C.F.R. » Title 19 » CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 134—COUNTRY OF ORIGIN MARKING › Subpart A—General Provisions

19 C.F.R. § 134.2

Additional duties

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Articles not marked as required by this part shall be subject to additional duties of 10 percent of the final appraised value unless exported or destroyed under Customs supervision prior to liquidation of the entry, as provided in 19 U.S.C. 1304(f). The 10 percent additional duty is assessable for failure either to mark the article (or container) to indicate the English name of the country of origin of the article or to include words or symbols required to prevent deception or mistake.

[T.D. 72-262, 37 FR 20318, Sept. 29, 1972, as amended by T.D. 90-51, 55 FR 28190, July 10, 1990]
Notes of Decisions
Cited in 3 cases, 1996–2002 · leading case: Pentax Corp. v. Robison, 20 Ct. Int'l Trade 486 (Ct. Intl. Trade 1996).
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Pentax Corp. v. Robison, 20 Ct. Int'l Trade 486 (Ct. Intl. Trade 1996). · cites it 2× “30 according to 19C.F.R. § 134.2 (1991). 5 The Myhra Deter *488 mination further required that, pursuant to 19 C.”
Lee v. United States, 196 F. Supp. 2d 1351 (Ct. Intl. Trade 2002). “§ 1304 (f); 19 C.F.R. § 134.2 . But Pentax reasoned that unpaid marking duties did not constitute an "actual loss of duties,” because a marking duty is a special ad valorem duty that is not "lost,” but rather arises as a result of a country of origin mis-marking.”
Frontier Ins. v. United States, 2002 CIT 12 (Ct. Intl. Trade 2002). “19 C.F.R. § 134.2 . (a) Notice to mark or redeliver.”
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