§146. Discriminating duty on merchandise imported in foreign vessels; exception

A discriminating duty of 10 per centum ad valorem, in addition to the duties imposed by law, shall be levied, collected, and paid on all goods, wares, or merchandise which shall be imported in vessels not of the United States; but this discriminating duty shall not apply to goods, wares, or merchandise which shall be imported in vessels not of the United States entitled at the time of such importation by treaty or any act of Congress to be entered in the ports of the United States on payment of the same duties as shall then be payable on goods, wares, and merchandise imported in vessels of the United States, nor to goods, wares, and merchandise imported in a vessel owned by citizens of the United States but not a vessel of the United States if such vessel after entering an American port shall, before leaving the same, be documented under chapter 121 of title 46.

(Oct. 3, 1913, ch. 16, §IV, J, subsec. 1, 38 Stat. 195 ; Mar. 4, 1915, ch. 171, §1, 38 Stat. 1193 ; June 17, 1930, ch. 497, title IV, §651(d)(1), 46 Stat. 763 ; Pub. L. 103–182, title VI, §689(a)(1), Dec. 8, 1993, 107 Stat. 2222 .)

Codification

The provisions incorporated in this section, with portions of the original text omitted here, are classified to section 128 of Title 19, Customs Duties.

Section is a composite of acts Oct. 3, 1913, ch. 16, and Mar. 4, 1915, ch. 171, as amended. The words "nor to goods, wares, and merchandise imported in a vessel owned by citizens of the United States but not a vessel of the United States if such vessel after entering an American port shall, before leaving the same, be documented under chapter 121 of title 46" are based on the nonspecific amendment of act Oct. 3, 1913, by act Mar. 4, 1915, as amended.

Subsec. 1 of act Oct. 3, 1913, §IV, par. J, provided also for a discriminating duty on goods, wares and merchandise produced or manufactured in a foreign country not contiguous to the United States but coming into the United States from such contiguous country. That provision is classified to section 128 of Title 19.

R.S. §2502 imposed a discriminating duty upon merchandise imported in foreign vessels. It was superseded by subsequent similar provisions in successive tariff acts, the latest of which is classified to this section.

Act June 5, 1920, ch. 250, §34, 41 Stat. 1007 , declaring it to be the judgment of Congress that provisions of treaties restricting the right of the United States to impose discriminating customs duties on imports entering the United States in foreign vessels and vessels of the United States, and discriminatory tonnage dues on foreign vessels, and on vessels of the United States, should be terminated, and directing the President to give notice to terminate them, was omitted.

Amendments

1993-Pub. L. 103–182, which directed the amendment of act Oct. 3, 1913, by substituting "documented under chapter 121 of title 46," for "registered as a vessel of the United States,", was executed by making the substitution in that part of this section comprised of provisions of act Mar. 4, 1915. See Codification note above.

Amendment or Repeal; Exception

Section is expressly excepted from repeal or amendment by the Tariff Act of 1930 (act June 17, 1930, ch. 497, title IV, 46 Stat. 763 ) by section 651(d) of that act which is classified to section 1651(d) of Title 19, Customs Duties.

Cross References

Authority to suspend operation of section, see section 141 of this Appendix.