19 CFR 159.46 - Marking duties.

§ 159.46 Marking duties.

(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.

[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 90-51, 55 FR 28191, July 10, 1990]