[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: 19CFR191.44] [Page 546] TITLE 19--CUSTOMS DUTIES CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY PART 191--DRAWBACK--Table of Contents Subpart D--Rejected Merchandise Sec. 191.44 Destruction under Customs supervision. A claimant may destroy merchandise and obtain rejected merchandise drawback by complying with the procedures set forth in Sec. 191.71 of this part relating to destruction.