19 U.S.C. § 1502 — Regulations for appraisement and classi-

Page 201 TITLE 19—CUSTOMS DUTIES § 1502 EFFECTIVE DATE OF 1938 AMENDMENT Amendment by act June 25, 1938, effective on thir- tieth day following June 25, 1938, except as otherwise specially provided, see section 37 of act June 25, 1938, set out as a note under section 1401 of this title. TRANSFER OF FUNCTIONS For transfer of functions, personnel, assets, and li- abilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Sec- retary of Homeland Security, and for treatment of re- lated references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of Novem- ber 25, 2002, as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Se- curity, treated as if included in Pub. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended gen- erally by Pub. L. 114–125, and section 802(b) of Pub. L. 114–125, set out as a note under section 211 of Title 6. Executive Documents TRANSFER OF FUNCTIONS Functions of all officers of Department of the Treas- ury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and em- ployees, by Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Em- ployees. § 1502. Regulations for appraisement and classi- fication (a) Powers of Secretary of the Treasury The Secretary of the Treasury shall establish and promulgate such rules and regulations not inconsistent with the law (including regulations establishing procedures for the issuance of bind- ing rulings prior to the entry of the merchandise concerned), and may disseminate such informa- tion as may be necessary to secure a just, im- partial, and uniform appraisement of imported merchandise and the classification and assess- ment of duties thereon at the various ports of entry. The Secretary may direct any customs officer to go from one port of entry to another for the purpose of appraising or classifying or assisting in appraising or classifying merchan- dise imported at any port, and may direct any customs officer at any port to review entries of merchandise filed at any other port. (b) Duties of customs officers It shall be the duty of all officers of the cus- toms to execute and carry into effect all in- structions of the Secretary of the Treasury rel- ative to the execution of the revenue laws; and in case any difficulty arises as to the true con- struction or meaning of any part of the revenue laws, the decision of the Secretary shall be bind- ing upon all officers of the customs. (June 17, 1930, ch. 497, title IV, § 502, 46 Stat. 731; Pub. L. 91–271, title III, § 301(l), June 2, 1970, 84 Stat. 289; Pub. L. 96–417, title VI, § 601(3), Oct. 10, 1980, 94 Stat. 1744; Pub. L. 100–449, title IV, § 403(a), Sept. 28, 1988, 102 Stat. 1884; Pub. L. 103–182, title IV, § 412(a), title VI, § 640, Dec. 8, 1993, 107 Stat. 2146, 2203.) AMENDMENT OF SECTION For termination of amendment by section 501(c) of Pub. L. 100–449, see Effective and Ter- mination Dates of 1988 Amendment note below. Editorial Notes PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Sept. 21, 1922, ch. 356, title IV, § 502, 42 Stat. 967. That section was superseded by section 502 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. A prior provision, authorizing the Secretary of the Treasury to direct appraisers for any collection dis- trict, to attend in any other collection district, was contained in R.S. § 2947. Prior provisions requiring the Secretary to establish rules and regulations to secure a just, faithful, and impartial appraisal, just and proper entries, and to report such rules and regulations to the next session of Congress, were contained in R.S. § 2949. Both of these sections were repealed by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989. Provisions similar to those in subsec. (b) of this sec- tion, except that reversal or modification was per- mitted in concurrence with a judicial decision of a cir- cuit or district court, instead of a final decision of the Board of General Appraisers, were contained in act Mar. 3, 1875, ch. 136, § 2, 18 Stat. 469, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989. Provisions almost identical with those in subsec. (c) of this section were contained in R.S. § 2652, prior to re- peal by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989. AMENDMENTS 1993—Subsec. (a). Pub. L. 103–182, § 640(1), inserted ‘‘(including