§ 141.104 Computation of duties.

19 CFR 141.104

Part 141: Entry of Merchandise · 2025 edition

In computing estimated duties, fractional parts of dollars and quantities shall be rounded off in accordance with § 159.3 of this chapter. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 99-64, 64 FR 43266, Aug. 10, 1999]

Source: eCFR (Title 19, 2025 Annual Edition). Regulatory text is a U.S. government work. Verify against the official eCFR before relying on it. Not legal advice.