31 U.S.C. § 308
United States Customs Service
The United States Customs Service, established under section 1 of the Act of March 3, 1927 ( 19 U.S.C. 2071 ), is a service in the Department of the Treasury.
( Pub. L. 97–258 , Sept. 13, 1982 , 96 Stat. 880 .)