[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: 19CFR148.42]

[Page 145]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 148--PERSONAL DECLARATIONS AND EXEMPTIONS--Table of Contents
 
                 Subpart E--Exemptions for Nonresidents
 
Sec. 148.42  Personal effects.

    (a) Exemption. A nonresident arriving in the United States, 
regardless of age, is entitled under subheading 9804.00.20, and Chapter 
98, U.S. Note 3, Harmonized Tariff Schedule of the United States (19 
U.S.C. 1202), to entry free of duty and internal revenue tax for his 
wearing apparel, articles of personal adornment, toilet articles, and 
similar personal effects. ``Similar personal effects'' include all 
articles intended and appropriate for the personal use of the 
nonresident while traveling, such as hunting and fishing equipment, 
wheelchairs for invalids or crippled persons, pet and hunting dogs, and 
the like.
    (b) Application of exemption. The exemption applies only to articles 
which were actually owned by the nonresident and in his possession 
abroad at the time of, or prior to, his departure for the United States. 
The articles must be appropriate for the personal use of the 
nonresident, and intended only for such use and not as a gift for 
another person nor for sale.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 
51264, Dec. 21, 1988]