ascertained by the usual method of customs examination or by one or more of the methods specified in General Headnote 7(a), Tariff Schedules of the United States," or unless the conditions specified

"(a) Whenever articles subject to different rates of duty are so packed together or mingled that the quantity or value of each class of articles cannot be readily ascertained by customs officers (without physical segregation of the shipment or the contents of any entire package thereof), by one or more of the following means:

"(1) sampling,

"(11) verification of packing lists or other documents filed at the time of entry, or

"(111) evidence showing performance of commercial settlement tests generally accepted in the trade and filed in such time and manner as may be prescribed by regulations of the Secretary of the Treasury,

the commingled articles shall be subject to the highest rate of duty applicable to any part thereof unless the consignee or his agent segregates the articles pursuant to subdivision (b) hereof.

"(b) Every segregation of articles made pursuant to this headnote shall be accomplished by the consignee or his agent at the risk and expense of the consignee within 30 days (unless the Secretary authorizes in writing a longer time) after the date of personal delivery or mailing, by such employee as the Secretary of the Treasury shall designate, of written notice to the consignee that the articles are commingled and that the quantity or value of each class of articles cannot be readily ascertained by customs officers. Every such segregation shall be accomplished under customs supervision, and the compensation and expenses of the supervising customs officers shall be reimbursed to the Government by the consignee under such regulations as the Secretary of the Treasury may prescribe.

"(c) The foregoing provisions of this headnote do not apply with respect to any part of a shipment if the consignee or his agent furnishes, in such time and manner as may be prescribed by regulations of the Secretary of the Treasury, satisfactory proof

"(1) that such part (A) is commercially negligible, (B) is not capable of segregation without excessive cost, and (C) will not be segregated prior to its use in a manufacturing process or otherwise, and

"(ii) that the commingling was not intended to avoid the payment of lawful duties. Any article with respect to which such proof is furnished shall be considered for all customs purposes as a part of the article, subject to the next lower rate of duty, with which it is commingled.

"(d) The foregoing provisions of this headnote do not apply with respect to any shipment if the consignee or his agent shall furnish, in such time and manner as may be

in General Headnote 7 (b), (c), or (d Tariff Schedules of the United States, a satisfied. Evidence specified in Gener Headnote 7(a) (iii), Tariff Schedules the United States shall be consider only if it is filed in the collector's offi within 30 days after the date of deli ery or mailing of the notice provid for in paragraph (b) of this sectio except that the collector may exter such 30-day period for additional p riods of 30 days each, but not beyo! 6 months from the date of delivery mailing of the notice, provided the ir porter or his agent makes written app cation for each extension and gives sa isfactory reasons for its allowance.

(b) The collector shall give writt notice to the consignee as promptly possible after any commingling is di covered.

(c) If a consignee or his agent desir to avail himself of the privileges of su General Headnote 7 (c) or (d), he sh file with the collector within 30 da after the date of delivery or mailing the notice provided for in paragraph (1 of this section documentary proof whi will satisfy the collector that the me chandise is entitled to the lower rate duty.

(Sec. 101, 76 Stat. 72; Gen. Hdnote. 7, Tar Schedules of the United States)

§ 16.10 Change in classification or valu

higher or lower rate; effective da

(a) If there is an established a uniform practice at the various ports, change in classification resulting in

prescribed by regulations of the Secreta of the Treasury, satisfactory proof

"(i) that the value of the comming! articles is less than the aggregate value wou be if the shipment were segregated;

"(11) that the shipment is not capable segregation without excessive cost and w not be segregated prior to its use in a man facturing process or otherwise; and

"(iii) that the commingling was not ! tended to avoid the payment of lawf duties.

Any merchandise with respect to whi such proof is furnished shall be consider for all customs purposes to be dutiable the rate applicable to the material prese in greater quantity than any other materi

"(e) The provisions of this headnote shi apply only in cases where the schedules ( not expressly provide a particular tar treatment for commingled articles." (Gel eral Headnote 7, Tariff Schedules of t United States.)

igher rate of duty, except as the result f a court decision, shall be made only pon the Bureau's instructions and shall e applicable only to merchandise enred for consumption after the expiraon of 90 days after the date of the ablication of the Bureau's instructions the Treasury Decisions. In the case merchandise entered for warehouse, ich change shall apply to goods withrawn for consumption after the exration of such 90-day period, provided le warehouse entry is unliquidated or in be reliquidated within 60 days after e date of liquidation."

(b) If there is not an established and aiform practice at the various ports, a lange in classification resulting in a gher rate of duty shall be applicable mediately to all merchandise covered † unliquidated entries, whether for conimption or warehouse, and also to erchandise covered by liquidated wareouse entries if the merchandise has reained in warehouse after the date the ange in classification is established, rovided reliquidation can be comleted within 60 days after the date of quidation.

