19 C.F.R. § 152.17
Changes in classification by Congress or by Presidential Proclamation
When a rate of Customs duty or internal revenue tax imposed upon or by reason of importation is changed by an act of Congress or by a proclamation of the President, the new rate shall be applied in accordance with the detailed instructions in § 141.69 of this chapter, which provides in general that the rates of duty applicable to merchandise shall be those in effect on the date of entry or withdrawal for consumption, except for certain merchandise covered by an entry for immediate transportation or overcarried and returned to the port of entry.
Notes of Decisions
Cited in 1
case, 2000–2000 · leading case: Glaxo Wellcome Inc. v. United States, 126 F. Supp. 2d 581 (Ct. Intl. Trade 2000).
Glaxo Wellcome Inc. v. United States, 126 F. Supp. 2d 581 (Ct. Intl. Trade 2000). “See 19 C.F.R. § 152.17 . The introductory clause of § 1315(a) provides, “[ejxcept as otherwise specially provided for,” and the statute then states the general rule for applying the rate in effect at the time articles are entered for consumption or withdrawn from warehouse for…”
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