[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

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

[CITE: 19CFR54.6]



[Page 424]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

 

PART 54_CERTAIN IMPORTATIONS TEMPORARILY FREE OF DUTY--Table of Contents

 

Sec.  54.6  Proof of intent; bond; proof of use; liquidation.



    Articles predominating by weight of metal, described in Sec.  

54.5(a) shall be admitted free of duty upon compliance with the 

following conditions:

    (a) There shall be filed in connection with the entry a statement of 

the importer consistent with the requirements of Sec.  10.134 of this 

chapter.

    (b) If the articles are entered for consumption or warehouse, a bond 

shall be filed on Customs Form 301, containing the bond conditions set 

forth in Sec.  113.62 of this chapter. Withdrawals from warehouse shall 

be made on Customs Form 7501. The liquidation of the consumption or 

warehouse entry shall be suspended pending proof of use or other 

disposition of the articles within the time prescribed in paragraph (c) 

of this section.

    (c) Within 3 years from the date of entry, or withdrawal from 

warehouse for consumption, the importer shall submit to the director of 

the port of entry, a statement from the superintendent or manager of the 

plant at which the articles were used in remanufacture by melting, or 

were processed by shredding, shearing, compacting, or similar processing 

which rendered them fit only for the recovery of the metal content, 

showing:

    (1) The name and location of the plant;

    (2) The entry number, date, and port of entry (if the person making 

the statement is not in possession of this information, a reference to 

invoices, purchase orders, or other documents which will identify the 

shipment with the entry may be substituted);

    (3) The date or inclusive dates of the remanufacture or processing 

of the articles; and

    (4) A description of the remanufacture or processing in sufficient 

detail to enable the port director to determine whether it constituted a 

use in remanufacture by melting, or processing by shredding, shearing, 

compacting, or similar processing which rendered the articles fit only 

for the recovery of the metal content. In appropriate cases, the 

remanufacture or processing of the articles covered by more than one 

entry may be included in one statement. The statement shall be based on 

adequate and carefully kept plant and import records which shall be 

available during normal business hours to any Customs officer. The 

importer and plant manager shall maintain the import and plant records 

for 5 years from the date of the related entry of the merchandise. The 

burden shall be on the importer or plant manager to keep these records 

so that the claim of actual use can be established readily.

    (d) If satisfactory proof of use of the articles in remanufacture by 

melting, or in processing by shredding, shearing, compacting, or similar 

processing which rendered them fit only for the recovery of the metal 

content, is furnished within the prescribed time, the entry shall be 

liquidated without the assessment of duty on the covered articles. If 

proof is not filed within 3 years from the date of entry, or withdrawal 

from warehouse for consumption, or the use does not warrant the 

classification claimed, the entry shall be liquidated without any 

exemption from duty under subheading 9817.00.80 or 9817.00.90, HTSUS.



As used in this section, the phrase ``in connection with the entry'' 

means any time before liquidation of the entry or within the period 

during which a reliquidation may be completed (Sec.  113.43(c)). 

Therefore, a claim for free entry under subheading 9817.00.80 or 

9817.00.90, HTSUS, supported by a statement of intent may be filed at 

any time before liquidation of the entry or within the period during 

which a valid reliquidation may be completed.



(R.S. 251, as amended, secs. 623, as amended, 624, 46 Stat. 759, as 

amended (19 U.S.C. 66, 1623, 1624))



[T.D. 80-151, 45 FR 38041, June 6, 1980, as amended by T.D. 84-213, 49 

FR 41170, Oct. 19, 1984; T.D. 87-75, 52 FR 20067, May 29, 1987; T.D. 89-

1, 53 FR 51255, Dec. 21, 1988; T.D. 95-81, 60 FR 52295, Oct. 6, 1995]



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