Personal Exemptions Extended for Returning U.S. GovernmentPersonnel; Lease With an Option to Purchase versus a ConditionalSales Contract; 19 U.S.C. 1484; 19 CFR 148.74(b)
Returning U.S. military personnel cannot enter leasedautomobile free of duty under personal exemption; automobilepurchased under bona fide conditional sales contract may beentered under exemption
Internal Advice Request; Customs Business
Protest #5301-1-100241 concerning denial of exemption of dutyon automobile returned to this country; Harmonized TariffSchedule of the United States (HTSUSA) subheading 9805.00.50.