[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: 19CFR148.51]

[Page 146-147]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 148--PERSONAL DECLARATIONS AND EXEMPTIONS--Table of Contents
 
                       Subpart F--Other Exemptions
 
Sec. 148.51  Special exemption for personal or household articles.


    (a) Application of exemption. The exemption from duty and internal 
revenue tax contemplated by section 321(a)(2)(B), Tariff Act of 1930, as 
amended (19 U.S.C. 1321(a)(2)(B)), may be applied to articles for his 
personal or household use including gifts, but not for any business or 
commercial use, accompanying:
    (1) A nonresident arriving in the United States who is not entitled 
to an exemption for gifts under subheading 9804.00.30 Harmonized Tariff 
Schedule of the United States (HTSUS) (19 U.S.C. 1202) (see 
Sec. 148.44); or
    (2) A returning resident who is not entitled to the $400, $600, or 
$1,200 exemption for articles acquired abroad under subheading 
9804.00.65, 9804.00.70 or 9804.00.72, HTSUS (see Subpart D of this 
part).
    (b) Limitations. No article accompanying a person arriving in the 
United States shall be exempted from duty or internal revenue tax under 
section 321(a)(2)(B), Tariff Act of 1930, as amended, if any article 
accompanying such person is subject to duty or tax by reason of the 
following limitations on the application of this exemption:
    (1) Value of articles. The exemption shall be allowed only when the 
aggregate fair retail value of all articles not otherwise entitled to an 
exemption does not exceed $200.
    (2) Articles subject to internal revenue tax. The exemption shall 
not be applied

[[Page 147]]

to articles subject to internal revenue tax other than:
    (i) Cigarettes not in excess of 50;
    (ii) Cigars not in excess of 10;
    (iii) Alcoholic beverages not in excess of 150 milliliters; or
    (iv) Alcoholic perfumery not in excess of 150 milliliters; or
    (c) Family grouping. Family grouping of the exemption shall not be 
allowed.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 78-394, 43 FR 
49789, Oct. 25, 1978; T.D. 80-179, 45 FR 45580, July 7, 1980; T.D. 86-
118, 51 FR 22516, June 20, 1986; T.D. 89-1, 53 FR 51265, Dec. 21, 1988; 
T.D. 94-51, 59 FR 30296, June 13, 1994; T.D. 97-75, 62 FR 46442, Sept. 
3, 1997; T.D. 99-64, 64 FR 43267, Aug. 10, 1999]