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SEVENTY-FIRST C ONGRESS . SEss . II. CH. 497. 1930. TITLE IVADMINISTRA TIVE PROVISION S Pa rt I Definitions TITLE IV. ADMINISTRATIVE PR O- VISIONS . Meaning of words. Vol. 42, p . 948. "Vessel. 11 I'vehicle ." "Merchandise ." "Person ." "M aster ." "Day- ,. "N ight." "Collector ." `Comptroller of Cus- toms." "Appraiser ." "United States ." Value . As used for imports . Foreign or export . Un ited Sta tes . Cost of production . Ameri can selli ng price . Ante, p. 701. Review of deci sion of appraiser as to value not ascertained . SEC. 401 . MISCELLANEOUS . When used in this title or in Part I of Title III- (a) VEssEr. .-The word "vessel" includes ev ery description of water craft or other contrivance used, or capable of being used, as a means of transportation in water, but does not include aircraft . (b) VEHIcr .E.-The word " vehicle " includes every description of carriage or other contrivance used, or capable of being used, as a means of transportation on land, but does not include aircraft . (C) MERCHANDISE .-The word " merchandise " means goods, wares, and chattels of every description and includes merchandise the importation of which is prohibited . (d) PERSON .-The word "person" includes partnerships, associ a- tions, and corporations . (e) MASTER.-The word "master" means the person having the com mand of the ves sel . (f) DAY .-The word "day" means the time from eight o'clock antemeridian to five o'clock postmeridian . (g) NIGHT .-The word " night " means the time from five o'clock post meri dian to e ight o'c lock ante meri dian . (h) CoTLr cTOR .----The word G• collector " means collector of customs and includes assistant collector of customs, deputy collector of cus- toms and any person authorized by law or by regulations of the Sec- retary of the Treasury to,yerform the duties of a collector of customs . (i) COMP TROLLER OF CUSTOMS .--The term " comptroller of cus- toms " includes assistant comptroller of customs and any person authorized by law or by regulations of the Secretary of the Treasury to perform the duties of a comptroller of customs . (j) APPRAISER .-The word "appraiser" means appraiser of mer- chandise and includes chief assistant appraiser and any person authorized by law or by regulations of the Secretary of the Treasury to perform the duties of an appraiser, but does not include the United States Customs Court or any division or judge thereof . (k) UNITED STATES .-The term " United States " includes all Ter- ritories and possessions of the United States, except the Philippine Islands, the Virgin Islands, American Samoa, and the island of Guam. SEC. 402 . VALUE. (a) BAsIs .-For the purposes of this Act the value of imported merchandise shall be- (1) The foreign value or the export value, whichever is higher ; (2) If the appraiser determines that neither the foreign value nor the export value can be satisfactorily ascertained, then the United States value ; (3) If the appraiser determines that neither the foreign value, the export value, nor the United States value can be satisfac- torily ascertained, then the cost of production ; (4) In the case of an article with respect to which there is in effect under section 336 a rate of duty based upon the Amer- ican selling price of a domestic article, then the American selling price of such article . (b) REVIEW OF APPRAISER'S DECISION .- -A decision of the appraiser that foreign value, export value, or United States value can not be satisfactorily ascertained shall be subject to review in reappraisement proceedings under section 501 ; but in any such pro-
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