[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: 19CFR152.12]

[Page 201]
 
                        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 B--Classification
 
Sec. 152.12  Applicable rates of duty.

    Rates of duty shall be based on the detailed instructions in 
Sec. 141.69 of this chapter, which provides in general that the rates of 
duty applicable to merchandise shall be those in effect on the date of 
entry or withdrawal for consumption, except for certain merchandise 
covered by an entry for immediate transportation or overcarried and 
returned to the port of entry.