19 C.F.R. § 141.104 Computation of duties.
Title 19 - Customs Duties
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]
Title 19: Customs Duties
PART 141—ENTRY OF MERCHANDISE
Subpart G—Deposit of Estimated Duties
§ 141.104 Computation of duties.