shall be considered as the country entitled to the lowest rate of ordinary customs duty with respect to such article; and (2) a reduction in ordinary customs duty granted any country, by law, treaty, trade agreement, or otherwise, with respect to any article, shall be converted into the equivalent reduction in the rate of ordinary customs duty otherwise applicable to such article. (d) The terms "includes" and "including" when used in a defini- tion contained in this Act shall not be deemed to exclude other things otherwise within the meaning of the term defined. TITLE II-LAWS AND PROPOSED OBLIGATIONS OF UNITED STATES Part 1-Customs Duties SEC. 201. FREE ENTRY OF PHILIPPINE ARTICLES. During the period from the day after the date of the enactment of this Act to July 3, 1954, both dates inclusive, Philippine articles entered, or withdrawn from warehouse, in the United States for consumption shall be admitted into the United States free of ordinary customs duty. SEC. 202. ORDINARY CUSTOMS DUTIES ON PHILIPPINE ARTICLES. (a) JULY 4, 1954-JuLY 3, 1974.- The ordinary customs duty to be collected on Philippines articles, which during the following portions of the period from July 4, 1954, to July 3, 1974, both dates inclusive, are entered, or withdrawn from warehouse, in the United States for consumption, shall be determined by applying the following per- centages of the United States duty: (1) JULY 4 TO DECEMBER 31, 1954. - During the period from July 4, 1954, to December 31, 1954, both dates inclusive, 5 per centum. (2) CALENDAR YEAR 1955. - During the calendar year 1955, 10 per centum. (3) CALENDAR YEARS 1956-1972. -During each calendar year after the calendar year 1955 until and including the calendar year 1972, a percentage equal to the percentage for the preceding calendar year increased by 5 per centum of the United States duty. (4) PERCENTAGE AFTER 1972. - During the period from Janu- ary 1, 1973, to July 3, 1974, both dates inclusive, 100 per centum. 53 Stat. 264, 428. 26U..C. . 2470, 3500; Supp. V, § 2470 note. Post, p. 157. Post, pp . 147, 150. "Includes"; "in- cluding." Post, pp. 153 -155 . Post, p. 147. Determination. 143 60 STAT.]