[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: 19CFR152.17]



[Page 202-203]

 

                        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 B_Classification

 

Sec.  152.17  Changes in classification by Congress or by Presidential 

Proclamation.



    When a rate of Customs duty or internal revenue tax imposed upon or 

by reason of importation is changed by an act of Congress or by a 

proclamation of the President, the new rate shall be applied in 

accordance with the detailed instructions in Sec.  141.69 of this 

chapter, which provides in general that the rates of duty applicable to 

merchandise shall be those in effect on the date of



[[Page 203]]



entry or withdrawal for consumption, except for certain merchandise 

covered by an entry for immediate transportation or overcarried and 

returned to the port of entry.