United States Court of Customs and Patent Appeals adverse to the Government shall be applied to unliquidated entries and protested entries which have not been forwarded to the Customs Court and in which the same issue is involved as soon as the time within which an application for a rehearing or review may be filled has expired without such application having been made.

(h) When a rate of duty or a rate of internal-revenue tax imposed upon or by reason of importation is changed by an act of Congress or by a proclamation of the President,10 the new rate shall be

10 "(a) For the purpose of expanding foreign markets for the products of the United States (as a means of assisting in the present emergency in restoring the American standard of living, in overcoming domestic unemployment and the present economic depression, in increasing the purchasing power of the American public, and in establishing and maintaining a better relationship among various branches of American agriculture, industry, mining, and commerce) by regulating the admission of foreign goods into the United States in accordance with the characteristics and needs of various branches of American production so that foreign markets will be made available to those branches of American production which require and are capable of developing such outlets by affording corresponding market opportunities for foreign products in the United States, the President, whenever he finds as a fact that any existing duties or other import restrictions of the United States or any foreign country are unduly burdening and restricting the foreign trade of the United States and that the purpose above declared will be promoted by the means hereinafter specified, is authorized from time to time

"(1) To enter into foreign trade agreements with foreign governments or instrumentalities thereof; and

No

"(2) To proclaim such modifications of existing duties and other import restrictions, or such additional import restrictions, or such continuance, and such minimum periods, of existing customs or excise treatment of any article covered by foreign trade agreements, as are required or appropriate to carry out any foreign trade agreement that the President has entered into hereunder. proclamation shall be made increasing or decreasing by more than 50 per centum any existing rate of duty or transferring any article between the dutiable and free lists. The proclaimed duties and other import restrictions shall apply to articles the growth, produce, or manufacture of all foreign countries, whether imported directly, or indirectly: Provided, That the President may suspend the application to articles the growth, produce, or manufacture of any country because of its discriminatory treat

applied in accordance with the provisions of section 315 (a), Tariff Act of 1930, as amended," subject in appropriate cases to the provisions of subsection (b) of such section 315. Any reliquidation of

ment of American commerce or because of other acts or policies which in his opinion tend to defeat the purposes set forth in this section; and the proclaimed duties and other import restrictions shall be in effect from and after such time as is specified in the proclamation. The President may at any time terminate any such proclamation in whole or in part.

"(c) As used in this section, the term 'duties and other import restrictions' includes (1) rate and form of import duties and classification of articles, and (2) limitations, prohibitions, charges, and exactions other than duties, imposed on importation or imposed for the regulation of imports." (Tariff Act of 1930, sec. 350; 19 U. S. C. 1351)

"(c) Proclamation by the President. The President shall by proclamation approve the rates of duty and changes in classification and in basis of values specified in any report of the commission under this section, if in his judgment such rates of duty and changes are shown by such investigation of the commission to be necessary to equalize such differences in costs of production.

"(d) Effective date of rates and changes. Commencing thirty days after the date of any presidential proclamation of approval the increased or decreased rates of duty and changes in classification or in basis of value specified in the report of the commission shall take effect." (Tariff Act of 1930, sec. 336 (c) and (d); 19 U. S. C. 1336)

11"(a) Except as otherwise specially provided for, the rate or rates of duty imposed by or pursuant to this act or any other law on any article entered for consumption or withdrawn from warehouse for consumption shall be the rate or rates in effect when the documents comprising the entry for consumption or withdrawal from warehouse for consumption and any estimated or liquidated duties then required to be paid have been deposited with the appropriate customs ofcer in the form and manner prescribed by regulations of the Secretary of the Treasury, except that

"(1) Any article released under an informal mail entry shall be subject to duty at the rate or rates in effect when the preparation of the entry is completed; and

"(2) Any article which is not subject to a quantitative or tariff-rate quota and which is covered by an entry for immediate transportation made at the port of original importation under section 552 of this act, if entered for consumption at the port designated by the consignee, or his agent, in such transportation entry without having been taken into the custody of the collector under section 490 of this act, shall be subject to

duty or tax on merchandise covered by a rewarehouse entry which may be required by reason of a change in rate within the purview of this paragraph shall be made in the district in which the merchandise is held in customs custody on the effective date of the change. (Secs. 315, 505, 46 Stat. 695, as amended, 732; 19 U.S.C. 1315, 1505)

§ 16.10a Tariff classification of prospective imports.

(a) Any prospective importer or foreign exporter may apply in writing to the Commissioner of Customs, Washington, D.C., 20226, for a ruling as to the tariff classification of any article which he intends to import into or ship to the United States in commercial quantities. The application shall contain a full description of each article. The application shall also give the following information, unless it is clear that it will be of no value in determining the tariff classification of the article: (1) The respective quantities and values of the component materials of which the article is composed; (2) information as to its chief use and commercial designation in the United States; and (3) any specifications, analyses, or other information deemed necessary to a tariff classification of the article. Whenever practicable, a sample of the article should be submitted with the application.

