ENT-6-03 CO:R:C:E 222602 C
Helen Adrian
1730 W. Avenue E
Muleshoe, Texas 79347
RE: Duty exemption for articles for personal or household use;
subheading 9804.00.65, HTSUSA; 19 CFR 148.33; article must
accompany returning resident; bona fide gift; 19 CFR 145.32;
value of fifty dollars or less; 19 CFR 10.153
Dear Ms. Adrian:
This is in furtherance of a telephone conversation you had
with one of my staff on July 30, 1990. You had inquired about
the dutiability of two clocks you purchased from a commercial
firm abroad. The clocks were mailed to the United States to you
by the commercial seller. You informed us that you had to pay a
duty on the clocks at the post office in order to take possession
of them. You had understood that the clocks, being gifts, would
be duty-free.
Unfortunately, you may have been misadvised. The duty
exemption for articles for personal or household use is contained
in subheading 9804.00.65 of the Harmonized Tariff Schedule of the
United States (HTS) and section 148.33 of the Customs
Regulations. In order to benefit from this exemption, the
imported article must accompany the returning resident as he/she
returns to the United States. While section 148.33(c) of the
regulations provides that an article acquired abroad to be
disposed of in the United States as a gift is considered an item
of personal use, it does not dispense with the requirement of
accompaniment. Obviously, the clocks in question did not
accompany you on your return.
You were also informed of the duty exemption available for
"bona fide gifts" under section 145.32 of the regulations. This
exemption applies to gifts that have an aggregate fair retail
value (in the country of shipment) of $50 or less. Yet, the
regulation refers to section 10.153 for a more detailed
definition of "bona fide gift." The situation you described does
not fall within this definition. Had you mailed the gifts from
abroad to their recipients, the exemption would have applied.
Based on the foregoing, it appears that neither the personal
exemption for items of personal use nor the bona fide gift mail
exemption is available to you.
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If you continue to feel that the application of duty in this
case is incorrect, you may file a protest with the district
director at the nearest Customs district office. Enclosed are
copies of the protest regulations and other relevant regulations
referred to in this letter.
Sincerely,
William G. Rosoff
Chief
Entry Rulings Branch