C.F.R. » Title 19 » CHAPTER I—U.S. 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

19 C.F.R. § 10.133

Conditions required to be met

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When the tariff classification of any article is controlled by its actual use in the United States, three conditions must be met in order to qualify for free entry or a lower rate of duty unless the language of the particular subheading of the Harmonized Tariff Schedule of the United States applicable to the merchandise specifies other conditions. The conditions are that:

(a) Such use is intended at the time of importation.

(b) The article is so used.

(c) Proof of use is furnished within 3 years after the date the article is entered or withdrawn from warehouse for consumption.

[T.D. 71-139, 36 FR 10726, June 2, 1971, as amended by T.D. 89-1, 53 FR 51252, Dec. 21, 1988]
Notes of Decisions
Cited in 2 cases, 1990–2007 · leading case: Tradewind Farms, Inc. v. United States, 2007 CIT 62 (Ct. Intl. Trade 2007).
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Tradewind Farms, Inc. v. United States, 2007 CIT 62 (Ct. Intl. Trade 2007). “19 C.F.R. § 10.133 (2003). Again, of importance here is the requirement that the intention to use the merchandise for a particular purpose be present at the time of entry.”
DiIorio v. United States, 14 Ct. Int'l Trade 746 (Ct. Intl. Trade 1990). “19 C.F.R. § 10.133 (1989). Obviously the test question requires the examinee to reflect upon what conditions are unnecessary for liquidation under this particular part of the regulations in order to determine whether the examinee is aware that the regulations list three…”
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