the American selling price (as defined in subdivision (g) of section
402, title IV), of any similar competitive article manufactured or
produced in the United States. If there is no similar competitive article
manufactured or produced in the United States then the ad valorem rate
shall be based upon the United States value, as defined in subdivision
(e) of section 402, title IV.
(_d_) For the purposes of this paragraph any coal-tar product provided
for in this act shall be considered similar to or competitive with any
imported coal-tar product which accomplishes results substantially equal
to those accomplished by the domestic product when used in substantially
the same manner.
[20] Upon American selling price or United States value.
[21] The relevant provisions of this act are as follows:
Par. 27 (b) ... phenol, carbolic acid which on being subjected to
distillation yields in the portion distilling below one hundred and
ninety degrees centigrade a quantity of tar acids equal to or more than
5 per centum of the original distillate, ..., and any mixture of any of
the foregoing products with any of the products provided for in paragraph
1651, 20 per centum ad valorem and 3½ cents per pound.
(c) The ad valorem rates provided in this paragraph shall be based upon
the American selling price (as defined in subdivision (g) of section
402, title IV), of any similar competitive article manufactured or
produced in the United States. If there is no similar competitive article
manufactured or produced in the United States then the ad valorem rate
shall be based upon the United States value, as defined in subdivision
(e) of section 402, title IV.
(d) For the purposes of this paragraph any coal-tar product provided
for in this Act shall be considered similar to or competitive with any
imported coal-tar product which accomplishes results substantially equal
to those accomplished by the domestic product when used in substantially
the same manner.
[22] In 1923 the unit value of domestic sales was 27 cents per pound and
the duty on imports (computed specific rate per pound) was 16 cents; in
1925 the corresponding figures were 21 and 16 cents, respectively.
[23] Par. 1651. Coal-tar products: ..., all mixtures of any of these
distillates and any of the foregoing pitches, and all other materials or
products found naturally in coal tar, whether produced or obtained from
coal tar or other source, and not specially provided for in pars. 27 or
28....
[24] Par. 27 (a) (2). Coal-tar products: All distillates (except
those provided for in sub-paragraph (b)) of coal tar, blast-furnace
tar, oil-gas tar, and water-gas tar, ..., which on being subjected to
distillation yield in the portion distilling below two hundred and
fifteen degrees centigrade a quantity of tar acids equal to or more than
75 per centum of the original distillate.
[25] Par. 27 (b). Metacresol having a purity of 90 per centum or more,
orthocresol having a purity of 90 per centum or more, paracresol having
a purity of 90 per centum or more, ... and any mixture of any of the
foregoing products with any of the products provided for in paragraph
1651, ...
Par. 27 (c). The ad valorem rates provided in this paragraph shall be
based upon the American selling price (as defined in subdivision (g) of
section 402, title IV), of any similar competitive article manufactured
or produced in the United States. If there is no similar competitive
article manufactured or produced in the United States then the ad
valorem rate shall be based upon the United States value, as defined in
subdivision (e) of section 402, title IV.
Par. 27 (d). For the purposes of this paragraph any coal-tar product
provided for in this Act shall be considered similar to or competitive
with any imported coal-tar product which accomplishes results
substantially equal to those accomplished by the domestic product when
used in substantially the same manner.
[26] Par. 27 (b). ... cresylic acid which upon being subjected to
distillation yields in the portion distilling below two hundred and
fifteen degrees centigrade a quantity of tar acids equal to or more than
75 per centum of the original distillate....
[27] Some of the makers of these products do not care to be identified
with their manufacture.
[28] Some of the makers of these products are not listed because they do
not care to be so identified.
[29] Based on pp. 321-4, Modern Plastics, October 1937.
[30] Source: Peele’s Mining Engineers’ Handbook, Ed. 1, p. 2209.