supporting CFR

United States Customs Service, Treasury
warehouse withdrawal shall contain on
the face thereof a statement of the
kind and quantity of all imported merchandise (in its condition as imported)
and imported containers used in the
manufacture and putting up of such
spirits and wines. The duty assessed on
the imported merchandise and containers so used, and their classification and
value, shall be shown on the withdrawal in accordance with § 144.41 of
this chapter. If no imported merchandise or containers have been used, the
warehouse withdrawal shall bear an endorsement to that effect. (See §§ 191.85
and 191.86 of this chapter.)
(b) The spirits and wines shall be forwarded in accordance with the general
provisions of the regulations governing
the transportation of merchandise in
bond, part 18 of this chapter.
(c) A regular entry shall be made for
all foreign-grown coffee shipped to
Puerto Rico from the United States,
but special Customs invoices shall not
be required for such shipments.3

§ 7.8
nection with the entry a certificate of
origin covering articles shipped from
insular possessions (except Puerto
Rico) to the United States. The certificate shall be on Customs Form 3229,
and shall be signed by the chief or assistant chief customs officer at the
port of shipment,5 showing that the
merchandise is the growth or product
of such possession, or manufactured or
produced in such possession, from materials the growth, product, or manufacture of any such possession or of the
United States, or of both, which do not
contain foreign materials to the value
of more than 50 percent of their total
value (or more than 70 percent of their
total value with respect to watches and
watch movements). A certificate shall
not be required for any shipment valued at $100 or less.
(b) When articles coming directly
into the United States from an insular
possession, other than Puerto Rico, in
a shipment valued over $100 are sought
to be admitted free of duty under the
provisions of General Note 3(a)(iv),
HTSUS, relating to certain articles returned to the United States, there
shall be filed in connection with the
entry the following evidence:
(1) A certificate, on Customs Form
3311, of the director of the port from
which the merchandise was shipped
from the United States. No certificate
shall be required if the port director is
satisfied by reason of the nature of the
articles or otherwise that no drawback
of duties or refund or remission of

(Secs. 311, 319, 484(a), 46 Stat. 691, as amended, 696, 722, as amended; 19 U.S.C. 1311, 1319,
1484(a); R.S. 251, as amended, sec. 624, 46 Stat.
759 (19 U.S.C. 66, 1624))
[28 FR 14636, Dec. 31, 1963, as amended by
T.D. 73–175, 38 FR 17445, July 2, 1973; T.D. 83–
212, 48 FR 46770, Oct. 14, 1983]

§ 7.8 Insular possessions of the United
States other than Puerto Rico.
(a) When articles coming directly
into the United States from an insular
possession, other than Puerto Rico, in
a shipment valued over $100 are sought
to be admitted free of duty under the
provisions of General Note 3(a)(iv),
HTSUS (19 U.S.C. 1202), relating to certain articles produced in such insular
possessions, there shall be filed in con-

5 Guam,
Wake Island, Midway Islands,
Kingman Reef, Johnston Island, and American Samoa are American territory, but not
within the customs territory of the United
States. Importations into those islands are
not governed by the Tariff Act of 1930 or
these Customs Regulations. The Customs administration of American Samoa is under
the jurisdiction of the Department of the Interior (Office of Territories). The Customs
administration of Wake Island is under the
jurisdiction of the Department of the Air
Force (General Counsel). The Customs administration of Midway Islands is under the
jurisdiction of the Department of the Navy.
The Customs administration of Guam is
under the Government of Guam. A certificate signed by the Commander at the Johnston Island Air Force Base, or his assistant,
shall be acceptable as proof of origin. Kingman Reef is understood to be uninhabited.

up of such spirits and wines in such warehouses: Provided further, That no internalrevenue tax shall be imposed on distilled
spirits and wines rectified in class six warehouses if such distilled spirits and wines are
exported or shipped in accordance with the
provisions of this section, * * *.’’ (Tariff Act
of 1930, sec. 311, as amended; 19 U.S.C. 1311)
3 Section 319, Tariff Act of 1930, authorizes
the Legislature of Puerto Rico to impose a
duty on coffee imported into Puerto Rico, including coffee grown in a foreign country
coming into Puerto Rico from the United
States, and the Legislature of Puerto Rico
has imposed such a duty.

