[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: 19CFR10.121]



[Page 149]

 

                        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.  10.121  Visual or auditory materials of an educational, 

scientific, or cultural character.



    (a) Where photographic film and other articles described in 

subheading 9817.00.40, Harmonized Tariff Schedule of the United States 

(HTSUS), are claimed to be free of duty under subheading 9817.00.40, 

HTSUS, there shall be filed in connection with the entry covering such 

articles a document issued by the U.S. Information Agency certifying 

that it has determined that the articles are visual or auditory 

materials of an educational, scientific, or cultural character within 

the meaning of the Agreement for Facilitating the International 

Circulation of Visual and Auditory Materials of an Educational, 

Scientific, and Cultural Character as required by U.S. Note 1, 

Subchapter XVII, chapter 98, HTSUS.

    (b) Articles entered under subheading 9817.00.40, Harmonized Tariff 

Schedule of the United States (HTSUS), shall be released from Customs 

custody prior to submission of the document required in paragraph (a) of 

this section only upon the deposit of estimated duties with the port 

director. Liquidation of an entry covering merchandise which has been 

released under this procedure shall be suspended for a period of 90 days 

from the date of entry or until the required document is submitted, 

whichever occurs first. In the event that the director of the port of 

entry does not receive the required document within the 90-day period, 

the merchandise shall be immediately classified and liquidated in the 

ordinary course, without regard to subheading 9817.00.40, HTSUS.



[T.D. 67-185, 32 FR 11641, Aug. 11, 1967, as amended by T.D. 89-1, 53 FR 

51252, Dec. 21, 1988; T.D. 90-78, 55 FR 40166, Oct. 2, 1990]



                 Rate of Duty Dependent Upon Actual Use