19 CFR 141 Sub Part F Invoices

§ 141.69

19 CFR Ch. I (4–1–05 Edition)

withdrawn for exportation to Canada
or Mexico or for entry into a duty-deferral program in Canada or Mexico,
the date of entry is the date the entry
is
required
to
be
filed
under
§ 181.53(a)(2)(iii) of this chapter.

examination and by any documentary
evidence as to its movement between
its removal and return which the port
director may reasonably require. A new
entry shall be required, unless the
original entry has not been liquidated
and the consignee at the time of original importation and at the time of return is the same person.

[T.D. 79–221, 44 FR 46819, Aug. 9, 1979, as
amended by T.D. 84–129, 49 FR 23167, June 5,
1984; T.D. 87–75, 52 FR 26142, July 13, 1987;
T.D. 89–104, 54 FR 50498, Dec. 7, 1989; T.D. 91–
73, 56 FR 42527, Aug. 28, 1991; T.D. 92–56, 57 FR
24944, June 12, 1992; T.D. 95–81, 60 FR 52295,
Oct. 6, 1995; T.D. 96–14, 61 FR 2911, Jan. 30,
1996; T.D. 99–64, 64 FR 43266, Aug. 10, 1999]

§ 141.69

[T.D. 73–175, 38 FR 17447, July 2, 1973, as
amended by T.D. 79–221, 44 FR 46820, Aug. 9,
1979; T.D. 90–34, 55 FR 17597, Apr. 26, 1990;
T.D. 97–82, 62 FR 51771, Oct. 3, 1997]

Subpart F—Invoices

Applicable rates of duty.

The rates of duty applicable to merchandise shall be the rates in effect at
time of entry, as specified in § 141.68,
except as otherwise specifically provided for by Executive Order, and in
the following cases:
(a) Warehouse entries. Merchandise
entered for warehouse is dutiable at
the rates in effect at the time withdrawal from warehouse for consumption is made in accordance with
§ 141.68(g).
(b) Merchandise entered for immediate
transportation. Merchandise which is
not subject to a quantitative or tariffrate quota and which is covered by an
entry for immediate transportation
made at the port of original importation, if entered for consumption at the
port designated by the consignee or his
agent in such transportation entry
without having been taken into custody by the port director for general
order under section 490, Tariff Act of
1930, as amended (19 U.S.C. 1490), shall
be subject to the rates in effect when
the immediate transportation entry
was accepted at the port of original importation.
(c) Overcarried merchandise returned to
port of entry. If merchandise which has
been entered for consumption, but not
yet released from Customs custody, is
removed from the port or place of intended release because of overcarriage,
inaccessibility, strike, act of God, or
unforeseen contingency, and is returned to such port or place within 90
days after removal, such merchandise
shall be subject to the rates in effect at
the time of the original entry, provided
the merchandise is identified with the
original entry by the usual Customs

§ 141.81 Invoice for each shipment.
A commercial invoice shall be presented for each shipment of merchandise at the time the entry summary is
filed, subject to the conditions set
forth in these regulations. Except in
the case of installment shipments provided for in § 141.82, an invoice shall not
represent more than one distinct shipment of merchandise by one consignor
to one consignee by one vessel or conveyance.
[T.D. 73–175, 38 FR 17447, July 2, 1973, as
amended by T.D. 78–53, 43 FR 6069, Feb. 13,
1978; T.D. 79–221, 44 FR 46820, Aug. 9, 1979;
T.D. 85–39, 50 FR 9612, Mar. 11, 1985; T.D. 93–
66, 58 FR 44130, Aug. 19, 1993]

§ 141.82 Invoice for installment shipments arriving within a period of
10 days.
(a) One invoice sufficient. Installments
of a shipment covered by a single order
or contract and shipped from one consignor to one consignee may be included in one invoice if the installments arrive at the port of entry by
any means of transportation within a
period of not to exceed 10 consecutive
days.
(b) Preparation of invoice. The invoice
shall be prepared in the manner provided for in this subpart and, when
practicable, shall show the quantities,
values, and other invoice data with respect to each installment, the date of
shipment of each installment, and the
car number or other identification of
the importing conveyance in which it
was shipped.
(c) Pro forma invoice. If the required
invoice is not filed with the first entry
of an installment series, a pro forma

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Customs & Border Protection, DHS; Treasury
invoice shall be filed with each entry
made before the required invoice is
produced, and in accordance with
§ 141.91 a bond shall be given, or charge
against a continuous bond made, for
the production of the required invoice.
Liquidated damages will accrue in the
case of each entry if more than 6
months expire without the production
of an invoice for such entry.
(d) Informal entry. Any bona fide installment valued at not over $2,000 (except for articles valued in excess of $250
classified in Sections VII, VIII, XI, and
XII; Chapter 94; and Chapter 99, Subchapters III and IV. Harmonized Tariff
Schedule of the United States may be
entered on an informal entry in accordance with subpart C of part 143 of this
chapter, in which case such installment need not be considered in connection with invoice requirements for the
balance of the series.

however, shall present any invoice,
memorandum invoice, or bill pertaining to the merchandise which may
be in his possession or available to
him. If no invoice or bill is available, a
pro forma (or substitute) invoice, as
provided for in § 141.85, shall be filed,
and shall contain information adequate
for the examination of merchandise
and the determination of duties, and
information and documentation which
verify the information required for statistical purposes by § 141.61(e). The merchandise subject to the foregoing requirements is as follows:
(1) [Reserved]
(2) Merchandise not intended for sale
or any commercial use in its imported
condition or any other form, and not
brought in on commission for any person other than the importer.
(3)–(4) [Reserved]
(5) Merchandise returned to the
United States after having been exported for repairs or alteration under
subheadings 9802.00.40 and 9802.00.60,
Harmonized Tariff Schedule of the
United States (19 U.S.C. 1202).
(6) Merchandise shipped abroad, not
delivered to the consignee, and returned to the United States.
(7) Merchandise exported from continuous Customs custody within 6
months after the date of entry.
(8) Merchandise consigned to, or entered in the name of, any agency of the
U.S. Government.
(9) Merchandise for which an appraisement entry is accepted.
(10) Merchandise entered temporarily
into the Customs territory of the
United States under bond or for permanent exhibition under bond.
(11) Merchandise provided for in section 466, Tariff Act of 1930 (19 U.S.C.
1466), which pertain to certain equipment, repair parts, and supplies for
vessels.
(12) Merchandise imported as supplies, stores, and equipment of the importing carrier and subsequently made
subject to entry pursuant to section
446, Tariff Act of 1930, as amended (19
U.S.C. 1446).
(13) Ballast (not including cargo used
for ballast) landed from a vessel and
delivered for consumption.

[T.D. 73–175, 38 FR 17447, July 2, 1973, as
amended by T.D. 75–27, 40 FR 3449, Jan. 22,
1975; T.D. 78–53, 43 FR 6069, Feb. 13, 1978; T.D.
84–213, 49 FR 41184, Oct. 19, 1984; T.D. 85–123,
50 FR 29954, July 23, 1985; T.D. 89–1, 53 FR
51256, Dec. 21, 1988; T.D. 89–82, 54 FR 36026,
Aug. 31, 1989; T.D. 93–66, 58 FR 44130, Aug. 19,
1993; T.D. 98–28, 63 FR 16417, Apr. 3, 1998]

§ 141.83

§ 141.83

Type of invoice required.

