19 CFR § 152.100 - Interpretative notes.

---
identifier: "/us/cfr/t19/s152.100"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 152.100 - Interpretative notes."
title_number: 19
title_name: "Customs Duties"
section_number: "152.100"
section_name: "Interpretative notes."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "152"
part_name: "CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1401a, 1500, 1502, 1624;"
regulatory_source: "T.D. 73-175, 38 FR 17477, July 2, 1973, unless otherwise noted."
cfr_part: "152"
---


# 152.100 Interpretative notes.

The interpretative notes set forth in this subpart have been derived from information contained in the Statement of Administrative Action relating to customs valuation, submitted to and approved by Congress along with the Trade Agreements Act of 1979 (Pub. L. 96-39), and will have the force and effect of regulations issued under this subpart.