[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: 19CFR151.66]



[Page 196]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 151_EXAMINATION, SAMPLING, AND TESTING OF MERCHANDISE--Table of 

Contents

 

                         Subpart E_Wool and Hair

 

Sec.  151.66  Duty on samples.



    Duty shall be assessed and collected on samples taken pursuant to 

any provision in this subpart, whether taken by the importer or by 

Customs, unless an exemption or remission is obtained by compliance with 

an applicable provision of the law or regulations. The duty shall be 

assessed upon the samples in accordance with their condition at the time 

of importation, except in the case of merchandise manipulated in 

warehouse pursuant to section 562, Tariff Act of 1930, as amended (19 

U.S.C. 1562). The collection of duty on the samples may be postponed 

when the importation concerned is not entered for consumption until the 

withdrawal of the merchandise from which the samples are taken, or until 

an application for the destruction or abandonment of such merchandise 

has been accepted pursuant to an appropriate provision of the law or 

regulations.