Moving Picture World (Jul 1921)

1S4 Drawback Features in Fordney Tariff Bill The drawback provision of former tariff laws returning to exporters all duties, less 1 per cent, paid on imported articles, raw materials, etc., which become component parts of goods, wares or merchandise exported, are continued in the new tariff law. It is provided “that upon the exportation of articles manufactured or produced in the United States in whole or in part from imported merchandise or materials upon which customs duties have been paid, the full amount of such duties paid upon the quantity of materials used in the manufacture or production of the exported product less 1 per centum of such duties shall be refunded as drawback.” Tariff Story ( Continued from page 171) relating to the appraisement or the classification of imported merchandise shall mean the price on the date of exportation of the imported merchandise at which comparable and competitive products of the United States were ordinarily sold or freely ofiFered for sale in the usual wholesale quantities and in the customary wrappings, coverings, and containers, whether holding liquids or solids, to all purchasers in the ordinary course of trade, including all costs, charges, and expenses, in the principal market or markets of the United States ; or when such value can not be ascertained to the satisfaction of the appraising officer, shall mean the value of the imported merchandise on said date for sale (whether or not there shall be an actual sale), for consumption or use in the United States in its condition, including wrappings, coverings, and containers, whether holding liquids or solids, as imported. In determining the value for sale, appraising officers may take into consideration, among other matters, the selling price or cost of production of comparable products of the United States and of articles made therefrom or from like imported materials, not sold in usual wholesale quantities or not sold or freely offered for sale to all purchasers in the ordinary course of trade, or not sold at all, and the selling price in the United States of com MOVING PICTURE WORLD parable imports, or the selling price or market value or cost of production of the imported merchandise in the foreign country, and may exclude or include all or any costs, charges, and expenses, including duties, and also profits and commission, if any, keeping always in mind the legislative intention that duties ad valorem shall be assessed upon the fair market value of the imported merchandise in the United States. No pretended sale or offer for sale, and no sale or offer for sale tending to establish a fictitious market, shall be held to establish value as herein defined ; nor shall a value substantially raised or lowered at the time of exportation than in the ordinary course of trade be deemed to be such value. Section 403. Purchased.— Imported merchandise shall be deemed and held to have been “purchased” within the meaning of this Act when the price or amount to be paid or remitted therefor by a person in the United States to a person in a foreign country or to his agent or representative in the United States was fixed, agreed upon, or determined at the time of or prior to the exportation of the merchandise, whether the merchandise be shipped directly to the purchaser or to an agent of the seller or to the seller’s branch house in the United States for delivery. Section 404. Otherwise Than by Purchase. — Merchandise shall be deemed and held to have been imported otherwise than by purchase within the meaning of this Act if, and when, the same is shipped from a foreign July 9, 1921 country to the United States without a price or consideration paid or to be paid or remitted by a person in the United States to a person in a foreign country or to his agent or representative in the United States having been fixed, agreed upon, or determined prior to such shipment. Paragraph 1450. — P h o t o graphic cameras and parts thereof, not specially provided for, 30 per centum ad valorem ; photographic dry plates, not specially provided for, and photographic and moving picture films, sensitized but not exposed or developed, 20 per centum ad valorem ; photographic film negatives, imported in any form, for use in any way in connection with moving picture exhibits, or for making or reproducing pictures for such exhibits, exposed, whether developed or not, and photographic film positives, imported in any form, for use in any way in connection with moving picture exhibits, including herein all moving, motion moto-photography, or cinematography film pictures, prints, positives, or duplicates of every kind and nature, and of whatever substance made, 30 per centum ad valorem ; Provided, That upon importation of photographic and motion picture films or film negatives taken from the United States and exposed in a foreign country by an American producer of motion pictures operating temporarily in said foreign country in the course of production of a picture 60 per centum or more of which is made in the United States the duty shall be 25 per centum ad valorem, and the ( Continued on page 190) Tariff Bill Retroactive on Imported Goods in Warehouses Moving Picture World invites the attention of its readers to the fact that Section 318 of the Special Features provides that the new rates of duty applcable to imported merchandise, contained in the Fordney Tariff Bill, will be assessed against all warehoused goods on withdrawal even though bought in prior to the passage of the proposed new law. The text of the provision is as follows: “Sec. 318 — That on and after the day when this Act shall go into effect all goods, wares, and merchandise previously imported, for which no entry has been made, and all goods, wares, and merchandise previously entered without payment of duty and under bond for warehousing, transportation, or any other purpose, for which no permit of delivery to the importer or his agent has been issued, shall be subjected to the duties imposed by this Act and to no other duty upon the entry or the withdrawal thereof: Provided, That when duties are based upon the weight of merchandise deposited in any public or private bonded warehouse, said duties shall be levied and collected upon the weight of such merchandise at the time of its entry.”