---
kind: "section"
citation: "19 C.F.R. § 145.26"
title: "19"
number: "145.26"
heading: "Rates of duty not binding."
url: "https://uscodex.org/cfr/19/145.26"
---

# §145.26. Rates of duty not binding.


Rates of duty assessed on a mail entry, whether assessed on the original entry or as amendments under [§ 145.24](/cfr/19/145.24.md), are not binding for future importations. A binding ruling on tariff classification may be obtained in accordance with the procedures set forth in [part 177](/cfr/19/part177.md) of this chapter.


## Notes

### Amendments

[T.D. 73-175, 38 FR 13369, May 21, 1973, as amended at 38 FR 17469, July 2, 1973; T.D. 78-99, 43 FR 13061, Mar. 29, 1978]

### Authority

Authority: 19 U.S.C. 66, 1202 (General Note 3(i)), Harmonized Tariff Schedule of the United States, 1624. Section 145.4 also issued under 18 U.S.C. 545, 19 U.S.C. 1618; Section 145.11 also issued under 19 U.S.C. 1481, 1485, 1498; Section 145.12 also issued under 19 U.S.C. 1315, 1484, 1498; Section 145.15 is also issued under 19 U.S.C. 1623; Sections 145.22 through 145.23 also issued under 19 U.S.C. 1501, 1514; Section 145.31 also issued under 19 U.S.C. 1321; Section 145.32 also issued under 19 U.S.C. 1321, 1498; Sections 145.35 through 145.38, 145.41, also issued under 19 U.S.C. 1498; Section 145.51 also issued under 19 U.S.C. 1305; Section 145.54 also issued under 19 U.S.C. 1618; Subpart G also issued under 19 U.S.C. 1415, 1436.

### Source

Source: T.D. 73-135, 38 FR 13369, May 21, 1973, unless otherwise noted.

### Amendments

[T.D. 73-175, 38 FR 13369, May 21, 1973, as amended at 38 FR 17469, July 2, 1973; T.D. 78-99, 43 FR 13061, Mar. 29, 1978]