supporting CFR

§ 10.4

19 CFR Ch. I (4–1–12 Edition)

time of entry for consumption or withdrawal from warehouse for consumption with respect to the importation of
like articles not previously exported
from the United States.
(e) Animals straying across the border or driven across the border for pasturage purposes or for feeding to improve them for the market and not returned within 8 months are excluded
from free entry as domestic products
returned.
(f) Tobacco products and cigarette
papers and tubes classifiable under subheading 9801.00.80, HTSUS, may be released from customs custody without
the payment of that part of the duty
attributable to the internal-revenue
tax for return to internal-revenue bond
as provided by section 5704(d) of the Internal Revenue Code of 1954.

(d) An exporter of shooks or staves in
respect of which free entry is to be
claimed when returned as boxes or barrels shall file in triplicate with the director of the port of exportation, at
least 6 hours before the landing of the
articles on the exporting vessel, a Certificate of Registration, Customs Form
4455.
(e) The Certificate of Registration,
CF 4455, shall be completed in triplicate by the port director after
verification from the manifest of the
exporting vessel and the return of the
lading officer. The original shall be forwarded by the port director to the consignee. The duplicate copy shall be
given to the exporter and the triplicate
copy shall be retained.
(f) Whenever boxes or barrels alleged
to have been manufactured from American shooks or staves are shipped to
the United States from a person abroad
other than the one to whom they were
exported from the United States, the
importer shall be required to obtain
from the foreign consignee to whom
the shooks or staves were originally
exported from this country the certificate or certificates, Customs Form
4455, covering the exportation of the
shooks or staves from the United
States, or an extract therefrom signed
by such consignee, showing the number
of shooks or staves covered by such
certificate or certificates, together
with the number of superficial feet of
such shooks or staves. Such Form 4455,
or extract therefrom, shall be filed by
the importer in connection with the
entry of the boxes or barrels.
(g) Accounts shall be kept by the director of the port of exportation of the
shooks and staves as to each exportation thereof and as to the returns
thereof in boxes, barrels, etc. Notifications of such returns shall be given to
the port of exportation by the director
of the port of importation. When returns in the form of boxes, barrels,
etc., entirely account for the shooks
and staves exported as shown on the
appropriate Customs Form 4455, the
port director maintaining the account
shall so inform the port director making inquiry about the merchandise
being imported and alleged to contain
shooks or staves covered by the particular exportation.

[28 FR 14663, Dec. 31, 1963, as amended by
T.D. 68–104, 33 FR 5616, Apr. 11, 1968; T.D. 83–
240, 48 FR 53098, Nov. 25, 1983; T.D. 89–1, 53 FR
51246, Dec. 21, 1988; T.D. 93–66, 58 FR 44130,
Aug. 19, 1993]

§ 10.4 Internal-revenue marks; erasure.
Internal-revenue brands or marks on
casks or other containers previously
exported from the United States must
be erased at the importer’s expense
under Customs supervision before their
delivery from Customs custody.
§ 10.5 Shooks and staves; cloth boards;
port director’s account.
(a) Shooks and staves produced in the
United States and returned in the form
of complete boxes or barrels in use as
the usual containers of merchandise
are exempt from any duties imposed by
the tariff laws upon similar containers
made of foreign shooks or staves, provided their identity is established
under the regulations in this part.
(b) The term ‘‘shook’’ embraces only
shooks which at the time of exportation from this country are ready to
be assembled into boxes or barrels
without further cutting to size; except
that box shooks may be exported in
double lengths and cut abroad. The
number of boxes made from such
shooks which may be imported into
this country free of duty cannot exceed
the number of complete sets of shooks
exported.
(c) [Reserved]

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U.S. Customs and Border Protection, DHS; Treasury

§ 10.7

(b) Substantial containers or holders,
which are of foreign production and
previously imported duty paid, which
are of the usual or ordinary types used
in the shipment or transportation of
goods, which are reusable for such purpose, and which are imported containing or holding merchandise, shall
be exempt from duty if (1) exported in
accordance with the regulations contained in § 10.5 (d) and (e), and (2) there
is filed in connection with the entry a
certificate of the foreign shipper in the
form prescribed by paragraph (c) of this
section.
(c) The certificate to be furnished by
the foreign shipper for the use of the
director of the port of entry shall be in
the following form:

(h) A record of cloth boards of domestic manufacture exported to be
wrapped with foreign textiles shall be
kept by the port director in a similar
manner as for shooks and staves. Cloth
boards of domestic manufacture are
conditionally free of duty under Chapter 98, subchapter 1, Harmonized Tariff
Schedule
of
the
United
States
(HTSUS). If such boards are advanced
in value or improved in condition while
abroad, free entry shall be denied on
importation.
[28 FR 14663, Dec. 31, 1963, as amended by
T.D. 78–99, 43 FR 13060, Mar. 29, 1978; T.D. 89–
1, 53 FR 51247, Dec. 21, 1988; T.D. 98–52, 63 FR
29954, June 2, 1998]

§ 10.6 Shooks and staves; claim for
duty exemption.
An importer, seeking an exemption
from duty on account of boxes or barrels made from American shooks or
staves, must make such a claim on
Customs Form 4455 at the time of filing
the entry. Upon receipt, from the director of the port of exportation of the
shooks and staves, of corroboration
that the records of exportation do not
conflict materially with such a claim,
the exemption may be allowed. If the
claim for an exemption is disallowed in
full or in part, the importer may file a
request within 15 days of the date of
the port director’s notice to him of any
disallowance, for referral of the question to the Commissioner of Customs
for review.

I, llllllll, of llllllll, do
hereby certify that to the best of my knowledge and belief the substantial containers
and holders mentioned in (the annexed invoice) (invoice No. llll of llll, 19ll)
* are of the manufacture of llllllll
and were exported from the United States at
the
port
of
llllll,
per
S.S.
llllllll on lllll, 19ll, and that
the same are being returned to the United
States (empty) filled with llll) (holdings
lllllll).*
———————————————————————
Shipper

(d)
The
port
director,
after
verification of the foreign shipper’s
certificate with the records of the director of the port of exportation in this
country, shall allow free entry to the
extent the basis for such allowance is
verified. The procedure in the last two
sentences of § 10.6 shall be applicable.
(e) If claim for exemption from duty
for such containers or holders of foreign production previously imported
duty paid is made at the time of entry,
the certificate of the foreign shipper
may be accepted if produced at any
time prior to the liquidation of the
entry.
(f) When such containers or holders
of foreign production previously imported duty paid are reimported empty,
they may be admitted without entry if

[T.D. 87–75, 52 FR 20066, May 29, 1987, as
amended by T.D. 98–52, 63 FR 29954, June 2,
1998]

§ 10.7 Substantial containers or holders.
(a) Substantial containers or holders,
which are products of the United
States, which are of the usual and ordinary types used in the shipment or
transportation of goods, which are reusable for such purposes, and which are
imported containing or holding merchandise, shall be entered under the
general regulations governing the free
entry of domestic products exported
and returned. When such containers or
holders are imported not containing or
holding merchandise they may be admitted without entry if readily identifiable as products of the United States.

* Cross out inapplicable words.

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