T. D. 44410. articles entered are the identical articles covered by the certificate of registration, and that the value or cost of repairs is correctly stated in the entry. (i) When the value of the returned articles, including the repairs, is less than $100, a bill or statement showing separately the value of the articles in their repaired condition and the cost or value of the repairs may be accepted in lieu of a certified consular invoice and the certificate of the party in the foreign country who made the repairs need not be filed. (j) Collectors shall require at the time of entry a deposit of estimated duties, based upon the value of the repairs, and shall order all packages containing such articles to the appraiser's stores for identification of the articles and appraisement of the value of the repairs when necessary. (k) Special investigations shall be made when there is suspicion that substitution has occurred, when there is question as to the amount and nature of the repairs, or in any other case when there is doubt as to the bona fides of a particular transaction. (1) The word "repairs" as used in paragraph 1615 is hereby defined to mean any change, renovation, cleaning, redyeing, etc., which is necessary to restore an article to its original condition after decay, injury, deterioration, or partial destruction, when such change, renovation, etc., does not destroy the identity of the article exported or create a new or different article. Art. 404. Books bound abroad.—(a) Tariff act of 1930, paragraph 1410: * * * Exported books of domestic manufacture, when returned to the United States after having been advanced in value or improved in condition by any process of manufacture or other means, shall, under rules and regulations prescribed by the Secretary of the Treasury, be dutiable only on the cost of materials added and labor performed in a foreign country. * * * (b) The procedure governing the exportation and assessment of duty on such books shall be the same as that provided in article 403 for articles exported for repairs, except that the collector should satisfy himself from the return of the appraiser or other satisfactory evidence that the books were of American manufacture. HOUSEHOLD EFFECTS T. Ds. 36001, Art. 405. Free entry authorized.-Tariff act of 1930, 38815. paragraph 1632 (free list): Books, libraries, usual and reasonable furniture, and similar household effects of persons or families from foreign countries if actually used abroad by them not less than one year, and not intended for any other person or persons, nor for sale. Art. 406. Household effects defined. (a) The free T. D. 42004. entry of household effects under paragraph 1632 is limited to such as are similar to books, libraries, furniture, carpets, paintings, tableware, and other usual household furnishings. Automobiles, horses, carriages, sleighs, boats, and similar articles, and wines, provisions, and other consumable supplies do not constitute similar household effects within the meaning of paragraph 1632. (b) Articles such as office safes and office furniture used abroad in business pursuits are not entitled to free entry as household effects. Art. 407. Declaration.-(a) A declaration of the owner T. Ds. 30177, (customs Form 3301) will be required in connection with the entry of articles under paragraph 1632. (b) If it is impracticable to produce such declaration at T. D. 41003. the time of entry, the consignee may make declaration on customs Form 3303, and give bond on customs Form 7551 or 7553, for the production of the owner's declaration within 6 months. Art. 408. Use abroad.-(a) Use abroad for one year must be proven to the satisfaction of the collector, who may in his discretion require evidence other than the declaration. of the applicant. The year of use need not immediately precede the time of importation nor need it be continuous. (b) As a general rule, household effects arriving more T. D. 41985. than 10 years after the arrival of the importer in the United States should not be admitted free under paragraph 1632. 40174. (c) If, however, the collector is satisfied from the T. Ds. 38668, importer's explanation that the effects were unavoidably detained beyond the 10-year period, he may admit them to free entry under paragraph 1632 upon the filing of the declaration, customs Form 3301. (d) In no case, however, should free entry be allowed under paragraph 1632 when a period of 25 years or more has elapsed since the time of the importer's arrival. (e) The date of the last arrival of the importer from the country in which the effects were used may be taken in applying the time limitation. T. Ds. 22622, 31003, 32713, 38815, 39701. T. Ds. 36127, 39729. Household effects used abroad not less than one year by a family of which the importer was a resident member for not less than one year during such period of use may be passed free of duty, although the importer did not own the effects at the time of use. (g) The statute is applicable to residents as well as nonresidents of the United States. EFFECTS OF CITIZENS DYING ABROAD Art. 409. Free entry authorized-Procedure.-(a) Tariff act of 1930, paragraph 1739 (free list): Personal effects, not merchandise, of citizens of the United States dying in foreign countries. (b) The period of use does not affect the right to free entry of such articles, which should be entered in accordance with the provisions of article 338. The term "personal effects," as used in paragraph 1739, embraces all articles of personalty not merchandise, and includes household effects. (c) The collector shall require an affidavit of a person having knowledge of the facts, or otherwise satisfy himself, as to the citizenship of the deceased owner of the effects at the time of his death. TOOLS OF TRADE Art. 410. Tools of trade, occupation, or employment.