[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: 19CFR158.25]

[Page 221-222]
 
                        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 C--Casualty, Loss, or Theft While in Customs Custody
 
Sec. 158.25  Partial destruction or injury.

    In the case of partial destruction or injury, no application shall 
be entertained unless the port director shall have had an opportunity to 
examine the merchandise or the remainder thereof for the purpose of 
fixing the percentage of injury or destruction. Whether the duty 
involved is ad valorem, specific, or compound, the percentage of injury 
for the purpose of the allowance shall be determined by comparing the 
market value of comparable sound merchandise with the net salvage value 
of the injured merchandise computed on the basis of the market

[[Page 222]]

value of comparable injured merchandise, such comparison to be made as 
of the time and place of examination.