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FEDERAL
VOLUME 2

REGISTER
1934
A/ITEO

NUMBER 125

Washington, Wednesday, June 30, 1937
TREASURY DEPARTMENT.
Bureau o f Customs.
T . D. 49044

R ope G y m S ets, A lso K n o w n a s I ndoor G y m S ets or Com
bination S w in g S ets D utiable at the R ate of 45% ad V alorem U nder P aragraph 397 or the T ariff A ct of 1930

States Customs Court in the event that a protest is filed under the provisions o f that subsection.
Very truly yours, seal!
J. H. M o y l e , Commissioner o f Customs.
Approved: June 23, 1937.
S t e p h e n B . G ib b o n s ,
A cting Secretary o f the Treasury.
COMPLAINT

of a
DOMESTIC MANUFACTURER UNDER SECTION 516 B
OF THE TARIFF ACT OF 1930

F . R. Doc. 37-1965; Filed, June 28,1937; 3 :00 p. m .

J u n e 23, 1937.

To Collectors o f Customs and Others Concerned:
Under date of February 26, 1937, M r. E. J. Mordt, 78
Mackey Avenue, Port Washington, L. L, N. Y., a domestic manufacturer of rope gym sets, also known as indoor gym sets or combination swing sets, requested that he be advised under the provisions of section 516 b of the T a riff Act of 1930 U . S. C., title 19, sec. 1516 as to the rate o f duty which is assessed on rope gym sets, also known as indoor gym sets or combination swing sets, suitable fo r the use of children.
The Bureau in a letter dated A pril 24, 1937, advised Mr.
E. J. M ordt that articles o f the class or kind described by him are, when imported into the United States, assessed with duty under paragraph 397 of the T a riff A ct o f 1930 U. S. C., title 19, sec. 1001, par. 397 at the rate of 45% ad valorem as articles or wares composed wholly or in chief value o f metal.
Following the receipt o f the Bureaus letter Mr. M ordt filed with the Bureau a complaint against the classification o f the above-mentioned articles under paragraph 397 and claimed that as the articles are fo r the use o f children they are, therefore, toys, and are properly dutiable under para graph 1513 of the T a riff A ct o f 1930 U. S. C., title 19, sec.
1001, par. 1513 at the rate.of 70% ad valorem.
In 1933 Abstract 25835 the Customs Court held that sim ilar merchandise which had been assessed w ith duty as toys, or articles chiefly used fo r the amusement o f children, at 70% ad valorem under paragraph 1513 o f the T a riff Act o f 1930, was not toys and was dutiable under paragraph 397
of the ta riff act at the rate o f 45% ad valorem.
In view of the decision cited, the Bureau is of the opinion that the rope gym sets, also known as indoor gym sets or combination sets, now under consideration are properly dutiable under paragraph .397 o f the T a riff A ct of 1930 at the rate of 45% ad valorem.
In view of the foregoing, and in accordance w ith the pro visions of section 516 b o f the T a riff A ct of 1930, notice is hereby given that tfce classification of and the rate of duty on merchandise of the character described imported or w ith drawn from warehouse after the expiration of 30 days after the date of the publication o f this letter in the weekly Treas ury Decisions w ill be subject to the decision of the United
T . D. 49046
C u s t o m s R e g u l a t io n s A m e n d e d I n f o r m a t i o n as t o V a l u e s in R e s p o n s e t o O ral o r W r it t e n R e q u e s t M ade b y I m po rter
T o Collectors o f Customs and others concerned:
Pursuant to the authority contained in sections 487 and 624
o f the T a riff A ct o f 1930 U . S. C., title 19, secs. 1487 and 1624, article 782 o f the Customs Regulations o f 1931, as amended by T . D. 48234/ is hereby further amended to read as follow s:
A rt . 782. Furnishing information as to values. The appraiser may, in his discretion, furnish to importers the latest information as to valued in his possession, subject to the following conditions:
a Inform ation shall be given only in response to a specific request therefor by an importer, and in no circumstances shall be volunteered by a customs employee.
b Inform ation shall be given only on merchandise to be en tered at his port, and after its arrival, or upon satisfactory evidence that it has been exported and is en route to the United States, and then only on presentation of invoices and all papers, docu ments, or other information in the possession of the importer or available to him relative to the value of the merchandise.
c The request,for information may be made orally or in writ ing if in writing it shall be in duplicate on such form as the appraiser may prescribe and the information shall be given only if the appraiser is satisfied that the importer is unable to obtain any definite information as to market value on the date of expor tation due to unusual conditions, and with the understanding and agreement that the information, if given, is in no sense ad appraisement nor binding upon the appraisers action on appraise ment, as appraisement of merchandise must be made at the market value prevailing on the date of exportation, in accordance with the law, irrespective of any information given before the invoice or the merchandise has come under the observation o f the appraiser for the purpose of appraisement.
d The privilege of securing information from the appraiser before the invoice or the merchandise has come under his ob servation tor the purpose of appraisement is predicated on cooper ation by the importer. W h en the appraiser suspects that the Importer is withholding information in his possession, or that the importer has not exercised due diligence to obtain the infor mation requested, or otherwise questions the importers good faith, he shall, prior to furnishing any information, request the importer to call at his office for questioning. If, after such questioning, and after such other investigation as he deems necessary, the appraiser is still not satisfied as to the importers good faith, he shall refuse to give any information to such importer.
e Upon receipt of a request for information, the examiner shall give the latest Information in his possession effective on the U P . R . 135.

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