[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: 19CFR148.23]

[Page 139-140]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 148--PERSONAL DECLARATIONS AND EXEMPTIONS--Table of Contents
 
  Subpart C--Examination of Baggage and Collection of Duties and Taxes
 
Sec. 148.23  Examination and clearance of baggage.

    (a) Articles free of duty. The inspector, including inspectors on 
trains or ferries, who examines the baggage of any person arriving in 
the United States may examine and pass, without limitation as to value, 
the following articles in such baggage or otherwise accompanying such 
person:
    (1) All articles which are for the personal or household use of the 
arriving person and are free of duty under Chapter 98, Subchapter IV, 
Harmonized Tariff Schedule of the United States (HTSUS) (19 U.S.C. 
1202), including automobiles and other articles under Sec. 148.32.
    (2) Works of art classifiable under subheadings 9701.10.00 or 
9701.90.00, HTSUS.
    (3) Works of art classifiable under subheadings 9702.00.00 or 
9703.00.00, HTSUS, upon compliance with Sec. 10.48 of this chapter.
    (b) Articles subject to duty. The inspector who examines the baggage 
of any person arriving in the United States may examine, determine the 
dutiable value of, collect duty on, and pass articles accompanying the 
arriving person which are for his personal or household use but are 
subject to duty, including articles imported to be disposed of by him as 
bona fide gifts.
    (c) Articles not for personal use--(1) Valued at not more than 
$2,000 (with exceptions). The inspector may also examine, determine the 
dutiable value of, collect duty on, and pass articles accompanying any 
person arriving in the United States properly listed on the baggage 
declaration which are not for

[[Page 140]]

the personal or household use of the declarant or which are intended for 
sale or are brought in on commission for another, provided the aggregate 
value of such articles is not more than $2,000 (except for articles 
valued in excess of $250 classified in Sections VII, VIII, XI, and XII; 
Chapter 94, and Chapter 99, Subchapter III and IV, HTSUS).
    (2) Valued over $2,000 (with exceptions). Articles in the baggage of 
or otherwise accompanying any person arriving in the United States which 
have an aggregate value over $2,000 (except for articles valued in 
excess of $250 classified in Sections VII, VIII, XI, and XII; Chapter 94 
and Chapter 99, Subchapters III and IV, HTSUS) and are not intended for 
his personal or household use, or are intended for sale or are brought 
in on commission for another, may be examined and entered and cleared on 
a baggage declaration at the place of their arrival with a passenger if:
    (i) The articles are accompanied by a proper invoice if one is 
required (see Sec. 141.83 of this chapter); and
    (ii) It is practicable to appraise the articles at the place of 
arrival.
    (d) Examination of tea for personal use imported in baggage. Tea for 
personal use in one or more packages weighing not more than 5 pounds 
each, when imported in a passenger's baggage, may be delivered without 
examination for purity under 21 U.S.C. 41-50 and without payment of the 
examination fee prescribed in 21 U.S.C. 46a.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 84-149, 49 FR 
28699, July 16, 1984; T.D. 86-118, 51 FR 22516, June 20, 1986; T.D. 89-
1, 53 FR 51264, Dec. 21, 1988; T.D. 89-82, 54 FR 36026, Aug. 31, 1989; 
T.D. 98-28, 63 FR 16417, Apr. 3, 1998]