[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: 19CFR191.37] [Page 549] TITLE 19--CUSTOMS DUTIES CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) PART 191_DRAWBACK--Table of Contents Subpart C_Unused Merchandise Drawback Sec. 191.37 Destruction under Customs supervision. A claimant may destroy merchandise and obtain unused merchandise drawback by complying with the procedures set forth in Sec. 191.71 of this part relating to destruction. [[Page 550]]