C.F.R. » Title 19 » CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 152—CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE › Subpart E—Valuation of Merchandise

19 C.F.R. § 152.100

Interpretative notes

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The interpretative notes set forth in this subpart have been derived from information contained in the Statement of Administrative Action relating to customs valuation, submitted to and approved by Congress along with the Trade Agreements Act of 1979 (Pub. L. 96-39), and will have the force and effect of regulations issued under this subpart.

Notes of Decisions
Cited in 1 case, 1998–1998 · leading case: United States v. Outboard Marine Corp., 22 Ct. Int'l Trade 809 (Ct. Intl. Trade 1998).
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United States v. Outboard Marine Corp., 22 Ct. Int'l Trade 809 (Ct. Intl. Trade 1998). “The relevant regulations provide that the full value of the assembled merchandise is determined in accordance with 19 C.F.R. § 152.100 et. seq. See 19 C.F.R.”
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