[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: 19CFR158.12]



[Page 220]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 158_RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR 

EXPORTED--Table of Contents

 

               Subpart B_Damaged or Defective Merchandise

 

Sec.  158.12  Merchandise partially damaged at time of importation.



    (a) Allowance in value. Merchandise which is subject to ad valorem 

or compound duties and found by the port director to be partially 

damaged at the time of importation shall be appraised in its condition 

as imported, with an allowance made in the value to the extent of the 

damage. However, no allowance shall be made when forbidden by law or 

regulation; for example, Chapter 72, Additional U.S. Note 3, Harmonized 

Tariff Schedule of the United States (19 U.S.C. 1202), provides that no 

allowance or reduction of duties for partial damage or loss in 

consequence of discoloration or rust occurring before importation shall 

be made upon iron or steel or upon any article of iron or steel.

    (b) No allowance in specific duties. In the case of merchandise 

subject to specific or compound duties and found to be partially damaged 

at the time of importation, no allowance may be made in the specific 

duties or in the weight, quantity, or measure (except that an allowance 

for any excessive moisture or other impurities may be made in accordance 

with Sec.  158.13). However, any part of the shipment which is totally 

worthless and can be segregated from the rest of the shipment may be 

treated as a nonimportation in accordance with Sec.  158.11.



(Sec. 506, 46 Stat. 732, as amended; 19 U.S.C. 1506)



[T.D. 72-258, 37 FR 20171, Sept 27, 1972, as amended by T.D. 89-1, 53 FR 

51270, Dec. 21, 1988]