(a)–(b) [Reserved]
(c) Commercial invoice. (1) A commercial invoice shall be filed for each shipment of merchandise not exempted by
paragraph (d) of this section. The commercial invoice shall be prepared in the
manner customary in the trade, contain the information required by
§§ 141.86 through 141.89, and substantiate the statistical information required by § 141.61(e) to be given on the
entry, entry summary, or withdrawal
documentation.
(2) The port director may accept a
copy of a required commercial invoice
in place of the original. A copy, other
than a photostatic or photographic
copy, shall contain a declaration by
the foreign seller, the shipper, or the
importer that it is a true copy.
(d) Commercial invoice not required. A
commercial invoice shall not be required in connection with the filing of
the entry, entry summary, or withdrawal documentation for merchandise
listed in this paragraph. The importer,

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§ 141.84

19 CFR Ch. I (4–1–05 Edition)

(14) Merchandise, whether privileged
or nonprivileged, resulting from manipulation or manufacture in a foreign
trade zone.
(15) Screenings contained in bulk importations of grain or seeds.

tered at the first port on a pro forma
invoice, an entry at a subsequent port
may be made by means of a new pro
forma invoice which may cover only
the merchandise then entered.
(e) Photocopy to satisfy bond for invoice. A properly certified photocopy of
a commercial invoice presented within
6 months after the date of entry may
be accepted to cancel the charges
against the bond given for the production of the commercial invoice.

[T.D. 73–175, 38 FR 17447, July 2, 1973, as
amended by T.D. 78–53, 43 FR 6069, Feb. 13,
1978; T.D. 79–221, 44 FR 46820, Aug. 9, 1979;
T.D. 82–224, 47 FR 53728, Nov. 29, 1982; T.D. 84–
213, 49 FR 41184, Oct. 19, 1984; T.D. 85–39, 50
FR 9612, Mar. 11, 1985; T.D. 89–1, 53 FR 51256,
Dec. 21, 1988; T.D. 93–66, 58 FR 44130, Aug. 19,
1993; T.D. 94–24, 59 FR 13200, Mar. 21, 1994;
T.D. 97–82, 62 FR 51771, Oct. 3, 1997]

[T.D. 73–175, 38 FR 17447, July 2, 1973, as
amended by T.D. 84–213, 49 FR 41184, Oct. 19,
1984; T.D. 85–39, 50 FR 9612, Mar. 11, 1985]

§ 141.84 Photocopies of invoice for separate entries of same shipment.
(a) Entries at one port. If by reason of
accident or short shipment a portion of
the quantity covered by one invoice
fails to arrive, or if for any other reason only a portion of the quantity covered by one invoice is entered under
one entry, a photocopy of the commercial invoice used in connection with
the first entry, covering the quantity
to be entered under another entry, may
be used in connection with the subsequent entry of any portion of the merchandise not cleared under the first
entry.
(b) Entries from foreign-trade zone at
one port. A photocopy of the invoice
filed with the first entry for consumption from a foreign-trade zone of a portion of the merchandise shown on the
invoice will not be required for any
subsequent entry for consumption from
that zone at the same port of a portion
of any merchandise covered by such invoice, if a pro forma invoice is filed and
identifies the entry first made and the
invoice then filed.
(c) Entries at different ports. When portions of a single shipment requiring a
commercial invoice are entered at different ports, the importer may submit
to the port director where the original
invoice or latest photocopy of the
original invoice is on file, two photocopies of the latest of such invoices to
be certified as to merchandise previously received, and the official seal
affixed thereto.
(d) Pro forma invoice. In a case in
which a portion of the shipment is en-

§ 141.85

Pro forma invoice.

A pro forma invoice submitted in accordance with any provision of this
chapter shall be in substantially the
following form:
PRO FORMA INVOICE
IMPORTERS STATEMENT OF VALUE OR THE
PRICE PAID IN THE FORM OF AN INVOICE
Not being in possession of a commercial
seller’s or shipper’s invoice I request that
you accept the statement of value or the
price paid in the form of an invoice submitted below:
Name of shipper ——————————————
address llllllllllll
Name of seller ———————————————
address llllllllllll;.
Name of consignee
————————————
address llllllllllll.
Name of purchaser ————————————
address llllllllllll.
The merchandise (has) (has not) been purchased or agreed to be purchased by me.
The prices, or in the case of consigned
goods the values, given below are true and
correct to the best of my knowledge and belief, and are based upon: (Check basis with
an ‘‘X’’)
(a) The price paid or agreed to be paid (l)
as per order dated llllll.
(b) Advices from exporter by letter (—) by
cable (l) dated llllll.
(c) Comparative values of shipments previously received (l) dated llllll.
(d) Knowledge of the market in the country of exportation (l) llllll.
(e) Knowledge of the market in the United
States (if U.S. Value) (l) llllll.
(f) Advices of the Port Director (l)
llllll.
(g) Other (l) llllll.

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Customs & Border Protection, DHS; Treasury

§ 141.86

B—Manufacturer’s
item No. symbol or
brand

C—Quantities
and full description

D—Unit purchase price
(currency)

E—Total purchase price
(currency)

F—Unit foreign value

G—Total
foreign
value

................................
................................

...........................
...........................

...........................
...........................

...........................
...........................

....................
....................

....................
....................

A—Case marks
numbers

Check which of the charges below are, and which are not included in the prices listed in columns ‘‘D’’ and ‘‘E’’:
Amount

Included

Not included

Packing ..............................................
Cartage ..............................................
Inlandfreight .......................................
Wharfage and loading abroad ...........
Lighterage ..........................................
Ocean freight .....................................
U.S. duties .........................................
Other charges (identify by name and
amount) ..........................................
Total ........................................

................
................
................
................
................
................
................

................
................
................
................
................
................
................

................
................

................
................

the weights and measures of the United
States;
(5) The purchase price of each item in
the currency of the purchase, if the
merchandise is shipped in pursuance of
a purchase or an agreement to purchase;
(6) If the merchandise is shipped otherwise than in pursuance of a purchase
or an agreement to purchase, the value
for each item, in the currency in which
the transactions are usually made, or,
in the absence of such value, the price
in such currency that the manufacturer, seller, shipper, or owner would
have received, or was willing to receive, for such merchandise if sold in
the ordinary course of trade and in the
usual wholesale quantities in the country of exportation;
(7) The kind of currency, whether
gold, silver, or paper;
(8) All charges upon the merchandise
itemized by name and amount, including freight, insurance, commission,
cases, containers, coverings, and cost
of packing; and if not included above,
all charges, costs, and expenses incurred in bringing the merchandise
from alongside the carrier at the port
of exportation in the country of exportation and placing it alongside the carrier at the first United States port of
entry. The cost of packing, cases, containers, and inland freight to the port
of exportation need not be itemized by
amount if included in the invoice price,
and so identified. Where the required
information does not appear on the invoice as originally prepared, it shall be
shown on an attachment to the invoice;
(9) All rebates, drawbacks, and bounties, separately itemized, allowed upon
the exportation of the merchandise;
(10) The country of origin of the merchandise; and,
(11) All goods or services furnished
for the production of the merchandise
(e.g., assists such as dies, molds, tools,
engineering work) not included in the
invoice price. However, goods or services furnished in the United States are

Country of origin llllllllllll.
If any other invoice is received, I will immediately file it with the Port Director.
————————————
(Signature of person
making invoice)
————————————
(Title and firm name)
Date ————————————————————
[T.D. 73–175, 38 FR 17447, July 2, 1973, as
amended by T.D. 85–39, 50 FR 9612, Mar. 11,
1985]

