US Laws, Codes, Statutes & Cases

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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: 19USC1528]

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

(June 17, 1930, ch. 497, title IV, Sec. 528, as added June 25, 1938, ch. 
679, Sec. 20, 52 Stat. 1087; amended Pub. L. 96-417, title VI, 
Sec. 601(8), Oct. 10, 1980, 94 Stat. 1744; Pub. L. 97-164, title I, 
Sec. 163(a)(3), Apr. 2, 1982, 96 Stat. 49.)

                       References in Text

    The customs laws, referred to in text, are classified generally to 
this title.


                               Amendments

    1982--Pub. L. 97-164 substituted ``Court of Appeals for the Federal 
Circuit'' for ``Court of Customs and Patent Appeals''.
    1980--Pub. L. 96-417 redesignated the United States Customs Court as 
the United States Court of International Trade.


                    Effective Date of 1982 Amendment

    Amendment by Pub. L. 97-164 effective Oct. 1, 1982, see section 402 
of Pub. 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. 96-417 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

    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.