19 C.F.R. § 141.90 Notation of tariff classification and value on invoice.
Title 19 - Customs Duties
(a) [Reserved] (b) Classification and rate of duty. The appropriate subheading of the Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), and the rate of duty shall be noted by the importer in the left-hand portion of the invoice, next to the articles to which they apply. (c) Value. The importer shall show in clear detail on the invoice or on an attached statement the computation of all deductions from total invoice value, such as nondutiable charges, and all additions to invoice value which have been made to arrive at the aggregate entered value. In addition, the entered unit value for each article on the invoice shall be shown where it is different from the invoiced unit value. (d) Importer's notations in blue or black ink. All notations made on the invoice by the importer or broker shall be in blue or black ink. [T.D. 73–175, 38 FR 17447, July 2, 1973, as amended by T.D. 89–1, 53 FR 51262, Dec. 21, 1988; T.D. 99–64, 64 FR 43266, Aug. 10, 1999]
Title 19: Customs Duties
PART 141—ENTRY OF MERCHANDISE
Subpart F—Invoices
§ 141.90 Notation of tariff classification and value on invoice.