69

§ 7.8

19 CFR Ch. I (4–1–97 Edition)

taxes was allowed on the merchandise
by reason of the shipment. This certificate shall be issued on application of
the importer, or of the director of the
importer’s request, and shall be mailed
by the issuing officer directly to the
port at which it is to be used. If the
merchandise was shipped from the port
at which entry is made and the fact of
shipment appears on Customs records,
the fact of return shall be noted on the
record but the filing of the certificate
on Customs Form 3311 shall not be required; and
(2) A declaration of the shipper in the
insular possession in the following
form:

(d) In determining whether an article
produced or manufactured in any such
insular possession contains foreign materials to the value of more than 50
percent (or more than 70 percent with
respect to watches and watch movements), a comparison shall be made between the actual purchase price of the
foreign materials (excluding any material which at the time such article is
entered, or withdrawn from warehouse,
for consumption in the United States,
may be imported into the United
States from a foreign country, other
than Cuba or the Philippines, free of
duty), plus the cost of transportation
to such insular possession (but excluding duties and taxes, if any, assessed by
the insular possession and any charges
which may accrue after landing), and
the final appraised value in the United
States determined in accordance with
section 402, Tariff Act of 1930, as
amended (19 U.S.C. 1401a), of the article
brought into the United States.
(e) A special Customs invoice on Customs Form 5515 shall be required in
connection with shipment of dutiable
merchandise valued over $500 unless
the shipment would have been exempt
from the requirement of a special Customs invoice under § 141.83 of this chapter if it had been imported from a foreign country, or when the shipment is
covered by a certificate of origin provided for in paragraph (a) of this section.
(f) Merchandise may be withdrawn
from a bonded warehouse under section
557, Tariff Act of 1930, as amended (19
U.S.C. 1557), for shipment to the Virgin
Islands, American Samoa, Wake Island,
Midway Islands, Kingman Reef, Johnston Island, or Guam, without payment
of duty, or with a refund of duty if the
duties have been paid, in like manner
as for exportation to foreign countries.
No drawback may be allowed under
section 313, Tariff Act of 1930, as
amended (19 U.S.C. 1313), on articles
manufactured or produced in the United States and shipped to any insular
possession. No drawback of internalrevenue tax is allowable under 19
U.S.C. 1313 on articles manufactured or
produced in the United States with the
use of domestic tax-paid alcohol and

I, ———————— of ———————— do
hereby declare that to the best of my knowledge and belief the articles identified below
were sent directly from the United States on
———— 19——, to ——————, of ——————,
on (insular possession) the
————————, and that the (Name of carrier) articles remained in said insular possession until shipped by me directly to the
United States via the ———————— (Name
of carrier on ——————, 19——.
————————————————————————
Marks

Numbers

Quantity

Dated at ————,
—————, 19——.

this

Description

——

Value

day

of

Shipper:
————————————————————————

The declaration shall not be required
in any case where the port director is
satisfied by reason of the nature of the
articles or otherwise that they were
shipped directly to the insular possession and were returned by direct shipment.
(c) When merchandise excluding any
shipments valued at $100 or less, arrives unaccompanied by a certificate of
origin or a declaration of the shipper,
or when any other document necessary
to complete entry is lacking, a bond
containing the bond conditions set
forth in § 113.62 of this chapter, for the
production thereof may be taken on
Customs Form 301. A bond for production of a bill of lading shall be taken on
Customs Form 301 and contain the
bond conditions set forth in § 113.69 of
this chapter.

