§ 541
Entry of goods falsely classified
Official text prohibited actmental stateif conditionpenaltylegal term
Whoever knowingly effects any entry of goods, wares, or merchandise, at less than the true weight or measure thereof, or upon a false classification as to quality or value, or by the payment of less than the amount of duty legally due, shall be or imprisoned not more than two years, or both.
History: (June 25, 1948, ch. 645, 62 Stat. 715 (PDF, 39 MB); Pub. L. 103–322, title XXXIII, §330016(1)(K), Sept. 13, 1994, 108 Stat. 2147 (PDF, 52 MB).)
Simplified explanation
It is a federal crime to knowingly bring goods into the country by understating their weight or measure, giving a false description of their quality or value, or paying less import tax (duty) than is legally owed.