§ 141.86 Contents of invoices and general requirements.
(a) General information required on the
invoice. Each invoice of imported merchandise, shall set forth the following
information:
(1) The port of entry to which the
merchandise is destined;
(2) The time when, the place where,
and the person by whom and the person
to whom the merchandise is sold or
agreed to be sold, or if to be imported
otherwise than in pursuance of a purchase, the place from which shipped,
the time when and the person to whom
and the person by whom it is shipped;
(3) A detailed description of the merchandise, including the name by which
each item is known, the grade or quality, and the marks, numbers, and symbols under which sold by the seller or
manufacturer to the trade in the country of exportation, together with the
marks and numbers of the packages in
which the merchandise is packed;
(4) The quantities in the weights and
measures of the country or place from
which the merchandise is shipped, or in

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§ 141.87

19 CFR Ch. I (4–1–05 Edition)
(h) Numbering of invoices and pages—
(1) Invoices. When more than one invoice is included in the same entry,
each invoice with its attachments shall
be numbered consecutively by the importer on the bottom of the face of
each page, beginning with No. 1.
(2) Pages. If the invoice or invoices
filed with one entry consist of more
than two pages, each page shall be
numbered consecutively by the importer on the bottom of the face of
each page. The page numbering shall
begin with No. 1 for the first page of
the first invoice and continue in a single series of numbers through all the
invoices and attachments included in
one entry.
(3) Both invoices and pages. When applicable, both the invoice number and
the page number shall be shown at the
bottom of each page. For example, if an
entry covers one invoice of one page
and a second invoice of two pages, the
numbering at the bottom of the pages
shall be as follows:

excluded. Annual reports for goods and
services, when approved by the port director, will be accepted as proof that
the goods or services were provided.
(b) Nonpurchased merchandise shipped
by other than manufacturer. Each invoice of imported merchandise shipped
to a person in the United States by a
person other than the manufacturer
and otherwise than pursuant to a purchase or agreement to purchase shall
set forth the time when, the place
where, the person from whom such
merchandise was purchased, and the
price paid therefor in the currency of
the purchase, stating whether gold, silver, or paper.
(c) Merchandise sold in transit. If the
merchandise is sold on the documents
while in transit from the port of exportation to the port of entry, the original
invoice reflecting the transaction
under which the merchandise actually
began its journey to the United States,
and the resale invoice or a statement
of sale showing the price paid for each
item by the purchaser, shall be filed as
part of the entry, entry summary, or
withdrawal documentation. If the
original invoice cannot be obtained, a
pro forma invoice showing the values
and transaction reflected by the original invoice shall be filed together with
the resale invoice or statement.
(d) Invoice to be in English. The invoice and all attachments shall be in
the English language, or shall have attached thereto an accurate English
translation containing adequate information for examination of the merchandise and determination of duties.
(e) Packing list. Each invoice shall
state in adequate detail what merchandise is contained in each individual
package.
(f) Weights and measures. If the invoice or entry does not disclose the
weight, gage, or measure of the merchandise which is necessary to ascertain duties, the consignee shall pay the
expense of weighing, gaging, or measuring prior to the release of the merchandise from Customs custody.
(g) Discounts. Each invoice shall set
forth in detail, for each class or kind of
merchandise, every discount from list
or other base price which has been or
may be allowed in fixing each purchase
price or value.

Inv. 1, p. 1.
Inv. 2, p. 2.
Inv. 2, p. 3.

(i) Information may be on invoice or attached thereto. Any information required on an invoice by any provision
of this subpart may be set forth either
on the invoice or on an attachment
thereto.
(j) Name of responsible individual. Each
invoice of imported merchandise shall
identify by name a responsible employee of the exporter, who has knowledge, or who can readily obtain knowledge, of the transaction.
[T.D. 73–175, 38 FR 17447, July 2, 1973, as
amended by T.D. 79–221, 44 FR 46820, Aug. 9,
1979; T.D. 85–39, 50 FR 9612, Mar. 11, 1985]

§ 141.87 Breakdown on component materials.
Whenever the classification or appraisement of merchandise depends on
the component materials, the invoice
shall set forth a breakdown giving the
value, weight, or other necessary measurement of each component material
in sufficient detail to determine the
correct duties.

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Customs & Border Protection, DHS; Treasury

§ 141.89

Beads (T.D. 50088, 55977)—(1) The length of
the string, if strung; (2) The size of the beads
expressed in millimeters; (3) The material of
which the beads are composed, i.e., ivory,
glass, imitation pearl, etc.
Bed linen and Bedspreads—Statement as to
whether or not the article contains any embroidery, lace, braid, edging, trimming, piping or applique work.
Chemicals—Furnish the use and Chemical
Abstracts Service number of chemical compounds classified in Chapters 27, 28 and 29,
HTSUS.
Colors, dyes, stains and related products provided for under heading 3204, HTSUS—The
following information is required: (1) Invoice
name of product; (2) Trade name of product;
(3) Identity and percent by weight of each
component; (4) Color Index number (if none,
so state); (5) Color Index generic name (if
none so state); (6) Chemical Abstracts Service number of the active ingredient; (7) Class
of merchandise (state whether acid type dye,
basic dye, disperse dye, fluorescent brightener, soluble dye, vat dye, toner or other (describe); (8) Material to which applied (name
the material for which the color, dye, or
toner is primarily designed).
Copper (T.D. 45878, 50158, 55977) articles
classifiable under the provisions of Chapter
74, HTSUS—A statement of the weight of articles of copper, and a statement of percentage of copper content and all other elements—by weight—to articles classifiable
according to copper content.
Copper ores and concentrates (T.D. 45878,
50158, 55977) classifiable in heading 2603, and
subheadings 2620.19.60, 2620.20.00, 2620.30.00,
and heading 7401—Statement of the percentages by weight of the copper content and any
other metallic elements.
Cotton fabrics classifiable under the following HTSUS headings: 5208, 5209, 5210, 5211,
and 5212—(1) Marks on shipping packages; (2)
Numbers on shipping packages; (3) Customer’s call number, if any; (4) Exact width
of the merchandise; (5) Detailed description
of the merchandise; trade name, if any;
whether bleached, unbleached, printed, composed of yarns of different color, or dyed; if
composed of cotton and other materials,
state the percentage of each component material by weight; (6) Number of single
threads per square centimeter (All ply yarns
must be counted in accordance with the
number of single threads contained in the
yarn; to illustrate: a cloth containing 100
two-ply yarns in one square centimeter must
be reported as 200 single threads); (7) Exact
weight per square meter in grams; (8) Average yarn number use this formula:

§ 141.88 Computed value.
When the port director determines
that information as to computed value
is necessary in the appraisement of any
class or kind of merchandise, he shall
so notify the importer, and thereafter
invoices of such merchandise shall contain a verified statement by the manufacturer or producer of computed value
as defined in § 402(e), Tariff Act of 1930,
as amended by the Trade Agreements
Act of 1979 (19 U.S.C. 1401a(e)).
[T.D. 87–89, 52 FR 24445, July 1, 1987]

