(b) Three conditions are required under item 806.30, Tariff Schedules of the United States: "

(1) The article sent abroad for further processing must be an article of metal (except precious metal) manufactured in the United States, or manufactured abroad and subjected to a process of manufacture in the United States.

(2) The article must be subjected to a further processing abroad; and

(3) The returned article must be one which is to be subjected to further processing after return to the United States.

(c) Articles may not be entered under the provisions of item 806.20 or item 806.30, Tariff Schedules of the United States, if they come within the purview of schedule 8, part 1B, headnote 1, Tariff Schedules of the United States.

(d) Before the exportation of any article to be subject on return to the United States to duty on the value of repairs, alterations, or processing effected abroad, as provided for in item 806.20 or item 806.30, Tariff Schedules of the United States, a declaration and application shall be filed in duplicate on customs Form 4455 by the owner or exporter with the collector of customs or appraiser of merchandise at a time before the departure of the exporting conveyance which will permit an examination of the article.

(e) In the case of articles of metal (except precious metal) which may be claimed dutiable on the value of processing under item 806.30, Tariff Schedules of the United States, a statement shall be included on the reverse side of customs Form 4455 by the exporter or owner substantially as follows:

The articles described in this certificate were manufactured in the United States by ; or if of foreign

(Name and address) origin, were subjected to

(Show processes of

manufacture, such as, molding, machining, in the United States by

casting, etc.)

(Name and address)

The articles in their changed condition will be returned for further processing by

(Name and address, if known)

(f) The applicant shall be notified on customs Form 4455 of the place to which See footnote on p. 163.

he shall deliver the articles for examination. All expense in connection with the delivery of the articles, cording, sealing, marking, and transfer to the exporting conveyance shall be borne by the exporter. The exportation of the articles shall be under customs supervision, except in the case of exportation by mail of any article identifiable by the manufacturer's mark or number. A photograph or other means of identification shall be furnished when required by the customs examining officer.

(g) When the report of the customs officer showing the examination of the articles and their lading on the exporting conveyance or delivery for mailing has been endorsed on the Form 4455 covering the articles, the duplicate copy of such form shall be delivered to the exporter, and the original shall be filed in the collector's office.

(h) When articles other than those exported by mail or parcel post are examined and registered at one port and exported for repairs, alterations, or processing through another port, they shall be forwarded to the port of exportation under a transportation and exportation entry.

(i) There shall be filed in connection with an entry covering articles entered under the provisions of item 806.20 or 806.30, Tariff Schedules of the United States, a statement of the person who performed such repairs, alterations, or processing in substantially the following form:

---

(Name and address of owner or exporter in the United States)

that they were received by me (us) for the sole purpose of being repaired, altered, or processed; that only the repairs, alterations, or processing described below were effected by me (us); that the full cost or (when no charge is made) fair market value of such repairs, alterations, or processing and the value of the articles after repair, alteration, or processing are correctly stated below; and that no substitution whatever has been made to replace any of the articles originally received by me (us) from the owner or exporter thereof mentioned above.

(j) There shall be filed in connection with the entry the certificate of registration (customs Form 4455) and a declaration made by the consignee, owner, or an agent having knowledge of the facts that the articles entered in their repaired, altered, or processed condition are the same articles covered by the certificate of registration. This declaration shall also show that the full cost or (when no charge is made) fair market value of the repairs, alterations, or processing is correctly stated in the entry. Where articles of metal (not including any precious metal) are claimed to be subject to the provisions of item 806.30, Tariff Schedules of the United States, there shall be included a concise statement as to the nature of the processing performed outside the United States immediately prior to the current importation and as to the processing to be performed thereafter in the United States, showing the name and address of the processor who will do the subsequent processing. When articles are exported and registered on a customs Form 4455, as provided for in this section, and the articles are reimported at a port other than the port from which exported, the duplicate Form 4455 may be used in making entry at such port of reimportation. Where entry at such port is to be made for only a portion of the merchandise covered by the duplicate Form 4455, the collector may make an extract for use at his port and transmit the duplicate Form 4455 with notation of the extract to the collector at the port of exportation. With respect to additional entries to be made at the same or other ports of reimportation, the collector at the port of exportation (where the original Form 4455 is filed) will, upon request by the importer or the collector at the port of reimportation, issue to the collector at the port of reimportation, an extract of

Form 4455 for use in making entry at that port.

