27 C.F.R. § 28.43
Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended ( 19 U.S.C. 1309 ); sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended, 1335, as amended ( 26 U.S.C. 5053 , 5055 )
27 C.F.R. § 28.43
Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended ( 19 U.S.C. 1309 ); sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended, 1335, as amended ( 26 U.S.C. 5053 , 5055 )