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FEDERAL
V ,
VOLUME I

REGISTER
9 3 4

NUMBER 104

Washington, Thursday, August 6, 1936
TREASURY DEPARTMENT.
Bureau of Customs.
T. D. 48461
C u st o m s
R eg u la tio n s A m en d ed
h o u s e s , S h ip m e n t s o f D is t il l e d P u er to R ic o T h e r e f r o m
to p e r m it d is t il l e d
s p ir it s
M a n u fa c tu r in g W are
S p ir it s and W in e s t o
and w in e s
to
b e r e c t if ie d
in
BONDED MANUFACTURING WAREHOUSES, AND TO PERMIT DIS
TILLED SPIRITS TO BE REDUCED IN PROOF AND BOTTLED IN SUCH
WAREHOUSES, FOR EXPORTATION TO A FOREIGN COUNTRY OR FOR
SHIPMENT TO PUERTO RICO

e The spirits and wines, shall be forwarded in accord ance with the general provisions of the regulations governing the transportation of merchandise in bond Chapter XVI.
Article 949 is amended by inserting a after-the title of the article and adding the following new paragraphs r b Section 404, Title IV, Liquor Tax Administration Act, approved June 26, 1936, amends Section 311, Tariff Act of 1930, by adding the following:
D istilled s p irits a n d w ines w h ic h are rectified i n b o nded m a n u
fa c tu rin g w arehouses, class six, a n d d istille d sp irits w h ich are red u ced in p ro o f a n d b o ttle d in su c h w arehouses, Shall be deem ed to have been m a n u fa c tu re d w ith in t h e m ea n in g of t h is section, a n d m ay be w ith d raw n as h erein b efo re provided, a n d likew ise fo r sh ip m e n t in b o n d to P u e rto Rico, s u b je c t t o th e provisions of th is section, a n d u n d e r su c h re g u la tio n s as th e S ecretary of th e T rea s u ry m ay prescribe, th e re t o be w ith d raw n fo r c o n su m p tio n o r be rew arehoused a n d su b s e q u e n tly w ith d ra w n fo r c o n su m p tio n : Pro vided, T h a t u p o n w ith d raw al in P u e rto R ico fo r co n su m p tio n , th e d u tie s im posed by th e c u sto m s law s of th e U n ite d S ta te s sh a ll be collected o n all im p o rte d m erc h an d ise in its c o n d itio n as im
p o rte d a n d im p o rte d c o n ta in e rs used in th e m a n u fa c tu re a n d p u ttin g u p o f s u c h s p irits a n d w ines in su c h w arehouses: P rovided fu rth e r , T h a t n o in te rn a l-re v e n u e ta x sh all be im posed o n d istilled sp irits a n d w ines rectified in class six w arehouses if su c h d is tille d s p irits a n d w ines are exp o rted o r sh ip p e d in accordance w ith th e provisions of th is se c tio n .

To Collectors of Customs and Others Concerned:
Pursuant to the authority contained in Section 251, Re vised Statutes U. S. C., title 19, sec. 66; Section 311, Tariff Act of 1930 U. S. C., title 19, sec. 1311, as amended by Sec tion 404, Title IV, of the Liquor Tax Administration Act, approved June 26, 1936 Public, No. 815, 74th Congress; and Sections 556 U. S. C., title 19, sec. 1556 and 624 U. S. C., title 19, sec. 1624 of the Tariff Act of 1930, Articles 256
and 949 of the Customs Regulations of 1931 are hereby c When such spirits and wines are withdrawn for ship amended as follows:
ment to Puerto Rico, the procedure outlined in Article 256
Article 256 is amended by adding thereto the following:
c Section 404, Title IV, Liquor Tax Administration Act, d and e shall be followed.
sea l P rank D o w , approved June 26, 1936, amends Section 311, Tariff Act of Acting Commissioner of Customs.
1930, by adding the following:
Approved, July 31, 1936.
D istilled s p irits a n d w ines w h ic h a re rectified in b o nded m a n u
fa c tu rin g w arehouses, class six, a n d d istille d s p irits w h ich are W a y n e C. T a ylor , reduced in proof a n d b o ttle d in s u c h w arehouses, sh a ll be deem ed Acting Secretary of the Treasury.
to have been m a n u fa c tu re d w ith in t h e m e a n in g o f th is section, a n d m ay be w ith d raw n as h e rein b efo re provided, a n d likew ise fo r sh ip m e n t in bo n d to P u e rto Rico, su b je c t t o th e provisions of t h is section, a n d u n d e r s u c h re g u la tio n s as t h e S ecretary o f t h e T reas u ry m ay prescribe, th e re to be w ith d ra w n fo r c o n su m p tio n o r be rew arehoused a n d su b seq u e n tly w ith d raw n fo r c o n su m p tio n :
Provided, T h a t u p o n w ith d raw al in P u e rto R ico fo r c o n su m p tio n , th e d u tie s im posed by th e c u sto m s law s of t h e U n ite d S ta te s sh a ll be collected o n all im p o rte d m erch an d ise in its c o n d itio n as im ported a n d im p o rte d c o n ta in e rs u se d i n t h e m a n u fa c tu re a n d p u ttin g u p of su c h sp irits a n d w ines in su c h w arehouses: Pro vided fu rth e r , T h a t no in te rn a l-re v e n u e ta x shall be im posed o n d istilled sp irits , a n d w ines rectified in class six w arehouses if s u c h d istilled sp irits a n d w ines a re e x ported o r sh ip p e d in accordance w ith th e provisions of t h is se c tio n

F . R . Doc. 1591F iled, A u g u st 5, 1936; 12:39 p. m .

T. D. 48462
C u s t o m s R eg u l a t io n s A m en ded B ond D e p o s it E s tim a t ed D u t ie s P e r m it
of
ARTICLE 309 A OF THE CUSTOMS REGULATIONS OF 1931, RELATING
TO THE REQUIREMENT OF CONSUMPTION ENTRY BONDS, CUSTOMS
FORMS 7551, 7553, AMENDED

To Collectors of Customs and Others Concerned:
d Upon the withdrawal for shipment to Puerto Rico of Pursuant to the authority contained in sections 623 and 624, spirits and wines so manufactured, the warehouse withdrawal shall contain on the face thereof a statement of the kind Tariff Act of 1930 U. S. C., title 19, secs. 1623 and 1624, and quantity of all imported merchandise in its condition Article 309 a of the Customs Regulations of 1931, is hereby as imported and imported containers used in the manufac amended to read as follows:
W hen th e im p o rte r desires t h e release fro m c u sto m s custody ture and putting up of such spirits and wines. The duty a n y p a r t of t h e m erc h an d ise before 1 th e fu ll a m o u n t of assessed on the imported merchandise and containers so dofu tie s, in c lu d in g d u m p in g o r o th e r special d u tie s, a n d charges d u e used, and their classification and value, shall be shown on th e re o n h a s b e en a sc e rta in e d by liq u id a tio n of th e e n try , 2 b e
the withdrawal, in accordance with Article 319. If no im fo re t h e r ig h t of su c h m erc h an d ise t o ad m issio n in to t h e U n ite d ported merchandise or containers have been used, the ware S ta te s, o r t o e n try free of d u ty o r a t a red u ce d ra te , h a s been d e te rm in e d by th e p ro p e r officer, o r 3 before a n y d o c u m e n t house withdrawal shall contain an endorsement to th at re la tin g th e re to re q u ire d by law o r re g u la tio n s h a s b e en fu rn ish e d , effect.
h e sh a ll file a b o n d o n C u sto m s F o rm 7551 o r 7553 o r o th e r ap p ro 1121