Exceilenoy t ^ lft
DEPARTMENT OF 8TATE
1^7 ' WASHINGTON
June 14. 1939
HI
i In my reply of February 17, 1939 to the Embassy's
I     ^/S^o/^note no. 497 of December 21, 1938 In regard to the
empting from United States oustoms duty supplies and
ex*
1
equipment withdrawn from bonded warehouses in the United
States for the use of aircraft registered In the United
Kingdom, you were Informed that paragraph (d) of Sec-
tion 309 of the Tariff Aot of 1930 (U.S.C., Title 19, Sec-
t ion1509), as amended by Seotion 5(a) of the Customs Ad-
ministrative Aot of 1958 (Public No* 721. 76th Congress),
provides that the privileges granted by this section of
the law in respect of aircraft registered in a foreign
country shall be allowed only if the Secretary of the
Treasury
His Excellency
The Right Honorable
Sir Ronald Lindsay, P.O., G. C.M.G., K.C.B.. C.V.O.,
British Ambassador*
INDEX
-8-
Treasury shall have been advised by the Secretary of Com-
merce that he has found that such foreign country allows,
or will allow, substantially reciprocal privileges in res-
pect of aircraft registered in the United States.
I am now in reoelpt of a letter dated June 6, 1939
from the Secretary of the Treasury, informing me that he
has been advised by the Secretary of Commerce that, pursu-
ant to Section 309 of the Tariff Act of 1930, as amended,
it has been found that the United Kingdom allows privileges
to aircraft registered In the United States and engaged in
foreign trade substantially reciprocal to the privileges
referred to in Sections 309(a) and 317 of the Tariff Aot
of 1930 (U.S.C., Sup. IV, Title 19, Sees* 1309(a) and 1317)
in respeet of aircraft registered in a foreign country and
actually engaged in foreign trade.
The Secretary of the Treasury states that the collec-
tors of customs are being informed of the finding referred
to above and are being instructed to accord to aircraft
registered in the United Kingdom the privileges granted
by
by Sections 309(a) and 917 of the Tariff Act of 1930, as
amended*   The collectors of customs are being advised, also,
that the United Kingdom allows privileges to aircraft regis-
tered in the United States which are substantially recipro-
cal to those specified in the Internal Revenue Code, Sec-
tion 3461, (formerly Section 630 of the Revenue Act of 1932
as amended by Section 706(a) of the Revenue Act of 1938) in
respect of aircraft registered in a foreign country and
actually engaged in foreign trade*
Accept. Excellency, the renewed assurances of my high-
est consideration*
Fox the Secretary of State:
611.41246/62