[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: 19CFR159.7]

[Page 226]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 159--LIQUIDATION OF DUTIES--Table of Contents
 
                      Subpart A--General Provisions
 
Sec. 159.7  Rewarehouse entries.

    The liquidation of the original warehouse entry shall be followed in 
determining the liability for duties on a rewarehouse entry, except in 
the following cases:
    (a) Merchandise excluded from liquidation of original warehouse 
entry. When any of the following types of merchandise are withdrawn from 
warehouse for transportation to another port, they shall be excluded 
from the liquidation of the original warehouse entry, and the liability 
for duties shall be determined by a liquidation of the rewarehouse entry 
made at the port where the merchandise is withdrawn for consumption or 
for exportation:
    (1) Alcoholic beverages provided for in headings 2203 through 2208, 
Harmonized Tariff Schedule of the United States (HTSUS) (19 U.S.C. 
1202), and subject to internal revenue taxes;
    (2) Cigars, cigarettes, and cigarette papers and tubes subject to 
internal revenue taxes;
    (3) Tariff-rate quota merchandise; and
    (4) Wool or hair subject to duty at a rate per clean kilogram under 
Chapter 51, HTSUS.
    (b) Reliquidation required by change in rate. When a rate of Customs 
duty or tax is changed by an act of Congress or a proclamation of the 
President, any necessary reliquidation of Customs duty or tax on 
merchandise covered by a rewarehouse entry which may be required by 
reason of the change in rate shall be made at the port where the 
merchandise is held in Customs custody on the effective date of the 
change.
    (c) Shortage, irregular delivery, nondelivery, and other cases. In 
cases involving shortage, irregular delivery, or nondelivery under the 
original warehouse withdrawal for transportation, or in other cases when 
the port director of the port where the merchandise is entered for 
rewarehouse is of the opinion that circumstances make it inadvisable to 
follow the liquidation of the original warehouse entry, he shall make an 
appropriate adjustment in the amount of duties to be assessed under the 
rewarehouse entry.

[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 89-1, 53 FR 
51270, Dec. 21, 1988; T.D. 90-78, 55 FR 40168, Oct. 2, 1990]