[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

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

[CITE: 19CFR141.69]



[Page 26]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 141_ENTRY OF MERCHANDISE--Table of Contents

 

                 Subpart E_Presentation of Entry Papers

 

Sec.  141.69  Applicable rates of duty.



    The rates of duty applicable to merchandise shall be the rates in 

effect at time of entry, as specified in Sec.  141.68, except as 

otherwise specifically provided for by Executive Order, and in the 

following cases:

    (a) Warehouse entries. Merchandise entered for warehouse is dutiable 

at the rates in effect at the time withdrawal from warehouse for 

consumption is made in accordance with Sec.  141.68(g).

    (b) Merchandise entered for immediate transportation. Merchandise 

which is not subject to a quantitative or tariff-rate quota and which is 

covered by an entry for immediate transportation made at the port of 

original importation, if entered for consumption at the port designated 

by the consignee or his agent in such transportation entry without 

having been taken into custody by the port director for general order 

under section 490, Tariff Act of 1930, as amended (19 U.S.C. 1490), 

shall be subject to the rates in effect when the immediate 

transportation entry was accepted at the port of original importation.

    (c) Overcarried merchandise returned to port of entry. If 

merchandise which has been entered for consumption, but not yet released 

from Customs custody, is removed from the port or place of intended 

release because of overcarriage, inaccessibility, strike, act of God, or 

unforeseen contingency, and is returned to such port or place within 90 

days after removal, such merchandise shall be subject to the rates in 

effect at the time of the original entry, provided the merchandise is 

identified with the original entry by the usual Customs examination and 

by any documentary evidence as to its movement between its removal and 

return which the port director may reasonably require. A new entry shall 

be required, unless the original entry has not been liquidated and the 

consignee at the time of original importation and at the time of return 

is the same person.



[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 79-221, 44 

FR 46820, Aug. 9, 1979; T.D. 90-34, 55 FR 17597, Apr. 26, 1990; T.D. 97-

82, 62 FR 51771, Oct. 3, 1997]