[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: 19CFR152.23]



[Page 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 C_Appraisement

 

Sec.  152.23  Merchandise imported from intermediate countries.



    Merchandise imported from one country, being the growth, production, 

or manufacture of another country, shall for value purposes (see 

sections 402, Tariff Act of 1930, as amended; 19 U.S.C. 1401a) be 

treated as an exportation of the country from which it is immediately 

imported. However, if it appears by the invoice, bill of lading, or 

other evidence that the merchandise was destined for the United States 

at the time of original shipment, it shall be treated as an exportation 

of the country from which it was originally exported. The term 

``country'' is to be regarded for the purposes of this section as 

embracing all the possessions of a nation, however widely separated, 

which are subject to the same supreme executive and legislative 

authority and control.



[T.D. 73-175, 38 FR 17477, July 2, 1973, as amended by T.D. 87-89, 52 FR 

24446, July 1, 1987]