[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR144.1]

[Page 66]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 144--WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS--Table of Contents
 
                      Subpart A--General Provisions
 
Sec. 144.1  Merchandise eligible for warehousing.


    (a) Types of merchandise. Any merchandise subject to duty may be 
entered for warehousing except for perishable merchandise and explosive 
substances (other than firecrackers). Dangerous and highly flammable 
merchandise, though not classified as explosive, shall not be entered 
for warehouse without the written consent of the insurance company 
insuring the warehouse in which the merchandise is to be stored.
    (b) [Reserved]
    (c) Merchandise previously entered. If merchandise has been entered 
under other than a warehouse entry and has remained in continuous 
Customs custody, a warehouse entry may be substituted for the previous 
entry. If estimated duties were deposited with the superseded previous 
entry, that entry shall be liquidated for refund of the estimated duties 
without awaiting liquidation of the warehouse entry. All copies of the 
warehouse entry shall bear the following notation: This entry is in 
substitution of ------------------------; entry No. ------------, dated 
------------------------.

[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 82-204, 47 
FR 49376, Nov. 1, 1982; T.D. 84-149, 49 FR 28699, July 16, 1984]