Page images
PDF
EPUB
[blocks in formation]

DUTIES ON THE TARIFF BOARD COTTON SAMPLES UNDER THE PAYNE-ALDRICH LAW, THE PENDING BILL, AND

THE LA FOLLETTE SUBSTITUTE COMPARED WITH THE AMERICAN CONVERSION COST AS FOUND BY THE
TARIFF BOARD Continued

[blocks in formation]

66 Pongee.

Poplin...

Repp..
Sateen..

[blocks in formation]
[blocks in formation]

DUTIES ON THE TARIFF BOARD COTTON SAMPLES UNDER THE PAYNE-ALDRICH LAW, THE PENDING BILL, AND THE LA FOLLETTE SUBSTITUTE COMPARED WITH THE AMERICAN CONVERSION COST AS FOUND BY THE TARIFF BOARD- Continued

[merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][subsumed][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][subsumed][merged small][subsumed][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small]

DUTIES ON THE TARIFF BOARD COTTON SAMPLES UNDER THE PAYNE-ALDRICH LAW, THE PENDING BILL, AND
THE LA FOLLETTE SUBSTITUTE COMPARED WITH THE AMERICAN CONVERSION COST AS FOUND BY THE
TARIFF BOARD - Continued

[blocks in formation]

As there is no English competition of samples 98, 99, and 100, and this class of goods is exported to England from America, the rate of the present duty is shown by taking the value equal to the lowest American cost obtained plus the cost of finishing and adding 8 per cent, as provided by law to make the value as the minimum basis in applying duty to foreign consigned goods.

100 Jacquard silk mull

APPENDIX VII

ANTI-DUMPING LEGISLATION IN CANADA AND THE UNITED

STATES

1. CANADIAN LAW1

SEC. 6. In the case of articles exported to Canada of a class or kind made or produced in Canada if the export or actual selling price to an importer in Canada be less than the fair market value of the same article when sold for home consumption in the usual and ordinary course in the country whence exported to Canada at the time of its exportation to Canada there shall, in addition to the duties otherwise established, be levied, collected and paid on such article, on its importation into Canada, a special duty (or dumping duty) equal to the difference between the said selling price of the article for export and the said fair market value thereof for home consumption; and such special duty (or dumping duty). shall be levied, collected and paid on such article although it is not otherwise dutiable.

Provided that the said special duty shall not exceed fifteen per cent ad valorem in any case;

Provided also that the following goods shall be exempt from such special duty, viz.:

(a) Goods whereon the duties otherwise established are equal to fifty per cent ad valorem;

(b) Goods of a class subject to excise duty in Canada; (c) Sugar refined in the United Kingdom;

(d) Binder twine or twine for harvest binders manufactured from New Zealand hemp, istle or tampico fibre, sisal grass, or sunn, or a mixture of any two or more of them, of single ply and measuring not exceeding six hundred feet to the pound.

Provided further that excise duties shall be disregarded in estimating the market value of goods for the purposes of special duty when the goods are entitled to entry under the British Preferential Tariff.

1 Provisions of the Canadian Customs Tariff, 1909, in regard to special or dumping duty.

(2) "Export price" or "selling price" in this section shall be held to mean and include the exporter's price for the goods, exclusive of all charges thereon after their shipment from the place whence exported directly to Canada.

(3) If at any time it appears to the satisfaction of the Governor in Council on a report from the Minister of Customs, hat the payment of the special duty by this section provided for is being evaded by the shipment of goods on consignment without sale prior to such shipment, the Governor in Council may in any case or class of cases authorize such action as is deemed necessary to collect on such goods or any of them the same special duty as if the goods had been sold to an importer in Canada prior to their shipment to Canada.

(4) If the full amount of any special duty of customs is not paid on goods imported, the customs entry thereof shall be amended and the deficiency paid upon the demand of the Collector of Customs.

(5) The Minister of Customs may make such regulations as are deemed necessary for carrying out the provisions of this section and for the enforcement thereof.

(6) Such regulations may provide for the temporary exemption from special duty of any article or class of articles, when it is established to the satisfaction of the Minister of Customs that such articles are not made or sold in Canada in substantial quantities, and offered for sale to all purchasers on equal terms, under like conditions, having regard to the custom and usage of trade.

(7) Such regulations may also provide for the exemption from special duty of any article when the difference between the fair market value and the selling price thereof to the importer as aforesaid amounts only to a small percentage of its fair market value.

2. UNITED STATES LAW2

SEC. 800. That when used in this title the term " includes partnerships, corporations, and associations.

[merged small][ocr errors]

2 Provisions of "An Act To increase the revenue and for other purposes" enacted by the Congress of the United States and approved by the President September 8, 1916, in regard to unfair competition.

« PreviousContinue »