26 U.S.C. § 4581, 4582

Sections, act Aug. 16, 1954, ch. 736 , 68A Stat. 544 , imposed a tax on imports of any article, merchandise, or combination (except oils specified in section 4511), 10 percent or more of the quantity by weight of which consists of, or is derived directly or indirectly from, one or more of the products specified in sections 4561 and 4571, or of the oils, fatty acids, or salts specified in section 4511. Statutory Notes and Related Subsidiaries Effective Date of Repeal Repeal effective with respect to articles entered, or withdrawn from warehouse, for consumption on or after Aug. 31, 1963 , see section 501(a) of Pub. L. 87–456 , title V, May 24, 1962 , 76 Stat. 78 .