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T. Ds. 37394, 39024, 41986, 42624, 43052,

44171, 44423, 44751.

T. Ds. 44165, 44240, 44241, 44361.

(h) Artistic antiquities, if of the age prescribed by paragraph 1811, are free of duty though repaired or renovated. If, however, they have been repaired with a substantial amount of additional material, without changing the original form or shape or enhancing their artistic qualities, the original and added portions should be appraised and returned as separate entities and the basis for such returns should be plainly indicated on the invoice by the appraiser. In such cases duty should be assessed on the portion added. If the repairs consist of an addition to an article of an artistic feature which changes it substantially from the article originally produced, or if the antique portion has otherwise been so changed as to lose its identity as the article which was in existence prior to the time prescribed in paragraph 1811, the entire article is excluded from free entry under paragraph 1811. (i) Furniture claimed to be free of duty under paragraph 1811 may be entered only at the ports of New York, N. Y., Boston, Mass., Philadelphia, Pa., Baltimore, Md., New Orleans, La., San Francisco, Calif., Seattle, Wash., Los Angeles, Calif., Chicago, Ill., and Honolulu, T. H.

Entry for consumption or warehouse of any furniture claimed to be free of duty under paragraph 1811, shall not be accepted nor shall examination and appraisement thereof be made, elsewhere than at a port of entry for antique furniture; but such furniture may be entered at any port for immediate transportation in bond to a port of entry for antique furniture.

(k) "Furniture" within the meaning of section 489, is defined as "movable articles of convenience or decoration, designed for use in furnishing a house, apartment, place of business or of accommodation." This definition embraces most articles claimed to be free of duty as artistic antiquities and should any such article be offered for entry elsewhere than at one of the ports for the entry of antique furniture, on the ground that it is not furniture, the facts, including a complete description of the article, should be reported to the bureau for instructions.

(1) A claim for the free entry of an article under paragraph 1811 on the basis of antiquity may be made on the entry or by amendment thereto at any time before the release of the article from customs custody if the collector is satisfied that it was not imported for sale or, if imported for sale, at any time before the examination of the article for the purpose of appraisement or classification has

begun, and no such claim shall be entertained nor evidence as to the antiquity of the article considered unless submitted within that time.

(m) In the case of furniture as above defined, previously entered at a port not designated for the entry of antique furniture, a claim for free entry under paragraph 1811 shall not be considered after the appraiser has made his return in the case of articles not imported for sale, or after the examination of the articles for the purpose of appraisement or classification has begun in the case of articles imported for sale. Should such a claim be made before that time at such port, the entry should be canceled and, if the importer does not enter the articles for exportation or for shipment in bond to a port designated for the entry of antique furniture, the articles shall be treated as unclaimed.

(n) The attention of customs officers and others con- T. D. 44165. cerned is specially invited to that part of section 489 which imposes an additional duty of 25 per cent on any article described in paragraph 1811, imported for sale, which is rejected as unauthentic in respect to the antiquity claimed as a basis for free entry. This provision is not limited to furniture, but applies to any article which is claimed to be free of duty under that paragraph. on account of its antiquity. Articles imported for sale and claimed, either at the time of entry or at a later date, to be free of duty under paragraph 1811, are subject to the additional duty of 25 per cent, if later found to be unauthentic, unless the claim under paragraph 1811 is withdrawn in writing before the examination of the T. D. 44522. articles for the purpose of appraisement or classification has begun.

(0) The 25 per cent additional duty provided by section 489 shall not be assessed if the importer establishes by evidence satisfactory to the collector that the article was not imported for sale. In the case of any article T. D. 44348. imported in a passenger's baggage, the collector may accept the statement of the passenger that the article was not imported for sale if he is satisfied of the truth of such statement.

Art. 451. Gobelin tapestries.-(a) Tariff act of 1930, paragraph 1812 (free list):

Gobelin tapestries used as wall hangings.

(b) Gobelin tapestries, the product of the Manufacture Nationale des Gobelins, now maintaining factories

T. D. 44201.

T. D. 44107.

T. Ds. 29957, 30006, 30500, 34215.

T. Ds. 29976, 32056, 32807, 32859, 33827, 39519, 42726, 43274, 44107, 44550.

at Paris and Beauvais, under the direction and control of the French Government, are entitled to free entry if of a character used as wall hangings.

(c) The invoice should be accompanied by an affidavit executed before the American consul by the manager or other responsible employee of the Gobelin factory, establishing the authenticity of the article. In the absence of such an affidavit, if such absence is satisfactorily explained, other evidence establishing the necessary facts may be accepted.

VEGETABLE OILS

Art. 452. Denaturing.-(a) Tariff act of 1930. paragraph 1732 (free list):

* * olive, palm-kernel, rapeseed, sunflower, and sesame oil, rendered unfit for use as food or for any but mechanical or manufacturing purposes, by such means as shall be satisfactory to the Secretary of the Treasury and under regulations to be prescribed by him; * * *

(b) Such articles may be admitted free of duty if denatured abroad or under customs supervision after importation, at the request and expense of the importer, so as to render them unfit for use as food or for any but mechanical or manufacturing purposes, by a formula prescribed by the bureau.

