---
kind: "section"
citation: "19 C.F.R. § 159.46"
title: "19"
number: "159.46"
heading: "Marking duties."
url: "https://uscodex.org/cfr/19/159.46"
---

# §159.46. Marking duties.

- (a) **Based on dutiable value.** The marking duty prescribed by [section 304(f)](/cfr/19/304.md?p=f), Tariff Act of 1930, as amended ([19 U.S.C. 1304(f)](/usc/19/1304.md?p=f)), shall be assessed upon the dutiable value as defined in [section 503](/cfr/19/503.md), Tariff Act of 1930, as amended ([19 U.S.C. 1503](/usc/19/1503.md)).
- (b) **Suspension of liquidation.** The liquidation of entries shall not be suspended merely because the merchandise covered thereby is not legally marked, but, upon special application by the importer, the liquidation may be deferred for a reasonable time to permit the marking, destruction, or exportation of the merchandise.

## Notes

### Amendments

[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 90-51, 55 FR 28191, July 10, 1990]

### Authority

Authority: 19 U.S.C. 66, 1500, 1504, 1624. Subpart C also issued under 31 U.S.C. 5151. Subpart D also issued under 19 U.S.C. 1671 et seq. Subpart F also issued under 19 U.S.C. 1675c. Sections 159.4, 159.5, and 159.21 also issued under 19 U.S.C. 1315; Section 159.6 also issued under 19 U.S.C. 1321, 1505; Section 159.7 also issued under 19 U.S.C. 1557; Section 159.22 also issued under 19 U.S.C. 1507; Section 159.44 also issued under 15 U.S.C. 73, 74; Section 159.46 also issued under 19 U.S.C. 1304; Section 159.55 also issued under 19 U.S.C. 1558; Section 159.57 also issued under 19 U.S.C. 1516.

### Source

Source: T.D. 73-175, 38 FR 17482, July 2, 1973, unless otherwise noted.

### Amendments

[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 90-51, 55 FR 28191, July 10, 1990]