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

PeriodRate of dutyAuthority
To Sept. 8, 1916FreeFree 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.2Under 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.2Under 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.2By Presidential proclamation following a cost of production investigation under sec. 315 of Tariff Act of 1922.
June 18, 19303½ cents per pound plus 20 percent ad valorem on American selling price3 or United States value.4Under 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