MEMO import 365 Browning Val 4. for Nos i relative to importation of gums. be paid on guns that we the to expect (‘he amount of duty to under schedule 5 on the Tariff Act in 1922, paragraph “Double or single barreled breech-loading end rifles, and combination shotguns and rifles, repeating valued at shotguns, not more notmore than 625 is calculeted which reads as follows: * then $5 each, 31.50 34 each; $10 eadh, 86 eachs valved than 65 and not more valued at more each; valued $10 than at more and and fhan S25 each, $10 each; et more than each, in eddition the foregoing, 45 per centum ad valorem; barreis thereto, on all of adcfor breech=loading and repeatin; shotguns and rifles, further vanced in manufacture centum ad stocks than rough tored only, )4 each; for manufactured, breech-loading shotguis and rifles, wholly or pa rtly 85 eachs and in addition thereto, on ell of the foregoing, 50 per such of parts all on valorem; guns or fittings and rifles, per centum for such stocks or barrels, finished or unfinished, 55 shotguns and loading breechail That ded, Provi valorem: ad shall be rifles imported without a lock or locks or other fittings subject covered value for the as follows: The definition of by Section 402 which reads Section 402. VALUE - (a) imported of merchandise 55 per centum ad valorem." each and to a duty of $10 the of this 4ct For the purposes shail of purpose is Act the value <« - te (1) The foreign value or the export value, whichever is higher; the foreign value nor the export value can be ascertained If neither (2) (3) (4) the United to the satisfaction of the appraising officers, then States value; the United If neither the foreign vaiue, the export value, nor the appraising States value can be ascertained to the satisfaction of on; producti of cost the officers, then or produced 1f there be any similar competitive article manufactured the President has which upon Kind or class a of States United the in section 515 made public a finding 4s provided in subdivision (b) of of Mitle tintrea) article. The ,.> .(b) wf Zrorest foreign value sale for in the ordivary of shall merchandise imported be the maricet at the time of exportation of such merchandise at which such or similar merchandise is freel | gang or tne price the United States, offered of such then the American selling price III of this 4ct, to principel markets g the cost includin of s11 in the purchasers all of to he es end cowitry from whigh exported, in the usual wholesale quantiticonteine rs courge of ani coverings of watever trade, all other costs, charges, nature, and expenses incident to placing the merehbandise ready for shipment to the United States in conGition, end packed market The export valueof imported merchandise shall be the (c) dise merchan such of tion exporta of time the at price, the value or is freely sf States, at which such or similar merchandise the United al markets of the offered for sale to all purchasers in the principle quantities and wholesa usuet the in d, exporte country from which to in the ordinary course of trade, for exportation to the United States, of all containers plus, when not included in such price, the cost costs, char#es and other all and nature, r and coverings of wheteve on, packed expenses incident to placing the merehandise in conditi course ordinary the in If States. United the to ready for shipment States to an of trade imported merchandise is shipped to the United to an acent of the seller, or to the seller's branch house, pursuant roe i a