[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: 19CFR159.46]



[Page 235]

 

                        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 D_Special Duties

 

Sec.  159.46  Marking duties.



    (a) Based on dutiable value. The marking duty prescribed by section 

304(f), Tariff Act of 1930, as amended (19 U.S.C. 1304(f)), shall be 

assessed upon the dutiable value as defined in section 503, Tariff Act 

of 1930, as amended (19 U.S.C. 1503).

    (b) Suspension of liquidation. The liquidation of entries shall not 

be suspended merely because the merchandise covered thereby is not 

legally marked, but, upon special application by the importer, the 

liquidation may be deferred for a reasonable time to permit the marking, 

destruction, or exportation of the merchandise.



[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 90-51, 55 FR 

28191, July 10, 1990]