[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR148.53]

[Page 146-147]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 148--PERSONAL DECLARATIONS AND EXEMPTIONS--Table of Contents
 
                       Subpart F--Other Exemptions
 
Sec. 148.53  Exemption for tools of trade.

    (a) Exemption. Professional books, implements, instruments, or tools 
of trade, occupation or employment, may be allowed entry free of duty 
and tax under the provisions of subheading 9804.00.15, Harmonized Tariff 
Schedule of the United States (19 U.S.C. 1202), for such articles owned 
and used abroad by any person emigrating to the United States, or 
subheading 9804.00.10 for such articles taken abroad by or for the 
account of any person arriving in the United States. The exemption for 
emigrants under subheading 9804.00.15, HTSUS shall not be applied to:

[[Page 147]]

    (1) Theatrical scenery, properties, or apparel;
    (2) Articles for use in any manufacturing establishment;
    (3) Articles for any other person; or
    (4) Articles for sale.
    (b) Declaration. A declaration of the emigrant or returning 
individual on Customs Form 3299 shall be required to support the claim 
of free entry. However, an oral declaration may be accepted from a 
returning individual in lieu of a written declaration for any such 
articles claimed to be free of duty under subheading 9804.00.10, HTSUS 
(19 U.S.C. 1202).

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 
51265, Dec. 21, 1988]