Code of Federal Regulations · Section
§ 159.46 — Marking Duties
19 C.F.R. § 159.46
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(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.
Authorizing Statute
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Dutiable value19 U.S.C. § 1503
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Marking of imported articles and containers19 U.S.C. § 1304
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Rules and forms prescribed by Secretary19 U.S.C. § 66
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Entry for warehouse19 U.S.C. § 1557
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Effective date of rates of duty19 U.S.C. § 1315
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Administrative exemptions19 U.S.C. § 1321
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Countervailing duties imposed19 U.S.C. § 1671
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Agreements involving restrictions in favor of imported goods15 U.S.C. § 73
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Petitions by domestic interested parties19 U.S.C. § 1516
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Conversion of currency of foreign countries31 U.S.C. § 5151
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Tare and draft19 U.S.C. § 1507
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No remission or refund after release of merchandise19 U.S.C. § 1558