Tariff act of 1930, sec. 463.

T. Ds. 32772, 39494.

T. D. 39304.

(b) If fish or other products are shipped to the United States by a firm in a foreign country which has purchased them from the master, owner, or agent of the taking vessel, the declaration on Form 3295 should be executed by the master and two members of the crew of the American fishing vessel for the entire quantity discharged at the foreign port, and kept on file by the American consul having jurisdiction of that port. In such cases the invoice used on entry shall be accompanied by a declaration of the purchasing firm or its agent on a form which will be supplied by consular officers, which declaration shall be certified by the consul with whom the declaration (Form 3295), above required, is on file.

(c) Where entry is to be made at a port in the United States without inspection at the port of first arrival in accordance with section 463 of the tariff act, the shipment should, in addition to the above requirements, be accompanied by an inward foreign manifest.

SALT FOR CURING FISH

Art. 479. Remission of duty authorized.-(a) Tariff act of 1930, section 313 (e):

Imported salt in bond may be used in curing fish taken by vessels licensed to engage in the fisheries, and in curing fish on the shores of the navigable waters of the United States, whether such fish are taken by licensed or unlicensed vessels, and upon proof that the salt has been used for either of such purposes, the duties on the same shall be remitted.

(b) The collector will satisfy himself that the amount of salt to be withdrawn is not excessive for the purpose intended, and in no case shall the quantity so withdrawn exceed the reasonable requirements of the case.

Art. 480. Withdrawal-Bond.-Withdrawal shall be made on customs Form 7506. A bond shall be taken in connection with this withdrawal on customs Form 7561.

Art. 481. Use in any district. (a) Such salt withdrawn in bond for use in curing fish on the shores of navigable waters may be used for such purpose in any district, and the evidence presented in such cases for the cancellation of the bond given on the withdrawal will be sworn to in the usual manner before the collector of the district where the salt may be used, who will forward such evidence to the collector of the port where the bond was executed, and will notify him of any facts that may exist tending to show that the evidence should not be accepted as a basis for the cancellation of the bond.

(b) If desired, salt to be used in curing fish on shore in another district than that in which it is warehoused in bond, may be withdrawn under a transportation entry and shipped in bond to a port in the district in which it is to be used, at which port it may be entered on customs Form 7519 with customs Form 7506 attached showing withdrawal of the salt for use in curing fish, without being sent to a bonded warehouse or public store, upon the filing of the bond on customs Form 7561. In such cases the proof of use should be filed at the latter port.

Art. 482. Permit-Delivery-Inspector's return.-(a) Upon the execution of the bond a permit (customs Form 7506) shall be issued directing the storekeeper to deliver the salt to the surveyor.

(b) The withdrawal shall, at the same time, be transmitted to the surveyor, with directions to cause the salt described therein to be delivered to the proper party, which directions shall be on customs Form 7506.

(c) The return of the inspector under whose supervision the salt was delivered shall be in the form following, and indorsed upon or annexed to the withdrawal:

I,

Inspector's return on delivery of salt

Port of

have examined the salt described in the within

entry, and, finding the number of pounds to agree therewith, have delivered the same to

Inspector.

Art. 483. Proof of use.-Proof that the salt withdrawn for use in curing fish has been so used shall be as follows: (a) The affidavit (customs Form 3751) of the principal in the withdrawal bond that the salt has been actually used in curing fish taken by vessels of the United States licensed to engage in fisheries, or in curing fish on the shores of the navigable waters of the United States, giving the names of the vessels, tonnage, and names of masters, stating also approximately the quantity of fish cured thereby and the locality in the district where cured, if cured on shore.

(b) Also the affidavit of the master (customs Form 3745) and of at least one other person employed on board of any vessel during the voyage on which it is claimed that any part of said salt so withdrawn for curing fish was used that 120950°-32

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T. D. 44439, 44603.

the salt delivered to said vessel by the principal in the withdrawal bond was actually used in curing fish taken by said vessel.

(c) Also the affidavit (customs Form 3753) of at least two persons actually employed (if more than two were so employed) in curing fish on shore, on which any part of said salt was used, stating the quantity of salt used in curing fish on shore and where cured, that it was used in curing fish taken by American fishermen, and approximately the quantity of fish cured thereby.

(d) If the principal in said withdrawal bond be actually employed in curing the fish on shore, the affidavit of one other person so employed will be sufficient (customs Form 3751).

Art. 484. Bond-Cancellation-Extension.-(a) The proofs above required shall be presented to the collector holding the bond on or before the 1st day of January next after the date thereof; and if it shall appear to his satisfaction that the entire quantity of salt covered by said bond has been duly accounted for, either by having been used in curing fish in accordance with the withdrawal or by warehouse or consumption entry, such collector may cancel the bond; but if he deems the same necessary, he may first require additional evidence in corroboration of the proof produced.

