Tariff act of 1930, par. 1747.

Tariff act of 1930, par. 1808.

Tariff act of 1930, sec. 308.

36794, 37843.

(b) Animals imported for training for a subsequent racing exhibition in the United States are entitled to entry under paragraph 1607.

(c) Free entry under bond or cash deposit may be accorded sulkies, carts, and other vehicles, equipment, and harness brought with animals entered under paragraph 1607.

Art. 430. Theatrical effects.-(a) In connection with the entry of theatrical scenery, property, and apparel an affidavit of the manager or proprietor will be required on customs Form 3325 in addition to the requirements of article 428.

(b) Animals imported for use or exhibition in theaters or menageries will be classified as theatrical effects.

(c) The term "theatrical scenery, properties, and effects" does not include moving-picture films.

Art. 431. Articles brought by professional artists, lecturers, or scientists.-In connection with the entry of works of art and other articles provided for in paragraph 1808, brought in by professional artists, lecturers, or scientists, a declaration on customs Form 3333 must be made in addition to the requirements of article 428.

Art. 432. Models and samples of wearing apparel.T-D: 36230 (91), (a) Models of women's wearing apparel admitted under section 308 (2) shall not be removed from the importer's establishment for reproducing, copying, painting, sketching, or for any other use by others, nor be used in the importer's establishment for such purposes except by the importer or his employees. The use of such articles contrary to these regulations will subject the same to the payment of duty. The offering or displaying of such articles for sale within a short time after their importation will be taken as presumptive evidence that the same were intended for sale at the time of importation, and duties thereon will be collected, even though the same may not be sold and are subsequently exported.

(b) There shall be filed in connection with the entry a certificate signed by the shipper or his agent, stating that the articles are models of women's wearing apparel, and that the same are not to be imported for sale or for sale on approval. Invoices covering such models shall state the character of the material from which made and the quantity and kind of each fabric, lace, embroidery, trimming, and lining contained therein, and the total value of each completed garment or article.

(c) The importer shall file in connection with the entry an affidavit stating, in addition to his name and business address, that he is a manufacturer of women's wearing apparel; that the articles are imported solely as models for use in his own establishment and will be so used; that they are not imported for sale or for sale on approval; and that the same will not be removed from such establishment for reproducing, copying, painting, or sketching by others, nor used in his establishment for such purposes except by him or his employees.

(d) Models of women's wearing apparel shall be marked for identification by means of a cord and lead or tin seal, the cord to be run through the article and all trimming thereon, where necessary, in such manner as to prevent the removal of the cord and seal without destroying the article. A tag should be attached to the cord, upon which shall be stated the name of the port at which the article was imported, the entry number, name of importer, and the number of the bond. The seals and tags shall be affixed at the expense of the importer.

(e) Samples of wearing apparel admitted under section 308 (3) shall be marked by means of cords and seals in the same manner as models of women's wearing apparel. Art. 433. Commercial travelers' samples. Samples valued at less than $500 accompanying a commercial traveler may be entered on his baggage declaration in lieu of formal entry, and examined and passed at the place of arrival in the same manner as passengers' baggage, 31537, 34421. upon the filing of the bond required by article 428, or the deposit of cash equal to double the estimated duty in lieu thereof, provided the articles are accompanied by an adequate descriptive list and, in the case of articles valued at more than $100, the descriptive list is certified by an American consul, or a consular invoice is furnished. Otherwise regular entry and appraisement will be required.

43642, 44161.

Art. 434. Extension of bonds.-Bonds given for exportation under paragraph 1607 can not be extended. All other special 6-months' bonds may be extended for a further period of 6 months upon written application. T. Ds. 40953, Such applications must set forth the reason for requesting the extension and should be filed with the collector, who should forward the same to the Bureau of Customs with his recommendation.

Art. 435. Exportation-(a) Articles entered under 6months' bond may be exported at the port of entry or at

T. D. 39073.

T. D. 42640.

T. D. 43612.

another port and shall be delivered by the importer for examination at the appraiser's store or at such other place as the collector may designate. An application on customs Form 3495 shall be filed with the collector a sufficient length of time in advance of exportation to permit of their examination, and the articles must be identified as the same articles which were imported. The applicant will be notified on customs Form 3497 where the articles are to be sent for identification.

(b) Said application will be transmitted to the appraiser with the invoice filed on entry. The appraiser will compare the articles submitted to him with the invoice and report to the collector any discrepancies that may be found. He will also supervise the packing of the articles for exportation, and deliver the packages to an inspector for transfer and lading.

(c) The collector will instruct the surveyor, on customs Form 3495, to supervise the transfer and lading of such packages, and make due return thereof.

(d) At ports at which there is no surveyor, the direction to supervise the transfer and lading for exportation will be made to an inspector. All expenses in connection with the delivery of the articles for examination, the cording and sealing of such articles, and their transfer for exportation will be paid by the parties in interest.

