From the Rolls-Royce experimental archive: a quarter of a million communications from Rolls-Royce, 1906 to 1960's. Documents from the Sir Henry Royce Memorial Foundation (SHRMF).
Letter from a customs and revenue law firm regarding import duties for automobile parts.
| Identifier | ExFiles\Box 19\4\ Scan251 | |
| Date | 9th September 1930 | |
| COPY. MASTERS & LEVETT, CUSTOMS AND REVENUE LAW, NEW YORK. September 9th, 1930. Messrs. Rolls-Royce of American Inc. Springfield, Mass. Gentlemen, In following out your present idea of importing parts of automobiles, it is important to bear in mind that some of these parts may fall within specific provisions of the tariff act which would result in a change of rate. Your finished automobile, I understand, now pays a duty of 33-1/3%, that being the rate existent in Great Britain upon automobiles imported into that country. While it is true that paragraph 369, under which the articles fall, covers parts of automobiles at a rate of not less than 25%, but equal to a duty imposed on like articles by a foreign country when imported from the United States, nevertheless, the provision covers parts only when "not specially provided for". It follows, therefore, that if any of these parts are more specifically provided for in any paragraph of the Act they should pay duty under a more specific designation. This may in some cases result in a higher duty than 33-1/3% and in other cases in a lower duty. As an example, may I refer to Paragraph 320. This provides for "electric storage batteries and parts thereof, storage battery plates and all storage battery plate material, wholly or partly manufactured", at 40%. You might import storage batteries as parts of an automobile but as this paragraph provides specially for storage batteries they would be dutiable at 40%. On the other | ||