(b) When merchandise is forwarded under an immediate transportation entry delivery shall be construed to be effected at the port of destination under the above conditions. (c) The use of the term "broken or otherwise injured" T. D. 37906. precludes an allowance for loss resulting from ordinary leakage. Unlading inspectors should particularly note whether casks or packages which are in bad order are broken or injured. When a cask or package arrives with loose staves or headpieces breakage or injury will be presumed. Losses out of a package which has been plugged, but is otherwise in good condition, will be considered to be due to causes other than breakage or other injury. (d) "Contents in condition as exported" is held to T. Da. 34450, mean the invoiced quantities, provided specifications are given for each individual package, otherwise the "contents exported" shall be held to be the gross capacities returned by the gauger. 37906. 27379, 37906. (e) Outages not within the scope of the preceding sub- T. Ds. 26547, divisions of this article by reason of being under 10 per cent or not being the kind of loss provided in the law, or by failure to file timely affidavit, will be subject to an allowance of 21⁄2 per cent for normal outage from the capacity as shown by the gauger's return or the invoice quantity, according to the circumstances. NONIMPORTATION Art. 818. Articles damaged and worthless at the time T. D. 35701. of examination.-When merchandise, which shall have been segregated from the balance of the shipment under customs supervision at the expense of the importer, is found by the appraising officer to be entirely without commercial value by reason of damage, and is so reported to the collector in the appraisement return, an allowance in duties on such merchandise on the ground of nonimportation should be made in the liquidation of the entry. Art. CHAPTER XIV LIQUIDATION OF DUTIES. REGULAR DUTIES 819. Liquidation required. 820. Definition of liquidation - Pro- 821. Importations at ports of entry. 824. Conversion of currency. 826. Articles in examination packages 827. Excess of merchandise. 831. Warehouse entries. 832. Mail, informal and baggage entries. 833. Record of liquidations and filing of papers. 834. Collectors may remit duties where value is under one dollar. 835. Errors, correction of. 836. Limitation upon reliquidation. Art. SPECIAL DUTIES 837. Additional duty arising from undervaluation. 838. Additional duty for false claim of antiquity. 839. Additional duty on articles not legally marked. 840. Duty on articles imported under 841. Discriminating duties. 843. Countervailing duties by reason of 844. Dumping duty. 845. Notice to importer before assess- 846. 847. Quarterly report of dumping duty. 848. Preferential duty-Cuban products-Lumber from contiguous territory. REGULAR DUTIES Art. 819. Liquidation required.-(a) Tariff act of 1930, section 505: The consignee shall deposit with the collector, at the time of making entry, unless the merchandise is entered for warehouse or transportation, or under bond, the amount of duty estimated to be payable thereon. Upon receipt of the appraiser's report and of the various reports of landing, weight, gauge, or measurement the collector shall ascertain, fix, and liquidate the rate and amount of duties to be paid on such merchandise as provided by law and shall give notice of such liquidation in the form and manner prescribed by the Secretary of the Treasury, and collect any increased or additional duties due or refund any excess of duties deposited as determined on such liquidation. (b) All entries, except those for transportation in bond, shall be liquidated in accordance with the following procedure: Art. 820. Definition of liquidation-Procedure.—(a) Liquidation of entries is the final computation or ascertainment of the duties accruing thereon. T. Ds. 31032, 35123, 42313. Tariff act 1930. sec. 500. T. Ds. 26970, 31973, 31975 (p. 448). T. D. 39064, par. 16. T. D. 31791 (third). T. Ds. 27716, 31791. T. Ds. 27309 T. D. 31791, par. 2. (b) The collector should see that the report of the appraisement on customs Form 6417 is dated and signed by the appraiser, the chief assistant appraiser or an acting appraiser. (c) The collector should determine whether the advisory classification of the appraiser is correct, and if it is not, he should so inform that officer. Where such classification is made under a paragraph providing a minimum or a maximum rate, the appraiser's duty is performed by properly describing the merchandise in tariff terms and citing the paragraph under which he advises