---
kind: "section"
citation: "19 C.F.R. § 191.44"
title: "19"
number: "191.44"
heading: "Destruction under Customs supervision."
url: "https://uscodex.org/cfr/19/191.44"
---

# §191.44. Destruction under Customs supervision.


A claimant may destroy merchandise and obtain rejected merchandise drawback by complying with the procedures set forth in [§ 191.71](/cfr/19/191.71.md) of this part relating to destruction.


## Notes

### Authority

Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1313, 1624; § 191.84 also issued under 19 U.S.C. 1514; §§ 191.111, 191.112 also issued under 19 U.S.C. 1309; §§ 191.151(a)(1), 191.153, 191.157, 191.159 also issued under 19 U.S.C. 1557; §§ 191.182-191.186 also issued under 19 U.S.C. 81c; §§ 191.191-191.195 also issued under 19 U.S.C. 1593a.

### Source

Source: T.D. 98-16, 63 FR 11006, Mar. 5, 1998, unless otherwise noted.