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FEDERAL
VOLUME 2

REGISTER

1934

NUMBER 245

i/AilTEO ?

Washington, Saturday, December 18, 1937
TREASURY DEPARTMENT.

Bureau of Internal Revenue.

Bureau of Customs.

T. D. 4785
T. D. 49295

S ale of E th yl Acetate and L acquer T hinners
Customs R egulations Amended M anipulation op I mported M erchandise APPLICATION TO MANIPULATE SHALL CONTAIN DETAILED DESCRIP
TION OP CONTEMPLATED MANIPULATION; WHEN MANIPULATION
PRODUCES TWO OR MORE PARTS OP AN ARTICLE CONSTITUTING AN
ENTIRETY, DUTY SHALL BE ASSESSED ON THE ENTIRETY AS SUCH

To Collectors o f Customs an d Others C oncerned:
Pursuant to the authority contained in sections 562 and 624 of the Tariff Act of 1930 U. S. C., title 19, secs. 1562 and 1624 paragraph a of article 944 of the Customs Regula tions of 19371 is hereby amended to read as follows:
a Tlie application to manipulate, which shall be filed in duplicate on customs Form 3499 with the collector having jurisdiction of the warehouse, shall describe the contem plated manipulation in sufficient detail to enable the collector to determine whether the imported merchandise is to be cleaned, sorted, repacked, or otherwise changed in condition, but not manufactured, within the meaning of section 562.
If the collector is satisfied that the merchandise is to be so manipulated, he may issue a permit on customs Form 3499, making any necessary modification in such form. Manipu lation resulting in a change in condition of the merchandise which will make it subject to a lower rate of duty or free erf duty upon withdrawal for consumption is not precluded by the provisions of section 562; but if the manipulation pro duces two or more parts of an article constituting an en tirety, the parts shall not be classified separately and duty shall be assessed on the entirety as such.
T. D. 48648 5 should be noted as a marginal reference opposite article 944 a , supra, in addition to T. D. 44835
11.
seal
J ames H. M o yle ,
Com m issioner o f Customs.
Approved, December 13, 1937.
S tephen B . G ibbon s ,
Acting S ecretary o f th e Treasury.
F. R. Doc. 37-3692; Filed, December 17,1937; 11:03 a. m.
12 F. R. 1949 D I.

To District Supervisors an d O thers C oncerned:
Treasury Decision 4745, approved June 24, 1937,1 is hereby modified to read as follows:
Paragraph 6, of Section 2, Title I, of the Liquor Law Repeal and Enforcement Act, reads as follows:
6 The term regulation shall mean any regulation prescribed by The Commissioner with the approval of the Secretary of the Treasury for carrying out the provisions of this title or of Title m of the National Prohibition Act, and the Commissioner is authorized to make such regulations.

Pursuant to authority conferred by the statute above quoted, the last paragraph of Article 136, Regulations 3, is hereby revoked and the following substituted in lieu thereof:
Ethyl acetate and lacquer thinners may be sold by pro ducers thereof to 1 legitimate users for solvent or other manufacturing purposes and 2 reputable wholesale and retail dealers engaged in a bona fide paint or chemical trade for resale to legitimate users either in manufacturers orig inal packages or in smaller containers not exceeding five gallons in capacity filled by such dealers.
Sales by producers to wholesale and retail dealers shall be in containers of a capacity of not more than 55 gallons, and shall not exceed a total of 550 gallons to any wholesale or retail dealer during any calendar month. Sales by any wholesale or retail dealer shall not exceed 550 gallons dur ing a calendar month, and not more than 55 gallons shall be sold by them to a customer at any one time: Provided, th at such sales to wholesale and retail dealers and by such dealers may exceed the above maximum sales limitations of 550 gallons, and 550 gallons and 55 gallons, respectively, upon the production of evidence satisfactory to the District Supervisor that there is a need for ethyl acetate and lacquer thinners by such dealers and their customers in greater quantities to supply their legitimate needs.
Tank car shipments of ethyl acetate and lacquer thinners may be made by the producer direct to a legitimate user, provided authorization therefor is obtained by the user from the District Supervisor in whose district he is located.
12 F . R. 1324 D I.

3299