                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                     SUBTITLE II--SPECIAL PROVISIONS
 
                          Part I--Miscellaneous
 
Sec. 1315. Effective date of rates of duty


(a) Articles entered or withdrawn from warehouse for consumption

    Except as otherwise specially provided for, the rate or rates of 
duty imposed by or pursuant to this chapter or any other law on any 
article entered for consumption or withdrawn from warehouse for 
consumption shall be the rate or rates in effect when the documents 
comprising the entry for consumption or withdrawal from warehouse for 
consumption and any estimated or liquidated duties then required to be 
paid have been deposited with the Customs Service by written, electronic 
or such other means as the Secretary by regulation shall prescribe, 
except that--
        (1) any article released under an informal mail entry shall be 
    subject to duty at the rate or rates in effect when the preparation 
    of the entry is completed;
        (2) any article which is not subject to a quantitative or 
    tariff-rate quota and which is covered by an entry for immediate 
    transportation made at the port of original importation under 
    section 1552 of this title, if entered for consumption at the port 
    designated by the consignee, or his agent, in such transportation 
    entry without having been taken into the custody of the appropriate 
    customs officer under section 1490 of this title, shall be subject 
    to the rate or rates in effect when the transportation entry was 
    accepted at the port of original importation; and
        (3) any article for which duties may, under section 1505 of this 
    title, be paid at a time later than the time of making entry shall 
    be subject to the rate or rates in effect at the time of entry.

(b) Articles removed from intended place of release

    Any article which has been entered for consumption but which, before 
release from custody of the Customs Service, is removed from the port or 
other place of intended release because 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 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.

(c) Quantity of merchandise at time of importation

    Insofar as duties are based upon the quantity of any merchandise, 
such duties shall, except as provided in chapter 98 of the Harmonized 
Tariff Schedule of the United States and section 1562 of this title 
(relating respectively to certain beverages and to manipulating 
warehouses), be levied and collected upon the quantity of such 
merchandise at the time of its importation.

(d) Effective date of administrative rulings resulting in higher rates

    No administrative ruling resulting in the imposition of a higher 
rate of duty or charge than the Secretary of the Treasury shall find to 
have been applicable to imported merchandise under an established and 
uniform practice shall be effective with respect to articles entered for 
consumption or withdrawn from warehouse for consumption prior to the 
expiration of thirty days after the date of publication in the Federal 
Register of notice of such ruling; but this provision shall not apply 
with respect to the imposition of antidumping duties, or the imposition 
of countervailing duties under section 1303 of this title (as in effect 
on the day before the effective date of title II of the Uruguay Round 
Agreements Act) or section 1671 of this title. This subsection shall not 
apply with respect to increases in rates of duty resulting from the 
enactment of the Harmonized Tariff Schedule of the United States to 
replace the Tariff Schedules of the United States.

(June 17, 1930, ch. 497, title III, Sec. 315, 46 Stat. 695; June 25, 
1938, ch. 679, Sec. 6, 52 Stat. 1081; Aug. 8, 1953, ch. 397, Sec. 3(a), 
67 Stat. 508; Pub. L. 91-271, title III, Sec. 301(b), June 2, 1970, 84 
Stat. 287; Pub. L. 93-618, title III, Sec. 331(c), Jan. 3, 1975, 88 
Stat. 2053; Pub. L. 95-410, title I, Sec. 101, title II, Sec. 204, Oct. 
3, 1978, 92 Stat. 888, 900; Pub. L. 96-39, title XI, Sec. 1106(e), July 
26, 1979, 93 Stat. 312; Pub. L. 100-418, title I, Sec. 1213(c), Aug. 23, 
1988, 102 Stat. 1155; Pub. L. 103-182, title VI, Sec. 633, Dec. 8, 1993, 
107 Stat. 2198; Pub. L. 103-465, title II, Sec. 261(d)(1)(B)(i), Dec. 8, 
1994, 108 Stat. 4909.)

                       References in Text

    The Harmonized Tariff Schedule of the United States and the Tariff 
Schedules of the United States, referred to in subsecs. (c) and (d), are 
not set out in the Code. See Publication of Harmonized Tariff Schedule 
note set out under section 1202 of this title.
    For the effective date of title II of the Uruguay Round Agreements 
Act [Pub. L. 103-465], referred to in subsec. (d), as Jan. 1, 1995, see 
section 291 of Pub. L. 103-465, set out as an Effective Date of 1994 
Amendment note under section 1671 of this title.