§ 141.89 Additional information for
certain classes of merchandise.
(a) Invoices for the following classes
of merchandise, classifiable under the
Harmonized Tariff Schedule of the
United States (HTSUS), shall set forth
the additional information specified:
[75–42, 75–239, 78–53, 83–251, 84–149.]
Aluminum and alloys of aluminum classifiable under subheadings 7601.10.60, 7601.20.60,
7601.20.90, or 7602.00.00, HTSUS (T.D. 53092,
55977, 56143)—Statement of the percentages
by weight of any metallic element contained
in the article.
Articles manufactured of textile materials,
Coated or laminated with plastics or rubber,
classifiable in Chapter(s) 39, 40, and 42—Include a description indicating whether the
fabric is coated or laminated on both sides,
on the exterior surface or on the interior
surface.
Bags manufactured of plastic sheeting and
not of a reinforced or laminated construction, classified in Chapter 39 or in heading
4202—Indicate the gauge of the plastic sheeting.
Ball or roller bearings classifiable under subheading 8482.10.50 through 8482.80.00, HTSUS
(T.D. 68–306)—(1) Type of bearing (i.e., whether a ball or roller bearing); (2) If a roller
bearing, whether a spherical, tapered, cylindrical, needled or other type; (3) Whether a
combination bearing (i.e., a bearing containing both ball and roller bearings, etc.);
and (4) If a ball bearing (not including ball
bearing with integral shafts or parts of ball
bearings), whether or not radial, the following: (a) outside diameter of each bearing;
and (b) whether or not a radial bearing (the
definition of radial bearing is, for Customs
purposes, an antifriction bearing primarily
designed to support a load perpendicular to
shaft axis).

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§ 141.89

19 CFR Ch. I (4–1–05 Edition)

100 × (Total Single Yarns Per Square Centimeter)
(Number of Grams Per Square Meter)
Leather a. llll%
Composition Leather b. llll%
Rubber and/or plastics c. llll%
Textile materials d. llll%
Other (give separate e. llll%
Percent for each f. llll%
Type of material)
4. Percent by area of external Surface area
of outersole (excluding reinforcements and
accessories) which is:
Leather a. llll%
Composition Leather b. llll%
Rubber and/or plastics c. llll%
Textile materials d. llll%
Other (give separate e. llll%
Percent for each f. llll%
Type of material)
You may skip this section if you choose to
answer all questions A through Z below.
I. If 3(a) is larger than any other percent in
3 and if 4(a) is larger than any other percent
in 4, answer questions F, G, L, M, O, Q, R, S,
and X.
II. If 3(a) is larger than any other percent
in 3 and if 4(c) is larger than any other percent in 4, answer questions F, G, L, M, N, O,
Q, S and X.
III. If 3(a) plus 3(b) is larger than any single percent in 3 and if 4(d), 4(e) or 4(f) is larger than any other percent in 4, stop.
IV. If 3(c) is larger than any other percent
in 3 and if 4(a) or 4(b) is larger than any
other percent in 4, stop.
V. If 3(c) is larger than any other percent
in 3 and if 4(c) is larger than any other percent in 4, answer questions B, E, F, G, H, J,
K, L, M, N, O, P, T and W.
VI. If 3(d) is larger than any other percent
in 3 and if 4(a) plus 4(b) is larger than any
single percent in 4, answer questions C and
D.
VII. If 3(d) is larger than any other percent
in 3 and if 4(c) is larger than any other percent in 4, answer questions A, C, J, K, M, N,
P and T.
VIII. If 3(d) is larger than any other percent in 3 and if 4(d) is larger than any other
percent in 4, answer questions U, Y and Z.
IX. If the article is made of paper, answer
questions V and Z.
If the article does not meet any of conditions I through IX above, answer all questions A through Z, below.
llllllllllllllllllllllll
llllllllllllllllllllllll
A Percent of external surface area of upper
(including leather reinforcements and accessories)
Which is leather lllll%

(9) Yarn size or sizes in the warp; (10) Yarn
size or sizes in the filling; (11) Specify whether the yarns are combed or carded; (12) Number of colors or kinds (different yarn sizes or
materials) in the filling; (13) Specify whether
the fabric is napped or not napped; and (14)
Specify the type of weave, for example,
plain, twill, sateen, oxford, etc., and (15)
Specify the type of machine on which woven:
if with Jacquard (Jacq), if with Swivel
(Swiv), if with Lappet (Lpt.), if with Dobby
(Dobby).
Cotton raw See § 151.82 of this chapter for
additional information required on invoices.
Cotton waste (T.D. 5044)—(1) The name by
which the cotton waste is known, such as
‘‘cotton card strips’’; ‘‘cotton comber
waste’’; ‘‘cotton lap waste’’; ‘‘cotton sliver
waste’’; ‘‘cotton roving waste’’; ‘‘cotton fly
waste’’; etc.; (2) Whether the length of the
cotton staple forming any cotton card strips
covered by the invoice were made is less
than 3.016 centimeters (13⁄16 inches) or is 3.016
centimeters (13⁄16 inches) or more.
Earthenware or crockeryware composed of a
nonvitrified absorbent body (including white
granite and semiporcelain earthenware and
cream-colored ware, stoneware, and terra
cotta, but not including common brown,
gray, red, or yellow earthenware), embossed
or plain; common salt-glazed stoneware;
stoneware or earthenware crucibles; Rockingham earthenware; china, porcelain, or
other vitrified wares, composed of a vitrified
nonabsorbent body which, when broken,
shows a vitrified, vitreous, semi-vitrified, or
semivitreous fracture; and bisque or parian
ware (T.D. 53236)—(1) If in sets, the kinds of
articles in each set in the shipment and the
quantity of each kind of article in each set
in the shipment; (2) The exact maximum diameter, expressed in centimeters, of each
size of all plates in the shipment; (3) The
unit value for each style and size of plate,
cup, saucer, or other separate piece in the
shipment.
Fish or fish livers (T.D. 50725, 49640, 55977)
imported in airtight containers classifiable
under Chapter 3, HTSUS—(1) Statement
whether the articles contain an oil, fat, or
grease which has had a separate existence as
an oil, fat, or grease, (2) The name and quantity of any such oil, fat, or grease.
Footwear, classifiable in headings 6401
through 6405 of the HTSUS—
1. Manufacturer’s style number.
2. Importer’s style and/or stock number.
3. Percent by area of external surface area
of upper (excluding reinforcements and accessories) which is:

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B Percent by area of external surface area of
upper (including all reinforcements and accessories).
Which is rubber and/or plastics lllll%
C Percent by weight of rubber and/or plastics
is lllll%
D Percent by weight of textile materials plus
rubber and/or plastics is lllll%
E Is it waterproof?
F Does it have a protective metal toe cap?
G Will it cover the wearer’s ankle bone?
H Will it cover the wearer’s knee cap?
I [Reserved.]
J Is it designed to protect against water, oil,
grease, or chemicals, or cold or inclement
weather?
K Is it a slip-on?
L Is it a downhill or cross-country skiboot?
M Is it serious sports footwear other than
skiboots? (Chapter 64 subheading note defines sports footwear.)
N Is it a tennis, basketball, gym, or training
shoe or the like?
O Is it made on a base or platform of wood?
P Does it have open toes or open heels?
Q Is it made by the (lipped insole) welt construction?
R Is it made by the turned construction?
S Is it worn exclusively by men, boys or
youths?
T Is it made by an exclusively adhesive construction?
U Are the fibers of the upper, by weight, predominately vegetable fibers?
V Is it disposable, i.e., intended for one-time
use?
W Is it a ‘‘Zori’’?
X Is the leather in the upper pigskin?
Y Are the sole and upper made of woolfelt?
Z Is there a line of demarcation between the
outer sole and upper?
The information requested above may be
furnished on CF 5523 or other appropriate
format by the exporter, manufacturer or
shipper.
Also, the following information must be
furnished by the importer or his authorized
agent if classification is claimed under one
of the subheadings below:
If
subheading
6401.99.80,
6402.19.10,
6402.30.30, 6402.91.40, 6402.99.15, 6402.99.30,
6406.11.40, 6404.11.60, 6404.19.35, 6404.19.40, or
6404.19.60 is claimed:
Does the shoe have a foxing or foxing-like
band? If so, state its materials(s).
Does the sole overlap the upper other than
just at the front of the toe and/or at the back
of the heel?
Definitions for some of the terms used in
questions A to Z above: For the purpose of
this section, the following terms have the
approximate definitions below. If either a
more complete definition or a decision as to
its application to a particular article is
needed, the maker or importer of record (or
the agent of either) should contact Customs
prior to entry of the article.

