[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: 19CFR152.108]



[Page 217]

 

                        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

 

                   Subpart E_Valuation of Merchandise

 

Sec.  152.108  Unacceptable bases of appraisement.



    For the purposes of this subpart, imported merchandise may not be 

appraised on the basis of:

    (a) The selling price in the United States of merchandise produced 

in the United States;

    (b) A system that provides for the appraisement of imported 

merchandise at the higher of two alternative values;

    (c) The price of merchandise in the domestic market of the country 

of exportation;

    (d) A cost of production, other than a value determined under Sec.  

152.106 for merchandise that is identical merchandise, or similar 

merchandise, to the merchandise being appraised;

    (e) The price of merchandise for export to a country other than the 

United States;

    (f) Minimum values for appraisement;

    (g) Arbitrary or fictitious values.



[T.D. 81-7, 46 FR 2600, Jan. 12, 1981, as amended by T.D. 85-123, 50 FR 

29956, July 23, 1985]