19 U.S.C. § 2071: Establishment of Service; Commissioner; appointment

There shall be in the Department of the Treasury a service to be known as the United States Customs Service, and a Commissioner of Customs. The Commissioner of Customs, who shall be appointed by the President by and with the advice and consent of the Senate, shall—(1) be at the head of the United States Customs Service; (2) carry out the duties and powers prescribed by the Secretary of the Treasury; and (3) report to the Secretary of the Treasury through such other officials as may be designated by the Secretary.