(c) A change in classification resulting a lower rate of duty, except as the reit of a court decision, shall be made ily upon the Bureau's instructions or pon the receipt of a Customs Informaon Exchange report showing the higher assification to be clearly erroneous and ontrary to the current practice at the arious ports. A change to a lower rate duty, when decided upon, shall be pplicable to all unliquidated entries and

all protested entries involving the ime issue which have not been forarded to the United States Customs ourt.

(d) The principles of decisions of the nited States Customs Court or the

10"(d) No administrative ruling resulting the imposition of a higher rate of uty or charge than the Secretary of the reasury shall find to have been applicable to nported merchandise under an established nd uniform practice shall be effective with spect to articles entered for consumption or ithdrawn from warehouse for consumption rior to the expiration of thirty days after he date of publication in the weekly Treasry Decisions of notice of such ruling; but his provision shall not apply with respect > the imposition of antidumping duties." Tariff Act. of 1930, sec. 315 (d), as amended; U.S.C. 1315(d))

United States Court of Customs and Patent Appeals favorable to the Government shall be applied to merchandise identical with that passed on by the court, if such merchandise is covered by unliquidated entries, whether for consumption or warehouse, or by liquidated warehouse entries which can be reliquidated within 60 days from the date of liquidation, provided that in the latter case the merchandise remains in warehouse after the date of the publication of the decision in the weekly Treasury Decisions.

(e) The principle of any such favorable decision shall be applied to merchandise, though not identical with the merchandise the subject of the court's decision, if its classification is affected by such principle, provided that it has been entered for consumption or withdrawn from warehouse for consumption after 30 days from the date of publication of the court's decision in the weekly Treasury Decisions, and that, in the case of liquidated warehouse entries, the reliquidation can be completed within 60 days from the date of liquidation.

(f) If the overruling of a protest is accompanied by a definite statement that a higher rate than that assessed by the collector was properly chargeable, such higher rate, when applicable, shall be made effective as to merchandise entered for consumption or withdrawn from warehouse for consumption after 30 days from the date of the publication of the court's decision in the weekly Treasury Decisions, provided that, in the case of liquidated warehouse entries, reliquidation thereof can be completed within 60 days from the date of liquidation.

(g) Unless the Bureau otherwise directs, the principle of any decision of the United States Customs Court or the United States Court of Customs and Patent Appeals adverse to the Government shall be applied to unliquidated entries and protested entries which have not been forwarded to the Customs Court and in which the same issue is involved as soon as the time within which an application for a rehearing or review may be filed has expired without such application having been made.

(h) When a rate of duty or a rate of internal-revenue tax imposed upon or by reason of importation is changed by an act of Congress or by a proclamation

of the President,10 the new rate shall be applied in accordance with the provisions of section 315 (a), Tariff Act of 1930, as

10a"(a) For the purpose of expanding foreign markets for the products of the United States (as a means of assisting in the present emergency in restoring the American standard of living, in overcoming domestic unemployment and the present economic depression, in increasing the purchasing power of the American public, and in establishing and maintaining a better relationship among various branches of American agriculture, industry, mining, and commerce) by regulating the admission of foreign goods into the United States in accordance with the characteristics and needs of various branches of American production so that foreign markets will be made available to those branches of American production which require and are capable of developing such outlets by affording corresponding market opportunities for foreign products in the United States, the President, whenever he finds as a fact that any existing duties or other import restrictions of the United States or any foreign country are unduly burdening and restricting the foreign trade of the United States and that the purpose above declared will be promoted by the means hereinafter specified, is authorized from time to time

"(1) To enter into foreign trade agreements with foreign governments or instrumentalities thereof; and

"(2) To proclaim such modifications of existing duties and other import restrictions, or such additional import restrictions, or such continuance, and such minimum periods, of existing customs or excise treatment of any article covered by foreign trade agreements, as are required or appropriate to carry out any foreign trade agreement that the President has entered into hereunder. No proclamation shall be made increasing or decreasing by more than 50 per centum any existing rate of duty or transferring any article between the dutiable and free lists. The proclaimed duties and other import restrictions shall apply to articles the growth, produce, or manufacture of all foreign countries, whether imported directly, or indirectly: Provided, That the President may suspend the application to articles the growth, produce, or manufacture of any country because of its discriminatory treatment of American commerce or because of other acts or policies which in his opinion tend to defeat the purposes set forth in this section; and the proclaimed duties and other import restrictions shall be in effect from and after such time as is specified in the proclamation. The President may at any time terminate any such proclamation in whole or in part.

