Title 19: Customs Duties
CHAPTER I: BUREAU OF CUSTOMS AND
BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE
TREASURY
PART 10: ARTICLES CONDITIONALLY FREE, SUBJECT TO
A REDUCED RATE, ETC.
Subpart A: General Provisions
:
Visual Or Auditory Materials
10.121 - Visual or auditory
materials of an educational, scientific, or cultural character.
(a)
Where photographic film and other articles described in subheading
9817.00.40, Harmonized Tariff Schedule of the United States (HTSUS),
are claimed to be free of duty under subheading 9817.00.40, HTSUS,
there shall be filed in connection with the entry covering such
articles a document issued by the U.S. Information Agency certifying
that it has determined that the articles are visual or auditory
materials of an educational, scientific, or cultural character within
the meaning of the Agreement for Facilitating the International
Circulation of Visual and Auditory Materials of an Educational,
Scientific, and Cultural Character as required by U.S. Note 1,
Subchapter XVII, chapter 98, HTSUS.
(b) Articles entered
under subheading 9817.00.40, Harmonized Tariff Schedule of the United
States (HTSUS), shall be released from Customs custody prior to
submission of the document required in paragraph (a) of this section
only upon the deposit of estimated duties with the port director.
Liquidation of an entry covering merchandise which has been released
under this procedure shall be suspended for a period of 90 days from
the date of entry or until the required document is submitted,
whichever occurs first. In the event that the director of the port of
entry does not receive the required document within the 90-day
period, the merchandise shall be immediately classified and
liquidated in the ordinary course, without regard to subheading
9817.00.40, HTSUS.
| File Type | application/msword |
| File Title | Title 19: Customs Duties |
| Author | Authorized User |
| Last Modified By | Authorized User |
| File Modified | 2011-07-06 |
| File Created | 2011-07-06 |