[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: 19CFR10.41]



[Page 112-113]

 

                        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.  10.41  Instruments; exceptions.



    (a) Locomotives and other railroad equipment, trucks, buses, 

taxicabs, and other vehicles used in international traffic shall be 

subject to the treatment provided for in part 123 of this chapter.

    (b) [Reserved]

    (c) Foreign-owned aircraft arriving in the United States shall be 

subject to



[[Page 113]]



the treatment provided for in part 122 of this chapter, unless entered 

under the provisions of Sec. Sec.  10.31, 10.183, or paragraph (d) of 

this section.

    (d) Any foreign-owned locomotive or other railroad equipment, truck, 

bus, taxicab, or other vehicle, aircraft, or undocumented boat brought 

into the United States for the purpose of carrying merchandise or 

passengers between points in the United States for hire or as an element 

of a commercial transaction, except as provided at Sec. Sec.  123.12 (a) 

and (b), 123.14(c), and 141.4(b)(4), is subject to treatment as an 

importation of merchandise from a foreign country and a regular entry 

for such vehicle, aircraft or boat will be made. The use of any such 

vehicle, aircraft, or boat without a proper entry having been made may 

result in liabilities being incurred under section 592, Tariff Act of 

1930, as amended (19 U.S.C. 1592).

    (e) [Reserved]

    (f) Material for the maintenance or repair of international cables 

under the high seas, if requiring storage in special tanks for 

preservation, may be placed in tanks specially bonded for the purpose 

and withdrawn therefrom for high-seas installation without the payment 

of duty and without limitation of the storage period to the usual 3-year 

warehousing period. International cables laid under the territorial 

waters of the United States but not brought on shore in the United 

States shall be admitted without entry or the payment of duty. With 

respect to international cables laid under the territorial waters of the 

United States but brought on shore in the United States, only that part 

of the cable in the United States between the point of entry into the 

territorial waters of the United States and the first point of support 

on land in the United States shall be admitted without the payment of 

duty.



[28 FR 14663, Dec. 31, 1963, as amended by T.D. 70-121, 35 FR 8222, May 

26, 1970; T.D. 79-160, 44 FR 31956, June 4, 1979; T.D. 84-109, 49 FR 

19450, May 8, 1984; T.D. 88-12, 53 FR 9315, Mar. 22, 1988; T.D. 93-66, 

58 FR 44130, Aug. 19, 1993; T.D. 99-79, 64 FR 61205, Nov. 10, 1999]