[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR146.41]



[Page 106]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 146_FOREIGN TRADE ZONES--Table of Contents

 

                Subpart D_Status of Merchandise in a Zone

 

Sec.  146.41  Privileged foreign status.





    (a) General. Foreign merchandise which has not been manipulated or 

manufactured so as to effect a change in tariff classification will be 

given status as privileged foreign merchandise on proper application to 

the port director.

    (b) Application. Each application for this status will be made on 

Customs Form 214 at the time of filing the application for admission of 

the merchandise into a zone or at any time thereafter before the 

merchandise has been manipulated or manufactured in the zone in a manner 

which has effected a change in tariff classification.

    (c) Supporting documentation. Each applicant for this status shall 

submit to the port director, with the application, an invoice notated as 

provided for in Sec.  141.90 of this chapter.

    (d) Determination of duties and taxes. Upon receipt of the 

application and accompanying invoice, the port director may examine the 

merchandise to determine whether to approve the application. The 

merchandise will be subject to classification and valuation as provided 

in Sec.  146.65.

    (e) Status as privileged foreign merchandise binding. A status as 

privileged foreign merchandise cannot be abandoned and remains 

applicable to the merchandise even if changed in form by manipulation or 

manufacture, except in the case of recoverable waste (see Sec.  

146.42(b)), as long as the merchandise remains within the purview of the 

Act. However, privileged foreign merchandise may be exported or 

withdrawn for supplies, equipment, or repair material of vessels or 

aircraft without the payment of taxes and duties, in accordance with 

Sec. Sec.  146.67 and 146.69.