[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: 19CFR159.46]

[Page 233]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 159--LIQUIDATION OF DUTIES--Table of Contents
 
                        Subpart D--Special Duties
 
Sec. 159.46  Marking duties.

    (a) Based on dutiable value. The marking duty prescribed by section 
304(f), Tariff Act of 1930, as amended (19 U.S.C. 1304(f)), shall be 
assessed upon the dutiable value as defined in section 503, Tariff Act 
of 1930, as amended (19 U.S.C. 1503).
    (b) Suspension of liquidation. The liquidation of entries shall not 
be suspended merely because the merchandise covered thereby is not 
legally marked, but, upon special application by the importer, the 
liquidation may be deferred for a reasonable time to permit the marking, 
destruction, or exportation of the merchandise.

[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 90-51, 55 FR 
28191, July 10, 1990]