§ 141.89

a. In an exclusively adhesive construction, all
of the piece(s) of the bottom would separate
from the upper or from each other if all adhesives, cements, and glues were dissolved. It
includes shoes in which the pieces of the
upper are stitched to each other, but not to
any part of the bottom. Examples include:
1. Vulcanized construction footwear;
2. Simultaneous molded construction footwear;
3. Molded footwear in which the upper and
the bottom are one piece of molded rubber or
plastic, and
4. Footwear in which staples, rivets, stitching, or any of the methods above are either
primary or just extra or auxiliary, even
though adhesive is a major part of the reason
the bottom will not separate from the upper.
b. Composition leather is made by binding
together leather fibers or small pieces of
natural leather. It does not include imitation leathers not based on natural leather.
c. Leather is the tanned skin of any animal
from which the fur or hair has been removed.
Tanned skins coated or laminated with rubber and/or plastics are ‘‘leather’’ only if the
leather gives the material its essential character.
d. A line of demarcation exists if one can indicate where the sole ends and the upper begins. For example, knit booties do not normally have a line of demarcation.
e. Men’s, boys’ and youths’ sizes cover footwear of American youths sizes 111⁄2 and larger for males, and do not include footwear
commonly worn by both sexes. If more than
4% of the shoes sold in a given size will be
worn by females, that size is ‘‘commonly
worn by both sexes.’’
f. Footwear is designed to protect against
water, oil or cold or inclement weather only
if it is substantially more of a protection
against those items than the usual shoes of
that type. For example, leather oxfords will
clearly keep one’s feet warmer and drier
than going barefoot, but they are not a protection in this sense. On the other hand the
snow-jobber is the protective version of the
nonprotective jogging shoe.
g. Rubber and/or plastics includes any textile material visibly coated (or covered) externally with one or both of those materials.
h. Slip-on includes:
1. A boot which must be pulled on.
2. Footwear with elastic cores which must
be stretched to get it on, but not bootwear
having a separate piece of elasticized fabric
which forms a full circle around the foot or
ankle.
i. Sports footwear includes only:
(1) Footwear which is designed for a sporting activity and has, or has provision for, the
attachment of spikes, sprigs, cleats, stops,
clips, bars or the like;

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(2) Skating boots (without skates attached), ski boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes.
j. Tennis shoes, basketball shoes, gym shoes,
training shoes and the like covers athletic
footwear other than sports footwear, whether or not principally used for such athletic
games or purposes.
k. Textile materials are made from cotton,
other vegetable fibers, wool, hair, silk or
man-made fibers. Note: Cork, wood carboard
and leather are not textile materials.
l. In turned construction, the upper is
stitched to the leather sole wrong side out
and the shoe is then turned right side out.
m. Vegetable fibers include cotton, flax and
ramie, but do not include either rayon or
plaiting materials such as rattan or wood
strips.
n. Waterproof footwear includes footwear
designed to protect against penetration by
water or other liquids, whether or not such
footwear is primarily designed for such purposes.
o. Welt footwear means footwear constructed with a welt, which extends around
the edge of the outer sole, and in which the
welt and shoe upper are sewed to a lip on the
surface of the insole, and the outer sole is
sewed or cemented to the welt.
p. A zori has an upper consisting only of
straps or thongs of molded rubber or plastic.
This upper is assembled to a foamed rubber
or plastic sole by means of plugs.
Fur products and furs (T.D. 53064)—(1) Name
or names (as set forth in the Fur Products
Name Guide (16 CFR 301.0) of the animal or
animals that produced the fur, and such
qualifying statements as may be required
pursuant to § 7(c) of the Fur Products Labeling Act (15 U.S.C. 69e(c)); (2) A statement
that the fur product contains or is composed
of used fur, when such is the fact; (3) A statement that fur product contains or is composed of bleached, dyed, or otherwise artificially colored fur, when such is the fact; (4)
A statement that the fur product is composed wholly or in substantial part of paws,
tails, bellies, or waste fur, when such is the
fact; (5) Name and address of the manufacturer of the fur product; (6) Name of the
country of origin of the furs or those contained in the fur product.
Glassware and other glass products (T.D.
53079, 55977)—Classifiable under Heading 7013
HTSUS—Statement of the separate value of
each component article in the set.
Gloves— State if the merchandise has a
plastics or a rubber exterior. (See Chapter 59,
Note 2(a)(3)).
Grain or grain and screenings (T.D. 51284)—
Statement on Customs invoices for cultivated grain or grain and screenings that no
screenings are included with the grain, or, if
there are screenings included, the percentage

of the shipment which consists of screenings
commingled with the principal grain.
Handkerchiefs—(1) State the exact dimensions (length and width) of the merchandise;
(2) If of cotton indicate whether the handkerchief is hemmed and whether it contains
lace or embroidery.
Hats or headgear—(1) If classifiable under
subheading 6502.00.40 or 6502.00.60, HTSUS—
Statement as to whether or not the article
has been bleached or colored; (2) If classifiable under subheadings 6502.00.20 through
6502.00.60 or 6504.00.30 through 6504.00.90,
HTSUS—Statement as to whether or not the
article is sewed or not sewed, exclusive of
any ornamentation or trimming.
Hosiery—(1) Indicate whether a single yarn
measures less than 67 decitex. (2) Indicate
whether the hosiery is full length, knee
length, or less than knee length. (3) Indicate
whether it contains lace or net.
Iron or steel classifiable in Chapter 72 or
headings 7301 to 7307, HTSUS (T.D. 53092,
55977)—Statement of the percentages by
weight or carbon and any metallic elements
contained in the articles, in the form of a
mill analysis or mill test certificate.
Iron oxide (T.D. 49989, 50107)—For iron oxide
to which a reduced rate of duty is applicable,
a statement of the method of preparation of
the oxide, together with the patent number,
if any.
Machines, equipment and apparatus— Chapters 84 and 85, HTSUS—A statement as to
the use or method of operation of each type
of machine.
Machine parts (T.D. 51616)—Statement
specifying the kind of machine for which the
parts are intended, or if this is not known to
the shipper, the kinds of machines for which
the parts are suitable.
Machine tools: (1) Headings 8456 through
8462—machine tools covered by these headings equipped with a CNC (Computer Numerical Control) or the facings (electrical interface) for a CNC must state so; (2) Headings
8458 through 8463—machine tools covered by
these headings if used or rebuilt must state
so; (3) Subheading 8456.30.10—EDM: (Electical
Discharge Machines) if a Traveling Wire
(Wire Cut) type must state so. Wire EDM’s
use a copper or brass wire for the electrode;
(4) Subheading 8457.10.00—Machining Centers. Must state whether or not they have an
ATC (Automatic Tool Changer). Vertical
spindle maching centers with an ATC must
also indicate the Y-travel; (5) Subheading
8458.11.0030 through 8458.11.0090—horizontal
lathes: numerically controlled. Must indicate the rated HP (or KW rating) of the main
spindle motor. Use the continuous rather
than the 30 minute rating.
Madeira embroideries (T.D. 49988)—(1) With
respect to the materials used, furnish: (a)

