[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: 19CFR159.3]



[Page 226]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 159_LIQUIDATION OF DUTIES--Table of Contents

 

                      Subpart A_General Provisions

 

Sec.  159.3  Rounding of fractions.



    (a) Value. In the computation of duty on entries, ad valorem rates 

shall be applied to the values in even dollars, fractional parts of a 

dollar less than 50 cents being disregarded and 50 cents or more being 

considered as $1, with all merchandise in the same invoice subject to 

the same rate of duty to be treated as a unit. However, the total 

dutiable value of the invoice shall not be increased or decreased by 

more than the rounding of the total dutiable value to an even dollar. 

When necessary, fractional parts of a dollar, whether more or less than 

50 cents, shall be dropped or taken up as whole dollars in order to 

avoid such an increase or decrease. If in such cases it is necessary to 

drop fractional parts of a dollar amounting to 50 cents or more, the 

lower fractions shall be dropped, and if it is necessary to take up as 

whole dollars fractional parts less than 50 cents, the larger fractions 

shall be taken. In the case of two equal fractions, the one subject to 

the lower rate of duty shall be dropped or taken up, as the case may be. 

In determining a rate of duty dependent upon value, fractional parts of 

a dollar shall be considered.

    (b) Quantities subject to specific duty. Except in the case of 

alcoholic beverages treated under Sec.  159.4, if a rate of duty is 

specific and $1 or less per unit, fractional quantities, if less than 

one-half, shall be disregarded, and if one-half or more shall be treated 

as a whole unit. Subject to the same exception, if a specific rate is 

more than $1 per unit, duty shall be assessed upon the exact quantity 

with any fractional part expressed in the form of a decimal extended to 

two places.