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13. Sheep: One year old or over, $2 per head; less than one year old, $1 per head.

14. Fresh or frozen beef, veal, mutton, lamb, and pork, 2 cents per pound. Meats of all kinds, prepared or preserved, not specially provided for herein, 25 per centum ad valorem.

15. Cattle and sheep and other stock imported for breeding purposes shall be admitted free of duty.

16. Cotton having a staple of one and three-eighths inches or more in length, 7 cents per pound.

17. Manufactures of which cotton of the kind provided for in paragraph 16 is the component material of chief value, 7 cents per pound, in addition to the rates of duty imposed thereon by existing law.

18. Wool, commonly known as clothing wool, including hair of the camel, angora goat, and alpaca, but not such wools as are commonly known as carpet wools: Unwashed, 15 cents per pound; washed, 30 cents per pound; scoured, 45 cents per pound. Unwashed wools shall be considered such as shall have been shorn from the animal without any cleaning; washed wools shall be considered such as have been washed with water only on the animal's back or on the skin; wools washed in any other manner than on the animal's back or on the skin shall be considered as scoured wool. On wool and hair provided for in this paragraph, which is sorted or increased in value by the rejection of any part of the original fleece, the duty shall be twice the duty to which it would otherwise be subject, but not more than 45 cents per pound.

19. Wool and hair of the kind provided for in paragraph 18, when advanced in any manner or by any process or manufacture beyond the washed or scoured condition, and manufactures of which wool or hair of the kind provided for in paragraph 18-is the component material of chief value, 45 cents per pound in addition to the rates of duty imposed thereon by existing law.

20. Sugars, tank bottoms, sirups of cane juice, melada, concentrated melada, concrete and concentrated molasses, testing by the polariscope not above seventyfive degrees, one and sixteen one-hundredths of 1 cent per pound, and for every additional degree shown by the polariscopic test, four one-hundredths of 1 cent per pound additional, and fractions of a degree in proportion; molasses testing not above forty degrees, 24 per centum ad valorem; testing above forty degrees and not above fifty-six degrees, 3 cents per gallon; testing above fifty-six degrees, 7 cents per gallon; sugar drainings and sugar sweepings shall be subject to duty as molasses or sugar, as the case may be, according to polariscopic test.

21. Butter, and substitutes therefor, 6 cents per pound.
22. Cheese, and substitutes therefor, 23 per centum ad valorem.
23. Milk, fresh, 2 cents per gallon; cream, 5 cents per gallon.

24. Vilk, preserved or condensed, or sterilized by heating or other processes, including weight of immediate coverings, 2 cents per pound; sugar of milk, 5 cents per pound.

25. Wrapper tobacco and filler tobacco when mixed or packed with more than 15 per centum of wrapper tobacco, and all leaf tobacco the product of two or more countries or dependencies when mixed or packed together, if unstemmed, $2.35 per pound; if stemmed, $3 per pound; filler tobacco not specially provided for in this section,

if unstemmed, 35 cents per pound; if stemmed, 50 cents per pound.

The term "wrapper tobacco" as used in this section means that quality of leaf tobacco which has the requisite color, texture, and burn, and is of sufficient size for cigar wrappers, and the term “filler tobacco" means all other leaf tobacco.

26. Apples, 30 cents per bushel.
27. Cherries in a raw state, preserved in brine or otherwise, 3 cents per pound.

28. Olives, in solutions, 25 cents per gallon; olives, not in solutions, 3 cents per pound.

Sec. 2. The rates of duty imposed by section 1 (except under paragraphs 17 and 19) in the case of articles on whích a rate of duty is imposed by existing law, shall be in lieu of such rate of duty during the six months' period referred to in section 1.

SEC. 3. After the expiration of the six months' period referred to in section 1, the rates of duty upon the articles therein enumerated shaıl be those, if any, imposed thereon by existing law.

SEC. 4. "The duties imposed by this title shall be levied, collected, and paid on the same basis, in the same manner, and subject to the same provisions of law, including penalties, as the duties imposed by such act of 1913.

SEC. 5. That this title shall be cited as the “Emergency Tariff Act."

TITLE II.

ANTIDUMPING.

Sec. 201. That the term “United States” wherever used in this title shall mean the United States and any Territory or place subject to the jurisdiction thereof, except the Philippine Islands, the islands of Guam and Tutuila, the Virgin Islands, and the Panama Canal Zone.

