[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: 19CFR10.108]



[Page 148]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

 

PART 10_ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.

--Table of Contents

 

                      Subpart A_General Provisions

 

Sec.  10.108  Entry of reimported articles exported under lease.



    Free entry shall be accorded under subheading 9801.00.20, Harmonized 

Tariff Schedule of the United States (HTSUS), whenever it is established 

to the satisfaction of the port director that the article for which free 

entry is claimed was duty paid on a previous importation or was 

previously entered free of duty pursuant to the Caribbean Basin Economic 

Recovery Act or Title V of the Trade Act of 1974, is being reimported 

without having been advanced in value or improved in condition by any 

process of manufacture or other means, was exported from the United 

States under a lease or similar use agreement, and is being reimported 

by or for the account of the person who imported it into, and exported 

it from, the United States.



[T.D. 94-40, 59 FR 17474, Apr. 13, 1994]



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