19 U.S.C. § 391 — Ascertainment of duties on grain
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Import duties on grain are figured by weight, not by measuring volume. The law sets a fixed weight for a 'bushel' of each grain type. For example, a bushel of wheat is sixty pounds, and a bushel of oats is thirty-two pounds.
To estimate the import duties owed on grain, the number of bushels is figured by weighing the grain, not by measuring its volume. This section sets the weight of a bushel for each grain, using standard avoirdupois weight: sixty pounds for wheat, fifty-six pounds for corn, fifty-six pounds for rye, forty-eight pounds for barley, thirty-two pounds for oats, sixty pounds for peas, and forty-two pounds for buckwheat.
For the purpose of estimating the duties on importations of grain, the number of bushels shall be ascertained by weight, instead of by measuring; and sixty pounds of wheat, fifty-six pounds of corn, fifty-six pounds of rye, forty-eight pounds of barley, thirty-two pounds of oats, sixty pounds of peas, and forty-two pounds of buckwheat, avoirdupois weight, shall respectively be estimated as a bushel.
Source credit: (R.S. § 2919.)
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