Rates of duty.—Prior to September 8, 1916, all grades of naphthalene were imported free of duty. Since that time crude naphthalene has remained free but refined naphthalene has been subject to the tariff treatment shown in table [42].
Table 42.—Naphthalene: Rates of duty upon imports into the United States, 1916-38
| Period | Rate of duty | Authority | |
|---|---|---|---|
| Crude | Refined | ||
| To Sept. 8, 1916 | Free | Free | Free under par. 452 of the act of 1913 and under 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. (Title V, prohibited imports for 3 months 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 | Crude, free under par. 1549 and refined dutiable under par. 27 of the Tariff Act of 1922. |
| Sept. 22, 1924, to June 17, 1930. | do. | 40 percent ad valorem and 7 cents per pound.1 | Ad valorem rate on refined reduced as provided for in Tariff Act of 1922. |
| June 18, 1930, to Apr. 30, 1935. | do. | do. | Crude, free under par. 1651 and refined dutiable under par. 27 of Tariff Act of 1930. |
| May 1, 1935, to— | do. | 20 percent ad valorem and 3½ cents per pound.1 | Refined reduced under trade agreement with Belgium.2 |
1 Ad valorem based on American selling price or United States value.
2 Generalized to all countries which do not discriminate against United States products.
Under the Tariff Act of 1930, crude naphthalene is on the free list[18] and refined naphthalene is dutiable at 7 cents per pound and 40 percent ad valorem on the basis of American selling price, since it is competitive with refined naphthalene produced in this country.[19] Under the trade agreement with Belgium, effective May 1, 1935, the duty on refined naphthalene was reduced to 20 percent[20] ad valorem and 3½ cents per pound on imports from that country. Under the Trade Agreements Act this reduction applies also to imports from all other countries which do not discriminate against commerce of the United States. In July 1938 Germany was the only one not receiving the reduced rate, exports from that country being subject to the rates specified under the Tariff Act of 1930.
Import statistics.—Table [43] shows imports of crude naphthalene (solidifying at less than 79° C.) and table [44] of refined naphthalene (solidifying at or above 79° C.) The unit invoice values of imports of refined naphthalene in 1924, 1926, 1927, 1928, and 1935 indicate that the imported product was probably not naphthalene as recorded but one of its derivatives provided for elsewhere in paragraph 27.
Table 43.—Crude naphthalene (solidifying at less than 79° C.): United States imports for consumption, in specified years, 1919-37
| Calendar year | Rate of duty | Quantity | Value | Value per pound |
|---|---|---|---|---|
| 1,000 pounds | ||||
| 1919 | Free | 3,239 | $92,265 | $0.028 |
| 1920 | do. | 15,012 | 530,219 | .035 |
| 1923 | do. | 20,992 | 575,702 | .027 |
| 1924 | do. | 5,267 | 96,491 | .018 |
| 1925 | do. | 1,980 | 26,593 | .013 |
| 1926 | do. | 6,963 | 126,088 | .018 |
| 1927 | do. | 6,576 | 131,436 | .020 |
| 1928 | do. | 19,926 | 357,679 | .018 |
| 1929 | do. | 35,007 | 598,718 | .017 |
| 1930 | do. | 27,667 | 397,292 | .014 |
| 1931 | do. | 30,971 | 318,578 | .013 |
| 1932 | do. | 27,002 | 234,557 | .009 |
| 1933 | do. | 42,786 | 451,019 | .010 |
| 1934 | do. | 47,995 | 669,383 | .014 |
| 1935 | do. | 48,455 | 643,249 | .013 |
| 1936 | do. | 39,806 | 785,396 | .020 |
| 19371 | do. | 52,664 | 1,133,157 | .022 |