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For Rates of Duties on all articles imported, and for Articles
admitted Free of Duty, see Alphabetical Schedule pages 329 to 569.

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"component material of chief value

country

date of original importation

DEFICIENCY, or "short shipments" (see Appraisement).

DEFINITIONS OF WORDS AND PHRASES (see also Limitations and

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'chief officer of customs

"circular". -as to importations by mail...

"custody" of customs officers

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"draught" (or draft)...

"drawback"

"exhausted leaves "-of tea

"exportation

"immigrant'

299

69

199

336

173

338

202

2

337

69

123

140

(see Classification).

179

69, 80

62, 202

42

78

151

543

336

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"not otherwise provided for" (see Classification).

"owner of merchandise

2

1, 93

91

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DERELICT GOODS (see Wrecked goods. Abandoned goods).

DISCOUNTS..

202

For Rates of Duties on all articles imported, and for Articles
admitted Free of Duty, see Alphabetical Schedule pages 329 to 569.

DISCRIMINATING DUTIES

of tonnage and imports.
as to vessels of Prussia...
as to vessels of Spain ...

as to mail steamships to Brazil

as to goods imported by certain vessels.

109, 110
109

110

. 110

... 296

DISCRIMINATION by countries against products of the U. S., retaliation. 211
DOMESTIC.

manufactures exported with drawback (see Drawback).

products exported and returned (see United States products returned,
in Schedule).

DRAWBACK AND REBATE OF DUTIES.

on goods exported in condition as imported.

Secretary of the Treasury to make regulations for..
general provisions relating to ...

not allowed after goods leave custody of Government.
proceedings as to entry for....

limitations on entry for (see also Limitations).

extension of time for entry for

on goods where duties have been paid..

on goods where duties have not been paid

what duties not included in

the 1% retention of the duties..

payment of duties a perquisite to..

exportation for, must be in original packages

conditions for change of packages..

exportation with, may be made from another district

how allowed on liquors

allowed on goods entered by appraisement ....

not allowed on goods unclaimed one year.

provisions for drugs and chemicals...

not allowed on opium or preparations of..

90

78, 79
66, 80

$3

61, 65, 79, 88

83

65

66

65, 78, 81

65, 79, 300

65, 85

78, 79, 81

81, 82

83

65

65

78, 288

79

79

89

89

89

78

88

87

66, 85

on goods imported from British Provinces
on goods exported to British Provinces....
on goods exported from Lake Ponchartrain.
remedies where drawback refused.
penalties for false entries for..
penalties for re-landing goods exported with.
bond for delivery of goods at foreign port..
cancellation of bond on landing certificate..
discharge of bond on proof without certificate.
debentures for

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on articles manufactured wholly or in part of imported material
and exported.

86

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84

84

84

84

84

87

of the duties actually paid, less retention of 1%..

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For Rates of Duties on all articles imported, and for Articles
admitted Free of Duty, see Alphabetical Schedule pages 329 to 569.

DRAWBACK AND REBATE ON DUTIES-Continued.

materials for, do not have to be imported by manufacturer..
entry for......

various rulings under the provisions
examples of so-called manufactures

on supplies (not including equipment) for vessels of the United
States engaged in foreign trade, and between Atlantic
and Pacific ports of the United States. "Shipping Act"
of June 26, 1884, Sec. 16.

general provisions for.

not applicable to goods warehoused over three years
examples of articles included and excluded....

PAGE.

301

301

301

301

152, 153

153

153

applies to vessels in fisheries or whaling business...
remedy where drawback denied ...

157

153

on material used in building vessels for foreign account.

"Ship-

ping Act," June 26, 1884, Sec. 17.

general provisions for...

153

applies to materials for small vessel exported on another vessel 153
on materials for construction, outfit and equipment of vessels in
the United States for foreign account, or for foreign trade,
etc. Section 7, Act August 28, 1894.

general provisions..

restrictions on coasting trade

computation of time for coasting trade..

applies to vessels in fisheries or whaling business...

various rulings under the provisions....

