[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR148.64]

[Page 152]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 148--PERSONAL DECLARATIONS AND EXEMPTIONS--Table of Contents
 
            Subpart G--Crewmember Declarations and Exemptions
 
Sec. 148.64  Administrative exemption.

    (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 the 
personal and household use, including gifts, of a crewmember arriving in 
the United States who is not entitled to an exemption under subheading 
9804.00.30, 9804.00.65, 9804.00.70, or 9804.00.72, Harmonized Tariff 
Schedule of the United States (HTSUS) (see Secs. 148.66(c) and 148.65). 
The exemption may be applied when the crewmember is entitled to an 
exemption under subheading 9804.00.80, HTSUS (19 U.S.C. 1202), for 
articles for use while on temporary leave (Sec. 148.63).
    (b) Limitations. No article accompanying a crewmember 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 crewmember is subject to duty or internal 
revenue tax by reason of the following limitations.
    (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 to any article subject to internal revenue tax in 
addition to any articles allowed an exemption under subheading 
9804.00.80, HTSUS (19 U.S.C. 1202), 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 
(Subheading 9805.00.50, HTSUS (19 U.S.C. 1202, 1321)). [T.D. 80-179.].

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 80-179, 45 FR 
45580, July 7, 1980; T.D. 84-149, 49 FR 28699, July 16, 1984; 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]