TD 52023.

(c) No application for the extension of the period of any bond or stipulation given to assure the production of a missing document shall be allowed by a collector if such application is received later than 6 months after the expiration of the period of the bond or stipulation, including any prior extension. However, when a bond or stipulation is given for the production of any free-entry or reduced-duty document and a satisfactory document is not produced within the prescribed time but is produced prior to liquidation of the entry or within the period during which a valid reliquidation may be completed, it shall be accepted as satisfying the requirement that it be filed in connection with the entry, and the bond charge for its production shall be canceled.

(d) It is not necessary to secure the assent of the sureties to any extension of the period prescribed in a bond when such extension is authorized by law or these regulations. The assent of the sureties shall be obtained before any other extension of such a period is allowed. (Secs. 484, 623, 46 Stat. 722, as amended, 759, as amended; 19 U.S.C. 1484, 1623.)

TD 42006,

CR-492

TDs 54700. 55978,

54.5 Scope of exemptions; nondeposit of estimated duty.--(a)Articles in chief value of metal (except articles of copper, of lead, of zinc, or of tungsten, and not including metal-bearing materials, provided for in schedule 4, Tariff Schedules of the United States, or in part 1 of schedule 6 and not including unwrought metal provided for in part 2 of schedule 6) to be used in remanufacture by melting, and actually so used, shall be entitled to free entry upon compliance with section 54.6 of the regulations of this part, if entered or withdrawn from warehouse, for consumption during the effective period of item 911.10, Tariff Schedules of the United States.

(b) No deposit of estimated duty shall be required upon the entry, or withdrawal, for consumption of articles within the purview of paragraph (a) of this section if the district director is satisfied at the time of entry or withdrawal by written declaration of the importer that the merchandise was imported to be used in remanufacture by melting. (Sec. 101, 76 Stat. 72; item 911.10, Tariff Schedules of the United States.)

TD 55978.

54.6 Proof of intent; bond; proof of use; liquidation.-- Articles in chief value of metal, described in section 54.5(a) of the regulations of this part shall be admitted free of duty upon compliance with the following conditions:

(a) There shall be filed in connection with the entry3 a statement of the importer that the articles are to be used in remanufacture by melting.

(b) If the articles are entered for consumption, there shall also be filed in connection with the entry a bond on Customs Form 7551 or 7553. If the articles are entered for warehouse, the regular warehouse bond, Customs Form 7555, shall be given and withdrawals shall be made on Customs Form 7506. The liquidation of the consumption or warehouse entry shall be suspended pending proof of use or other disposition of the articles within the time hereinafter prescribed.

(c) Within 3 years from the date of entry (in the case of warehouse entries as well as consumption entries) the importer shall submit to the district director at the port of entry a statement of the superintendent or manager of the plant at which the articles were used in remanufacture by melting, showing: (1) The name and location of the plant; (2) the entry number, date, and port of entry (if the person making the statement is not in possession of this information a reference to invoices, purchase orders, or other documents which will identify the shipment with the entry may be substituted); (3) the date or inclusive dates of the processing of the articles; and (4) a description of the processing in sufficient detail to enable the district director to determine whether such processing constituted a use in remanufacture by melting. In appropriate cases the processing of the articles covered by more than one entry may be included in one statement. The statement shall be based on adequate and carefully kept plant and import records, which

3 "In connection with the entry" means anytime prior to liquidation of the entry or within the period during which a vaiid reliquidation may be completed, (Sec, 25.18(c) of these regulations.) Therefore, a claim for free entry under item 911,10, Tariff Schedules of the United States, supported by a statement of intent may be filed at any time prior to the liquidation of the entry or within the period during which a valid reliquidation may be completed,

TD 55978.

shall be open at all times to Customs agents or other employees of the Customs Service. The statement shall be in duplicate, one copy to be forwarded to the comptroller of Customs.

(d) If satisfactory proof of use of the articles in remanufacture by melting is furnished within the prescribed time, the entry shall be liquidated without the assessment of duty on the articles covered by such proof. If such proof is not filed within 3 years from the date of entry, or the use does not warrant the classification claimed, the entry shall be liquidated without any exemption from duty under item 911.10, Tariff Schedules of the United States. (Sec. 101, 76 Stat. 72; item 911,10, Tariff Schedules of the United States.)

CR-518
(CR-518- A thru 518-C Deleted)

(New Page - Oct, 1976)

(3) The articles were purchased in or through authorized agencies of the TD 66-251. Armed Forces of the United States or in accordance with regulations prescribed by the Secretary of Defense; and

(4) The articles do not include nontax-paid American cigarettes exported TD 66-251. under the provisions of section 5704 of the Internal Revenue Code or alcoholic beverages.

(b) Satisfactory evidence as to the status of articles under item 915.25, Tariff TD 66-251, Schedules of the United States, will have been filed in connection with the entry within the meaning of the statute if (1) a properly completed POD Form 2966 identifying the sender and the value of the contents is attached to the address side of the parcel and there is stamped or affixed to a shipment forwarded by Armed Forces mail facilities the following statement:

Bona fide gift - $50 exemption claimed under Public Law.

or if (2) civilian mail facilities or other means of shipment are used, declarations by the donor and a duly designated officer of the Armed Forces are stamped or affixed in the following form:

This package contains a gift to the addressee from the undersigned member of the Armed Forces serving in a combat zone.

