[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: 19CFR152.23]

[Page 200-201]
 
                        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 C--Appraisement
 
Sec. 152.23  Merchandise imported from intermediate countries.

    Merchandise imported from one country, being the growth, production, 
or manufacture of another country, shall for value purposes (see 
sections 402, Tariff Act of 1930, as amended; 19 U.S.C. 1401a) be 
treated as an exportation of the country from which it is

[[Page 201]]

immediately imported. However, if it appears by the invoice, bill of 
lading, or other evidence that the merchandise was destined for the 
United States at the time of original shipment, it shall be treated as 
an exportation of the country from which it was originally exported. The 
term ``country'' is to be regarded for the purposes of this section as 
embracing all the possessions of a nation, however widely separated, 
which are subject to the same supreme executive and legislative 
authority and control.

[T.D. 73-175, 38 FR 17477, July 2, 1973, as amended by T.D. 87-89, 52 FR 
24446, July 1, 1987]