(b) If the Commissioner is satisfied (1) that the application is made in good faith by an importer or foreign exporter who is properly and directly concerned with the tariff classification of the article described; (2) that the information submitted or otherwise available is adequate for a considered decision; and (3) that

the rate or rates in effect when the transportation entry was accepted at the port of original importation.

"(b) Any article which has been entered for consumption but which, before release from customs custody, is removed from the port or other place of intended release because of inaccessibility, overcarriage, strike, act of God, or unforeseen contingency, shall be subject to duty at the rate or rates in effect when the entry for consumption and any required duties were deposited in accordance with subsection (a) of this section, but only if the article is returned to such port or place within ninety days after the date of removal and the identity of the article as that covered by the entry is established in accordance with regulations prescribed by the Secretary of the Treasury." (Tariff Act of 1930, sec. 315 (a), (b), as amended; 19 U. 8. C. 1315 (a), (b))

the ruling applied for is not already covered by a controlling published decision, the Commissioner will rule on the tariff classification of the article. A copy of the decision will be mailed to the applicant. The decision will be published in the weekly Treasury Decisions if it will affect a substantial volume of imports or if it is for any other reason of sufficient importance to justify such publication.

(c) Any decision published pursuant to paragraph (b) of this section shall be deemed to establish a uniform practice within the meaning of section 315(d), Tariff Act of 1930, as amended. The decision will not be changed by a further ruling of the Commissioner to impose higher duties on such an article unless the prior decision should prove to be clearly wrong. When it appears to the Commissioner that a correct interpretation of the law may require such a ruling, notice that the prior ruling is under review will be published in the FEDERAL REGISTER SO that the parties in interest will have an opportunity to make such written submissions as they desire, within a period which will be specified in the notice, with respect to the correctness of the contemplated action. If after the consideration of such submissions as may be received the Commissioner issues a ruling imposing higher duties, it will be effective only as to merchandise entered for consumption or withdrawn from warehouse for consumption on or after the expiration of 90 days after the date of publication of such ruling in the weekly Treasury Decisions."

11a

(d) The notice procedure outlined in paragraph (c) of this section will be applied also in any other case in which the Commissioner believes that a correct interpretation of the law may require the issuance of an administrative ruling imposing higher duties on an imported article than has been assessed under an established and uniform practice. (Secs. 315, 502, 46 Stat. 695, as amended, 731; 19 U.S.C. 1315, 1502)

§ 16.11 Warehouse entries.

Warehouse entries shall be liquidated by single packages when necessary for the purpose of withdrawal.

(Sec. 505, 46 Stat. 732; 19 U. S. C. 1505)

11 The procedure outlined in this paragraph is not applicable to changes required by statutory enactment, judicial decision, or Presidential proclamation.

§ 16.12 Appraisement,

baggage, in

formal, and mail entries.

(a) After the liquidation of appraisement entries, a carbon copy of the schedule on customs Form 5171 or 5187 covering such entries shall be posted or lodged as the notice of liquidation, in the place and manner specified in § 16.2(d) for customs Form 4333, after a line has been drawn through the data relating to any entry listed thereon which has not been liquidated as entered. When any such entry is liquidated otherwise than as entered, or is liquidated after the copy of Form 5171 or 5187 on which it was scheduled has already been posted or lodged as a notice of liquidation, notice of the liquidation shall be posted or lodged on customs Form 4333. All such entries ready for liquidation during any one month may be liquidated on any convenient day during that month. The notice of liquidation shall be dated with the date of posting or lodging and the entries covered thereby shall be stamped "Liquidated," with the date of liquidation, which shall be the same as the notice of liquidation. Such stamping shall be deemed the legal evidence of liquidation.

(b) Except as otherwise provided in this paragraph, the effective date of liquidation of informal, mail, and baggage entries ub shall be:

(1) The date of payment by the importer of duties and any internal-revenue taxes thereon;

(2) The date of release by customs or the postmaster when the articles are released under such an entry free of duty and tax;

(3) The date a free entry is accepted for articles released under an immediate delivery permit under $ 8.59 of this chapter.

When the proper rate or amount of duty cannot be determined at the time of entry because the articles are subject to a tariff rate quota, because of a missing document which, if for free entry, is not produced prior to the release of the articles to the importer, or because of any other reason, the printed notice of liquidation appearing on the receipt issued for any money collected on such entry shall be voided. When the tariff status of the articles either as dutiable or free

ub Baggage entries include entries on customs Form 3351, on the duplicate copy of customs Form 3419, and on customs Forms 5123, 6059, 6063, and 6064.

is finally ascertained it shall be noted on the entry. The effective date of liquidation shall be the date of posting or lodging of the notice of liquidation as required in paragraph (c) of this section.

