CH. 32—MANUFACTURERS EXCISE TAXES
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Subchapter D—Recreational Equipment Part I. Sporting goods. Part II. Photographic equipment. Part III. Firearms.
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PART I—SPORTING GOODS Sec. 4161. Imposition of tax.
SEC. 4161. IMPOSITION OF TAX.
There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles (including in each case parts or accessories of such articles sold on or in connection therewith, or with the sale thereof) a tax equivalent to 10 percent of the price for which so sold: Badminton nets, rackets and racket frames (measuring 22 3 inches overall or more in length), racket string, shuttlecocks, £ and standards. Billiard and pool tables (measumng 45 inches overall or more fi,.: in length) and balls and cues for such tables. Bowling balls and pins. Clay pigeons and traps for throwing clay pigeons. Cricket balls and bats. Croquet balls and mallets. , Curling stones. Deck tennis rings, nets and posts. Fishing rods, creels, reels and artificial lures, baits and flies. Golf bags (measuring 26 inches or more in length), balls and clubs (measuring 30 inches or more in length). •: Lacrosse balls and sticks. ^ Polo balls and mallets. Skis, ski poles, snowshoes, and snow toboggans and sleds (measuring more than 60 inches overall in length). Squash balls, rackets and racket frames (measuring 22 inches overall or more in length), and racket string. Table tennis tables, balls, nets and paddles. Tennis balls, nets, rackets and racket frames (measuring 22 inches overall or more in length) and racket string. •Hil
PART II—PHOTOGRAPHIC EQUIPMENT Sec. 4171. Imposition of tax. Sec. 4172. Definition of certain vendees as manufacturers. Sec. 4173. Exemptions.
SEC. 4171. IMPOSITION OF TAX.
There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles (including in each case parts or accessories of such articles sold on or in connection there49012°—54
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