[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR4.40]

[Page 37-38]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 4--VESSELS IN FOREIGN AND DOMESTIC TRADES--Table of Contents
 
Sec. 4.40  Equipment, etc., from wrecked or dismantled vessels.

    Ship's or sea stores, supplies, and equipment of a vessel wrecked 
either in the waters of the United States or outside such waters, on 
being recovered and brought into a United States port, and like articles 
landed from a vessel dismantled in a United States port shall be subject 
to the same Customs treatment as would apply if the articles were landed 
from a vessel arriving

[[Page 38]]

in the ordinary course of trade. Parts of the hull and fittings 
recovered from a vessel which arrived in the United States in the course 
of navigation and was wrecked in the waters of the United States or was 
dismantled in this country are free of duties and import taxes, but if 
such articles are recovered from vessels outside the waters of the 
United States and brought into a United States port, they shall be 
treated as imported merchandise.