290, 291

290

291

157

291

on articles for repair of American vessels engaged in foreign

trade, etc. Section 8, Act August 28, 1894.

general provisions..

various rulings under the provisions

applies to vessels in fisheries or whaling business...

on materials for construction, equipment, repairs, and supplies of
vessels of the United States employed in the fisheries or
whaling business. Shipping Act, June 19, 1886, Sec. 15.

provisions for......

on articles for supplies for vessels of war of certain nations. Sec.
2982, Revised Statutes.

countries to which the provision applies.....
provision does not extend to certain articles.

on bituminous coal for vessels' fuel.

conditional provisions for

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292
292

157

157

688

....155, 156

80, 501, 502
501, 502

52, 53

53

79

210

exportation of, from warehouse.

adulterated, importation of, prohibited..

DUTIABLE VALUE (see Appraisement. Market Value).

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additional, for undervaluation in entry (see Additional Duties).
discriminating (see Discriminating Duties).

329-569

For Rates of Duties on all articles imported, and for Articles
admitted Free of Duty, see Alphabetical Schedule pages 329 to 569.

DUTIES-Continued.

PAGE.

abatement of, for loss or damage in warehouse (see Bonded
Warehouses-damage in).

abatement of, for damage before arrival abolished (see Abandon-

ment.)

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EFFECTS (see Baggage and Personal Effects; also Effects in Schedule).
ENTIRETIES, CLASSIFICATION OF (see Classification).

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departure from prescribed forms of..

2

additions to value in (see Additional duties. Market Value).

penalties for undervaluation in (see Additional Duties), 24, 170, 171, 175

prohibited (see Prohibited Importations).

when consignee refuses to enter or has disappeared..

when not duly made, goods held as unclaimed..

when without invoice, bond required..

when particulars are unknown.”

161

161

25

8,9

when invoice not correct, custody of goods..

when invoice, etc., incomplete, custody of goods..

when goods suspected, special permission required..
when goods valued under $100...

by attorney (see Powers of Attorney).

by resident owner, joint owner residing abroad..

by appraisement...

by custom house officers in certain cases only.
by customs agents of railroads on frontiers.

by domestic corporation....

by foreign corporation, when not permitted..
by agents of foreign partnerships..

by underwriters..

by salvors....

by owners not residing at port of delivery.

24
9,50
26

28, 164, 165

26

165, 166

170

161

161

161

161

160, 208

91, 208

170

For Rates of Duties on all articles imported, and for Articles
admitted Free of Duty, see Alphabetical Schedule pages 329 to 569.

ENTRY-Continued.

of baggage and personal effects...

of articles dutiable found in baggage.

of cigars in transit for export..

of "packed packages".

of spirits and wines..

of sea stores

of baggage and tools of trade.

of books, etc..

of goods by parcel post.

of wrecked goods....

PAGE.

12, 13

13

14

134

10

10, 11, 98

12

165

165

51, 91, 130, 160, 208

of goods simulating domestic trade marks, forbidden..

of manufactured articles, marking.

of goods consigned for sale...

of goods consigned to non-residents of U. S., forbidden..

for drawback (see Drawback).

for immediate transportation..

for transit to British possessions, and vice versa..

for consumption, when may be completed..

for wharehouse when may be passed.

for the following ports under special provisions...

Albany, New York.

Augusta, Georgia..

Bayport, Fla...

Houston, Texas..

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289, 290
284-289

176, 177

169

142

30

170

170

18-22

18

18

18

19

19, 20

18

19

20

8, 166-170
167-169
169

14, 169

169

8, 25

170

165

170

128

185

27

205, 206

49

129

128

132

129, 132

129

before whom to be made.

cannot be made by non-residents of the U. S....

may be made by attorney as consignee, not in name of principal. 170

bond to produce, when entry made by agent or attorney.

penalty for false..

one sufficient for series of books, etc.

by owners not residing at port of delivery.

liquidation of-

limitation on power of collector.

limitation for protest on.

suspension of until triplicate invoice is received

refund of duties under final..

of weight, gauge, measure

errors in, corrected by reliquidation..

reliquidation of—

limitations on power of collector.

refund of duties under..

correction of errors under.

withdrawals do not affect.

protest on.....

ENTRY OF VESSEL (see Vessel).

EQUIPMENT of vessels, drawback on (see Drawback).

189, 190

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