classification (e. g., "men's gloves, chief value leather, 15 inches long, lined with wool, par. 1532 (a)"); it then becomes the duty of the collector to decide whether the advisory classification is correct, and if so, to calculate and determine whether the minimum or maximum rate of duty applies to each item of the invoice. In the case of mail and informal entries, a description of the merchandise in tariff terms and the paragraph under which the merchandise is dutiable should appear on the entry. (d) In the computation of duty on entries, ad valorem rates will be applied to the value in even dollars, fractional parts of a dollar less than 50 cents being disregarded and if 50 cents or more being considered as one dollar; all merchandise in the same invoice subject to the same dutiable classification and the same rate of duty to be treated as a unit. When necessary, fractional parts of a dollar, whether more or less than 50 cents, may be dropped or taken up as whole dollars in order not to increase or decrease the total dutiable value of the invoice. If in such cases it is necessary to drop fractional parts of a dollar amounting to 50 cents or more, the lower fractions shall be dropped, and if it is necessary to take up as whole dollars fractional parts less than 50 cents, the larger fractions shall be taken. In the case of two equal fractions, the one subject to the lower rate of duty shall be dropped or taken up as the case may be. In determining a rate of duty dependent upon value, fractional parts of a dollar will be considered. If the rate of duty upon such entries is specific and $1 or less per unit, fractional quantities if less than one-half will be disregarded, and if one-half or more will be treated as a whole unit. If the specific rate is more than $1 per unit, duty will be assessed upon the exact quantity and the fractional part thereof, if any, expressed in the form of a decimal extended to two places. T. Ds. 37374 33263 (31565), 38287 (No. 84). (e) When the amount of liquidated duties does not (No. 54), 31791, differ by so much as $1 from the estimated duties, the 34321 (35240), liquidator will stamp the entry "liquidated as entered" 34026 (34320) over his initials in red ink; if there is a difference of $1 or more between the liquidated and the estimated duties, a new statement of duties shall be made in red ink and so checked. The same procedure should be followed with respect to internal-revenue taxes, duty and internalrevenue taxes, however, to be computed separately for this purpose when both accrue on the same importation. Tariff act of 1930, section 523, paragraph 3: Comptrollers of customs shall verify all assessments of duties and allowances of drawbacks made by collectors in connection with the liquidation thereof. In cases of disagreement between a collector and a comptroller of customs, the latter shall report the facts to the Secretary of the Treasury (Commissioner of Customs] for instructions. 39378, 41593, (g) After tentative liquidation by the collector, he T. Ds. 39363. shall transmit to the comptroller of customs for the dis- sec. 52. trict in which the port of entry is located, all entries of imported merchandise, together with the invoices, returns of officers, including returns of weighers, gaugers, and measurers, if any, on customs Form 5985-A or 5985-B, and all evidence required by law or regulation, or the official waiver thereof with the reason therefor clearly stated, necessary for the verification of the collector's tentative liquidation. (h) When the entry is returned to the collector after T. Ds. 42744, the assessment of duty has been verified by the comptrol-48900. 43764 Abst. ler, the liquidation shall be deemed completed. The entry will then be immediately stamped with the word "liquidated" and the date of stamping, which is the legal evidence of liquidation, and on the same day a bulletin notice thereof (customs Form 4333) must be posted in a conspicuous place in the customhouse for the information of importers. 5, 40575, 41593, Art. 821. Importations at ports of entry.-(a) When T. Ds. 33557 (par.) an importation is made at a port of entry, the original 44102. copy of the entry, together with all documents necessary for the liquidation thereof, will be forwarded to the headquarters port as soon as practicable after examination and appraisement. (See art. 350.) 5), 39363, 39378, (b) All entries will be liquidated at the headquarters T. Ds. 33557 (par. port. After verification and return by the comptroller, 42203, 42265, the entries with all related papers will, after the date of |