                               Amendments

    1994--Subsec. (d). Pub. L. 103-465 inserted ``(as in effect on the 
day before the effective date of title II of the Uruguay Round 
Agreements Act) or section 1671 of this title'' after ``section 1303 of 
this title''.
    1993--Subsec. (a). Pub. L. 103-182, Sec. 633(1), substituted 
``Customs Service by written, electronic or such other means as the 
Secretary by regulation shall prescribe,'' for ``appropriate customs 
officer in the form and manner prescribed by regulations of the 
Secretary of the Treasury,'' in introductory provisions.
    Subsec. (b). Pub. L. 103-182, Sec. 633(2), substituted ``custody of 
the Customs Service'' for ``customs custody''.
    Subsec. (c). Pub. L. 103-182, Sec. 633(3), substituted ``chapter 98 
of the Harmonized Tariff Schedule of the United States'' for ``paragraph 
813''.
    1988--Subsec. (d). Pub. L. 100-418 inserted at end ``This subsection 
shall not apply with respect to increases in rates of duty resulting 
from the enactment of the Harmonized Tariff Schedule of the United 
States to replace the Tariff Schedules of the United States.''
    1979--Subsec. (d). Pub. L. 96-39 amended directory language of Pub. 
L. 93-618, Sec. 331(c), to correct a typographical error, and did not 
involve any change in text. See 1975 Amendment note below.
    1978--Subsec. (a)(3). Pub. L. 95-410, Sec. 101, added par. (3).
    Subsec. (d). Pub. L. 95-410, Sec. 204, substituted ``publication in 
the Federal Register'' for ``publication in the weekly Treasury 
Decisions''.
    1975--Subsec. (d). Pub. L. 93-618, as amended by Pub. L. 96-39, 
inserted ``or the imposition of countervailing duties under section 1303 
of this title'' after ``antidumping duties''.
    1970--Subsec. (a). Pub. L. 91-271 substituted reference to the 
appropriate customs officer for reference to the collector.
    1953--Act Aug. 8, 1953, amended section generally by dividing 
section into subsections, and by changing the provisions set out as 
subsecs. (a) and (b) to clarify such provisions with respect to 
effective dates of rates of duty.
    1938--Act June 25, 1938, amended section generally, among which 
changes it inserted provisions set out as subsecs. (c) and (d).


                    Effective Date of 1994 Amendment

    Section 261(d)(2) of title II of Pub. L. 103-465 provided that: 
``The amendments made by this subsection [amending this section and 
sections 1337, 1671, 1677i, 2192, and 2194 of this title and provisions 
set out as a note under section 1303 of this title] shall take effect on 
the effective date of this title [Jan. 1, 1995, see Effective Date of 
1994 Amendment note set out under section 1671 of this title].


                    Effective Date of 1988 Amendment

    Amendment by Pub. L. 100-418 effective Jan. 1, 1989, and applicable 
with respect to articles entered on or after such date, see section 
1217(b)(1) of Pub. L. 100-418, set out as an Effective Date note under 
section 3001 of this title.


                    Effective Date of 1975 Amendment

    Section 331(d) of Pub. L. 93-618, as amended by Pub. L. 103-465, 
title II, Sec. 261(d)(1)(A)(i), Dec. 8, 1994, 108 Stat. 4909, provided 
that:
    ``(1) The amendments made by this section [amending this section and 
sections 1303 and 1516 of this title] shall take effect on the date of 
the enactment of this Act [Jan. 3, 1975.]
    ``(2) For purposes of applying the provisions of section 303(a)(4) 
of the Tariff Act of 1930 [section 1303(a)(4) of this title] (as amended 
by subsection (a)) with respect to any investigation which was initiated 
before the date of the enactment of this Act [Jan. 3, 1975] under 
section 303 of such Act (as in effect before such date), such 
investigation shall be treated as having been initiated on the day after 
such date of enactment under section 303(a)(3)(B) of such Act.''


                    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.


           Effective Date of 1953 Amendment; Savings Provision

    Amendment by act Aug. 8, 1953, effective on and after thirtieth day 
following Aug. 8, 1953, and savings provision, see notes set out under 
section 1304 of this title.


                    Effective Date of 1938 Amendment

    Amendment by act June 25, 1938, effective on thirtieth day following 
June 25, 1938, except as otherwise specifically provided, see section 37 
of act June 25, 1938, set out as a note under section 1401 of this 
title.

                          Transfer of Functions

    Functions of all other 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 1950 
Reorg. Plan No. 26, 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. Customs officers, referred to in text, are 
under Department of the Treasury.
