19 C.F.R. § 152.108 Unacceptable bases of appraisement.
Title 19 - Customs Duties
For the purposes of this subpart, imported merchandise may not be appraised on the basis of: (a) The selling price in the United States of merchandise produced in the United States; (b) A system that provides for the appraisement of imported merchandise at the higher of two alternative values; (c) The price of merchandise in the domestic market of the country of exportation; (d) A cost of production, other than a value determined under §152.106 for merchandise that is identical merchandise, or similar merchandise, to the merchandise being appraised; (e) The price of merchandise for export to a country other than the United States; (f) Minimum values for appraisement; (g) Arbitrary or fictitious values. [T.D. 81–7, 46 FR 2600, Jan. 12, 1981, as amended by T.D. 85–123, 50 FR 29956, July 23, 1985]
Title 19: Customs Duties
PART 152—CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE
Subpart E—Valuation of Merchandise
§ 152.108 Unacceptable bases of appraisement.