(a) Tariff act of 1930, paragraphs 1747 and 1798 (free list): PAR. 1747. Professional books, implements, instruments, and tools of trade, occupation, or employment in the actual possession of persons emigrating to the United States owned and used by them abroad; but this exemption shall not be construed to include machinery or other articles imported for use in any manufacturing establishment, or for any other person or persons, or for sale, nor shall it be construed to include theatrical scenery, properties and apparel; * * * * * PAR. 1798. * * * In the case of individuals, returning from abroad, all professional books, implements, instruments, and tools of trade, occupation, or employment, taken by them out of the United States to foreign countries shall be admitted free of duty, without regard to their value, upon their identity being established under appropriate rules and regulations to be prescribed by the Secretary of the Treasury. * * * (b) The privilege of free entry granted by paragraph 1747 applies whether the articles accompany the emigrant or are imported subsequent to his arrival, provided they were owned and used by him and in his possession abroad. The owner of such articles shall execute in connection with the entry a declaration on customs Form 3317. (c) The above quoted provision of paragraph 1798 applies to any individual returning from abroad whether or not he is a resident of the United States. If the articles accompany the passenger, they may be passed on the baggage declaration if the collector is satisfied that the articles were taken abroad by the passenger. If they do not accompany the passenger, there shall be filed in connection with the entry an affidavit on customs Form 3297. PASSENGERS' BAGGAGE Art. 411. Regulations authorized.-Tariff act of 1930, section 498 (a) (6): (a) The Secretary of the Treasury is authorized to prescribe rules and regulations for the declaration and entry of (6) Articles carried on the person or contained in the baggage of a person arriving in the United States; Par. 1798. Art. 412. Status of passengers.-(a) Persons arriving Tariff act of 1930, from foreign countries are divided into two classes for customs purposes-first, residents of the United States returning from abroad, and, second, all other persons. (b) Citizens of the United States, or persons who have formerly resided in the United States, shall be deemed to be residents thereof returning from abroad, within the meaning of the tariff laws, in the absence of satisfactory T. Ds. 34534, evidence of nonresidence. The residence of a wife fol-36614, 43804. lows that of her husband unless satisfactory evidence is presented that the wife has acquired a separate residence elsewhere, and the residence of a minor child follows that of its parents. (c) Any person not a resident of the United States or any person who, though a legal resident thereof, is not returning from abroad, will be treated for customs purposes as a nonresident. 33694. Art. 413. Nonresidents-Free entry of certain articles T. Ds. 31185, authorized. (a) Tariff act of 1930, paragraph 1798 (free list): Wearing apparel, articles of personal adornment, toilet articles, and similar personal effects of persons arriving in the United States; but this exemption shall include only such articles as were actually owned by them and in their possession abroad at the time of or prior to their departure from a foreign country, and as are necessary and appropriate for the wear and use of such persons and are intended for such wear and use, and shall not be held to apply to merchandise or articles intended for other persons or for sale: Provided, That all jewelry and similar articles of personal adornment having a value of $300 or more, brought in by a nonresident of the United States, shall, if sold within three years after the date of the arrival of such person in the United States, be liable to duty at the rate or rates in force at the time of such sale, to be paid by such person * T. Ds. 42258, 43233, 43708, 44021, 44215. Abs. 3153, 3645. T. Ds. 41335, 41718, 42199, 42442, 43572, (b) This exemption applies to the articles mentioned regardless of value. Art. 414. Returning residents-Free entry of certain articles authorized.—(a), Tariff act of 1930, paragraph 1798 (free list): * In case of residents of the United States returning from abroad all wearing apparel, personal and household effects, * * * taken by them out of the United States to foreign countries shall be admitted free of duty, without regard to their value, upon their identity being established under appropriate rules and regulations to be prescribed by the Secretary of the Treasury: Provided further, That up to but not exceeding $100 in value of articles acquired abroad by such residents of the United States for personal or household use or as souvenirs or curios, but not bought on commission or intended for sale, shall be admitted free of duty: Provided further, That a resident of the United States shall not take advantage of the exemption herein granted within a period of thirty days from the last exemption claimed. (b) If effects or articles taken abroad be advanced in value or improved in condition while abroad by reason of repairs or cleaning further than that necessarily incident to wear and use while abroad, the cost or value of such repairs or cleaning is subject to duty. Such cost or value may, however, be included within the $100 exemption. Effects or articles advanced in value or improved in condition by alterations or additions beyond that necessary to restore them to their original condition, are dutiable on their full value, but such value may be included within the $100 exemption. (c) The date of last exemption claimed shall be the date of the passenger's last arrival in connection with which exemption was allowed, notwithstanding the articles admitted under the exemption arrived at a subsequent date. (d) A passenger who has received a total exemption for the trip of less than $100 is not entitled to apply the remainder of that amount to articles acquired abroad on a subsequent trip, whether or not returning within 30 days from the date of the preceding arrival. No exemption shall be allowed in any case unless the articles claimed to be exempt were purchased or otherwise acquired merely as an incident of the trip. (e) When no exemption or only a partial exemption has been granted at the border port or seaport or by a customs officer in foreign territory, the exemption or the remainder of the amount allowable may be applied at the port of clearance to articles acquired abroad during the same trip but not accompanying the passenger on return, or to articles acquired abroad during the same trip, whether or not accompanying the passenger, which |