[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR141.69]

[Page 23-24]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 141--ENTRY OF MERCHANDISE--Table of Contents
 
                 Subpart E--Presentation of Entry Papers
 
Sec. 141.69  Applicable rates of duty.

    The rates of duty applicable to merchandise shall be the rates in 
effect at time of entry, as specified in Sec. 141.68, except as 
otherwise specifically provided for by Executive Order, and in the 
following cases:
    (a) Warehouse entries. Merchandise entered for warehouse is dutiable 
at the rates in effect at the time withdrawal from warehouse for 
consumption is made in accordance with Sec. 141.68(g).
    (b) Merchandise entered for immediate transportation. Merchandise 
which is not subject to a quantitative or tariff-rate quota and which is 
covered by an entry for immediate transportation made at the port of 
original importation, if entered for consumption at the port designated 
by the consignee or his agent in such transportation entry without 
having been taken into custody by the port director for general order 
under section 490, Tariff Act of 1930, as amended (19 U.S.C. 1490), 
shall be subject to the rates in effect when the immediate 
transportation entry was accepted at the port of original importation.
    (c) Overcarried merchandise returned to port of entry. If 
merchandise which has been entered for consumption, but not yet released 
from Customs custody, is removed from the port or place of intended 
release because of overcarriage, inaccessibility, strike, act of God, or 
unforeseen contingency, and is returned to such port or place within 90 
days after removal, such merchandise shall be subject to the rates in 
effect at

[[Page 24]]

the time of the original entry, provided the merchandise is identified 
with the original entry by the usual Customs examination and by any 
documentary evidence as to its movement between its removal and return 
which the port director may reasonably require. A new entry shall be 
required, unless the original entry has not been liquidated and the 
consignee at the time of original importation and at the time of return 
is the same person.

[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 79-221, 44 
FR 46820, Aug. 9, 1979; T.D. 90-34, 55 FR 17597, Apr. 26, 1990; T.D. 97-
82, 62 FR 51771, Oct. 3, 1997]