SEC. 202. That the term “person,” wherever used in this title, means and includes any individual, partnership, corporation, association, or other body.

ŠEC. 203. That the term foreign home value," wherever used in this title, means the value plus the cost, when not included in such value, of packing and packing charges, at which such or similar merchandise comparable therewith in material, quality and use is freely offered for sale in the principal market or markets of the country of exportation for consumption or use in said country in the ordinary course of trade and in the usual or fair average wholesale quantities that the same kind or class provided for in this title is freely offered for sale in the United States, and shall not include any excise tax levied against such merchandise.

Sec. 204. That the words "the value to countries other than the United States, wherever used in this title, mean the value plus the cost, when not included in such value, of packing and packing charges at which such or similar merchandise comparable therewith in material, quality, and use is freely offered for exportation to countries other than the United States, in the principal market or markets of the country of exportation, in the ordinary course of trade and in the usual or fair average wholesale quantities that the same kind or class provided for in this title is sold in the United States: Provided, That any import duties rebated or not paid by reason of the exportation of such merchandise from the country of production or sale to the country other than the United States shall be added to the export price.

Sec. 205. That the term "cost of production" wherever used in this title means the cost of labor and material of the merchandise exported to the United States at the time of production plus the actual general expenses and a profit which is usually and ordinarily added to the cost of labor, material, packing charges, and general expenses by manufacturers in the country of production of merchandise similar in material and production or manufacture.

SEC. 206. That the term "sales price” wherever used in this title means

(a) The price plus the cost, when not included in such price, of the package and the packing charges at which the person in the foreign country or his agent sells the merchandise to the person in the United States or his agent: Provided, That the person in the United States has no financial or other interest in the business of the person in the country of exportation shipping or selling the merchandise to the person in the United States.

(b) If it shall appear to the satisfaction of the appraiser, or the person acting as such, that the person in the United States, buying directly or through his agent in the United States or through a foreign agent, has any financial or other interest in the business of the person in the country of exportation shipping or selling the merchandise to the person in the United States, the appraiser or the person acting as such will secure from the person in the United States his sale price in the United States of the imported merchandise plus the cost, when not included in such price, of the package and the packing charges, and compare this price after due allowance has been made for all expenses included in said price incurred from the place of manufacture or purchase in the foreign country to the place of delivery in the United States with the sales price that the person importing the merchandise pays or has agreed to pay to the foreign shipper, manufacturer, or owner and report to the collector as the sales price the lower of the two.

(c) If the merchandise imported into the United States has been procured from the foreign owner, manufacturer, or shipper otherwise than by purchase, the sales price plus the cost, when not included in such price, of the package and the packing charges, will be the price at which the person importing the merchandise sells or agrees to sell the merchandise in the United States plus the cost, when not included in such price, of the package and the packing charges, packed ready for shipment, either prior or subsequent to the date of importation, less all expenses, included in said price incurred from the place of shipment or manufacture in the foreign country to the place of delivery in the United States.

Sec. 207. That whenever merchandise, whether dutiable or free, is exported to the United States, of a kind or class identical or comparable in material, quality, or use with a kind or class made or produced wholly or in part in the United States, or with a kind or class sold in competition with merchandise made or produced wholly or in

part in the United States, and the sales price of any such is less than the foreign home value, or in the absence of such value is less than the value to countries other than the United States, or in the absence of both such values is less than the cost of production, there shall be levied, collected, and paid in addition to the duties on imported merchandise prescribed by law a special duty in an amount equal to the difference, at the time of exportation, between the said sales price and the foreign home value or the value in the countries other than the United States or the cost of production, whichever may be the highest, as the case may be: Provided, That whenever the sales price of merchandise imported into the United States, which has been procured from the foreign owner, manufacturer, shipper, or agent otherwise than by purchase, is not at the time of entry for consumption fixed or agreed to be fixed and determined, a bond shall be given under regulations to be prescribed by the Secretary of the Treasury, conditioned that upon and as soon as the sales price thereof shall be fixed and determined by bona fide sale or agreement for sale, notice shall be given and evidence thereof submitted that the additional duties herein provided will, as ascertained, fixed, and liquidated, be paid: Provided further, That no sale or pretended sale or sales shall be held to establish' value” as herein provided; and that to constitute any such, having regard to the customs and usages of trade, there must be a reasonably extended and continued course of sales in substantial wholesale quantities sold or offered for sale to all purchasers on equal terms under like conditions.

