Rates of duty.—Prior to September 8, 1916, the cresols were imported free of duty. Since that date they have been subject to the tariff treatment shown in table [73].
Table 73.—The cresols: Rates of duty upon United States imports, 1916-37
| Period | Rate of duty | Authority | ||
|---|---|---|---|---|
| Less than 75 percent pure | 75 to 90 percent pure | 90 percent or more pure | ||
| To Sept. 8, 1916. | Free | Free | Free | Free under par. 452, Tariff Act of 1913, and under previous acts. |
| Sept. 9, 1916, to Sept. 8, 1921. | do | do | 15 percent ad valorem and 2½ cents per pound. | Revenue Act of 1916. |
| Sept. 9, 1921, to Sept. 21, 1922. | do | do | 15 percent ad valorem and 2 cents per pound. | Emergency Tariff Act of 1921. From May 28, 1921, to Sept. 21, 1922, imports prohibited except when not obtainable in sufficient quantities or on reasonable terms as to quality, price, and terms of delivery. |
| Sept. 22, 1922, to Sept. 21, 1924. | do | 55 percent ad valorem and 7 cents per pound.1 | 55 percent ad valorem and 7 cents per pound.1 | Free under par. 1549 and dutiable under par. 27 of Tariff Act of 1922. |
| Sept. 22, 1924, to June 17, 1930. | do | 40 percent ad valorem and 7 cents per pound.1 | 40 percent ad valorem and 7 cents per pound.1 | Same; ad valorem reduced to 40 percent under provisions of the Tariff Act of 1922. |
| June 18, 1930, to date. | do | do | 20 percent and 3½ cents per pound.1 | Free under par. 1651 and dutiable under par. 27 of the Tariff Act of 1930. |
1 Ad valorem based on American selling price or United States value.
Under the Tariff Act of 1930 metacresol, orthocresol, and paracresol as such or in mixture, if less than 75 percent pure, would be imported free under paragraph 1651.[23] If from 75 to 90 percent, they are dutiable under paragraph 27 at 7 cents a pound and 40 percent based upon American selling price.[24] And if 90 percent pure or more, they are dutiable under paragraph 27 at 3½ cents per pound and 20 percent, based upon American selling price.[25]
The duties on cresylic acid in recent years are shown in table [74]. Under the Tariff Act of 1930, cresylic acid less than 75 percent pure is free under paragraph 1651.[23] If more than 75 percent pure it is dutiable under paragraph 27 (b) at 3½ cents per pound and 20 percent, based on American selling price.[26]
Table 74.—Cresylic acid: Rates of duty upon United States imports, 1916-37
| Period | Rate of duty | Authority | |
|---|---|---|---|
| Less than 75 percent pure | 75 percent pure or more | ||
| To Sept. 8, 1916. | Free | Free | Free under par. 452 of Tariff Act of 1913 and previous acts. |
| Sept. 9, 1916, to Sept. 8, 1921. | do | 15 percent ad valorem and 2½ cents per pound. | Revenue Act of 1916. |
| Sept. 9, 1921, to Sept. 21, 1922. | do | 15 percent ad valorem and 2 cents per pound. | Emergency Tariff Act of 1921. From May 28, 1921, to Sept. 21, 1922, imports prohibited except when not obtainable in sufficient quantities or on reasonable terms as to quality, price, and terms of delivery. |
| Sept. 22, 1922, to Sept. 21, 1924. | do | 55 percent ad valorem and 7 cents per pound.1 | Free under par. 1549 and dutiable under par. 27 of the Tariff Act of 1922. |
| Sept. 22, 1924, to Aug. 18, 1927. | do | 40 percent ad valorem and 7 cents per pound.1 | Same; ad valorem reduced to 40 percent under provisions of the Tariff Act of 1922. |
| Aug. 19, 1927, to June 17, 1930. | do | 20 percent ad valorem and 3½ cents per pound.1 | Duty reduced by Presidential proclamation. |
| June 18, 1930, to date. | do | 20 percent ad valorem and 3½ cents per pound.1 | Free under par. 1651 and dutiable under par. 27 of the Tariff Act of 1930. |
1 Ad valorem based on American selling price or United States value.