[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: 19CFR148.23]



[Page 141-142]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 148_PERSONAL DECLARATIONS AND EXEMPTIONS--Table of Contents

 

   Subpart C_Examination of Baggage and Collection of Duties and Taxes

 

Sec.  148.23  Examination and clearance of baggage.



    (a) Articles free of duty. The inspector, including inspectors on 

trains or ferries, who examines the baggage of any person arriving in 

the United States may examine and pass, without limitation as to value, 

the following articles in such baggage or otherwise accompanying such 

person:

    (1) All articles which are for the personal or household use of the 

arriving person and are free of duty under Chapter 98, Subchapter IV, 

Harmonized Tariff Schedule of the United States (HTSUS) (19 U.S.C. 

1202), including automobiles and other articles under Sec.  148.32.

    (2) Works of art classifiable under subheadings 9701.10.00 or 

9701.90.00, HTSUS.

    (3) Works of art classifiable under subheadings 9702.00.00 or 

9703.00.00, HTSUS, upon compliance with Sec.  10.48 of this chapter.

    (b) Articles subject to duty. The inspector who examines the baggage 

of any person arriving in the United States may examine, determine the 

dutiable value of, collect duty on, and pass articles accompanying the 

arriving person which are for his personal or household use but are 

subject to duty, including articles imported to be disposed of by him as 

bona fide gifts.

    (c) Articles not for personal use--(1) Valued at not more than 

$2,000 (with exceptions). The inspector may also examine, determine the 

dutiable value of, collect duty on, and pass articles accompanying any 

person arriving in the United States properly listed on the baggage 

declaration which are not for



[[Page 142]]



the personal or household use of the declarant or which are intended for 

sale or are brought in on commission for another, provided the aggregate 

value of such articles is not more than $2,000 (except for articles 

valued in excess of $250 classified in Sections VII, VIII, XI, and XII; 

Chapter 94, and Chapter 99, Subchapter III and IV, HTSUS).

    (2) Valued over $2,000 (with exceptions). Articles in the baggage of 

or otherwise accompanying any person arriving in the United States which 

have an aggregate value over $2,000 (except for articles valued in 

excess of $250 classified in Sections VII, VIII, XI, and XII; Chapter 94 

and Chapter 99, Subchapters III and IV, HTSUS) and are not intended for 

his personal or household use, or are intended for sale or are brought 

in on commission for another, may be examined and entered and cleared on 

a baggage declaration at the place of their arrival with a passenger if:

    (i) The articles are accompanied by a proper invoice if one is 

required (see Sec.  141.83 of this chapter); and

    (ii) It is practicable to appraise the articles at the place of 

arrival.

    (d) Examination of tea for personal use imported in baggage. Tea for 

personal use in one or more packages weighing not more than 5 pounds 

each, when imported in a passenger's baggage, may be delivered without 

examination for purity under 21 U.S.C. 41-50 and without payment of the 

examination fee prescribed in 21 U.S.C. 46a.



[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 84-149, 49 FR 

28699, July 16, 1984; T.D. 86-118, 51 FR 22516, June 20, 1986; T.D. 89-

1, 53 FR 51264, Dec. 21, 1988; T.D. 89-82, 54 FR 36026, Aug. 31, 1989; 

T.D. 98-28, 63 FR 16417, Apr. 3, 1998]