Title 19 › CHAPTER 4 — TARIFF ACT OF 1930 › SUBTITLE VI — SOFTWOOD LUMBER › § 1683
Defines key words used for the softwood lumber rules. Appropriate congressional committees means the Senate Committee on Finance and the House Committee on Ways and Means. Country of export means the country (including any part of it) that the lumber is shipped from before entering the United States. Customs laws of the United States means any law or rule enforced by U.S. Customs and Border Protection. Export charges means any tax, fee, or charge collected by the country of export under an international agreement with the United States. Export price means the F.O.B. value at the facility of the last primary processing for simply processed lumber, with special F.O.B. rules when lumber is remanufactured before export depending on whether the remanufacturer holds tenure rights, bought standing timber directly, or is related to someone who did; if an F.O.B. value cannot be found, use the market price in the country of export for identical goods sold at about the same time, following an order of preference based on level of trade and quantity, and using the level-of-trade rules in 19 C.F.R. 351.412(c) as of January 1, 2008. Related persons are defined by tests in the tax code (26 U.S.C. 152(a), 267(b), and 1563(a)) with “5 percent” substituted where other percent thresholds appear, and also include officers, directors, and employers. Tenure rights means rights to harvest timber from public land granted by the country of export. F.O.B. means a value that includes charges the buyer must pay, including costs to place the goods on board a conveyance, but not actual shipping charges or any export charges. HTS means the Harmonized Tariff Schedule of the United States (19 U.S.C. 1202) as in effect on January 1, 2008. Person includes individuals, partnerships, corporations, associations, organizations, business trusts, government entities, or other entities under U.S. jurisdiction. United States means the customs territory of the United States as defined in General Note 2 of the HTS.
Full Legal Text
Customs Duties, Source: USLM XML via OLRC
Legislative History
Reference
Citation
19 U.S.C. § 1683
Title 19, Customs Duties
Last Updated
Sep 22, 2026
Release point: 119-110