TARIFF SCHEDULES OF THE UNITED STATES General Headnotes and Rules of Interpretation
(e) Products of All Other Countries. Products of all countries not previously mentioned In this headnote imported Into the customs territory of the United States are subject to the rates of duty set forth in column numbered I of the schedules. (fI Effective Date; Exceptions - Staged Rates of Duty. Except as specified below or as may be specified elsewhere, pursuant to section 5011a) of the Tariff Classification Act of 1962 (P.L. 87-456, approved May 24, 1962), the rates of duty in columns numbered 1 and 2 become effective with respect to articles entered on or after the lOth day following the date of the President's proclamation provided for In section 102 of the said Act. If, in column numbered I, any rate of duty or part thereof Is set forth In parenthesis, the effective date shall be governed as follows: (I) If the rate in column numbered I has only one part (i.e., 8« ( l O O per lb.), the parenthetical rate (viz., 10* per lb.) shall be effective as to articles entered before July I, 1964, and the other rate (viz. 8« per lb.) shall be effective as to articles entered on or after July I, 1964. ( I D If the rate in column numbered I has two or more parts (i.e., 5« per lb. + 50» ad val.) and has a parenthetical rate for either or both parts, each part of the rate shall be governed as if it were a one-part rate. For example. If a rate is expressed as "4< (4.5<) per lb. + 8» (9«) ad val.", the rate applicable to articles entered before July I, 1964, would be "4.5« per lb. • 9% ad val."; the rate applicable to articles entered on or after July I, 1964, would be "4« per lb. + 3» ad val.". (Ill) If the rate in column numbered I is marked with an asterisk (*), the foregoing provisions of (I) and (II) shall apply except that "January I, 1964" shall be substituted for "July I, 1964", wherever this latter date appears. 4, Wodlfication or Amendment of Rates of Duty. Except as otherwise provided In the Appendix to the Tariff Schedules — (a) a statutory rate of duty supersedes and terminates the existing rates of duty In both column numbered I and column numbered 2 unless otherwise specified in the amending statute; (b) a rate of duty proclaimed pursuant to a concession granted in a trade agreement shall be reflected in column numbered I and, if higher than the then existing rate in column numbered 2, also in the latter column, and shall supersede but not terminate the then existing rate (or rates) in suph column (or columns); (c) a rate of duty proclaimed pursuant to section 336 of the Tariff Act of 1930 shall be reflected in both column numbered I and column numbered 2 and shall supersede but not terminate the then existing rates in such columns; and (d) whenever a proclaimed rate is terminated or suspended, the rate shall revert, unless otherwise provided, to the next intervening proclaimed rate previously superseded but not terminated or. If none, to the statutory rate. 5.
Intangibles. For the purposes of headnote I — la) corpses, together with their coffins and accompanying flowers, (b) currency (metal or paper) in current circulation in any country and Imported for monetary purposes, (c) e l e c t r i c i t y, (d) securities and similar evidences of value, and (e) vessels which are not "yachts or pleasure boats" within the purview of subpart D, part 6, of schedule 6, are not articles subject to the provisions of these schedules.
6. Containers or Holders for Imported Merchandise. For the purposes of the tariff schedules, containers or holders are subject to tariff treatment at follows; (a) Imported Empty; Containers or holders If Imported empty are subject to tariff treatment as imported articles and as such are subject to duty unless they are within the purview of a provision which specifically exempts them from duty. (b) Not Imported Empty; Containers or holders }f imported containing or holding articles are subject to tariff treatment as follows; (1) The usual or ordinary types of shipping or transportation containers or holders. If not designed for, or capable of, reuse, are not subject to treatment as Imported articles. Their cost, however, is, under section 402 or section 402a of the tariff act, a part of the value of their contents and if their contents are subject to an ad valorem rate of duty such containers or holders are, in effect, dutiable at the same rate as their contents, except that their cost is deductible from dutiable value upon submission of satisfactory proof that they are products of the United States which are being returned without having been advanced in value or Improved In condition by any means while abroad. ( I D The usual or ordinary types of shipping or transportation containers or holders, if designed for, or capable of, reuse, are subject to treatment as imported articles separate and distinct from their contents. Such holders or containers are not part of the dutiable value of their contents and are separately subject to duty upon each and every importation into the customs territory of the United States unless within the scope of a provision specifically exempting them from duty. (ill) In the absence of context which regulres otherwise, alI other containers or holders are subject to the same treatment as specified in (ii) above for usual or ordinary types of shipping or transportation containers or holders designed for, or capable of, reuse. 7. Commingling of Articles, (al Whenever articles subject to different rates of duty are so packed together or mingled that the quantity or value of each class of articles cannot be readily ascertained by customs officers (without physical segregation of the shipment or the contents of any entire package thereof), by one or more of the following means: (I) sampling, (II) verification of packing lists or other documents filed at the time of entry, or (III) evidence showing performance of commercial settlement tests generally accepted in the trade and filed in such time and rranner as may be prescribed by regulations of the Secretary of the Treasury, the commingled articles shall be subject to the highest rate of duty applicable to any part thereof unless the consignee or his agent segregates the articles pursuant to subdivision (b) hereof. (b) Every segregation of articles made pursuant to this headnote shall be accomplished by the consignee or his agent at the risk and expense of the consignee within 30 days (unless the Secretary authorizes in writing a longer time) after the date of personal delivery or mailing, by such employee as the Secretary of the Treasury shall designate, of written notice to the consignee that the articles are commingled and that the quantity or value of each class of articles cannot be readily ascertained by customs officers. Every such segregation shall be accomplished under customs supervision, and the compensation and expenses of the supervising customs officers shall be reimbursed to the Government by the consignee under such regulations as the Secretary of the Treasury may prescribe.
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