19 U.S. Code § 1528 - Taxes not to be construed as duties
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. Nothing in this section shall be construed to limit or restrict the jurisdiction of the United States Court of International Trade or the United States Court of Appeals for the Federal Circuit.
Source(June 17, 1930, ch. 497, title IV, § 528, as added June 25, 1938, ch. 679, § 20,52 Stat. 1087; amended Pub. L. 96–417, title VI, § 601(8),Oct. 10, 1980, 94 Stat. 1744; Pub. L. 97–164, title I, § 163(a)(3),Apr. 2, 1982, 96 Stat. 49.)
1982—Pub. L. 97–164substituted “Court of Appeals for the Federal Circuit” for “Court of Customs and Patent Appeals”.
1980—Pub. L. 96–417redesignated the United States Customs Court as the United States Court of International Trade.
Effective Date of 1982 Amendment
Amendment by Pub. L. 97–164effective Oct. 1, 1982, see section 402 ofPub. L. 97–164, set out as a note under section 171 of Title 28, Judiciary and Judicial Procedure.
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–417effective Nov. 1, 1980, and applicable with respect to civil actions pending on or commenced on or after such date, see section 701(a) ofPub. L. 96–417, set out as a note under section 251 of Title 28, Judiciary and Judicial Procedure.
Section effective on thirtieth day following June 25, 1938, except as otherwise specifically provided, see section 37 of act June 25, 1938, set out as an Effective Date of 1938 Amendment note under section 1401 of this title.