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a copy of an inventory of these animals filed prior to their leaving the country with the collector of customs at the port of their departure.

(b) If it is shown to be impracticable to produce the certificate of exportation required under paragraph (a) (1) of this section, the collector may accept other satisfactory evidence of exportation, or may take a bond to secure the production of such certificate or other evidence. A bond shall also be taken to secure the production of the foreign shipper's declaration required by paragraph (a) (2) of this section if it is not filed at the time of entry.

(c) If, prior to the exportation of articles claimed to be exempt from duty under item 802.20 or item 802.30, Tariff Schedules of the United States, an application on customs Form 4455 (accompanied by an appropriate inventory, when required by law or by the collector or appraiser) was filed with a declaration thereon that any right to drawback of customs duties with respect to that shipment was waived, and that any internalrevenue tax due has been paid and no refund thereof will be sought, and the merchandise was identified, registered, and exported in accordance with the regulations set forth in § 10.8 (d), (f), (g), and (h) governing the exportation of articles sent abroad for repairs, such articles may be returned free of duty without formal entry, without regard to the requirements of paragraphs (a) and (b) of this section, upon the filing of said duplicate customs Form 4455 (with accompanying inventory, if one was required), and a declaration of the importer on customs Form 3329.

§ 10.67 Articles exported for scientific or educational purposes turned; procedure on entry.

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(b) If it is shown to be impracticable to produce the certificate of exportation required by paragraph (a)(1) of this section, the collector may accept other satisfactory evidence of exportation. The collector may take a bond to secure the subsequent production of any of the evidence or documents required by paragraph (a) of this section which are not available at the time of entry.

(c) If, prior to the exportation of articles claimed to be exempt from duty under item 802.10, Tariff Schedules of the United States, an application on customs Form 4455 (accompanied by an appropriate inventory when, in the discretion of the collector or appraiser, such inventory is deemed necessary) was filed and the merchandise was identified, registered, and exported in accordance with the regulations set forth in § 10.8 (d), (f), (g), and (h) governing the exportation of articles sent abroad for repairs, such articles may be returned for the account

of the exporter free of duty without formal entry, without regard to the requirements of paragraphs (a) and (b) of this section, upon the filing of the duplicate customs Form 4455 (with accompanying inventory, if one was required), and a declaration of the ultimate consignee in substantially the form set forth in paragraph (a) (3) of this section. THEATRICAL EFFECTS, MOTION-PICTURE FILMS, AND COMMERCIAL TRAVELERS' SAMPLES

§ 10.68 Procedure.

properties,

(a) Theatrical scenery, and effects, motion-picture films (including motion-picture films taken aboard a vessel for exhibition only during an outward voyage and returned for the same purpose during an inward voyage on the same or another vessel), and commercial travelers' samples, of domestic or foreign origin, taken abroad may be returned without formal entry and without payment of duty: Provided, That prior to exportation of such articles an exportation voucher from a carnet, when applicable, or an application on customs Form 4455 was filed and the merchandise was identified as set forth in § 10.8, governing the exportation of articles sent abroad for repairs. When articles other than those exported by mail or parcel post are examined and registered at one port and exported through another port, they shall be forwarded to the port of exportation under a transportation and exportation entry, in the case of commercial travelers' samples taken abroad for temporary use, district directors, in their discretion, may waive examination at the time of exportation, except where exportation involves certification of a carnet. When motionpicture films are to be taken aboard a vessel for exhibition only during an outward voyage and are to be returned for the same purpose during an inward voyage on the same or another vessel, district directors may waive examination and supervision at the time of exportation. In the case of theatrical scenery, properties, and effects taken abroad by rail for temporary use in carload lots in cars sealed by customs officers for entry at any Canadian or Mexican port where U.S. customs officers are stationed, application and examination prior to or at the time of exportation is waived if customs Form 4455 is filed with the U.S.

customs officer in the appropriate Canadian or Mexican port, and that officer examines the articles prior to their release from customs custody by the foreign customs officers.

