[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: 19CFR159.38]

[Page 232]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 159--LIQUIDATION OF DUTIES--Table of Contents
 
                Subpart C--Conversion of Foreign Currency
 
Sec. 159.38  Rates for estimated duties.

    For purposes of calculating estimated duties, the port director 
shall use the rate or rates appearing to be applicable under the 
instructions in this subpart to the merchandise involved. When it is not 
yet known what certified rate or rates are applicable or no rate has 
been certified, the port director shall take into account all the 
information in his possession and shall use the highest rate or 
combination of rates (i.e., the rate or combination of rates showing the 
highest amount of United States money), certified or uncertified as the 
case may be, which could be applicable.