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country of production; (b) width of the material in the piece; (c) name of the manufacturer; (d) kind of material, indicating manufacturer’s quality number; (e) landed cost of
the material used in each item; (f) date of
the order; (g) date of the invoice; (h) invoice
unit value in the currency of the purchase;
(i) discount from purchase price allowed, if
any; (2) With respect to the finished embroidered articles, furnish: (a) manufacturers’s
name, design number, and quality number;
(b) importer’s design number, if any; (c) finished size; (d) number of embroidery points
per unit of quantity; (e) total for overhead
and profit added in arriving at the price or
value of the merchandise covered by the invoice.
Motion-picture films—(1) Statement of footage, title, and subject matter of each film;
(2) Declaration of shipper, cameraman, or
other person with knowledge of the facts
identifying the films with the invoice and
stating that the basic films were to the best
of his knowledge and belief exposed abroad
and returned for use as newsreel; (3) Declaration of importer that he believes the films
entered by him are the ones covered by the
preceding declaration and that the films are
intended for use as newsreel.
Paper classifiable in Chapter 48—Invoices
covering paper shall contain the following
information, or will be accompanied by specification sheets containing such information:
(1) Weight of paper in grams per square
meter; (2) Thickness, in micrometers (microns); (3) If imported in rectangular sheets,
length and width of sheets, in cm; (4) if imported in strips, or rolls, the width, in cm. In
the case of rolls, the diameter of rolls in cm;
(5) Whether the paper is coated or impregnated, and with what materials; (6) Weight of
coating, in grams per square meter; (7) Percentage by weight of the total fiber content
consisting of wood fibers obtained by a mechanical process, chemical sulfate or soda
process, chemical sulfite process, or semichemical process, as appropriate; (8) Commercial designation, as ‘‘Writing’’, ‘‘Cover’’,
‘‘Drawing’’, ‘‘Bristol’’, ‘‘Newsprint’’, etc.; (9)
Ash content; (10) Color; (11) Glaze, or finish;
(12) Mullen bursting strength, and Mullen
index; (13) Stretch factor, in machine direction and in cross direction; (14) Tear and tensile readings; in machine direction, in cross
direction, and in machine direction plus
cross direction; (15) Identification of fibers
as ‘‘hardwood’’ where appropriate; (16) Crush
resistance; (17) Brightness; (18) Smoothness;
(19) If bleached, whether bleached uniformly
throughout the mass; (20) Whether embossed,
perforated, creped or crinkled.
Plastic plates, sheets, film, foil and strip of
headings 3920 and 3921—(1) Statement as to
whether the plastic is cellular or noncellular; (2) Specification of the type of plastic;
(3) Indication of whether or not flexible and

§ 141.89

whether combined with textile or other material.
Printed matter classificable in Chapter 49—
Printed matter entered in the following
headings shall have, on or with the invoices
covering such matter, the following information: (1) Heading 4901—(a) Whether the books
are: dictionaries, encyclopedias, textbooks,
bound newspapers or journals or periodicals,
directories, bibles or other prayer books,
technical, scientific or professional books,
art or pictorial books, or ‘‘other’’ books; (b)
if ‘‘other’’ books, whether hardbound or
paperbound;
(c)
if
‘‘other’’
books,
paperbound, other than ‘‘rack size’’: number
of pages (excluding covers). (2) Heading 4902—
(a) Whether the journal or periodical appears
at least four times a week. If the journal or
periodical appears other than at least four
times a week, whether it is a newspaper supplement printed by a gravure process, is it a
newspaper, business or professional journal
or periodical, or other than these; (3) Heading
4904—Whether the printed or manuscript
music is sheet music, not bound (except by
stapling or folding); (4) Heading 4905—(a)
Whether globes or not; (b) if not globes,
whether in book form or not; (c) in any case,
whether or not in relief; (5) Heading 4908—
Whether or not vitrifiable; (6) Heading 4904—
Whether post cards, greeting cards, or other;
(7) Heading 4910—(a) Whether or not printed
on paper by a lithographic process; (b) if
printed on paper by a lithographic process,
the thickness of the paper, in mm; (8) Subheading 4911.91—(a) Whether or not printed
over 20 years at time of importation; (b) if
printed not over 20 years at time of importation, whether suitable for use in the production of articles of heading 4901; (c) if not
printed over 20 years at time of importation,
and not suitable for use in the production of
articles of heading 4901, whether the merchandise is lithographs on paper or paperboard; (d) if lithographs on paper or paperboard, under the terms of the immediately
preceding description, thickness of the paper
or paperboard, and whether or not posters;
(e) in any case, whether or not posters; (f) in
any case, whether or not photographic negatives or positives on transparent bases; (g)
Subheading 4911.99—If not carnets, or parts
thereof, in English or French, whether or not
printed on paper in whole or in part by a
lithographic process.
Pulp classifiable in Chapter 47—(1) Invoices
covering chemical woodpulp, dissolving
grades, in Heading 4702 shall state the insoluble fraction (as a percentage) after 1 hour in
a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20 °C; (2) Subheading 4702.00.0020—Pulp entered under this
subheading shall in addition contain on or
with the invoice the ash content as a percentage to the third decimal point, by
weight.

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19 CFR Ch. I (4–1–05 Edition)

Refrigeration equipment (1) Refrigeratorfreezers
classifiable
under
subheading
8418.10.00 and (2) refrigerators classifiable
under subheading 8418.21.00—(a) Statement
as to whether they are compression or absorption type; (b) Statement of their refrigerated volume in liters. (3) Freezers classifiable
under
subheading
8418.30.00
and
8418.40.00—Statement as to whether they are
chest or upright type. (4) Liquid chilling refrigerating units classifiable under subheadings 8418.69.0045 through 8418.69.0060—
Statement as to whether they are centrifugal open-type, centrifugal hermetictype, absorption-type or reciprocating type.
Rolling
mills—Subheadings
8455.30.0005
through 8455.30.0085. Rolls for rolling mills:
Indicate the composition of the roll—gray
iron, cast steel or other—and the weight of
each roll.
Rubber products of Chapter 40—(1) Statement as to whether combined with textile or
other material; (2) Statement whether the
rubber
is
cellular
or
noncellular,
unvulcanized or vulcanized, and if vulcanized, whether hard rubber or other than hard
rubber.
Screenings or scalpings of grains or seeds
(T.D. 51096)—(1) Whether the commodity is
the product of a screening process; (2) If so,
whether any cultivated grains have been
added to such commodity; (3) If any such
grains have been added, the kind and percentage of each.
Textile fiber products (T.D. 55095)—(1) The
constituent fiber or combination of fibers in
the textile fiber product, designating with
equal prominence each natural or manufactured fiber in the textile fiber product by its
generic name in the order of predominance
by the weight thereof if the weight of such
fiber is 5 per centum or more of the total
fiber weight of the product; (2) The percentage of each fiber present, by weight, in the
total fiber content of the textile fiber product; (3) The name, or other identification
issued and registered by the Federal Trade
Commission, of the manufacturer of the
product or one or more persons subject to § 3
of the Textile Fiber Products Identification
Act (15 U.S.C. 70a) with respect to such product; (4) The name of the country where processed or manufactured. See also ‘‘Wearing Apparel’’ below.
Tires and tubes for tires, of rubber or plastics—(1) Specify the kind of vehicle for
which the tire is intended, i.e., airplane, bicycle, passenger car, on-the-highway light or
heavy truck or bus, motorcycle; (2) If designed for tractors provided for in subheading 8701.90.10 or for agricultural or horticultural machinery or implements provided for in Chapter 84 or in subheading
8716.80.10, designate whether the tire is new,
recapped, or used; pneumatic or solid; (3) Indicate whether the tube is designed for tires

