[Congressional Record Volume 158, Number 62 (Friday, April 27, 2012)]
[House]
[Page H2279]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. HERGER:
        H.R. 5104.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Congress has the authority to lay and collect duties as 
     enumerated in Article I, Section 8, Clause 1 of the U.S. 
     Constitution.