19 CFR 159.46
§ 159.46 Marking duties.
United States · 19 CFR — Customs Duties · Status: effective
Cite this
- Citation
- 19 CFR 159.46, § 159.46 Marking duties, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75045
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Full text
(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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.