(e) If exportation should be made at any port other than that at which the merchandise was entered, a certified copy of the import entry or the invoice used upon entry should be filed with such application, and the collector of customs at such port of exportation will forward to the collector at the port of entry a copy of the application with the appraiser's and inspector's return indorsed thereon.

(f) If the goods are examined at one port and exported at another port they shall be forwarded to the port of exportation under transportation and exportation entry. Art. 436. Cancellation of bonds.-(a) Bonds taken pursuant to these provisions of law may be canceled in the manner prescribed in article 1252, except in the case of articles admitted under section 308 (4) destroyed in making experiments, bonds covering which may not be canceled unless there is submitted an affidavit satisfactory to the collector showing the details of the experiment which resulted in the destruction of the imported articles, and the collector is satisfied that the said articles

were destroyed within the bonded period as articles of

commerce.

(b) Where exportation has been made at a port other T. D. 40155. than the port of entry, the bond may be canceled upon the certificate of lading received from the port of exportation, showing that such exportation was made within the bonded period. In addition, the collector may require the production of a landing certificate acknowledged by the foreign consignee before an American consular officer, or a certificate from a customs officer at the foreign port to which the merchandise was exported, showing the entry of the merchandise at such port in any case in which he may have reason to believe that the shipment is not a bona fide exportation.

T. Ds.

33202.

(c) In the case of animals or poultry imported for 22. 33049, exhibition dying in the United States through accident or other casualty while under bond, and of articles totally destroyed by fire, accident, or other casualty while in this country and under bond, application for the cancellation of the bonds may be made to the bureau. The application should be accompanied by affidavit of the importer or other person having knowledge of the facts, setting forth the circumstances of the death of the animals or destruction of the articles.

(d) When articles admitted under 6-months' bond are returned to customs custody for identification and supervision of lading as freight on aircraft which take off under their own power for foreign destinations, and when the value of such articles exceeds $100 as shown by the import entry, a foreign customs landing certificate shall be required as evidence of exportation in order to cancel the 6-months' bond. Such landing certificates are required, in addition to the returns of the appraiser and lading inspector showing identification and lading under customs supervision. Landing certificates need not, however, be required for articles which do not exceed $100 in value, unless the collector shall have reason to believe, in any particular case, that the apparent outward shipment of the articles was not a bona fide exportation.

(e) Should the articles be not exported or destroyed in accordance with these regulations within the 6-months' period or within any lawful extension thereof, the entry should be liquidated as dutiable in accordance with the value of the articles at the time of importation and the duties found due collected.

T. D. 39448, 39998.

T. D. 29995.

T. Ds. 37938, 38893.

Art. 437. Refund of special deposits.-(a) When a cash deposit is made in lieu of a bond, the collector will place such cash deposit in his special deposit account and refund the same upon compliance with article 435.

(b) When the articles are not exported within the bonded period, or any lawful extension thereof, and the liquidated duty is found to be less than the special deposit, the amount over and above the liquidated duty should be returned to the importer; but if the liquidated duty exceeds the cash deposit, a demand should be made upon the importer for the deficiency.

ARTICLES FOR INSTITUTIONS

Art. 488. Books, maps, music, photographs, etchings, etc.-Regalia and gems.—(a) Tariff act of 1930, paragraph 1631 (free list):

Any society or institution incorporated or established solely for religious, philosophical, educational, scientific, or literary purposes, or for the encouragement of the fine arts, or any college, academy, school, or seminary of learning in the United States, or any State or public library, may import free of duty any book, map, music, engraving, photograph, etching, lithographic print, or chart, for its own use or for the encouragement of the fine arts, and not for sale, under such rules and regulations as the Secretary of the Treasury may prescribe.

(b) Tariff act of 1930, paragraph 1773 (free list):

* Regalia and gems, where specially imported in good faith for the use and by order of any society incorporated or established solely for religious, philosophical, educational, scientific, or literary purposes, or for the encouragement of the fine arts, or for the use and by order of any college, academy, school, seminary of learning, orphan asylum, or public hospital in the United States, or any State or public library, and not for sale, subject to such regulations as the Secretary of the Treasury shall prescribe; but the term "regalia" as herein used shall be held to embrace only such insignia of rank or office or emblems as may be worn upon the person or borne in the hand during public exercises of the society or institution, and shall not include articles of furniture or fixtures, or of regular wearing apparel, nor personal property of individuals.

Art. 439. Requirements on entry.-The importer must file as evidence that such articles are entitled to free entry an affidavit, on customs Form 3321, by an executive officer or other authorized representative of the institution for which the articles are imported.

Art. 440. Character of institution-Special importations for. The collector may require a copy of the charter or other evidence of the character of the institution for which the articles are imported, and may also require the production of the original of any order given by such society or institution to an importing agent or dealer for such articles.