Page:United States Statutes at Large Volume 68A.djvu/583

 CH. 3 8—IMPORT TAXES

543

^ Subchapter E—Animal and Vegetable Oils and Seeds

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Part I. Animal oils. Part II. Seeds and seed oils. Part III. Manufactures and compounds.

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PART I—ANIMAL OILS Sec. 4561. Imposition of tax. Sec. 4562. Exemptions for United States vessels.

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SEC. 4561. IMPOSITION OF TAX.

In addition to any other tax or duty imposed by law, there is hereby imposed upon the following articles imported into the United States, unless treaty provisions of the United States otherwise provide, a tax of 3 cents per pound, to be paid by the importer: Whale oil (except sperm oil). Fish oil (except cod oil, cod-liver oil, and halibut liver oil). Marine animal oil. Tallow. Inedible animal oils. Inedible animal fats. Inedible animal greases. !. F a t t y acids derived from any of the foregoing, and salts of any of the foregoing; all the foregoing, whether or not refined, sulphonated, sulphated, hydrogenated, or otherwise processed. SEC. 4562. EXEMPTIONS FOR UNITED STATES VESSELS.

Whale oil (except sperm oil), fish oil, or marine animal oil of any kind (whether or not refined, sulphonated, sulphated, hydrogenated or otherwise processed), or fatty acids derived therefrom, shall be admitted to entry free from the tax provided in section 4561 provided that such oil was produced on vessels of the United States or in the United States or its possessions, from whales, fish, or marine animals or parts thereof taken and captured by vessels of the United States. PART II—SEEDS AND SEED OILS '•''"•'

Sec. 4571. Imposition of tax. Sec. 4572. Exemption for certain uses of rapeseed oil,

SEC. 4571. IMPOSITION OF TAX.

In addition to any other tax or duty imposed by law, there shall be imposed upon the following articles imported into the United States, unless treaty provisions of the United States otherwise provide, a tax at the rates set forth to be paid by the importer. (1) OILS.—Sesame oil provided for in paragraph 1732 of the Tariff Act of 1930 (46 Stat., 680; 19 U.S.C. 1201), sunflower oil, rapeseed oil, kapok oil, hempseed oil, perilla oil, fatty acids derived from any of the foregoing or from linseed oil, and salts of any of the foregoing; all the foregoing, whether or not refined, sulpho§4571(1)

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