SEC. 208. That the appraiser, or the person acting as such, shall r port and r turn to the collector his “decision" as to the foreign home value, or the value to countries other than the United States, or the cost of production, as the case may be, and the sales price. That the collector or person acting as such shall ascertain, fix, and liquidate the amount of additional duties herein provided, which action shall be deemed and held to be the “decision" of the collector.

SEC. 209. That the provisions of section 3 of an Act entitled "An Act to reduce tariff duties and to provide revenue for the Government, and for other purposes, approved October 3, 1913, and of the Judicial Code, relating to the authority, duties, and decisions of appraising officers, general appraisers, and appeals from the decisions thereof, and of the Board of General Appraisers, and to the duties and decisions of collectors, protests of the decisions thereof, and to appeals from the decisions of a board of general appraisers to the United States Court of Customs Appeals shall be, and the same are hereby, made applicable to the “decision" of the appraiser and collector by this title authorized and provided.

SEC. 210. That if any person engaged in the manufacture, production, or importation of merchandise into the United States or engaged in dealing in such'imported merchandise, directly or indirectly, shall fail or refuse to submit for inspection of a duly accredited investigating officer of the United States upon request so to do from or by the collector, appraiser, general appraiser, Board of General Appraisers, or any person duly acting as or for such, or any other officer of the United States customs duly authorized by law, any or all of his books or records, accounts, documents, or other papers pertaining to the value or classification of any such imported merchandise, then the Secretary of the Treasury, while such failure or refusal continues, shall direct the collector of customs to withhold delivery of the particular importation the subject of investigation and also prohibit the future importation of any merchandise into the United States, directly or indirectly, by or for the individuals, partnerships, corporations, or associations, their agents or representatives, so refusing, and by or for the particular individuals, partnerships, corporations, or associations, their agents or representatives, importing the particular merchandise into or exporting the same to the United States, and if the importer or his agent shall continue to refuse to comply with the requirements of this title for a period of one year from the date of importation, the collector shall cause the imported merchandise to be sold at public auction as in the case of seized goods.

SEC. 211. That the statement accompanying the invoice, or statement in the form of an invoice, of merchandise described in section 207 of this title, shall contain, in addition to the facts and details required by existing law, the foreign home value, or, in the absence of such value, the value to countries other than the United States, or, in the absence of both such values, the cost of production, as the case may be. That the declaration to be filed with and as a part of the entry shall set forth, in addition to the facts and details required by existing law, whether or not the merchandise has been sold or agreed to be sold; and if so, to whom, the place where, the time when, and price at which said merchandise was sold or agreed to be sold.

SEC. 212. That if any person engaged in the manufacture, production, or importation of merchandise into the United States shall give or receive a rebate or concession from the sales price, whereby the United States shall be deprived of the lawful duties: or anv nortion thereof accruing upon the merchandise or any portion thereof, without notifying the collector of such rebate or concession from the sales price, either at time of entry or afterwards, he shall upon conviction be fined for each offense a sum pot exceeding $5,000 or be imprisoned for a time not exceeding two years, or both, in the discretion of the court; and the collector of customs, or the person acting as such, at the port where such merchandise shall have been entered shall have the power, and is hereby authorized, to reliquidate such entry and assess duty, as provided by this title or by existing law, upon such merchandise, and any provision of existing law inconsistent with this provision is hereby accordingly amended.

Sec. 213. That the special duty herein provided for shall be treated in all respects as regular customs duties within the meaning of sections 2977 and 3015 of the Revised Statutes and paragraph 0 of section 4 of the tariff act of October 3, 1913, and all other statutes providing for drawback customs duties upon exportation of imported merchandise or articles manufactured or produced in the United States with the use of imported merchandise.