"(c) As used in this section, the term 'duties and other import restrictions' includes (1) rate and form of import duties and

amended," subject in appropriate cas to the provisions of subsection (b) such section 315. Any reliquidation

classification of articles, and (2) limitation prohibitions, charges, and exactions oth than duties, imposed on importation or in posed for the regulation of imports." (Tar Act of 1930, sec. 350; 19 U. 8. C. 1351)

"(c) Proclamation by the President. T President shall by proclamation approve t rates of duty and changes in classificati and in basis of values specified in any repo of the commission under this section, if his judgment such rates of duty and chang are shown by such investigation of the com mission to be necessary to equalize su differences in costs of production.

"(d) Effective date of rates and chang Commencing thirty days after the date any presidential proclamation of approv the increased or decreased rates of duty a changes in classification or in basis of val specified in the report of the commissio shall take effect." (Tariff Act of 1930, se 336 (c) and (d); 19 U. S. C. 1336)

11"(a) Except as otherwise specially pr vided for, the rate or rates of duty impos by or pursuant to this act or any other la on any article entered for consumption withdrawn from warehouse for consumptio shall be the rate or rates in effect when th documents comprising the entry for co sumption or withdrawal from warehouse f consumption and any estimated or liquidata duties then required to be paid have bee deposited with the appropriate customs of cer in the form and manner prescribed regulations of the Secretary of the Treasur except that

"(1) Any article released under an in formal mail entry shall be subject to dui at the rate or rates in effect when the prep aration of the entry is completed; and

"(2) Any article which is not subject to quantitative or tariff-rate quota and whic is covered by an entry for immediate trans portation made at the port of original im portation under section 552 of this act, entered for consumption at the port desig nated by the consignee, or his agent, in sud transportation entry without having bee taken into the custody of the collector unde section 490 of this act, shall be subject t the rate or rates in effect when the trans portation entry was accepted at the port o original importation.

"(b) Any article which has been entered for consumption but which, before releas from customs custody, is removed from the port or other place of intended release be cause of inaccessibility, overcarriage, strike act of God, or unforeseen contingency, shall be subject to duty at the rate or rates in effect when the entry for consumption and any required duties were deposited in accordance with subsection (a) of this section, but only if the article is returned to such port or place within ninety days after the date of removal

(a) Any prospective importer or forign exporter may apply in writing to the Commissioner of Customs, Washington 5, D.C., for a ruling as to the tariff clasification of any article which he intends no import into or ship to the United sitates in commercial quantities. The Application shall contain a full descripon of each article. The application hall also give the following information, inless it is clear that it will be of no value ʼn determining the tariff classification of he article: (1) The respective quantities nd values of the component materials of - which the article is composed; (2) infornation as to its chief use and commercial lesignation in the United States; and 3) any specifications, analyses, or other nformation deemed necessary to a tariff lassification of the article. Whenever racticable, a sample of the article hould be submitted with the application. (b) If the Commissioner is satisfied 1) that the application is made in good aith by an importer or foreign exporter who is properly and directly concerned with the tariff classification of the article described; (2) that the information subnitted or otherwise available is adequate For a considered decision; and (3) that he ruling applied for is not already covered by a controlling published decision, the Commissioner will rule on the tariff classification of the article. A copy of the decision will be mailed to the applitant. The decision will be published in the weekly Treasury Decisions if it will affect a substantial volume of imports or if it is for any other reason of sufficient importance to justify such publication. (c) Any decision published pursuant to paragraph (b) of this section shall be deemed to establish a uniform prac

and the identity of the article as that covered by the entry is established in accordance with regulations prescribed by the Secretary of the Treasury." (Tariff Act of 1930, sec. 315 (a), (b), as amended; 19 U. S. C. 1315 (a), (b))

tice within the meaning of section 315(d), Tariff Act of 1930, as amended. The decision will not be changed by a further ruling of the Commissioner to impose higher duties on such an article unless the prior decision should prove to be clearly wrong. When it appears to the Commissioner that a correct interpretation of the law may require such a ruling, notice that the prior ruling is under review will be published in the FEDERAL REGISTER SO that the parties in interest will have an opportunity to make such written submissions as they desire, within a period which will be specified in the notice, with respect to the correctness of the contemplated action. If after the consideration of such submissions as may be received the Commissioner issues a ruling imposing higher duties, it will be effective only as to merchandise entered for consumption or withdrawn from warehouse for consumption on or after the expiration of 90 days after the date of publication of such ruling in the weekly Treasury Decisions."

