[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: 19CFR159.21]

[Page 229]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 159--LIQUIDATION OF DUTIES--Table of Contents
 
                  Subpart B--Weight, Gage, and Measure
 
Sec. 159.21  Quantity upon which duties based.


    Insofar as duties are based upon the quantity of any merchandise, 
such duties shall be based upon the quantity of such merchandise at the 
time of its importation, except in the following cases:
    (a) Manipulation in warehouse. If any merchandise covered by a 
warehouse entry has been cleaned, sorted, repacked, or otherwise changed 
in condition under section 562, Tariff Act of 1930, as amended (19 
U.S.C. 1562), withdrawals shall be passed and the entry liquidated on 
the basis of the weight, gauge, or measure of such merchandise in its 
manipulated condition with an appropriate notation in the duty statement 
that the duties are assessed on the basis of the manipulated condition 
of the merchandise.
    (b) Alcoholic beverages. Duties on certain alcoholic beverages are 
assessed only on the quantities entered or withdrawn for consumption 
(see Sec. 159.4).
    (c) Cigars, cigarettes, and cigarette papers and tubes. Although 
Customs duties on cigars, cigarettes, and cigarette papers and tubes are 
assessed on the quantities imported, the internal revenue taxes on such 
merchandise are assessed only on the quantities entered or withdrawn for 
consumption (see Sec. 159.5).

[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 80-142, 45 
FR 36386, May 30, 1980]