SEC. 214. That section 25 of an act entitled “An act to reduce taxation, to provide revenue for the Government, and for other purposes," approved August 27, 1894, be, and is hereby, amended by adding thereto a further proviso, so as to read, when so amended, as follows:

"Sec. 25. That the value of foreign coin as expressed in the money of account of the United States shall be that of the pure metal of such coin of standard value; and the values of the standard coins in circulation of the various nations of the world shall be estimated quarterly by the Director of the Mint and be proclaimed by the Secretary of the Treasury immediately after the passage of this act and thereafter quarterly on the 1st day of January, April, July, and October in each year. And the values so proclaimed shall be followed in estimating the value of all foreign merchandise ex: ported to the United States during the quarter for which the value is proclaimed, and the date of the consular certification of any invoice shall, for the purposes of this

section, be considered the date of exportation: Provided, That the Secretary of the Treasury may order the reliquidation of any entry at a different value, whenever satisfactory evidence shall be produced to him showing that the value in Cnited States currency of the foreign money specified in the invoice was at the date of certification at least 10 per centum more or less than the value proclaimed during the quarter in which the consular certification occurred: Provided further. That in the estimation and liquidation of duties upon any imported merchandise the collector of customs, or person acting as such, shall not in any case estimate the depreciation in currency at more than 663 per centum."

Sec. 215. That this title shall be cited as the “ Antidumping act.”

SEÇ. 216. That the Secretary of the Treasury is authorized and directed to prescribe such rules and regulations as may be necessary for the enforcement of this title.

Passed the House of Representatives April 15, 1921.
Attest:

WM. TYLER PAGE,

Clerk.

The CHAIRMAN. Mr. Walker, the committee is in executive session and has before it House bill 2435. Will you please proceed and state in your own way, briefly as may be, the principal provisions of the bill, making such explanations and suggestions as you deem helpful ? STATEMENT OF MR. JOHN E. WALKER, CHIEF, LEGISLA

TIVE DRAFTING SERVICE, UNITED STATES SENATE.

Mr. WALKER. The bill defines dumping to be the sale of identical or comparable imported merchandise by a foreign producer or exporter for exportation to the United States at less than (1) the foreign selling price for home consumption; or (2) if there is no such price, at less than the foreign selling price for export to countries other than the United States; or (3) if there is neither of the aforementioned foreign selling prices, then at less than the cost of production of the imported merchandise.

In order to constitute dumping the imported merchandise must be of a kind or class identical or comparable in material, quality, or use with (1) a kind or class made of produced wholly or in part in the United States, or (2) a kind or class sold in competition with merchandise made or produced wholly or in part in the United States.

It appears that before the foreign selling price for home consumption or for exportation to foreign countries other than the United States can be used, the merchandise must be sold in the same usual wholesale quantities for such purposes as in the case of sales in the United States. It is stated that in many cases merchandise is sold in larger wholesale quantities in the principal markets of the United States than in the case of wholesale sales abroad to other countries or in the country of production and that in such cases it would be necessary to determine the cost of production because the merchandise was not sold in the United States in similar wholesale quantities. It has been suggested that a provision could be incorporated in the bill authorizing proper adjustments in the foreign market value in such cases. See section 202, subdivisions (b) and (c) of proposed alternative draft.

Senator SIMMONS. Are there three alternative steps in determining the special dumping duty ?

Mr. WALKER. There are three steps, Senator.

First. If the merchandise is sold in like wholesale quantities in the country of production for consumption in that country and in America, the difference between such selling prices is the additional duty imposed.

The second step is, if there is not such a selling price for home consumption, then the dumping duty is the difference between the selling price in the country of production for export to countries other than the United States and the price at which it is sold to the United States purchaser.

The third step is, if the article is only sold for export to the United States, then the dumping duty is the difference between the cost of production in the foreign country and the selling price for export to the United States.

Senator Smoot. Does it apply also to the free list ?
Mr. WALKER. It applies to both dutiable and free articles.
Senator SIMMONS. Is this dumping duty added ?

Mr. WALKER. It is in addition to the duties imposed under existing law.

Senator McCUMBER. Do you include in the cost of production a reasonable profit?

Mr. WALKER. That is provided for in the bill and also in the costof-production definition under existing law.

Senator Smoot. In respect of the free list, explain how it operates on the goods coming in on that basis.

Mr. WALKER. In the case of goods on the free list, no duty is imposed under existing law, and the only duty in such cases would be the special dumping duty.

Senator SMOOT. What would that be?

Mr. WALKER. The duty is the difference between (1) the selling price for home consumption in the country of production, or (2) the selling price for export to countries other than the United States, or (3) the cost of production, as the case may be, and the selling price for export to America.

Senator McCUMBER. If there is no difference, there is no duty ? Mr. WALKER. That is correct.

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