(k) In any case where an imported article was exported for repairs, alterations, or processing without compliance with the registration requirements of this section, the collector may waive such evidence if he is satisfied that the returned merchandise is entitled to entry under item 806.20 or item 806.30, and that the failure to comply with the registration requirements was due to inadvertence, mistake, or inexperience, and not to negligence or bad faith. Collectors may, in their discretion, also waive the registration requirements of this section prior to exportation of the articles upon application in writing by an exporter-importer located within their district when it is indicated that the duty on the merchandise would be less than $25 if not within the purview of item 806.20 or item 806.30, and it is indicated that the shipment on its return to the United States will be covered by a mail or other informal entry. Customs Form 4455, appropriately modified, may be used by collectors in issuing the waiver.

(1) Collectors shall require at the time of entry a deposit of estimated duties based upon the full cost or fair market value, as the case may be, of the repairs, alterations, or processing. The cost or fair market value, as the case may be, of the repairs, alterations, or processing outside the United States which is to be set forth in the invoice and entry papers as the basis for the assessment of duty under item 806.20 or 806.30, shall be limited to the cost or value of the repairs, alterations, or processing actually performed abroad and shall not include any of the expenses incurred in this country, whether by way of engineering costs, preparation of plans or specifications, furnishing of tools or equipment for doing the repairs, alterations or processing abroad or otherwise. § 10.10 Newsreel films.

Where free entry is claimed for newsreel films under the provisions of item 724.05, Tariff Schedules of the United States, there shall be furnished in connection with the entry a statement of

8 "Newsreels, not developed, of current events abroad ***." (Item 724.05, Tariff Schedules of the United States.)

the cameraman, shipper, or other person having knowledge of the facts, identifying the films with the invoice and stating that the basic films have to the best of his knowledge and belief been exposed abroad and that they are shipped for use as newsreel of current events abroad. The invoice shall state the footage and title of each subject.

§ 10.11

10

HOUSEHOLD EFFECTS

Declaration.

are

(a) When household effects. claimed to be free of duty under item 810.10 Tariff Schedules of the United States a declaration of the owner on customs Form 3297 in the case of a returning resident of the United States, or customs Form 3299 in any other case, shall be required to support the claim for free duty.

(b) If it is impracticable to produce such declaration at the time of entry, the consignee may give a bond on customs Form 7551 or 7553 for the production of the owner's declaration within 6 months. § 10.12

Use abroad.

The free entry of household effects under item 810.10, Tariff Schedules of the United States is limited to such as are similar to books, libraries, furniture, carpets, paintings, tableware, and other usual household furnishings. Automobiles, horses, carriages, sleighs, boats, and similar articles, and wines, provisions, and other consumable supplies do not constitute similiar household effects within the meaning of item 810.10, Tariff Schedules of the United States. Articles such as office safes and office furniture used abroad in business pursuits are not entitled to free entry as household effects.

10 "Books, libraries, usual and reasonable furniture, and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale ** *." (Item 810.10, Tariff Schedules of the United States.)

"The year of use need not immediately precede the time of importation nor need it be continuous.

As a general rule, household effects arriving more than 10 years after the last arrival of the importer in the United States from the country in which the effects were

who may, in his discretion, require evidence other than the declaration of the applicant.

(b) Household effects used abroad not less than 1 year by a family of which the importer was a resident member for not less than 1 year during such period of use may be passed free of duty, whether or not the importer owned the effects at the time of such use.

(c) The free entry of household effects under item 810.10, Tariff Schedules of the United States shall be allowed to residents of the United States as well as to nonresidents.

EFFECTS OF CITIZENS DYING ABROAD;
TOOLS OF TRADE

§ 10.14 Effects of citizens dying abroad; procedure.

(a) Articles claimed to be free of duty under item 815.00, Tariff Schedules of the United States," as the effects of citizens of the United States dying abroad shall be entered in accordance with the provisions of § 8.50 of this chapter or if not exceeding $250 in value, entry may be permitted under § 8.51.