Item

Amount paid

Signature

(Rank)

(Serial No.)

I certify that the enclosed merchandise is being sent by a member of the Armed Forces serving in a combat zone and was purchased in or through an authorized agency of the Armed Forces or in accordance with regulations prescribed by the Secretary of Defense.

TD 66-251,

or if (3) such a declaration, adequately describing and identifying the articles,

TD 70-181. is subsequently filed at the customhouse, and the entry, if liquidated, can be reliquidated in accordance with section 501, Tariff Act of 1930, as amended (19 U.S.C. 1501), or section 520(c), Tariff Act of 1930, as amended (19 U.S.C. 1520(c)).

(c) The declaration provided for in paragraph (b)(1) and (2) shall be cancelled to prevent its further use.

(d) The entry requirements prescribed in the Tariff Act of 1930, as amended, TD 66-251, 68-86. and the Customs Regulations are applicable to articles entitled to free entry under item 915.25, Tariff Schedules of the United States. When any shipment is granted exemption from duty and internal revenue tax under the provisions of item 915.25, Tariff Schedules of the United States, the declaration of the donor required by paragraph (b) may be treated as an entry therefor, to be supported by proper evidence of the right to make entry. The inward foreign manifest covering a shipment passed free under this procedure shall be liquidated by noting thereon "Free on declaration, item 915.25, TSUS."

(e) Customs invoices, including the invoices provided for in section 145.11 of TDs 66-251, 73-135. this chapter, shall not be required for shipments of bona fide gifts accorded free entry, in whole or in part, under item 915.25, Tariff Schedules of the United

TD 73-135.

States, provided such shipments are made through regular or Armed Forces
mail facilities. The certification and/or postal form as provided for in paragraph
(b)(1) and (2) of this section, stating the information as to the purchase price of
each article listed and stamped or affixed on the parcel, shall be accepted as a
compliance with the other requirements of section 145.11 of this chapter.

(f) Free entry shall be accorded under item 915.25, Tariff Schedules of the
United States, on and after March 16, 1966, and until the provisions of the said
item 915.25 lapse and are no longer effective.
(77A Stat. 434, as amended, sec. 498, 46 Stat. 728, as amended; 19 U.S.C. 1202
(item 915.25), 1498.)

TD 66-251,

METAL ARTICLES IMPORTED TO BE USED IN REMANUFACTURE

BY MELTING

TDs 54700, 55978.

54.5 Scope of exemptions; nondeposit of estimated duty.--(a) Articles in chief
value of metal (except articles of copper, of lead, of zinc, or of tungsten, and not
including metal-bearing materials, provided for in schedule 4, Tariff Schedules of
the United States, or in part 1 of schedule 6 and not including unwrought metal
provided for in part 2 of schedule 6) to be used in remanufacture by melting, and
actually so used, shall be entitled to free entry upon compliance with section
54.6 of the regulations of this part, if entered or withdrawn from warehouse, for
consumption during the effective period of item 911.10, Tariff Schedules of the
United States.

(b) No deposit of estimated duty shall be required upon the entry, or with-
drawal, for consumption of articles within the purview of paragraph (a) of this
section if the collector is satisfied at the time of entry or withdrawal by written
declaration of the importer that the merchandise was imported to be used in re.
manufacture by melting.
(Sec, 101, 76 Stat. 72; item 911.10, Tariff Schedules of the United States.)

TD 55978.

54.6 Proof of intent; bond; proof of use; liquidation.-- Articles in chief value of metal, described in section 54.5(a) of the regulations of this part shall be ad. mitted free of duty upon compliance with the following conditions:

(a) There shall be filed in connection with the entry' a statement of the im. porter that the articles are to be used in remanufacture by melting.

(b) If the articles are entered for consumption, there shall also be filed in connection with the entry a bond on customs Form 7551 or 7553. If the articles are entered for warehouse, the regular warehouse bond, customs Form 7555, shall be given and withdrawals shall be made on customs Form 7506. The liqui. dation of the consumption or warehouse entry shall be suspended pending proof of use or other disposition of the articles within the time hereinafter prescribed.

(c) Within 3 years from the date of entry (in the case of warehouse entries as well as consumption entries) the importer shall submit to the collector of customs at the port of entry a statement of the superintendent or manager of the plant at which the articles were used in remanufacture by melting, showing: (1) The name and location of the plant; (2) the entry number, date, and port of entry (if the person making the statement is not in possession of this information a reference to invoices, purchase orders, or other documents which will identify the shipment with the entry may be substituted); (3) the date or inclusive dates of the processing of the articles; and (4) a description of the processing in sufficient detail to enable the collector to determine whether such processing constituted a use in remanu. facture by melting. In appropriate cases the processing of the articles covered by more than one entry may be included in one statement. The statement shall be based on adequate and carefully kept plant and import records, which shall be open at all times to customs agents or other employees of the Customs Service. The state ment shall be in duplicate, one copy to be forwarded to the comptroller of customs.