### Question
What is the definition of person?


### Answer
The definition of **person** is as follows in *19 U.S.C. § 1401*:

> partnerships, associations, and corporations.

#### Citation:
  - *19 U.S.C. § 1401*
  - Heading: **CHAPTER 4-TARIFF ACT OF 1930 > SUBTITLE III-ADMINISTRATIVE PROVISIONS > Part I-Definitions and National Customs Automation Program > subpart a-definitions**