(b) The collector shall require in connection with the entry the written statement of a person having knowledge of the facts or otherwise satisfy himself as to the citizenship of the deceased owner of the effects at the time of his death. § 10.15 Tools of trade.

When professional books, implements, instruments, or tools of trade, occupation, or employment are claimed to be

used should not be admitted free under item 810.10, Tariff Schedules of the United States. If, however, the collector is satisfied from the importer's explanation that the effects were unavoidably detained beyond the 10-year period he may admit them to free entry upon the filing of a declaration on customs Form 3297 in the case of a returning resident of the United States or customs Form 3299 in any other case. In no case shall free entry be allowed under item 810.10, Tariff Schedules of the United States when a period of 25 years or more has elapsed since the last arrival of the importer in the United States from the country in which the effects were used. (T. D.'s 38668, 40174, 41985)

14 "Personal and household effects, not stock in trade, the title to which at the time of importation is in the estate of a citizen of the United States who died abroad • *." (Item 815.00, Tariff Schedules of the United States.)

free of duty under item 811.16 16 or item 810.20, Tariff Schedules of the United States, a declaration of the emigrant or returning individual shall be required to support the claim of free entry. The declaration shall be on customs Form 3299 if the declarant is an emigrant or nonresident returning from abroad, and on customs Form 3297 if the declarant is a returning resident of the United States, except that, as to any such articles claimed to be free of duty under the said item 810.20, an oral declaration of the returning individual may be accepted in lieu of a written declaration.

§ 10.16

PASSENGERS' BAGGAGE 20

Status of passengers.

(a) Persons arriving from foreign countries shall be divided into two classes for customs purposes: (1) Residents of the United States returning from abroad, and (2) all other persons, hereinafter referred to as nonresidents.

(b) Citizens of the United States, or persons who have formerly resided in the United States, shall be deemed to be residents thereof returning from abroad within the meaning of "residents" as used in schedule 8, part 2A, Tariff Schedules of the United States, in the absence of satisfactory evidence that they have established a home elsewhere. The residence of a wife shall be deemed to be that of her husband unless satisfactory evidence is presented that the

16 "Articles by or for the account of any person emigrating from a foreign country to the United States:

"Professional books, implements, instruments, and tools of trade, occupation, or employment (not including theatrical scenery, properties, or apparel, and not including articles for use in any manufacturing establishment, for any other person, or for sale), owned and used by him abroad * * *.” (Item 811.10, Tariff Schedules of the United States.)

13 "Articles imported by or for the account of any person arriving in the United States from a foreign country:

50-038-71-11

wife has established a separate residence elsewhere. The residence of a minor child shall be presumed to be that of his parents.

(c) Any person arriving in the United States who is not a resident of the United States or who, though a resident of the United States, is not returning from abroad shall be treated for the purposes of the regulations in this part as a nonresident.

§ 10.17 Exemptions for returning residents.

(a) Personal and household effects taken abroad. Each returning resident is entitled under item 813.10 and schedule 8, part 2, headnote 1, Tariff Schedules of the United States," to bring in free of duty and internalrevenue tax all personal and household effects which he took abroad. If any such effect has been advanced in value or improved in condition while abroad by repairs (including cleaning) not merely incidental to wear or use while abroad, or by alterations (including additions) which did not change the identity of the article, the cost or value of such repairs or alterations is subject to duty, unless all or part of such cost or value is covered by an allowance of the $100 or $200 exemption hereinafter mentioned. An effect taken abroad and there changed into a different article is dutiable at its full value when returned to the United States, unless covered in whole or in part by some provision for free entry.

(b) Articles acquired abroad. Subject to the limitations and conditions hereinafter stated, each returning resident is entitled under items 813.30 and 813.31, and schedule 8, part 2, headnote 1, Tariff Schedules of the United States,"

21 "All personal and household effects taken abroad by him or for his account • • (Item 813.10, Tariff Schedules of the United States.)