provided for in subheading 4011.91.10,
4011.99.10, 4012.10.20, or 4012.20.20.
Tobacco (including tobacco in its natural
state) (T.D. 44854, 45871)—(1) Specify in detail
the character of the tobacco in each bale by
giving (a) country and province of origin, (b)
year of production, (c) grade or grades in
each bale, (d) number of carrots or pounds of
each grade if more than one grade is packed
in a bale, (e) the time when, place where, and
person from whom purchased, (f) price paid
or to be paid for each bale or package, or
price for the vega or lot if purchased in bulk,
or if obtained otherwise than by purchase,
state the actual market value per bale; (2) If
an invoice covers or includes bales of tobacco which are part of a vega or lot purchased in bulk, the invoice must contain or
be accompanied by a full description of the
vega or lot purchased; or if such description
has been furnished with a previous importation, the date and identity of such shipment;
(3) Packages or bales containing only filler
leaf shall be invoiced as filler; when containing filler and wrapper but not more than
35 percent of wrapper, they shall be invoiced
as mixed; and when containing more than 35
percent of wrapper, they shall be invoiced as
wrapper.
Watches and watch movements classifiable in
Chapter 91 of the HTSUS—For all commercial shipments of such articles, there shall be
required to be shown on the invoice, or on a
separate sheet attached to and constituting
a part of the invoice, such information as
will reflect with respect to each group, type,
or model, the following:
(A) For watches, a thorough description of
the composition of the watch cases, the
bracelets, bands or straps; the commercial
description (ebauche caliber number, ligne
size and number of jewels) of the movements
contained in the watches; and the type of
battery (manufacturer’s name and reference
number), if the watch is battery-operated;
(B) For watch movements, the commercial
description (ebauche caliber number, ligne
size and number of jewels). If battery-operated, the type of battery (manufacturer’s
name and reference number);
(C) The name of the manufacturer of the
exported watch movements and the name of
the country in which the movements were
manufactured.
Wearing apparel—(1) All invoices for textile
wearing apparel should indicate a component
material breakdown in percentages by
weight for all component fibers present in
the entire garment, as well as separate
breakdowns of the fibers in the (outer) shell
(exclusive of linings, cuffs, waistbands, collars and other trimmings) and in the lining.
(2) For garments which are constructed of
more than one component or material (combinations of knit and not knit fabric or combinations of knit and/or not knit fabric with
leather, fur, plastic including vinyl, etc.),

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the invoice must show a fiber breakdown in
percentages by weight for each separate textile material in the garment and a breakdown in percentages by weight for each nontextile material for the entire garment; (3)
For woven garments—Indicate whether the
fabric is yarn dyed and whether there are
‘‘two or more colors in the warp and/or filling’’; (4) For all-white T-shirts and singlets—
Indicate whether or not the garment contains pockets, trim, or embroidery; (5) For
mufflers—State the exact dimensions (length
and width) of the merchandise.
Wood products—(1) Wood sawn or chipped
lengthwise, sliced or peeled, whether or not
planed, sanded or finger-jointed, of a thickness exceeding 6 mm (lumber), classifiable
under Chapter 44, heading 4407, HTSUS, and
wood continuously shaped along any of its
edges or faces, whether or not planed, sanded
or finger-jointed: Coniferous: Subheading
4409.10.90 and Nonconiferous: Subheading
4409.20.90, HTSUS, and dutiable on the basis
of cubic meters—
Quantity in cubic meters (m) before dressing; (2) Fiberboard of wood or other ligneous
materials whether or not bonded with resins
or other organic substances, under Chapter
44, Heading 4411, HTSUS, and classifiable according to its density—Density in grams per
cubic centimeter (cm); (3) Plywood consisting solely of sheets of wood, classifiable
under Chapter 44, Subheading 4412.11, 4412.12,
and 4412.19, HTSUS, and classifiable according to the thickness of the wood sheets—
Thickness of each ply in millimeter (mm).
Wool and hair—See § 151.62 of this chapter
for additional information required on invoices.
Wool products, except carpets, rugs, mats,
and upholsteries, and wool products made
more than 20 years before importation (T.D.

§ 141.89

50388, 51019)—(1) The percentage of the total
fiber weight of the wool product, exclusive of
ornamentation not exceeding 5 per centum of
said total fiber weight, of (a) wool; (b) reprocessed wool; (c) reused wool; (d) each fiber
other than wool if said percentage by weight
of such fiber is 5 per centum or more; and (e)
the aggregate of all other fibers; (2) the maximum percentage of the total weight of the
wool product, of any nonfibrous loading, filling, or adulterating matter; and (3) the name
of the manufacturer of the wool product, except when such product consists of mixed
wastes, residues, and similar merchandise
obtained from several suppliers or unknown
sources.
Woven fabric of man-made fibers in headings
5407, 5408, 5512, 5513, 5514, 5515, 5516—
(1) State the exact width of the fabric;
(2) Provide a detailed description of the
merchandise, (trade name, if any);
(3) Indicate whether bleached, unbleached,
dyed, of yarns of different colors and/or
printed;
(4) If composed of more than one material,
list percentage by weight in each;
(5) Identify the man-made fibers as artificial or synthetic, filament or staple, and
state whether the yarns are high tenacity.
Specify the number of turns per meter in
each yarn;
(6) Specify yarn sizes in warp and filling;
(7) Specify how the fabric is woven (plain
weave, twill, sateen, dobby, jacquard, swivel,
lappet, etc.);
(8) Indicate the number of single threads
per square centimeter in both warp and filling;
(9) Supply the weight per square meter in
grams;
(10) Provide the average yarn number using
this formula:

100 × number of single threads per square centimeter
( number of grams per square meter);
(11) For spun yarns, specify whether
combed or carded.
(12) For filament yarns, specify whether
textured or not textured.
Yarns—(1) All yarn invoices should show:
(a) Fiber content by weight; (b) whether single or plied; (c) whether or not put up for retail sale (See Section XI, Note 4, HTSUS); (d)
whether or not intended for use as sewing
thread;
(2) If chief weight of silk—show whether
spun or filament;
(3) If chief weight of cotton—show:
(a) Whether combed or uncombed
(b) Metric number (mn)
(c) Whether bleached and/or mercerized;

(4) If chief weight of man-made fiber—
show:
(a) Whether filament, or spun, or a combination of filament and spun
(b) If a combination of filament and spun—
give percentage of filament and spun by
weight.
(5) If chief weight of filament man-made
fiber—show:
(a) Whether high tenacity (See Section XI,
note 6 HTSUS).
(b) Whether monofilament, multifilament
or strip
(c) Whether texturized
(d) Yarn number in decitex
(e) Number of turns per meter

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37

§ 141.90

19 CFR Ch. I (4–1–05 Edition)

(f) For monofilaments—show cross sectional dimension in millimeters
(g) For strips—show the width of the strip
in millimeters (measure in folded or twisted
condition if so imported).

