TARIFF SCHEDULES OF THE UNITED STATES
SCHEDULE 1. - ANIMAL AND VEGETABLE PRODUCTS Part 12. - Beverages
63 Rates of Duty
/ PART 12. - BEVERAGES i Part
12 headnotes:
1. This part covers only products which are fit for use as beverages or for beverage purposes, 2. Each and every gauge or wine gallon of measurement Is counted as at least one proof gallon; and the standard for determining the proof of brandy and other spirits or liquors of any kind when imported is the same as that which is defined in the laws relating to internal revenue. The Secretary of the Treasury, in his discretioo, may authorize the ascertainment of the proof of wines, cordials, or other liquors and fruit Juices by distillation or otherwise, when It Is Impracticable to ascertain such proof by the means prescribed by existing law or regulations, 3. The duties prescribed on products covered by this part are in addition to the Internal-revenue taxes imposed under existing law or any subsequent Act. The duties imposed on products covered by this part which are subject also to internal-revenue taxes are imposed only on the quantities subject to such taxes, 4. Provisions for the free entry of certain samples of alcoholic beverages are covered by part 5 ef schedule 8,
Subpart A. - Fruit Juices Subpart A headnotes: 1. The products described in this subpart are [Covered herein whether or not containing ethyl alcohol, but any such products which are also described in subpart C or D of this part are classifiable in said subpart C or D, 2. For the purposes of this subpart, a concentrated Juice may b» in liquid, powdered, or solid form. 3.
For the purposes of this subpart — (a) the term "gal Ion" in the "Rates of Duty" column of the provisions applicable to fruit Juices means gallon of natural unconcentrated Juice or gallon of reconstituted Juice; Ibl the term "reconstituted Juice" means the product which can be obtained by mixing the Imported concentrate with water in such proportion that the product will have a Brix value equal to that found by the Secretary of the Treasury from time to time to be the average Brix value of like natural unconcentrated Juice In the trade and commerce of the United States; and Ic) the term "Brix value" means the refractometric sucrose value of the Juice, adjusted to compensate for the effect of any added sweetening materials, and thereafter corrected for acid, 1/ Articles in chief value of cane and beet sugar are, in certain circumBtanoes, subject to an additional import duty. See Appendix to Tariff Schedules.
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