regulations establishing procedures for the issuance of binding rulings prior to the entry of the merchandise concerned)’’ after ‘‘law’’, substituted ‘‘ports of entry. The Secretary’’ for ‘‘ports of entry, and’’, inserted ‘‘or classifying’’ after ‘‘appraising’’ in two places, and substituted ‘‘any port, and may direct any customs officer at any port to review entries of merchandise filed at any other port’’ for ‘‘such port’’. Subsec. (b). Pub. L. 103–182, § 640(2), redesignated sub- sec. (c) as (b) and struck out former subsec. (b) which read as follows: ‘‘No ruling or decision once made by the Secretary of the Treasury, giving construction to any law imposing customs duties, shall be reversed or modified adversely to the United States, by the same or a succeeding Secretary, except in concurrence with an opinion of the Attorney General recommending the same, a final decision of the United States Court of International Trade, or a final decision of a binational panel pursuant to article 1904 of the United States-Can- ada Free-Trade Agreement.’’ Pub. L. 103–182, § 412(a), which directed the insertion of ‘‘the North American Free Trade Agreement or’’ be- fore ‘‘the United States-Canada Free-Trade Agree- ment’’, could not be executed because the words ‘‘the United States-Canada Free-Trade Agreement’’ did not appear in subsec. (b) subsequent to amendment by Pub. L. 103–182, § 640(2), effective Dec. 8, 1993. See above. Subsec. (c). Pub. L. 103–182, § 640(2), redesignated sub- sec. (c) as (b). 1988—Subsec. (b). Pub. L. 100–449 temporarily sub- stituted ‘‘a final decision of the United States Court of International Trade, or a final decision of a binational panel pursuant to article 1904 of the United States-Can- ada Free-Trade Agreement’’ for ‘‘or a final decision of the United States Court of International Trade’’. See Effective and Termination Dates of 1988 Amendment note below. 1980—Subsec. (b). Pub. L. 96–417 redesignated the United States Customs Court as the United States Court of International Trade. 1970—Subsec. (a). Pub. L. 91–271 substituted ‘‘customs officer’’ for ‘‘appraiser, deputy appraiser, assistant ap- praiser, or examiner of merchandise’’. Page 202 TITLE 19—CUSTOMS DUTIES § 1503 1 See References in Text note below. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1993 AMENDMENT Amendment by section 412(a) of Pub. L. 103–182 effec- tive on the date the North American Free Trade Agree- ment enters into force with respect to the United States [Jan. 1, 1994], but not applicable to any final de- termination described in section 1516a(a)(1)(B) or (2)(B)(i), (ii), or (iii) of this title, notice of which is pub- lished in the Federal Register before such date, or to a determination described in section 1516a(a)(2)(B)(vi) of this title, notice of which is received by the Govern- ment of Canada or Mexico before such date, or to any binational panel review under the United States-Can- ada Free-Trade Agreement, or to any extraordinary challenge arising out of any such review, that was com- menced before such date, see section 416 of Pub. L. 103–182, formerly set out as an Effective Date note under former section 3431 of this title. Amendment by section 640 of Pub. L. 103–182 effective Dec. 8, 1993, see section 692 of Pub. L. 103–182, formerly set out as a note under section 58c of this title. EFFECTIVE AND TERMINATION DATES OF 1988 AMENDMENT Amendment by Pub. L. 100–449 effective on date the United States-Canada Free-Trade Agreement enters into force (Jan. 1, 1989), and to cease to have effect on date Agreement ceases to be in force, see section 501(a), (c) of Pub. L. 100–449, set out in a note under section 2112 of this title. EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96–417 effective Nov. 1, 1980, and applicable with respect to civil actions pending on or commenced on or after such date, see section 701(a) of Pub. L. 96–417, set out as a note under section 251 of Title 28, Judiciary and Judicial Procedure. EFFECTIVE DATE OF 1970 AMENDMENT For effective date of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title. Executive Documents TRANSFER OF FUNCTIONS Functions of Secretary of the Treasury under subsec. (a) of this section, insofar as subsec. (a) of this section provides authority to issue regulations and disseminate information and insofar as