(2) Any seller’s or shipper’s invoices
available to him or, if none are available, a pro forma invoice in accordance
with § 141.85;
(c) The invoices and other documents
contain information adequate for the
examination of merchandise, the determination of estimated duties, if any,
and statistical purposes; and
(d) The importer files a bond on Customs Form 301, containing the bond
conditions set forth in § 113.62 of this
chapter, in an amount equal to one and
one-half the invoice value of the merchandise, for the production of the required invoice, which must be produced
within 120 days after the date of the filing of the entry summary (or the
entry, if there is no entry summary)
documentation, unless the invoice is
needed for statistical purposes. If needed for statistical purposes, the invoice
shall be produced within 50 days after
the date of the entry summary (or the
entry, if there is no entry summary) is
required to be filed, unless a reasonable
extension of time is granted by the
port director for good cause shown.

[T.D. 73–175, 38 FR 17447, July 2, 1973]
EDITORIAL NOTE: For FEDERAL REGISTER citations affecting § 141.89, see the List of CFR
Sections Affected, which appears in the
Finding Aids section of the printed volume
and on GPO Access.

§ 141.90 Notation of tariff classification
and value on invoice.
(a) [Reserved]
(b) Classification and rate of duty. The
appropriate subheading of the Harmonized Tariff Schedule of the United
States (19 U.S.C. 1202), and the rate of
duty shall be noted by the importer in
the left-hand portion of the invoice,
next to the articles to which they
apply.
(c) Value. The importer shall show in
clear detail on the invoice or on an attached statement the computation of
all deductions from total invoice value,
such as nondutiable charges, and all
additions to invoice value which have
been made to arrive at the aggregate
entered value. In addition, the entered
unit value for each article on the invoice shall be shown where it is different from the invoiced unit value.
(d) Importer’s notations in blue or black
ink. All notations made on the invoice
by the importer or broker shall be in
blue or black ink.

[T.D. 73–175, 38 FR 17447, July 2, 1973, as
amended by T.D. 79–221, 44 FR 46821, Aug. 9,
1979; T.D. 84–213, 49 FR 41184, Oct. 19, 1984;
T.D. 85-167, 50 FR 40363, Oct. 3, 1985; T.D. 93–
66, 58 FR 44130, Aug. 19, 1993]

§ 141.92 Waiver
ments.

of

invoice

(a) When waiver may be granted. The
port director may waive production of
a required invoice when he is satisfied
that either:
(1) The importer cannot by reason of
conditions beyond his control furnish a
complete and accurate invoice; or
(2) The examination of merchandise,
final determination of duties, and collection of statistics can be effected
properly without the production of the
required invoice.
(b) Documents to be filed by importer.
As a condition to the granting of a
waiver, the importer shall file the following documents with the entry:
(1) Any invoice or invoices received
from the seller or shipper;
(2) A statement pointing out in exact
detail any inaccuracies, omissions, or
other defects in such invoice or invoices;

[T.D. 73–175, 38 FR 17447, July 2, 1973, as
amended by T.D. 89–1, 53 FR 51262, Dec. 21,
1988; T.D. 99–64, 64 FR 43266, Aug. 10, 1999]

§ 141.91 Entry without required invoice.
If a required invoice is not available
in proper form at the time the entry or
entry summary documentation is filed
and a waiver is not granted in accordance with § 141.92, the entry or entry
summary documentation shall be accepted only under the following conditions:
(a) The port director is satisfied that
the failure to produce the required invoice is due to a cause beyond the control of the importer;
(b) The importer files:
(1) A written declaration that he is
unable to produce such invoice, and

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Customs & Border Protection, DHS; Treasury

§ 141.102

(d) Appraisement entries. In the case of
merchandise entered under an appraisement entry, deposit of estimated
duties shall be made immediately after
notification by the appropriate Customs officer of the amount of duties
due.
(e) Entry for transportation or under
bond. No deposit of estimated duties is
applicable in the case of merchandise
entered for transportation or temporarily imported under bond, entered for
permanent exhibition under bond, entered for a trade fair under bond or entered under bond for similar reasons.

(3) An executed pro forma invoice in
accordance with § 141.85; and
(4) Any other information required
by the port director for either appraisement or classification of the merchandise, or for statistical purposes.
(c) Satisfaction of bond liability. The liability under the bond on Customs
Form 301, containing the bond conditions set forth in § 113.62 of this chapter
for the production of a correct invoice
shall be deemed satisfied when a waiver has been granted pursuant to this
section.
[T.D. 73–175, 38 FR 17447, July 2, 1973, as
amended by T.D. 78–53, 43 FR 6070, Feb. 13,
1978; T.D. 79–221, 44 FR 46821, Aug. 9, 1979;
T.D. 84–213, 49 FR 41184, Oct. 19, 1984; 49 FR
44867, Nov. 9, 1984; T.D. 93–66, 58 FR 44130,
Aug. 19, 1993]

[T.D. 73–175, 38 FR 17447, July 2, 1973, as
amended by T.D. 79–221, 44 FR 46821, Aug. 9,
1979; T.D. 84–213, 49 FR 41184, Oct. 19, 1984; 49
FR 44867, Nov. 9, 1984; T.D. 89–104, 54 FR
50498, Dec. 7, 1989]

Subpart G—Deposit of Estimated
Duties

§ 141.102 When deposit of estimated
duties, estimated taxes, or both not
required.

§ 141.101 Time of deposit.
Estimated duties shall either be deposited with the Customs officer designated to receive the duties at the
time of the filing of the entry documentation or the entry summary documentation when it serves as both the
entry and entry summary, or be transmitted to Customs according to the
statement processing method as described in § 24.25 of this chapter, except
in the following cases:
(a) Merchandise released under entry
documentation. In the case of merchandise released under the entry documentation listed in § 142.3 of this chapter before filing of the entry summary,
deposit of estimated duties shall be
made at the time the entry summary is
filed unless the merchandise is entered
for warehouse. If the merchandise is
entered for warehouse, estimated duties shall be deposited in accordance
with paragraph (b) of this section.
(b) Warehouse entry. In the case of
merchandise entered for warehouse, deposit of estimated duties shall be made
at the time the withdrawal for consumption is presented.
(c) Informal mail entry. In the case of
merchandise entered under an informal
mail entry, duties shall be paid to the
postal employee at the time he delivers
the merchandise to the addressee (see
part 145 of this chapter).

Entry or withdrawal for consumption
in the following situations may be
made without depositing the estimated
Customs duties, or estimated taxes, or
both, as specifically noted:
(a) Cigars and cigarettes. A qualified
dealer or manufacturer may enter or
withdraw for consumption cigars, cigarettes, and cigarette papers and tubes
without payment of internal revenue
tax in accordance with § 11.2(a) of this
chapter.
(b) Bulk distilled spirits transferred to
the bonded premises of a distilled spirits
plant. An importer may transfer distilled spirits in bulk to the bonded
premises of a distilled spirits plant,
without the payment of tax, under the
provisions of section 5232(a), Internal
Revenue Code of 1986 (26 U.S.C. 5232(a)),
and the regulations of the Bureau of
Alcohol, Tobacco and Firearms (27 CFR
part 251).
(c) Deferral of payment of taxes on alcoholic beverages. An importer may pay
on a semimonthly basis the estimated
internal revenue taxes on all the alcoholic beverages entered or withdrawn
for consumption during that period,
under the procedures set forth in § 24.4
of this chapter.
(d) Government entries. If a shipment
is entered or withdrawn for consumption by a U.S. Government department

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