(c) Notice of liquidation is furnished under paragraph (b) (1) of this section by a suitable printed statement appearing on the receipt issued for duties and any internal-revenue taxes collected. No other notice of liquidation shall be given but notice of reliquidation of any such entry shall be given on customs Form 4333 posted or lodged in the place and manner specified in § 16.2(d) of these regulations except when a refund of part or all of the duties and internalrevenue taxes paid is due the importer and a notice of refund is prepared. In such case, the notice of refund shall constitute the notice of reliquidation. The date of the notice of refund in such case shall be the same as the date of reliquidation. Notice of liquidation is furnished under paragraph (b) (2) of this section by release of the article free of duty and tax and under paragraph (b) (3) of this section by the acceptance of the entry. No further notice of the liquidation of such entries shall be given. When the proper rate or amount of duty cannot be determined at the time of entry under paragraph (b) of this section, notice of liquidation shall be given by scheduling the entry on customs Form 4333 or 4335, as applicable, and posting or lodging the form in the place and manner specified in § 16.2 (d) for formal entries. The form shall bear the date of such posting or lodging.

(Secs. 505, 514, 46 Stat. 782, 784; 19 U. 8. C. 1505, 1514)

§ 16.13 Errors, mistakes and inadvertencies, correction of.

(a) Collectors of customs have broad responsibility and authority, independent of section 520(c) (1), Tariff Act of 1930, as amended, to take appropriate action to insure that the rate and amount of duty assessed on imported merchandise is correct and that the transaction is otherwise in accordance with law. Such action may be taken in connection with (1) the liquidation of an entry, (2) a voluntary reliquidation completed within 60 days after liquidation, (3) a voluntary correction of an exaction within 60 days after the exaction was made, (4) a reliquidation made pursuant to a valid protest covering the particular merchan

dise as to which a change or adjustment is in order, or (5) the adjustment, pursuant to valid protest, of a transaction or decision which is neither a liquidation nor a reliquidation. The authority extends to errors in the construction of a law and to errors adverse to the Government as well as the importer. In exercising that authority collectors cannot consider errors in appraisement. The extent of the collector's authority with respect to appraisement errors is set forth in paragraphs (b) and (c) of this section.

(b) Pursuant to section 520 (c) (1), Tariff Act of 1930, as amended, notwithstanding a valid protest was not filled, the collector may correct by reliquidation or other appropriate action a clerical error, mistake of fact, or other inadvertence in any entry, liquidation, appraisement (subject to paragraph (c) of this section), or other customs transaction if the error, mistake of fact, or other inadvertence:

(1) Does not amount to an error in the construction of a law;

(2) Is adverse to the importer;

(3) Is manifest from the record or established by documentary evidence; and

(4) Is brought to the attention of the Customs Service:

(i) Within 1 year after the date of entry, appraisement, or other transaction (including a liquidation, reliquidation, or exaction) if the error, mistake of fact or other inadvertence is in the entry, appraisement, or other transaction (including a liquidation, reliquidation, or exaction), or

(ii) Except in cases where the error is in liquidation, reliquidation, or exaction in which case subdivision (1) of this subparagraph shall apply, within 60 days after liquidation or exaction when the liquidation or exaction is made more than ten months after the date of entry, appraisement or other transaction.

(c) If the alleged error, mistake of fact or other inadvertence to be considered under paragraph (b) of this section is in an appraisement, the appraiser shall submit a report and recommendation to the collector. If the collector believes that action different from that recommended by the appraiser should be taken and the difference cannot be resolved locally, the matter shall be submitted to the Bureau for decision.

(Secs. 514, 520, 46 Stat. 734, 739, as amended; 19 U.S.C. 1514, 1520)

§ 16.14 Limitation upon reliquidation.

(a) In the absence of a protest, no entry shall be reliquidated after the expiration of the protest period, except as provided for in section 520 (c), as amended, or section 521, Tariff Act of 1930," or § 16.10 (h).

(b) An error in the liquidation of an entry covering household or personal effects may be corrected by the collector of customs without reference to the Bureau, notwithstanding a timely protest was not filed, if an application for refund is filed with the collector within 1 year after the date of entry and no waiver of compliance with applicable regulations is involved other than a waiver which the collector has authority to grant.

(Secs. 514, 520, 521, 46 Stat. 734, 739, as amended; 19 U.S.C. 1514, 1520, 1521)

§ 16.15 Applicability of laws relating to customs duties.