(c) Each cask or package of oil claimed to have been denatured before importation must be sampled and tested by the appraiser.

(d) The following formulas have been prescribed:

To 100 gallons of the oil to be denatured add any of the following substances:

(1) Three gallons rosin oil, preferably second or third

runs.

(2) Three gallons refined, destructively distilled wood turpentine, boiling not lower than 160° C.

(3) From 105 to 114 pounds of caustic soda, or sufficient caustic soda to cause complete saponification, or 354 pounds of caustic potash solution containing 45 per cent of actual caustic potash.

(4) One-fourth gallon pyridin.
(5) One-half gallon creosote.

(6) Four gallons aniline oil.

(7) Six gallons dark-colored oleic acid.

(8) Six ounces oleoresin capsicum.

(9) Twenty-four ounces oil rosemary, U. S. P.

(10) Not less than 2 per cent of pine tar.

(11) One part by volume of sulphuric (66° B.) acid to 99 parts oil, and the mixture allowed to stand at least 24 hours before being released.

(12) Twenty-four ounces of oil of eucalyptus, full strength.

(13) One-half ounce of brucine alkaloid.

(14) One hundred ounces of a mixture of 2 parts by weight of terpineol and 1 part by weight of phenyl acetic aldehyde.

(15) One and one-half gallons of heavy coal tar naphtha conforming to the following specifications:

Specific gravity at 15.5° C.: 0.915 to 0.950.

Distillation: 10 per cent not lower than 160° C., 70 per cent at 199° to 201° C.; 95 per cent not higher than 260° C.

Flash point: Not less than 38° C.

Free from separated moisture and dirt.

(16) One and one-half gallons of special heavy coal-tar naphtha of the following specifications:

Specific gravity at 15.5° C.: 0.880 to 0.970.

Distillation: Not over 10 per cent at 160° C.; 90 per cent not higher than 200° C.

Flash point: Not less than 38° C.

Free from separated moisture and dirt.

(17) Two gallons of special mineral denaturing oil

of the following specifications:

Initial boiling point: Not lower than 205° C.

Flash point: Not lower than 75° C.

Specific gravity at 15.5° C.: Not lower than 0.819. (18) One gallon of a petroleum oil oxidation product meeting the following specifications:

The denaturant upon distillation shall yield not less than 20 per cent and not more than 60 per cent, by volume, below 200°.

Ten c.c. of the denaturant with 15 c.c. of Schiff-Elvove reagent (Journal of Industrial and Engineering Chemistry, June, 1921, p. 543) must show decided violet color within 30 seconds after addition and agitation.

The iodine numbers (Hanns) shall be not less than 35. (e) The bureau will from time to time prescribe additional formulas, and will consider any formula for special denaturation that may be submitted by any manufacturer.

(f) The collector may, if he deems it advisable, require an importer requesting permission to use any of

T. D. 33929.

the denaturants above specified, or subsequently prescribed, to submit to the appraiser an adequate sample of such denaturant, in order that the appraiser may report to the collector whether or not such denaturant is suitable for rendering the oil unfit for use as food or for any but mechanical or manufacturing purposes.

Art. 453. Release.-No such oil will be released free of duty until the appraiser shall have made a special report that it has been denatured and the owner or consignee shall have filed with the collector an affidavit on customs Form 3339.

BOLTING CLOTHS

Art. 454. Free entry authorized-Marking.—(a) Tariff act of 1930, paragraph 1626 (free list):

Bolting cloths composed of silk, imported expressly for milling purposes, and so permanently marked as not to be available for any other use.

(b) As a prerequisite to the free entry of bolting cloth under this provision of law, it must be indelibly marked with a mark extending from selvage to selvage at intervals of not more than 4 inches and bearing the words, "bolting cloth expressly for milling purposes," in block letters 3 inches in height. Such cloth will be allowed free entry only under the following conditions:

(1) Bolting cloths composed of silk imported expressly for milling purposes will be considered only such cloths as are suitable for and are used in the act or process of grading, screening, bolting, separating, classifying, or sifting dry materials, or of dry materials mixed with water, if the water is merely a carrying medium.

(2) If an importer is a manufacturer of mills or machines for any process described above, or conducts a business wherein any act or process described above constitutes an activity, free entry will be allowed, provided he files with the collector of customs, in connection with the entry, an affidavit certifying that he is such a manufacturer or conducts such a business, and that such bolting cloths are imported expressly for milling purposes.

(3) In the event bolting cloths are imported by an agent in fulfillment of an accepted order, free entry will be allowed, provided the importer files with the collector of customs, in connection with the entry, an affidavit showing the name of the actual purchaser of such bolting cloth and that such purchaser is a manufacturer or con

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