[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR127.33]



[Page 686]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

 

PART 127_GENERAL ORDER, UNCLAIMED, AND ABANDONED MERCHANDISE--Table 

of Contents

 

                       Subpart D_Proceeds of Sale

 

Sec.  127.33  Chargeable duties.



    The duties chargeable on any merchandise within the purview of this 

subpart shall be assessed on the appraised dutiable value at the rate of 

duty chargeable at the time the merchandise became subject to sale. 

Household and personal effects of the character provided for in Chapter 

98, Subchapter IV, Harmonized Tariff Schedule of the United States (19 

U.S.C. 1202), which belong to persons who have not arrived in this 

country before the effects become subject to sale, are dutiable at the 

rates in effect when the effects become subject to sale, even though 

such persons arrive and make entry for the effects before they are sold.



[T.D. 74-114, 39 FR 12092, Apr. 3, 1974, as amended by T.D. 89-1, 53 FR 

51255, Dec. 21, 1988; T.D. 97-82, 62 FR 51770, Oct. 3, 1997]