Page:United States Statutes at Large Volume 46 Part 1.djvu/775

 732 ADMINISTRATIVE PR O- VISIONS. Coverings, and con- taine rs. Addit iona l du ty on unusual forms, etc. Payment of duties . Consignee to deposit estimated, with col- lector. Liquidation on re- port of appraiser . Aba ndo nm ent and damage. Allowance in speci- fied cases. On delivery o f goods to collector within 30 days after entry. Perishabl es con- demned by health offi- cers. Tare and draft. SEC. 507. TARE AND DRAFT. al- The Secretary of the Treasury is hereby authorized to prescribe and issue regulations for the ascertainment of tare upon imported merchandise, including the establishment of reasonable and just schedule tares therefor, but in no case shall there be any allowance for draft or for impurities, other than excessive moisture and impuri- ties not usually found in or upon such or similar merchandise. Commingling of SEC. 508. COMMINGLING OF GOODS. goods. Assessment on mixed Whenever dutiable merchandise and merchandise which is free of goods dutiable at d ferent rates. if- duty or merchandise subject to different rates of duty are so packed Regulations for lowance of. SEVENTY-FIRST C ONGRESS. SEss. II. CH. 497. 1930. SEC. 504. COVERINGS AND CONTAINERS. If there shall be used for covering or holding imported mer- chandise, whether dutiable or free of duty, any unusual material, article, or form designed for use otherwise than in the bona fide transportation of such merchandise to the United States, additional duties shall be levied upon such material, article, or form at the rate or rates to which the same would be subjected if separately impo rted. SEC. 505. PAYMENT OF DUT IES. 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. SEC. 506. ALLOWANCE FOR ABA NDO NME NT AND DAMAGE. Allowance shall be made in the estimation and liquidation of duties under regulations prescribed by the Secretary of the Treasury in the following cases (1) ABANDONMENT WITHIN THIRTY DAYS.--Where the im- porter abandons to the United States, within thirty days after entry in the case of merchandise not sent to the appraiser's stores for examination, or within thirty days after the release of the examination packages or quantities of merchandise in the case of merchandise sent to the appraiser's stores for examination, any impor ted merchandise representin g 5 per centum or more of the total value of all the merchandise of the same class or kind entered in the invoice in which the item appears, and delivers, within the applicable thirty-day period, the portion so abandoned to such place as the collector directs unless the collector is satisfied that the merchandise is so far destroyed as to b e nondel iverable ; (2) PERISHABLE MERCHANDISE, CONDEMNED .--Where fruit or other perishable merchandise has been condemned at the port of entry, within ten days after landing, by the health officers or ot her lega lly con stit ute d au tho riti es, and the con sig nee, wit hin fi ve days aft er such con dem nati on, fil es w ith the col lec tor writ ten notice thereof, an invoiced description and the location thereof, and the name of the vessel or vehicle in which imported.

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