US Laws, Codes, Statutes & Cases

From the U.S. Code Online via GPO Access
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[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
  January 24, 2002 and December 19, 2002]
[CITE: 19USC1502]

 
                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
       Part III--Ascertainment, Collection, and Recovery of Duties
 
Sec. 1502. Regulations for appraisement and classification


(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 binding rulings 
prior to the entry of the merchandise concerned), and may disseminate 
such information as may be necessary to secure a just, impartial, and 
uniform appraisement of imported merchandise and the classification and 
assessment 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 merchandise 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 customs to execute and 
carry into effect all instructions of the Secretary of the Treasury 
relative to the execution of the revenue laws; and in case any 
difficulty arises as to the true construction or meaning of any part of 
the revenue laws, the decision of the Secretary shall be binding upon 
all officers of the customs.

(June 17, 1930, ch. 497, title IV, Sec. 502, 46 Stat. 731; Pub. L. 91-
271, title III, Sec. 301(l), June 2, 1970, 84 Stat. 289; Pub. L. 96-417, 
title VI, Sec. 601(3), Oct. 10, 1980, 94 Stat. 1744; Pub. L. 100-449, 
title IV, Sec. 403(a), Sept. 28, 1988, 102 Stat. 1884; Pub. L. 103-182, 
title IV, Sec. 412(a), title VI, Sec. 640, Dec. 8, 1993, 107 Stat. 2146, 
2203.)


                            Prior Provisions

    Provisions similar to those in this section were contained in act 
Sept. 21, 1922, ch. 356, title IV, Sec. 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was superseded by section 502 of act June 17, 1930, comprising this 
section, and repealed by section 651(a)(1) of the 1930 act.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 district, to attend in any other 
collection district, was contained in R.S. Sec. 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. Sec. 2949. Both of these sections were repealed by act 
Sept. 21, 1922, ch. 356, title IV, Sec. 642, 42 Stat. 989.
    Provisions similar to those in subsec. (b) of this section, except 
that reversal or modification was permitted in concurrence with a 
judicial decision of a circuit or district court, instead of a final 
decision of the Board of General Appraisers, were contained in act Mar. 
3, 1875, ch. 136, Sec. 2, 18 Stat. 469, prior to repeal by act Sept. 21, 
1922, ch. 356, title IV, Sec. 643, 42 Stat. 989.
    Provisions almost identical with those in subsec. (c) of this 
section were contained in R.S. Sec. 2652, prior to repeal by act Sept. 
21, 1922, ch. 356, title IV, Sec. 642, 42 Stat. 989.


                               Amendments

    1993--Subsec. (a). Pub. L. 103-182, Sec. 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, Sec. 640(2), redesignated subsec. (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-Canada Free-Trade Agreement.''
    Pub. L. 103-182, Sec. 412(a), which directed the insertion of ``the 
North American Free Trade Agreement or'' before ``the United States-
Canada Free-Trade Agreement'', 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, Sec. 640(2), 
effective Dec. 8, 1993. See above.
    Subsec. (c). Pub. L. 103-182, Sec. 640(2), redesignated subsec. (c) 
as (b).
    1988--Subsec. (b). Pub. L. 100-449 substituted ``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-Canada 
Free-Trade Agreement'' for ``or a final decision of the United States 
Court of International Trade''.
    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 appraiser, or examiner of 
merchandise''.


                    Effective Date of 1993 Amendment

    Amendment by section 412(a) of Pub. L. 103-182 effective on the date 
the North American Free Trade Agreement enters into force with respect 
to the United States [Jan. 1, 1994], but not applicable to any final 
determination described in section 1516a(a)(1)(B) or (2)(B)(i), (ii), or 
(iii) of this title, notice of which is published 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 
Government of Canada or Mexico before such date, or to any binational 
panel review under the United States-Canada Free-Trade Agreement, or to 
any extraordinary challenge arising out of any such review, that was 
commenced before such date, see section 416 of Pub. L. 103-182, set out 
as an Effective Date note under 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, 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.

                          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 Commerce 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, 
Sec. 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 
exercised 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 pursuant 
to section 5(a)(1)(F) of Reorg. Plan No. 3 of 1979.
    Functions of all officers of Department of the Treasury 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 employees, by Reorg. 
Plan No. 26 of 1950, Secs. 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 Employees.


              Effect of Termination of NAFTA Country Status

    For provisions relating to effect of termination of NAFTA country 
status on the provisions of sections 401 to 416 of Pub. L. 103-182, see 
section 3451 of this title.