§148.44. Gifts. — Inbound Citations
19 C.F.R. § 148.44
Cited by 2 regulations in release Current.
Citations to 19 U.S.C. § 148.44 as a whole
-
(b) A nonresident who is allowed the $100 gift exemption (see § 148.44) may include not more than 100 cigars under such exemption from duty and internal revenue tax, provided the cigars accompany him and are to be disposed of only as bona fide gifts.
-
(1) A nonresident arriving in the United States who is not entitled to an exemption for gifts under subheading 9804.00.30 Harmonized Tariff Schedule of the United States (HTSUS) (19 U.S.C. 1202) (see § 148.44); or