[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: 19CFR151.66]

[Page 194]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 151--EXAMINATION, SAMPLING, AND TESTING OF MERCHANDISE--Table of Contents
 
                        Subpart E--Wool and Hair
 
Sec. 151.66  Duty on samples.

    Duty shall be assessed and collected on samples taken pursuant to 
any provision in this subpart, whether taken by the importer or by 
Customs, unless an exemption or remission is obtained by compliance with 
an applicable provision of the law or regulations. The duty shall be 
assessed upon the samples in accordance with their condition at the time 
of importation, except in the case of merchandise manipulated in 
warehouse pursuant to section 562, Tariff Act of 1930, as amended (19 
U.S.C. 1562). The collection of duty on the samples may be postponed 
when the importation concerned is not entered for consumption until the 
withdrawal of the merchandise from which the samples are taken, or until 
an application for the destruction or abandonment of such merchandise 
has been accepted pursuant to an appropriate provision of the law or 
regulations.