53 STAT.] 76TH CONG. , 1 ST SESS.-CH. 502-AUG. 7, 1939 "(2) The United States duty shall be levied, collected, and paid in the United States upon every article which is of a class or kind in respect of which a quota is established by subdivision (3) of this sub- section and which is entered, or withdrawn from warehouse, for con- sumption after December 31, 1939, in excess of its respective quota: Provided, however, That nothing in this section or any subsection thereof shall be construed to exempt the quota of coconut oil therein provided for from the excise taxes provided for in section 2470 of the Internal Revenue Code (I. R . C., ch. 21, sec. 2470). "(3) For the purposes indicated in subdivisions (1) and (2) of this subsection, there are hereby established the following quotas of the designated Philippine articles: For the calendar year 1940, the quotas, hereafter called original quotas, shall be as follows: "a. cigars (exclusive of cigarettes, cheroots of all kinds, and paper cigars and cigarettes including wrappers), two hundred million cigars; "b. scrap tobacco, and stemmed and unstemmed filler tobacco described in paragraph 602 of the Tariff Act of 1930, four million five hundred thousand pounds; "c. coconut oil, two hundred thousand long tons; "d. buttons of pearl or shell, eight hundred and fifty thousand gross. For each calendar year thereafter through the calendar year 1945, each of the said quotas shall be the same as the corresponding quota for the immediately preceding calendar year, less 5 per centum of the corresponding original quota. "For the period January 1, 1946, through July 3, 1946, each of said quotas shall be one-half of the corresponding quota specified for the calendar year 1945. "(c) The Philippine Government, in imposing and collecting export taxes on Philippine embroideries, shall compute the tax in accordance with the formulas specified in subsection (a) of this section, except that in determining the taxable value of any such article, an allowance shall be made equa to the cost-cost, insurance, and freight the Philip- pines-of any cloth of United States origin used in the production thereof. "(d) The United States duty shall be levied, collected, and paid, in the United States, upon all Philippine sugars, which are entered, or withdrawn from warehouse, for consumllption ill any calendar year after 1939, in excess of eight hundred and fifty thousand long tons, of which not more than fifty thousand long tons may be refined sugars: Provided, however, That for the period January 1, 1946, through July 3, 1946, the quota of Philippine sugars, not subject to the United States duty, shall be four hundred and twenty-five thousand long tons, of which not more than twenty-five thousand long tons may be refined sugars. Any export tax imposed and collected on Philippine sugars entered or withdrawn from warehouse for consumption in excess of the quotas established by this subsection shall be refunded by the Philippine Government. "(e) Upon the expiration of the Act of June 14, 1935 (49 Stat. 340), as extended to May 1, 1941, by proclamation of the President, dated January 26, 1938. the total amount of all Philippine cordage coming into the United States which may be entered or withdrawn from ware- house, for consumption during the remainder of the calendar year 1941, shall not exceed four million pounds and in any calendar year after 1941 shall not exceed six million pounds: Provided, however, That for the period January 1, 1946, through July 3, 1946, the total amount of Philippine cordage which may be entered, or withdrawn 1227 U. S . import duties upon designated ar- ticles in excess of quotas for consump- tion after 1939. Previso. Coconut oil, excise taxes. Ante, p . 26. I. R. C.§ 2470. Establishment of quotas. Original (1940) quota. Cigars (exclusive of cigarettes, etc.). Scrap, etc., tobacco. 46 Stat. 631 . 19 U.S. C.i 1001. Coconut oil. Buttons of pearl or shell. Progressive de- creases, through calen- dar year 1945. For period Jan. 1, 1946, through July 3, 1946. Philippine embroi- deries. Sugars. Proriso. Quota for period Jan. 1 , 1946, through July 3, 1946. Excess, entered or withdrawn from ware- house for consump- tion; refund. Philippine cordage, etc. 49 Stat. 340; 52 Stat. 1534. 4S U. S. C., Supp. IV, § 1236a. Proriso. Quota for period Jan. 1 , 1946, through July 3, 1946. 98907--39--PT 2 -46
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