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[[preprinted]] TREASURY DEPARTMENT UNITED STATES CUSTOMS SERVICE NEW YORK, N.Y. [[image: seal of the Treasury]] OFFICE OF THE COLLECTOR DISTRICT NO. 10 ADDRESS ALL COMMUNICATIONS FOR THIS OFFICE TO THE COLLECTOR OF CUSTOMS NEW YORK, N.Y. IN REPLY REFER TO ^[[JC/JR-9]] [[/preprinted]] ^[[checkmark]] U.S. Customs Bureau, General Post Office. May 1, 1936 Jacques Seligmann & Co. Inc., 3 E. 51st St., New York City. Sirs: Attention of Mr. R. Seligmann. Reference is made to your letter of the 24th ultimo in regard to a package containing catalogues covered by Mail Entry no. 142136. You are advised this matter was referred to the U. S. Examiner for reconsideration and that officer in his reply makes no change in his advisory classification but adheres to his original return as follows: Books, value $1.65, rate 15%, duty 25ยข. All articles imported into the U.S. are subject to duty unless specifically exempt therefrom by law, and there is no provision of law authorizing the free entry of these catalogues. When a package is valued not over $1.00 and is sent not for sale, it may be passed free of duty by customs officers under the provisions of Article 361 of the Customs Regulations. Respectfully, [[stamped]] HARRY M. DURNING, Collector by[[/stamped]] [[signed]] J. Aleusting [[/signed]]]], [[stamped]]clerk[[/stamped]] Enclosure