[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: 19CFR152.101]

[Page 201-202]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 152--CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE--Table of Contents
 
                   Subpart E--Valuation of Merchandise
 
Sec. 152.101  Basis of appraisement.

    (a) Effective date. The value for appraisement of merchandise 
exported to the United States on or after July 1, 1980, or, for articles 
classified under subheading 6401.10.00 Harmonized Tariff Schedule of the 
United States (19 U.S.C. 1202), on or after July 1, 1981, will be 
determined in accordance with section 402, Tariff Act of 1930 (19 U.S.C. 
1401a), as amended by section 201, Trade Agreements Act of 1979.
    (b) Methods. Imported merchandise will be appraised on the basis, 
and in the order, of the following:
    (1) The transaction value provided for in Sec. 152.103;
    (2) The transaction value of identical merchandise provided for in 
Sec. 152.104, if

[[Page 202]]

the transaction value cannot be determined, or can be determined but 
cannot be used because of the limitations provided for in 
Sec. 152.103(j);
    (3) The transaction value of similar merchandise provided for in 
Sec. 152.104, if the transaction value of identical merchandise cannot 
be determined;
    (4) The deductive value provided for in Sec. 152.105, if the 
transaction value of similar merchandise cannot be determined;
    (5) The computed value provided for in Sec. 152.106, if the 
deductive value cannot be determined; or
    (6) The value provided for in Sec. 152.107, if the computed value 
cannot be determined.
    (c) Importer's option. The importer may request the application of 
the computed value method before the deductive value method. The request 
must be made at the time the entry summary for the merchandise is filed 
with the port director (see Sec. 141.0a(b) of this chapter). If the 
importer makes the request, but the value of the imported merchandise 
cannot be determined using the computed value method, the merchandise 
will be appraised using the deductive value method if it is possible to 
do so. If the deductive value cannot be determined, the appraised value 
will be determined as provided for in Sec. 152.107.
    (d) Explanation to importer. Upon receipt of a written request from 
the importer within 90 days after liquidation, the port director shall 
provide a reasonable and concise written explanation of how the value of 
the imported merchandise was determined. The explanation will apply only 
to the imported merchandise being appraised and will not serve as 
authority with respect to the valuation of importations of any other 
merchandise at the same or a different port of entry. This procedure is 
for informational purposes only, and will not affect or replace the 
protest or administrative ruling procedures contained in parts 174 and 
177, respectively, of this chapter, or any other Customs procedures. 
Under this procedure, Customs will not be required to release any 
information not otherwise subject to disclosure under the Freedom of 
Information Act, as amended (5 U.S.C. 552), the Privacy Act of 1974 (5 
U.S.C. 552a), or any other statute (see part 103 of this chapter).

[T.D. 81-7, 46 FR 2600, Jan. 12, 1981, as amended by T.D. 89-1, 53 FR 
51270, Dec. 21, 1988]