[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR152.108]

[Page 217]
 
                        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 E--Valuation of Merchandise
 
Sec. 152.108  Unacceptable bases of appraisement.

    For the purposes of this subpart, imported merchandise may not be 
appraised on the basis of:
    (a) The selling price in the United States of merchandise produced 
in the United States;
    (b) A system that provides for the appraisement of imported 
merchandise at the higher of two alternative values;
    (c) The price of merchandise in the domestic market of the country 
of exportation;
    (d) A cost of production, other than a value determined under 
Sec. 152.106 for merchandise that is identical merchandise, or similar 
merchandise, to the merchandise being appraised;
    (e) The price of merchandise for export to a country other than the 
United States;
    (f) Minimum values for appraisement;
    (g) Arbitrary or fictitious values.

[T.D. 81-7, 46 FR 2600, Jan. 12, 1981, as amended by T.D. 85-123, 50 FR 
29956, July 23, 1985]