Section 161
SEC. 161. The description on the entry of the merchandise shall be in terms of tariff laws and in the currency of the invoice, and the values of the several classes of merchandise shall be separately placed under their respective rates of duty, as claimed by the importer, and the totals of each class duly shown. The rates of duty thus stated oil the entry shall be advisory only, and shall not govern the collector's classification for the assessment of duty.