[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: 19CFR158.12]

[Page 220]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 158--RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR EXPORTED--Table of Contents
 
               Subpart B--Damaged or Defective Merchandise
 
Sec. 158.12  Merchandise partially damaged at time of importation.

    (a) Allowance in value. Merchandise which is subject to ad valorem 
or compound duties and found by the port director to be partially 
damaged at the time of importation shall be appraised in its condition 
as imported, with an allowance made in the value to the extent of the 
damage. However, no allowance shall be made when forbidden by law or 
regulation; for example, Chapter 72, Additional U.S. Note 3, Harmonized 
Tariff Schedule of the United States (19 U.S.C. 1202), provides that no 
allowance or reduction of duties for partial damage or loss in 
consequence of discoloration or rust occurring before importation shall 
be made upon iron or steel or upon any article of iron or steel.
    (b) No allowance in specific duties. In the case of merchandise 
subject to specific or compound duties and found to be partially damaged 
at the time of importation, no allowance may be made in the specific 
duties or in the weight, quantity, or measure (except that an allowance 
for any excessive moisture or other impurities may be made in accordance 
with Sec. 158.13). However, any part of the shipment which is totally 
worthless and can be segregated from the rest of the shipment may be 
treated as a nonimportation in accordance with Sec. 158.11.

(Sec. 506, 46 Stat. 732, as amended; 19 U.S.C. 1506)

[T.D. 72-258, 37 FR 20171, Sept 27, 1972, as amended by T.D. 89-1, 53 FR 
51270, Dec. 21, 1988]