No tax or other charge imposed by or pursuant to any law of the United States shall be construed to be a customs duty for the purpose of any statute relating to the customs revenue, unless the law imposing such tax or charge designates it as a customs duty or contains a provision to the effect that it shall be treated as a duty imposed under the customs laws. Nothing in this section shall be construed to limit or restrict the jurisdiction of the United States Court of International Trade or the United States Court of Appeals for the Federal Circuit.
June 17, 1930, ch. 497June 25, 1938, ch. 679, § 2052 Stat. 1087Pub. L. 96–417, title VI, § 601(8)94 Stat. 1744Pub. L. 97–164, title I, § 163(a)(3)96 Stat. 49(, title IV, § 528, as added , ; amended , , ; , , .)
Editorial Notes
Amendments
Pub. L. 97–1641982— substituted “Court of Appeals for the Federal Circuit” for “Court of Customs and Patent Appeals”.
Pub. L. 96–4171980— redesignated the United States Customs Court as the United States Court of International Trade.
Statutory Notes and Related Subsidiaries
Effective Date of 1982 Amendment
Pub. L. 97–164section 402 of Pub. L. 97–164section 171 of Title 28Amendment by effective , see , set out as a note under , Judiciary and Judicial Procedure.
Effective Date of 1980 Amendment
Pub. L. 96–417section 701(a) of Pub. L. 96–417section 251 of Title 28Amendment by effective , and applicable with respect to civil actions pending on or commenced on or after such date, see , set out as a note under , Judiciary and Judicial Procedure.
Effective Date
section 1401 of this titleSection effective on thirtieth day following , except as otherwise specifically provided, see section 37 of act , set out as an Effective Date of 1938 Amendment note under .