This part contains regulations pertaining to the tariff classification and appraisement of imported merchandise. Other applicable provisions are contained elsewhere in this chapter, such as in part 10 for articles conditionally free or subject to a reduced rate of duty, and in part 159 for relief from duties on articles lost, damaged, etc.

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Terms Used In 19 CFR 152.0

  • Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1