Rates of duty.—Prior to September 6, 1916, phenol was imported free of duty. Since that date it has been dutiable at the various rates shown in table [61]. Under the act of 1930 the rate of duty is 3½ cents per pound and 20 percent ad valorem on the American selling price (the wholesale price of a similar competitive article manufactured in the United States).[21]
Table 61.—Phenol: Rates of duty upon imports into the United States, 1916-37
| Period | Rate of duty | Authority |
|---|---|---|
| To Sept. 8, 1916 | Free | Free under Tariff Act of 1913 and previous acts. |
| Sept. 9, 1916, to Sept. 21, 1922. | 2½ cents per pound plus 15 percent ad valorem on foreign value. | Under Revenue Act of 1916. |
| Sept. 22, 1922, to Sept. 21, 1924. | 7 cents per pound plus 55 percent ad valorem on American selling price1 or United States value.2 | Under par. 27 of Tariff Act of 1922; special provision for first 2 years. |
| Sept. 22, 1924, to Nov. 29, 1927. | 7 cents per pound plus 40 percent ad valorem on American selling price1 or United States value.2 | Under par. 27 of Tariff Act of 1922, rate provided for period after the first 2 years. |
| Nov. 30, 1927, to June 17, 1930. | 3½ cents per pound plus 20 percent ad valorem on American selling price1 or United States value.2 | By Presidential proclamation following a cost of production investigation under sec. 315 of Tariff Act of 1922. |
| June 18, 1930 | 3½ cents per pound plus 20 percent ad valorem on American selling price3 or United States value.4 | Under par. 27 (b) of Tariff Act of 1930. |
1 As defined in subdivision (f) of section 402, title IV, act of 1922.
2 As defined in subdivision (d) of section 402, title IV, act of 1922.
3 As defined in subsection (g) of section 402, title IV, act of 1930.
4 As defined in subsection (e) of section 402, title IV, act of 1930.
Import statistics.—Imports for consumption are shown in tables [62] and [63]. Table [62] shows imports of phenol or carbolic acid and table [63] imports of “all distillates of tars yielding below 190° C. an amount of tar acids equal to or more than 5 percent.” Imports under the latter classification prior to 1928 were probably chiefly phenol. Phenol imports consist entirely of the natural product.
Table 62.—Phenol: United States imports for consumption, 1910-37