Volume 68
Public Law 83–595
To amend the Tariff Act of 1930, so as to modify the duty on the importation of wood dowels, and for other purposes.
Approved August 16, 1954
Statutory text
AN ACT
To amend the Tariff Act of 1930, so as to modify the duty on the importation of wood dowels, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That paragraph 401 of the Tariff Act of 1930 (U. S. C., 1946 edition, title 19, sec. 1001, par. 401) is amended by changing the comma after “$1 per thousand feet, board measure” to a semicolon and inserting thereafter the words “dowels, if of fir, spruce, pine, hemlock, or larch, 25 cents per thousand feet, board measure;”.
Sec. 2.
Paragraph 1803 of the Tariff Act of 1930 (U. S. C., 1946 edition, title 19, sec. 1201, par. 1803) is amended by inserting “dowels;”
in subparagraph (1) between “grooved;” and “all the foregoing”.
Sec. 3.
Section 3424 of the Internal Revenue Code, as amended (U. S. C., 1946 edition, Supp. V, title 26, sec. 3424), is further
amended by inserting after “board measure;” the following language “dowels made of fir, spruce, pine, hemlock, larch, or cedar (except cedar commercially known as Spanish cedar), 75 cents per thousand feet, board measure; dowels made of Japanese maple, Japanese white oak, teak, box, ebony, lancewood, or lignum vitae, $3 per thousand feet, board measure: dowels made of other wood, $1.50 per thousand feet, board measure;”.
Sec. 4.
These amendments shall be effective as to dowels entered, or
Effectivity.
withdrawn from warehouse, for consumption on or after the day following the date of the enactment of this Act and shall apply also to any dowels entered or withdrawn before that day with respect to which the liquidation of the entry or withdrawal has not become final by reason of section 514, Tariff’ Act of 1930.
Duty-free reimports.
Sec. 5.
Paragraph 1615 (a) of the Tariff Act of 1930 is amended by inserting before the period at the end thereof a semicolon and the following: “and articles, previously imported, with respect to which the duty was paid upon such previous importation, if (1) reimported, without having been advanced in value or improved in condition by any process of manufacture or other means, after having been exported under lease to a foreign manufacturer, and (2) reimported by or for the account of the person who imported them into, and exported them from, the United States”.
Sec. 6.
The amendment made by this Act shall be effective as to
Effective date.
articles entered for consumption or withdrawn from warehouse for consumption on or after the date of enactment of this Act.
Approved August 16, 1954.