Secretary of the Treasury had responsibility under sections 1303 and 1671 et seq. of this title for functions transferred to Secretary of Com- merce by section 5(a)(1)(C) of Reorg. Plan No. 3 of 1979, transferred to Secretary of Commerce pursuant to Reorg. Plan No. 3 of 1979, § 5(a)(1)(F), 44 F.R. 69275, 93 Stat. 1381, eff. Jan. 2, 1980, as provided by section 1–107(a) of Ex. Ord. No. 12188, Jan. 2, 1980, 45 F.R. 993, set out as notes under section 2171 of this title, to be exer- cised in consultation with Secretary of the Treasury. Functions of Secretary of the Treasury under subsec. (b) of this section, with respect to functions transferred to Secretary of Commerce in section 1303 and 1671 et seq. of this title by section 5(a)(1)(C) of Reorg. Plan No. 3 of 1979, transferred to Secretary of Commerce pursu- ant to section 5(a)(1)(F) of Reorg. Plan No. 3 of 1979. Functions of all officers of Department of the Treas- ury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and em- ployees, by Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Em- ployees. § 1503. Dutiable value Except as provided in section 1520(c) 1 of this title (relating to reliquidations on the basis of authorized corrections of errors) or section 1562 of this title (relating to withdrawal from manip- ulating warehouses), the basis for the assess- ment of duties on imported merchandise subject to ad valorem rates of duty or rates based upon or regulated in any manner by the value of the merchandise, shall be the appraised value deter- mined upon liquidation, in accordance with sec- tion 1500 of this title or any adjustment thereof made pursuant to section 1501 of this title. Pro- vided, however, That if reliquidation is required pursuant to a final judgment or order of the United States Court of International Trade which includes a reappraisement of imported merchandise, the basis for such assessment shall be the final appraised value determined by such court. (June 17, 1930, ch. 497, title IV, § 503, 46 Stat. 731; Aug. 8, 1953, ch. 397, § 18(d), 67 Stat. 518; Pub. L. 91–271, title II, § 206, June 2, 1970, 84 Stat. 284; Pub. L. 96–417, title VI, § 601(4), Oct. 10, 1980, 94 Stat. 1744.) Editorial Notes REFERENCES IN TEXT Section 1520(c) of this title, referred to in text, was repealed by Pub. L. 108–429, title II, § 2105, Dec. 3, 2004, 118 Stat. 2598. PRIOR PROVISIONS Provisions somewhat similar to those in subsecs. (a) and (b) were contained in act Sept. 21, 1922, ch. 356, title IV, § 503, 42 Stat. 967. Provisions similar to former sub- sec. (b) relating to entries pending reappraisement were contained in act Sept. 21, 1922, ch. 356, title IV, § 489, 42 Stat. 962. Both of the acts of 1922 were in part super- seded by act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. A provision for assessment of duty on merchandise of different values when invoiced at an average price, was contained in R.S. § 2910, prior to repeal by act Sept. 21, 1922, ch. 356, title IV, § 642, 42 Stat. 989. AMENDMENTS 1980—Pub. L. 96–417 redesignated the United States Customs Court as the United States Court of Inter- national Trade. 1970—Pub. L. 91–271 substituted provisions that, ex- cept as provided in section 1520(c) or 1562 of this title, the basis for the assessment of duties on imported mer- chandise be the appraised value determined upon liq- uidation, in accordance with section 1500 of this title or any adjustment thereof pursuant to section 1501 of this title, and be the final appraised value where reliquida- tion is required pursuant to a final judgment or order of the United States Customs Court, for provisions that, except as provided in section 1562 of this title, the basis for the assessment of duties on imported mer- chandise subject to ad valorem rates of duty be the final appraised value, and provisions that for the pur- pose of determining the rate of duty assessed upon any merchandise when the rate is based upon or regulated in any manner by the value of the merchandise, the final appraised value, except as provided in section 1562 of this title, be taken as the value of merchandise. 1953—Subsec. (a). Act Aug. 8, 1953, struck out ‘‘and in subdivision (b) of this section’’ after reference to sec- tion 1562 of this title, ‘‘the entered value or’’ after ‘‘shall be’’, and ‘‘whichever is higher’’ at the end.