[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: 19CFR148.53]



[Page 149]

 

                        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 F_Other Exemptions

 

Sec.  148.53  Exemption for tools of trade.



    (a) Exemption. Professional books, implements, instruments, or tools 

of trade, occupation or employment, may be allowed entry free of duty 

and tax under the provisions of subheading 9804.00.15, Harmonized Tariff 

Schedule of the United States (19 U.S.C. 1202), for such articles owned 

and used abroad by any person emigrating to the United States, or 

subheading 9804.00.10 for such articles taken abroad by or for the 

account of any person arriving in the United States. The exemption for 

emigrants under subheading 9804.00.15, HTSUS shall not be applied to:

    (1) Theatrical scenery, properties, or apparel;

    (2) Articles for use in any manufacturing establishment;

    (3) Articles for any other person; or

    (4) Articles for sale.

    (b) Declaration. A declaration of the emigrant or returning 

individual on Customs Form 3299 shall be required to support the claim 

of free entry. However, an oral declaration may be accepted from a 

returning individual in lieu of a written declaration for any such 

articles claimed to be free of duty under subheading 9804.00.10, HTSUS 

(19 U.S.C. 1202).



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

51265, Dec. 21, 1988]



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