TITLE 46 - US CODE - CHAPTER 1 - ADMINISTRATION OF SHIPPING LAWS

46 USC Appendix 3 - Measurement and numbering; tonnage tax

The Commissioner of Customs shall be charged with the supervision of the laws relating to the admeasurement of vessels, and the assigning of signal letters thereto, and of designating their official number; and on all questions of interpretation growing out of the execution of the laws relating to these subjects, and relating to the collection of tonnage tax, and to the refund of such tax when collected erroneously or illegally, his decision shall be final.

46 USC Appendix 9 - Delegation of classification functions

(a) , (b) Repealed. Pub. L. 98–89, § 4(b), Aug. 26, 1983, 97 Stat. 600 
(c) Report on delegation of classification functions 
The Secretary of the department in which the Coast Guard is operating shall report to the Congress on the implementation of subsections (a) and (b) of this section within 6 months of December 29, 1981, and annually thereafter for 3 years. Such report shall include the views of the affected industry on the implementation of those subsections.
(d) Repealed. Pub. L. 98–89, § 4(b), Aug. 26, 1983, 97 Stat. 600