(d) The notice procedure outlined in paragraph (c) of this section will be applied also in any other case in which the Commissioner believes that a correct interpretation of the law may require the issuance of an administrative ruling imposing higher duties on an imported article than has been assessed under an established and uniform practice. (Secs. 315, 502, 46 Stat. 695, as amended, 731; 19 U.S.C. 1315, 1502)

§ 16.11 Warehouse entries.

Warehouse entries shall be liquidated by single packages when necessary for the purpose of withdrawal.

(Sec. 505, 46 Stat. 732; 19 U. S. C. 1505) § 16.12

Appraisement,

baggage,

formal, and mail entries.

in

(a) After the liquidation of appraisement entries, a carbon copy of the schedule on customs Form 5171 or 5187 covering such entries shall be posted or lodged as the notice of liquidation, in the place and manner specified in § 16.2(d) for customs Form 4333, after a line has been drawn through the data relating to any entry listed thereon which has not been liquidated as entered. When any such

11a The procedure outlined in this paragraph is not applicable to changes required by statutory enactment, judicial decision, or Presidential proclamation.

entry is liquidated otherwise than as entered, or is liquidated after the copy of Form 5171 or 5187 on which it was scheduled has already been posted or lodged as a notice of liquidation, notice of the liquidation shall be posted or lodged on customs Form 4333. All such entries ready for liquidation during any one month may be liquidated on any convenient day during that month. The notice of liquidation shall be dated with the date of posting or lodging and the entries covered thereby shall be stamped "Liquidated," with the date of liquidation, which shall be the same as the notice of liquidation. Such stamping shall be deemed the legal evidence of liquidation.

(b) Except as otherwise provided in this paragraph, the effective date of liquidation of informal, mail, and baggage entries 11b shall be:

(1) The date of payment by the importer of duties and any internal-revenue taxes thereon;

(2) The date of release by customs or the postmaster when the articles are released under such an entry free of duty and tax;

(3) The date a free entry is accepted for articles released under an immediate delivery permit under § 8.59 of this chapter.

When the proper rate or amount of duty cannot be determined at the time of entry because the articles are subject to a tariff rate quota, because of a missing document which, if for free entry, is not produced prior to the release of the articles to the importer, or because of any other reason, the printed notice of liquidation appearing on the receipt issued for any money collected on such entry shall be voided. When the tariff status of the articles either as dutiable or free is finally ascertained it shall be noted on the entry. The effective date of liquidation shall be the date of posting or lodging of the notice of liquidation as required in paragraph (c) of this section.

(c) Notice of liquidation is furnished under paragraph (b) (1) of this section by a suitable printed statement appearing on the receipt issued for duties and any internal-revenue taxes collected.

ub Baggage entries include entries on customs Form 3351, on the duplicate copy of customs Form 3419, and on customs Forms 5123, 6059, 6063, and 6064.

No other notice of liquidation shall be given but notice of reliquidation of any such entry shall be given on customs Form 4333 posted or lodged in the place and manner specified in § 16.2(d) of these regulations except when a refund of part or all of the duties and internalrevenue taxes paid is due the importa and a notice of refund is prepared. In such case, the notice of refund shall constitute the notice of reliquidation. The date of the notice of refund in such case shall be the same as the date of reliquidation. Notice of liquidation is furnished under paragraph (b) (2) of this section by release of the article free of duty and tax and under paragraph (b) (3) of this section by the acceptance of the entry. No further notice of the liquidation of such entries shall be given. When the proper rate or amount of duty cannot be determined at the time of entry under paragraph (b) of this section, notice of liquidation shall be given by scheduling the entry on customs Form 4333 or 4335, as applicable, and posting or lodging the form in the place and manner specified in § 16.2 (d) for formal entries. The form shall bear the date of such posting or lodging.

(Secs. 505, 514, 46 Stat. 732, 734; 19 U. S. C 1505, 1514)

§ 16.13 Errors, mistakes and inadvert encies, correction of.

(a) Collectors of customs have broad responsibility and authority, independent of section 520 (c) (1), Tariff Act of 1930, as amended, to take appropriate action to insure that the rate and amount of duty assessed on imported merchandise is correct and that the transaction is otherwise in accordance with law. Such action may be taken in connection with (1) the liquidation of an entry, (2) a voluntary reliquidation completed within 60 days after liquidation, (3) a voluntary correction of an exaction within 60 days after the exaction was made, (4) & reliquidation made pursuant to a valid protest covering the particular merchandise as to which a change or adjustment is in order, or (5) the adjustment, pursuant to valid protest, of a transaction or decision which is neither a liquidation nor a reliquidation. The authority extends to errors in the construction of a law and to errors adverse to the Government as well as the importer. In exercising that authority collectors cannot consider errors in appraisement. The