"1. Any article exempted under this part from the payment of duty shall be exempt also from the payment of any internal revenue tax imposed upon or by reason of importation." (Schedule 8, part 2, headnote 1, Tariff Schedules of the United States.) 22 "Other articles accompanying such person, including (but only in the case of an individual who has attained the age of 21) not more than 1 quart of alcoholic beverages (or 1 wine gallon of such beverages if such individual arrives directly or indirectly from American Samoa, Guam, or the Virgin Islands of the United States, not more than 1

to bring in free of duty and internal revenue tax articles for his personal or household use which were purchased or otherwise acquired abroad merely as an incident of the foreign journey from which he is returning and which accompany him on his arrival. The aggregate fair retail value in the country of acquisition of such articles shall not exceed $100 or, in the case of a resident arriving directly or indirectly from American Samoa, Guam, or the Virgin Islands of the United States, $200, of which not more than $100 shall have been acquired elsewhere than in such insular possession. These exemptions do not apply to articles intended for sale or acquired on commission, i.e., for the account of another person, with or without compensation for the service rendered.

(c) Gifts. An article acquired abroad by a returning resident and imported by him to be disposed of after importation as his bona fide gift is for the personal use of the importer.

(d) Tobacco products, alcoholic beverages, and foodstuffs. Cigars, cigarettes, manufactured tobacco, alcoholic beverages, and foodstuffs may be included in the exemption to which a returning resident is entitled: Provided, The exemption shall not include:

(1) More than 100 cigars;

(2) Any alcoholic beverages in the case of an individual who has not attained the age of 21;

quart of which shall have been acquired elsewhere than in such insular possessions) and including not more than 100 cigars, acquired abroad as an incident of the journey from which he is returning, for his personal or household use, but not imported for the account of any other person nor intended for sale, if declared in accordance with regulations of the Secretary of the Treasury:

"Articles not over $100 (or $200 in the case of persons arriving directly or indirectly from American Samoa, Guam, or the Virgin Islands of the United States, not more than $100 of which shall have been acquired elsewhere than in such insular possessions) in aggregate fair retail value in the country of acquisition, if such person arrives from the Virgin Islands of the United States or from a contiguous country which maintains a free zone or free port, or arrives from any other country after having remained beyond the territorial limits of the United States for a period of not less than 48 hours, and in either case has not claimed an exemption under this item (813.31) or under item 915.30 within the 30 days immediately preceding this arrival." (Items 813.30, 813.31, Tariff Schedules of the United States.)

(3) More than 1 quart of alcoholic beverages in the case of an individual who does not arrive directly or indirectly from American Samoa, Guam, or the Virgin Islands of the United States;

(4) More than 1 wine gallon of alcoholic beverages in the case of an individual who arrives directly or indirectly from American Samoa, Guam, or the Virgin Islands of the United States (not more than 1 quart of which shall have been acquired elsewhere than in such insular possessions).

(e) Application of exemption to articles subject to the highest rates of duty. The $100 or $200 exemption shall be applied to the aggregate fair retail value in the country of acquisition of the articles subject to the highest rates of duty.23 If an internal revenue tax is applicable, it shall be combined with the duty in determining which rates are highest.

(f) Family grouping of exemptions. Each member of a family is entitled to the $100 or $200 exemption, subject to the conditions prescribed in schedule 8, part 2, Tariff Schedules of the United States. Articles belonging to one person cannot be included in the $100 or $200 exemption of another person, but when members of a family residing in one household travel together on their return to the United States, the $100 or $200 exemption to which the several members of the family may be entitled may be grouped and allowed without regard to which member is the owner of the articles except in the case of alcoholic beverages when such a member has not attained the age of 21. A grouped exemption shall not include any exemption for a family member not entitled to it in his own right, nor shall a grouped exemption be applied to any property of such a member. The term "members of a family residing in one household," as used herein, shall include all persons, regardless of age, related by blood, marriage, or adoption, who lived together in one household at their last permanent residence and who intend to live together in one household after their return to the United States. No exemption allowable to a resident servant accompanying the family shall be included in the family grouping.

23 When the $100 or $200 exemption has been so applied, another claim for the $100 or $200 exemption within the following 30 days cannot be allowed. See § 23.5 (c) of this chapter.