Section 1. Paragraph three hundred and forty-seven of section eleven of the Philippine Tariff Law of nineteen hundred and nine is hereby amended to read as follows:.
"347. Articles of the growth, produce, or manufacture of the Philippine Islands, or of the United States and previously exported from the Philippine Islands, paintings which are works of art, and books exported to foreign country and returned without having been advanced in value or improved in condition by any process of manufacture or other means, and upon which no drawback or bounty has been allowed, and articles returned from foreign expositions, subject to identification under such rules and regulations as the Insular Collector of Customs shall prescribe."