The personal and household effects (with such limitation on the importation of alcoholic beverages and tobacco products as the Secretary of the Treasury may prescribe) of any person in the service of the United States who returns to the United States upon the termination of assignment to extended duty (as defined in regulations issued in connection with this provision) at a post or station outside the customs territory of the United States, or of returning members of his family who have resided with him at such post or station, or of any person evacuated to the United States under Government orders or instructions
Part of: 98 — Special classification provisions (US)
222024 · 1990-03-07 — Personal Exemptions Extended for Returning U.S. GovernmentPersonnel; Lease With an Option to Purchase versus a ConditionalSales Contract; 19 U.S.C. 1484; 19 CFR 148.74(b)
The question is whether Volvo automobiles, which are leased for a period of 24 months by U.S. military personnel immediately prior to their return to the United States, qualify under subheading 9805.00.50, Harmonized Tariff Schedule of the United States (HTSUS), (formerly item 817.00, TSUS), as personal or household effects for duty-free treatment. We note initially that the inquirer is confused between the right to make entry and the right to enter merchandise free of duty because of the applicability of a personal exemption. These are separate concepts. For example, only an owner,…
220113 · 1989-02-28 — Returning U.S. military personnel cannot enter leasedautomobile free of duty under personal exemption; automobilepurchased under bona fide conditional sales contract may beentered under exemption
S. servicemen stationed overseas. Continental Bank has requested advice because it is contemplating entering into an agreement to finance the acquisition of foreign-made motor vehicles by servicemen stationed in Europe. Under the terms of this agreement, servicemen will enter into either a conditional sales agreement or a lease agreement, both of which are governed by West German or English law. The designated seller/lessor is a U.K. corporation not doing business in the United States. Title remains with the seller/lessor until all payments have been made, at which point the servicemen may…
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