Provisions of law (including preferences and exemptions) relating only to customs duties shall not be applied to taxes or other charges which are not

12 "Notwithstanding a valid protest was not filled, the Secretary of the Treasury may authorize a collector to reliquidate an entry to correct

"(1) A clerical error, mistake of fact, or other inadvertence not amounting to an error in the construction of a law, adverse to the importer and manifest from the record or established by documentary evidence, in any entry, liquidation, appraisement, or other customs transaction, when the error, mistake, or inadvertence is brought to the attention of the customs service within one year after the date of entry, appraisment, or transaction, or within sixty days after liquidation or exaction when the liquidation or exaction is made more than ten months after the date of the entry, appraisement, or transaction; or

"(2) Any assessment of duty on household or personal effects in respect of which an application for refund has been filed, with such employee as the Secretary of the Treasury shall designate, within one year after the date of entry." (Tariff Act of 1930, sec. 520 (c), as amended; 19 U. S. C. 1520 (c))

"If the collector finds probable cause to believe there is fraud in the case, he may reliquidate an entry within two years (exclusive of the time during which a protest is pending) after the date of liquidation or last reliquidation." (Tariff Act of 1930, sec. 521; 19 U. S. C. 1521)

construed to be customs duties," notwithstanding such taxes or charges may be collected on imported merchandise in customs custody by collectors of customs. (Sec. 20, 52 Stat. 1087; 19 U.S.C. 1528)

§ 16.18

Additional duties on articles not legally marked.

(a) The marking duty prescribed by section 304 (c), Tariff Act of 1930, as amended," shall be assessed upon the value as defined in section 503, Tariff Act of 1930.

(b) The liquidation of entries, other than warehouse entries, shall not be suspended merely because the merchandise covered thereby is reported to be 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. Warehouse entries covering merchandise not legally marked shall not be liquidated prior to the withdrawal of the merchandise from warehouse for consumption, exportation, or destruction.

(Sec. 304, 46 Stat. 687, as amended; 19 U. S. C. 1804)

13 "No tax or other charge imposed by or pursuant to any law of the United States shall be construed to be a customs duty for the purpose of any statute relating to the customs revenue, unless the law imposing such tax or charge designates it as a customs duty or contains a provision to the effect that it shall be treated as a duty imposed under the customs laws. (Tariff Act of 1930, sec. 528, as amended; 19 U. S. C. 1528) "If at the time of importation any article (or its container, as provided in subsection (b) hereof) is not marked in accordance with the requirements of this section, and if such article is not exported or destroyed or the article (or its container, as provided in subsection (b) hereof) marked after importation in accordance with the requirements of this section (such exportation, destruction, or marking to be accomplished under customs supervision prior to the liquidation of the entry covering the article, and to be allowed whether or not the article has remained in continuous customs custody), there shall be levied, collected, and paid upon such article a duty of 10 per centum ad valorem, which shall be deemed to have accrued at the time of importation, shall not be construed to be penal, and shall not be remitted wholly or in part nor shall payment thereof be avoidable for any cause. Such duty shall be levied, collected, and paid in addition to any other duty imposed by law and whether or not the article is exempt from the payment of ordinary customs duties. · (Tariff Act of 1930, sec. 304 (c), as amended; 19 U. S. C. 1304 (c))

"

Schedule 2, Part 4, Headnote 4, Tariff Schedules of the United States, provides for the imposition under certain conditions of additional duties on articles covered thereby. The assessment of these additional duties is dependent upon action by the President, and notice of such action, if taken, will be published in the weekly Treasury Decisions. § 16.21 Dumping duty; notice to importer.

(a) Special dumping duty shall be assessed on all importations of merchandise, whether dutiable or free, as to which the Secretary of the Treasury has made public a finding of dumping, entered or withdrawn from warehouse, for consumption, not more than 120 days before the question of dumping was raised by or presented to the Secretary or his delegate, provided the particular importation has not been appraised prior to the publication of such finding, and the appraiser reports that the purchase price or exporter's sales price is less than the foreign market value or constructed value, as the case may be."

(b) Before dumping duty is assessed the collector shall notify the importer of the appraiser's report, as in the case

16 See § 14.13 of this chapter.

For regulations regarding finding of dumping by the Secretary and procedure under the Antidumping Act, 1921, see §§ 14.6-14.13.

The fact that the importer has added on entry the difference between the purchase price or the exporter's sales price and the foreign market value or constructed value and the appraiser has approved the resulting entered value shall not prevent the assessment of the special dumping duty. However, a mere difference between the purchase price or exporter's sales price and the foreign market value or constructed value, without a finding by the Secretary of the Treasury, as above referred to, is not sufficient for the assessment of the special dumping duty.