Synthetic resins and their raw materials: A survey of the types and uses of synthetic resins, the organization of the industry, and the trade in resins and raw materials, with particular references to factors essential to tariff consideration. Under the general provisions of section 332, title III, part II, Tariff act of 1930.United States Tariff Commission
Science
Synthetic resins and their raw materials: A survey of the types and uses of synthetic resins, the organization of the industry, and the trade in resins and raw materials, with particular references to factors essential to tariff consideration. Under the general provisions of section 332, title III, part II, Tariff act of 1930.
United States Tariff Commission
Gums and resins industry; Plastics
Between 1930 and 1936 there was some doubt whether vinyl resins were
dutiable under paragraph 11 at the rate quoted or under paragraph 2
which provided for “vinyl alcohol ... homologues and polymers of all the
foregoing; ethers, esters, salts and nitrogenous compounds of any of
the foregoing, whether polymerized or unpolymerized, ... not specially
provided for, 6 cents per pound and 30 per centum ad valorem” on foreign
value. But the Canadian trade agreement, effective January 1, 1936,
reduced the rate on vinyl resins under either paragraph 2 or paragraph 11
to 3 cents per pound and 15 percent ad valorem.[9] The reduced rate was
equivalent to 25 percent ad valorem upon the imports in 1937.
Under these rates, imports of synthetic resins, other than vinyl resins,
have been insignificant.[10] After the reduction of duty, imports of
vinyl resins in 1936 amounted to approximately 600,000 pounds, valued at
$145,000 and in 1937 to 650,000 pounds, valued at $200,000. (See table
11.)
_Articles made of synthetic resins._—Laminated products of which
synthetic resin is the chief binding agent and manufactures of such
products are dutiable under paragraph 1539 (b) at the following rates:
15 cents per pound and 25 percent on laminated sheets or plates[11];
50 cents per pound and 40 percent on laminated rods, tubes, blocks,
strips, blanks, or other forms; and 50 cents per pound and 40 percent on
manufactures of such laminated products. Paragraph 1539 (b) also provides
a duty of 50 cents per pound and 40 percent on manufactures of any other
product of which any synthetic resin is the chief binding agent. These
are, for the most part, molded synthetic resin articles. Paragraph 1539
(b) does not cover articles made entirely of synthetic resin (cast
synthetic resin articles). Such articles unless specifically provided for
in the law are dutiable under paragraph 1558 as manufactured articles,
not specially provided for, at 20 percent ad valorem.
A great many articles, which are made in whole or in part of synthetic
resin, are not dutiable under either paragraph 1539 (b) or paragraph
1558. These are articles which are specifically mentioned in other
paragraphs and subject to the duties provided therein. Table 15 lists a
number of them.
TABLE 15.—_Tariff classification and rates of duty in Tariff Act of 1930
on certain articles made of synthetic resin_
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