70

United States Customs Service, Treasury

Pt. 10
10.26 Articles assembled or processed in a
beneficiary country in whole of U.S.
components or ingredients; articles assembled in a beneficiary country from
textile components cut to shape in the
United States.

shipped to Wake Island, Midway Islands, Kingman Reef or Johnston Island.
(R.S. 251, as amended, secs. 623, as amended,
624, 46 Stat. 759, as amended (19 U.S.C. 66,
1623, 1624))
[T.D. 83–7, 48 FR 229, Jan. 4, 1983; 48 FR 1290,
Jan. 12, 1983; T.D. 84–213, 49 FR 41164, Oct. 19,
1984; T.D. 89–1, 53 FR 51246, Dec. 21, 1988]

FREE ENTRY—ARTICLES FOR THE USE OF
FOREIGN MILITARY PERSONNEL
10.30c

[Reserved]

TEMPORARY IMPORTATIONS UNDER BOND

§ 7.11 Guantanamo Bay Naval Station.
Articles of foreign origin may enter
the area (both land and water) of the
Guantanamo Bay Naval Station free of
duty, but such articles shall be subject
to duty upon their subsequent entry
into the United States.

10.31 Entry; bond.
10.33 Theatrical effects.
10.35 Models of women’s wearing apparel.
10.36 Commercial travelers’ samples; professional equipment and tools of trade; theatrical effects and other articles.
10.36a Vehicles, pleasure boats and aircraft
brought in for repair or alteration.
10.37 Extension of time for exportation.
10.38 Exportation.
10.39 Cancellation of bond charges.
10.40 Refund of cash deposits.

[28 FR 14636, Dec. 31, 1963]

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

INTERNATIONAL TRAFFIC
10.41 Instruments; exceptions.
10.41a Lift vans, cargo vans, shipping tanks,
skids, pallets, and similar instruments of
international traffic; repair components.
10.41b Clearance of serially numbered substantial holders or outer containers.

ARTICLES EXPORTED AND RETURNED
Sec.
10.1 Domestic products; requirements on
entry.
10.3 Drawback; internal-revenue tax.
10.4 Internal-revenue marks; erasure.
10.5 Shooks and staves; cloth boards; district director’s account.
10.6 Shooks and staves; claim for duty exemption.
10.7 Substantial containers or holders.
10.8 Articles exported for repairs or alterations.
10.8a Imported articles exported and reimported.
10.9 Articles exported for processing.
10.10 [Reserved]

ARTICLES FOR INSTITUTIONS
10.43 Duty-free status.
10.46 Articles for the United States.
10.47 [Reserved]
WORKS OF ART
10.48 Engravings, sculptures, etc.
10.49 Articles for exhibition; requirements
on entry.
10.50 [Reserved]
10.52 Painted, colored or stained glass windows for religious institutions.
10.53 Antiques.
10.54 Gobelin and other hand-woven tapestries.

ARTICLES ASSEMBLED ABROAD WITH UNITED
STATES COMPONENTS
10.11 General.
10.12 Definitions.
10.13 Statutory
provision:
Subheading
9802.00.80, Harmonized Tariff Schedule of
the United States (19 U.S.C. 1202).
10.14 Fabricated components subject to the
exemption.
10.15 Fabricated components not subject to
the exemption.
10.16 Assembly abroad.
10.17 Valuation of exempted components.
10.18 Valuation of assembled articles.
10.19—10.20 [Reserved]
10.21 Updating cost data and other information.
10.23 Standards, quotas, and visas.
10.24 Documentation.
10.25 Textile components cut to shape in
the United States and assembled abroad.

VEGETABLE OILS
10.56

Vegetable oils, denaturing; release.
POTATOES, CORN, OR MAIZE

10.57 Certified seed potatoes, and seed corn
or maize.
BOLTING CLOTHS
10.58

Bolting cloths; marking.

WITHDRAWAL OF SUPPLIES AND EQUIPMENT
FOR VESSELS
10.59 Exemption from customs duties and
internal-revenue tax.
10.60 Forms of withdrawals; bond.
10.61 Withdrawal permit.

71