DEPARTMENT OF NATIONAL REVENUE CUSTOMS DIVISION Messrs. Wilfred Schade & OTTAWA, Canada Tariff status Co, Arcade Bldg. St. Louis, Mo. ect: shotguns of Gentlemen: Lf am in receipt of your letter of the 3rd instant, inquiring as to the Tariff classification of double barrel shotguns and automatic shotguns, of Belgium manufacture, when imported from the United States after being placed in bonded warehouse without the payment of duty, and also when imported direct from Belgium, as are ee valoron, Double barrel under Tariff Item Tariff, which applies dutiable General shotguns and 44) at to automatic the rate of 30% importations from ed Goods dutiable under Tariff Item 441, the produce or manufacture of Belgium, when regularly invoiced and conveyed without transhipment from a Port of Belgium or from a Port of a country enjoying the benefits of the British Preferential or Intermediate Tariffs into a sea or river Port of Canada, are dutiable at 272% ad valorem, less 10% of the Duty. In addition to the duty there is payable the special Excise Tax of 1% on the Customs the for time when the consumption, goods are or taken out of the duty and specia In imported addition to duty paid value Tax, there is also payable the Consumption or Sales Tax the customs duty paid value, unless the shotguns are imported by a licensed wholesaler or jobber for resale, I may add that firearms are at warehouse only of 4% allowe to be imported into Canada and cleared from Customs under permission from this Department and that police permits are required in certain cases for persons to lawfully have firearms in their No. 97-C possession in Canada. I am enclosing and Memo No. 207, which refer to this Yours Je copies of subject. circular truly, A. Watson, For commissioner of Customs,