[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: 19CFR152.0]



[Page 200]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 152_CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE--Table of Contents

 

Sec.  152.0  Scope.









Sec.

152.0 Scope.



                      Subpart A_General Provisions



152.1 Definitions.

152.2 Notification to importer of increased duties.

152.3 Merchandise found not to correspond with invoice description.



                        Subpart B_Classification



152.11 Harmonized Tariff Schedule of the United States.

152.12 Applicable rates of duty.

152.13 Commingling of merchandise.

152.16 Judicial changes in classification.

152.17 Changes in classification by Congress or by Presidential 

          proclamation.



                         Subpart C_Appraisement



152.20-152.22 [Reserved]

152.23 Merchandise imported from intermediate countries.

152.24 [Reserved]

152.25 Conversion of foreign currency.

152.26 Furnishing value information to importer.



Subpart D [Reserved]



                   Subpart E_Valuation of Merchandise



152.100 Interpretative notes.

152.101 Basis of appraisement.

152.102 Definitions.

152.103 Transaction value.

152.104 Transaction value of identical merchandise and similar 

          merchandise.

152.105 Deductive value.

152.106 Computed value.

152.107 Value if other values cannot be determined or used.

152.108 Unacceptable bases of appraisement.



    Authority: 19 U.S.C. 66, 1401a, 1500, 1502, 1624;

    Subpart B also issued under 19 U.S.C. 1315;

    Subpart C also issued under 19 U.S.C. 1503;

    Section 152.3 also issued under 19 U.S.C. 1499;

    Section 152.13 also issued under 19 U.S.C. 1202 (General Note 3(f), 

Harmonized Tariff Schedule of the United States (HTSUS)).



    Source: T.D. 73-175, 38 FR 17477, July 2, 1973, unless otherwise 

noted.





    This part contains regulations pertaining to the tariff 

classification and appraisement of imported merchandise. Other 

applicable provisions are contained elsewhere in this chapter, such as 

in part 10 for articles conditionally free or subject to a reduced rate 

of duty, and in part 159 for relief from duties on articles lost, 

damaged, etc.