[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: 19CFR159.3]

[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. 159.3  Rounding of fractions.

    (a) Value. In the computation of duty on entries, ad valorem rates 
shall be applied to the values in even dollars, fractional parts of a 
dollar less than 50 cents being disregarded and 50 cents or more being 
considered as $1, with all merchandise in the same invoice subject to 
the same rate of duty to be treated as a unit. However, the total 
dutiable value of the invoice shall not be increased or decreased by 
more than the rounding of the total dutiable value to an even dollar. 
When necessary, fractional parts of a dollar, whether more or less than 
50 cents, shall be dropped or taken up as whole dollars in order to 
avoid such an increase or decrease. If in such cases it is necessary to 
drop fractional parts of a dollar amounting to 50 cents or more, the 
lower fractions shall be dropped, and if it is necessary to take up as 
whole dollars fractional parts less than 50 cents, the larger fractions 
shall be taken. In the case of two equal fractions, the one subject to 
the lower rate of duty shall be dropped or taken up, as the case may be. 
In determining a rate of duty dependent upon value, fractional parts of 
a dollar shall be considered.
    (b) Quantities subject to specific duty. Except in the case of 
alcoholic beverages treated under Sec. 159.4, if a rate of duty is 
specific and $1 or less per unit, fractional quantities, if less than 
one-half, shall be disregarded, and if one-half or more shall be treated 
as a whole unit. Subject to the same exception, if a specific rate is 
more than $1 per unit, duty shall be assessed upon the exact quantity 
with any fractional part expressed in the form of a decimal extended to 
two places.