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REGISTER

FEDERAL
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tA / IT E O

VOLUME I

NUMBER 97

,
W ashington Tuesday, July 28, 1936
Bureau of Internal Revenue.

TREASURY DEPARTMENT.

T. D. 4668

Bureau of Customs.
T. D. 48444

S u b d iv isio n P ackages
C ountervailing D u t ie s TREASURY DECISION 48360, OF JUNE 4, 1936, RESPECTING COUN
TERVAILING DUTIES ON CERTAIN ARTICLES IMPORTED FROM GER
MANY AMENDED TO EXCLUDE FROM ITS OPERATION GIFTS AND
ARTICLES PURCHASED AT RETAIL FOR PERSONAL USE

J uly 22, 1936.

for
C igars
and
C igarettes
REGULATIONS NO. 8, RELATING TO THE TAXES ON TOBACCO, SNUFF, CIGARS, AND CIGARETTES, ALSO ON CIGARETTE PAPERS AND TUBES, AND PURCHASE AND SALE OF LEAF TOBACCO, AMENDED

To Collectors of Internal Revenue and Others Concerned:
Article 76, Regulations No. 8, as revised and approved No vember 12, 1934, is amended to read as follows:

T.o Collectors of Customs and Others Concerned:
Treasury Decision 48360, dated June 4, 1936,1 is hereby amended by adding the following paragraph after the list showing the names of the articles and the percentages of invoice value to be deposited as estimated duties:

Abt . 76. Subdivision packages.The statutory number of cigars and cigarettes contained in th e box or package may be subdivided by th e use of paper or ribbon bands or separated in to parcels.
Cigars weighing more than three pounds per thousand may be separated in to parcels containing n ot more th a n te n cigars each by enclosure in foil, foil paper, wax paper, cellophane, or ligh t The provisions of th is decision shall n ot be applied to im porta weight cardboard w ith cu t-o u t windows or open at one end.
tion s consisting o f gifts for th e personal use of th e donee or Cigarettes including sm all cigars weighing n o t more than three articles purchased at retail for personal use. Entries covering su ch pounds per thousand may n ot be separated in to parcels contain gifts or purchases may be liquidated w ithou t reference to any ing a statutory number, i. e., five, eight, ten, twelve, fifteen, sixteen, tw enty, tw enty-four, forty, fifty, eighty, or one hundred cigars question of countervailing duty.
or cigarettes, unless su ch parcels are made of foil, foil paper, wax seal
W ayn e C. T aylor , paper, ceUophane, or other unsubstantial material upon which it Acting Secretary of the Treasury.
would be impracticable to print th e required factory brand and caution notice, or to affix th e internal revenue stamp. However, F. R. Doc. 1425 Filed, July 25, 1936; 12:53 p. m.
separate parcels of such cigars or cigarettes w hich contain a num
ber n ot prescribed by section 400 d of th e Revenue Act of 1926
to be p u t up by th e m anufacturer in packages or parcels, may be made of th e same m aterials as th e separate parcels used in packing T. D. 48446
cigars weighing more th an three pounds per thousand.
The caution notice label article 84, factory brand article 85, A irports of E n t r y and classification label article 86 m ust n ot appear on any su b division or parcel of a statutory package, but m ust appear only on CERTAIN AIRPORTS REDESIGNATED AS AIRPORTS OF ENTRY FOR A the statutory package on w hich th e requisite stamp is affixed.
PERIOD OF ONE YEAR
No subdivision or separate parcel shall bear any statem en t which indicates th a t th e tax has been paid on th e contents of any such To Collectors of Customs and Others Concerned:
subdivision or parcel.
Cigars and cigarettes so subdivided or separated in to parcels Under the authority of Section 7 b of the Air Commerce Act of 1926 49 U. S. C., 1934 ed., 177 b the followingm ust rem ain in th e stamped statutory box or package u n til th ey sold or delivered direct to th e consumer, and th e whole number named airports are hereby redesignated as Airports of Entry oare f cigars or cigarettes packed in each statutory box or package for the landing of aircraft from foreign countries for a period m ust correspond to th e denom ination of th e stam p affixed to th e of one year from the dates shown opposite their names:
box or package.
Buffalo Marine Airport, Buffalo, New York, July 29, 1936.
Sault Ste. Marie Airport, Sau lt Ste. Marie, Mich., August 4, 1936.
seal

J . H . M oyle,
Commissioner of Customs.
Approved, July 23, 1936.
W ayn e C. T aylor ,
Acting Secretary of the Treasury.
F. R. Doc. 1424Filed, July 25, 1936; 12:52 p. m .
1 1 F. R. 654.

This Treasury Decision is promulgated under the authority contained in section 1101 of the Revenue Act of 1926.
seal

G u y T . H elvering ,
Commissioner of Internal Revenue.
Approved, July 22, 1936.
W a y n e C . T aylor ,
Acting Secretary of the Treasury.
F. R. Doc. 1422Filed, July 25, 1936; 12:51 p. m.

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