19 CFR § 151.55 - Deductions for loss during processing.

---
identifier: "/us/cfr/t19/s151.55"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 151.55 - Deductions for loss during processing."
title_number: 19
title_name: "Customs Duties"
section_number: "151.55"
section_name: "Deductions for loss during processing."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "151"
part_name: "EXAMINATION, SAMPLING, AND TESTING OF MERCHANDISE"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1202 (General Note 3(i) and (j), Harmonized Tariff Schedule of the United States (HTSUS)), 1624;"
regulatory_source: "T.D. 73-175, 38 FR 17470, July 2, 1973, unless otherwise noted."
cfr_part: "151"
---


# 151.55 Deductions for loss during processing.

Deductions for the loss of copper, lead, or zinc content during processing, as authorized by Chapter 26, Additional U.S. Note 1, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), shall be made by the Center director in the liquidation of any entry only if the importer has followed the procedures set forth in that headnote. See §§ 19.17 through 19.25 of this chapter for procedures applicable to bonded smelting and refining warehouses.

[T.D. 73-175, 38 FR 17470, July 2, 1973, as amended by T.D. 89-1, 53 FR 51269, Dec. 21, 1988]