[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: 19CFR148.45]

[Page 146]
 
                        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. 148.45  Vehicles and other conveyances.

    Nonresidents are entitled to entry free of duty and internal revenue 
tax under subheading 9804.00.35 and Chapter 98, U.S. Note 3, Harmonized 
Tariff Schedule of the United States (19 U.S.C. 1202), for automobiles, 
trailers, aircraft, motorcycles, bicycles, baby carriages, boats, horse-
drawn conveyances, horses, and similar means of transportation and the 
usual equipment accompanying them, if such articles are imported in 
connection with the arrival of the nonresident to be used in the United 
States only for the transportation of the nonresident, his family and 
guests, and such incidental carriage of articles as may be appropriate 
to his personal use of the conveyance.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 
51265, Dec. 21, 1988]