TARIFF SCHEDULES OF THE UNITED STATES
SCHEDULE 6. - METALS AND METAL PRODUCTS Part 1. - Metal-Bearing Ores and Other Metal-Bearing Materials Rates of Duty
is lost in processing during the fiscal year at such plant, th» rate of loss to be applied to the like content of materials imported during the 12-month period beginning on the first day of the calendar month nearest to 90 days after the close of the said fiscal year to be initially treated at such plant shall be the actual percentage by weight of such losses for such plant during the said fiscal year. (dl Claims for Deductions: The deductions provided for in 4(b) and 4 (c), supra, do not apply to imported materials unless the importer, at the time entry for consumption or for warehouse Is filed, makes claim therefor In writing and certifies as to the name, location, and status of the plant at which the materials are to be initially treated. If material with respect to which a certification has been filed is to be transferred to a plant for initial treatment other than the plant specified In the certification, the importer shall notify the collector at the port of entry In advance of the transfer of the material and the entry shall be liquidated or reliquidated on the basis of the allowable losses for the plant to which transfer Is to be made. If the importer fails to so notify the collector or fails to transfer the material after having notified the collector of his intention to do so, no deductions shall be alloivable on such material and liquidation or reliquidation of the entry shall be made accordingly. (e) Statements of tosses: If losses are to be claimed under headnote 4 (c), supra, for a specific plant, the importer shall, not later than 60 days after the close of each fiscal year, file with the collector of customs of the customs collection district in which the plant is located, a statement of losses for said fiscal year for the plant involved and at the request of the importer said collector shall advise the collectors of customs at other ports designated by the importer of the rates of losses at the said plant. (f) Maintenance of Plant Records: Each plant for which any of the deductions provided for in this headnote are claimed shall maintain records showing the receipt and disposition of each shipment of materials received in the plant and, if losses are to be claimed under headnote 4 (c), supra, a record of the losses experienced, and these records shall be made available for inspection by customs officers. 5. When, under the procedures set forth in headnote 5 of part 2C of this schedule, the market price of copper is considered to be below 24 cents per pound, a duty of 2 cents per pound on copper content shall apply in lieu of the duty of 1.7 cents per pound on copper content in column I of the Rates of Duty columns of items 602.30, 603.50, and 603.55. 6. When the classification of Imported materials under any provision of this part is dependent on the percentage of metal content, such percentage shall be the ratio of the total quantity of the respective metal content to the total quantity of imported material when computed on a dry-weight basis, i.e., free of all uncomblned moisture.
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