CH. 38—IMPORT TAXES
541
Subchapter C—Copper Sec. 4541. Imposition of tax. Sec. 4542. Exemptions. •yjr,
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SEC. 4541. 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 a t the rates specified. For the purposes of such tax, the term "United States" includes Puerto Rico. (1) GENERAL.—Copper-bearing ores and concentrates and arti" cles provided for in paragraph 316, 380, 381, 387, 1620, 1634, 1657, ' 1658, or 1659 of the Tariff Act of 1930 (46 Stat. 613, 626, 627, 674, 675, 676; 19 U.S.C. 1001, 1201), 4 cents per pound on the copper contained therein. (2)
OTHER ARTICLES WHERE COPPER IS CHIEF COMPONENT.—All
articles dutiable under the Tariff Act of 1930 (46 Stat. 590; 19 U.S.C. chapter 4), not provided for heretofore in this section, • in which copper (including copper in alloys) is the component ' material of chief value, 3 cents per pound. (3)
OTHER ARTICLES CONTAINING 4 PERCENT OR MORE OF COP-
' PER.—All articles dutiable under the Tariff Act of 1930, not provided for heretofore in this section, containing 4 percent or more of copper by weight, 3 percent ad valorem or three-fourths of 1 cent per pound, whichever is the lower. SEC. 4542. EXEMPTIONS.
(a) C O P P E R LOST IN PROCESSING.—No tax shall be imposed under section 4541 on copper which is lost in metallurgical processes. (b) C O P P E R USABLE AS F L U X, ETC.—Ores or concentrates usable as a flux or sulphur reagent in copper smelting and/or converting and having a copper content of not more than 15 percent, when imported for fluxing purposes, shall be admitted free of the tax imposed by section 4541 in an aggregate amount of not to exceed in any one year 15,000 tons of copper content.
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§ 4542(b)
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