(b) On application of the principal of the withdrawal bond, the bond may be extended one year so as to allow the salt so withdrawn to be used during the time of extension in curing fish, with the same privileges as if used during the first season. Salt withdrawn as aforesaid and unused may be entered for warehouse or rewarehouse and again withdrawn for curing fish under the usual regulations. In such cases care must be taken to preserve upon the entry the date of original importation, so that the warehousing privileges shall not be extended beyond the legal limit of three years from that date.

LEATHER, HIDES, AND SKINS

Art. 485. Leather for use in the manufacture of footwear. (a) Tariff act of 1930, paragraph 1530 (c):

Leather (except leather provided for in subparagraph (d) of this paragraph), made from hides or skins of animals (including fish, reptiles, and birds, but not including cattle of the bovine species), in the rough, in the white, crust, or russet, partly finished, or finished, 25 per centum ad valorem; vegetable-tanned rough leather made from goat or sheep skins (including those commercially known as India-tanned goat or sheep skins), 10 per centum ad

valorem; any of the foregoing if imported to be used in the manufacture of boots, shoes, or footwear, or cut or wholly or partly manufactured into uppers, vamps, or any forms or shapes suitable for conversion into boots, shoes, or footwear, 10 per centum ad valorem.

(b) Leather of the kinds provided for at a rate higher than 10 per cent ad valorem in paragraph 1530 (c) or any proclamation of the President supplementary thereto, may be admitted on payment of the estimated duty at the rate of 10 per cent ad valorem upon compliance with the following conditions:

(c) There shall be filed in connection with the entry an affidavit of the importer that the leather is imported to be used in the manufacture of boots, shoes, or other footwear.

(d) If the leather is entered for consumption there shall also be filed in connection with the entry a bond on customs Form 7551 or 7553 for the payment of the increased duty in the event the leather is not used in the manufacture of footwear. Liquidation of the entry shall be suspended pending proof of use.

(e) When the leather is entered for warehouse, the regular warehouse entry bond shall be given, and withdrawals shall be made on customs Form 7506. Estimated duty at the rate of 10 per cent ad valorem shall be deposited at the time of withdrawal and the liquidation of the warehouse entry shall be suspended pending proof of use.

Within three years from the date of entry (in the case of warehouse entries as well as consumption entries) the importer shall submit an affidavit of the superintendent or manager of the manufacturing plant that the leather has actually been used in the manufacture of boots, shoes, or other footwear. A blanket affidavit covering all purchases of leather from a particular importer during a given period, or all such purchases with specified exceptions, may be accepted for this purpose, provided the importer shall furnish an affidavit showing in detail in such manner as to be readily identified with the entry, the leather which he sold to such manufacturer during such period. The latter affidavit should be based on adequate and carefully kept records of the importer, which shall be open at all times to customs agents or other employees of the Customs Service. Affidavits of the superindent or manager of the manufacturing plant should be filed in duplicate, one copy to be forwarded to the comptroller of customs.

(g) Upon satisfactory proof of use of the leather in the manufacture of boots, shoes, or other footwear, the entries may be liquidated with duty at the rate of 10% ad valorem. When such proof of use is not filed within three years from the date of the entry, the entry shall be liquidated at the higher rate applicable under paragraph 1530 (c).

Art. 486. Leather to be used in the manufacture of harness and saddlery.-(a) Tariff act of 1930, paragraph 1530 (b) (3):

(b) Leather (except leather provided for in subparagraph (d) of this paragraph), made from hides or skins of cattle of the bovine species:

(3) Leather to be used in the manufacture of harness or saddlery, 121⁄2 per centum ad valorem;

(b) Such merchandise may be released on deposit of estimated duty at the rate of 12%1⁄2 per cent ad valorem in the same manner and subject to the same conditions as leather to be used in the manufacture of footwear, except that the proof of use shall show that the leather was used in the manufacture of harness and saddlery and the other documents required shall be modified accordingly.

Art. 487. Hides and skins of the India water buffalo to be used in the manufacture of rawhide articles.-(a) Tariff act of 1930, paragraph 1691 (free list):

Hides and skins of the India water buffalo imported to be used in the manufacture of rawhide articles.

(b) Such merchandise may be released without the deposit of duty in the same manner and subject to the same conditions as leather to be used in the manufacture of footwear, except that the proof of use shall show that the merchandise was used in the manufacture of rawhide articles and the other documents required shall be modified accordingly.

Art. 488. Leather to be used in the manufacture of footballs, basket balls, soccer balls, or medicine balls.(a) Tariff act of 1930, paragraph 1530 (b) (6):

(b) Leather (except leather provided for in subparagraph (d) of this paragraph), made from hides or skins of cattle of the bovine species:

(6) Leather to be used in the manufacture of footballs, basket balls, soccer balls, or medicine balls, 20 per centum ad valorem;

(b) Leather of the character ordinarily used in the manufacture of footballs, basket balls, soccer balls, or medicine balls, may be released upon the deposit of duty at the rate applicable to such leather not intended for that purpose, in the same manner and subject to the same