[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR127.33]

[Page 607-608]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 127--GENERAL ORDER, UNCLAIMED, AND ABANDONED MERCHANDISE--Table of Contents
 
                       Subpart D--Proceeds of Sale
 
Sec. 127.33  Chargeable duties.

    The duties chargeable on any merchandise within the purview of this 
subpart shall be assessed on the appraised dutiable value at the rate of

[[Page 608]]

duty chargeable at the time the merchandise became subject to sale. 
Household and personal effects of the character provided for in Chapter 
98, Subchapter IV, Harmonized Tariff Schedule of the United States (19 
U.S.C. 1202), which belong to persons who have not arrived in this 
country before the effects become subject to sale, are dutiable at the 
rates in effect when the effects become subject to sale, even though 
such persons arrive and make entry for the effects before they are sold.

(Secs. 491, 493, 559, 46 Stat. 726, as amended, 727, as amended, 744, as 
amended; (19 U.S.C. 1491, 1493, 1559))

[T.D. 74-114, 39 FR 12092, Apr. 3, 1974, as amended by T.D. 89-1, 53 FR 
51255, Dec. 21, 1988; T.D. 97-82, 62 FR 51770, Oct. 3, 1997]