Note 19 — 16. RAW MATERIALS FOR ALKYD RESINS
Reading edition
Par. 27. Coal-tar products:
(a) (1), (5) ... naphthalene which after the removal of all water present has a solidifying point of 79° C. or above; all the foregoing products in this paragraph whether obtained, derived, or manufactured from coal tar or other sources; ... 40 percent ad valorem and 7 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.