[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: 19CFR148.42]



[Page 147]

 

                        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 E_Exemptions for Nonresidents

 

Sec.  148.42  Personal effects.



    (a) Exemption. A nonresident arriving in the United States, 

regardless of age, is entitled under subheading 9804.00.20, and Chapter 

98, U.S. Note 3, Harmonized Tariff Schedule of the United States (19 

U.S.C. 1202), to entry free of duty and internal revenue tax for his 

wearing apparel, articles of personal adornment, toilet articles, and 

similar personal effects. ``Similar personal effects'' include all 

articles intended and appropriate for the personal use of the 

nonresident while traveling, such as hunting and fishing equipment, 

wheelchairs for invalids or crippled persons, pet and hunting dogs, and 

the like.

    (b) Application of exemption. The exemption applies only to articles 

which were actually owned by the nonresident and in his possession 

abroad at the time of, or prior to, his departure for the United States. 

The articles must be appropriate for the personal use of the 

nonresident, and intended only for such use and not as a gift for 

another person nor for sale.



[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 

51264, Dec. 21, 1988]