[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: 19CFR152.17]

[Page 200]
 
                        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 B--Classification
 
Sec. 152.17  Changes in classification by Congress or by Presidential Proclamation.

    When a rate of Customs duty or internal revenue tax imposed upon or 
by reason of importation is changed by an act of Congress or by a 
proclamation of the President, the new rate shall be applied in 
accordance with the detailed instructions in Sec. 141.69 of this 
chapter, which provides in general that the rates of duty applicable to 
merchandise shall be those in effect on the date of entry or withdrawal 
for consumption, except for certain merchandise covered by an entry for 
immediate transportation or overcarried and returned to the port of 
entry.