(b) When any such articles are to be returned to the United States from a contiguous foreign country in which a United States customs officer is stationed, the articles may be presented to such officer with the duplicate copy of the application for examination and comparison with the descriptive list. Upon completion of such examination, the packages containing the articles shall be corded and sealed or forwarded in cars sealed by customs officers and shall be manifested in the same manner as personal baggage. Articles so treated shall be released upon arrival in the United States and removal of the seals by customs officers.

(c) When commercial travelers' samples consisting of raw cotton are taken to and returned from Canada, the application on customs Form 4455 shall be executed in triplicate, two copies thereof to be returned to the traveler for surrender to the customs officer on the return of the samples from Canada. [28 F.R. 14663, Dec. 31, 1963, as amended by T.D. 69-146, 34 F.R. 9801, June 25, 1969] § 10.69 Samples to Great Britain and Ireland under reciprocal agreement. Descriptive lists of samples taken to Great Britain and Ireland by commercial travelers of the United States under the joint declarations of December 3 and 8, 1910 (State Department treaty series 552), shall be required in triplicate, verified by the affidavit of the commercial traveler before a customs officer, and shall show that the samples are for use as models or patterns for the purpose of obtaining orders and not for sale and that the lists contain a full description of the articles. One copy shall be retained and the others shall be delivered to the commercial traveler-one for the identification of the samples on their return to the United States and one for the use of the foreign customs authorities. The latter copy must have been attested by a consular officer of the country concerned in the United States.

ANIMALS AND BIRDS

CROSS REFERENCE: For regulations with respect to recognition of breeds and purebred animals see CFR Part 151.

§ 10.70 Purebred animals for breeding purposes; declaration; certificate.

(a) In connection with the entry of purebred animals for breeding purposes under item 100.01, Tariff Schedules of the United States," a declaration shall be filed showing that the importer is a citizen of the United States and that the animals are imported specially for breeding purposes." If the declaration can be executed by the importer at the time of entry, the declaration shall be included and subscribed to on the face of the entry document in the following form: I

declare that I am a citizen of the United States; that the animals described on entry No. entered at the port of --- on -----

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(b) No claim for free entry shall be allowed in liquidation of the entry until the collector of customs has received from the Department of Agriculture a certificate that the animal is purebred of a recognized breed and duly registered in a book of record recognized by the Secretary of Agriculture for that breed. Importers are required by regulation of the Department of Agriculture to make application for a certificate of pure breeding to the Animal Inspection and Quarantine Division, Department of Agriculture, on AIQ Form 338 before the animal will be examined as required by 9 CFR 151.7. Application for the certificate must be executed by the owner agent, or importer and filed at a port of

"Animals (except black, silver, or platinum foxes, and any fox which is a mutation, or type developed therefrom), certified to the collector of customs by the Department of Agriculture as being purebred of a recognized breed and duly registered in a book of record recognized by the Secretary of Agriculture for that breed, imported by a citizen or agency of the United States specially for breeding purposes, whether intended to be used by the importer himself or for sale for such purposes *." (Item 100.01, Tariff Schedules of the United States.)

The fact that such animals may be used incidentally for driving or working purposes will not exclude them from free entry if they are imported primarily for breeding purposes.

entry designated in the regulations of the Department of Agriculture for the importation of animals (9 CFR 92.3). However, applications for certificates for dogs (other than dogs for handling livestock regulated under 9 CFR 92.18) and cats may be filed either at a designated port of entry or at any other port where customs entry is made. The regulations of the Department of Agriculture prescribing the requirements for the issuance of certificates of pure breeding provide that all animals imported under such regulations must be accompanied to the port at which examination is to be made by certificates of pedigree and transfer of ownership in order that identification may be accomplished, and that, if such animals are moved from such port prior to the presentation of such certificates and transfers, such action shall constitute a waiver of any further claim to certification under such regulations.

(c) In the cases of cats and dogs arriving at Canadian border ports, customs officers and employees are hereby authorized and directed to make the examination required by such regulations of the Department of Agriculture. Customs officers and employees are also authorized and directed to make such examinations at the ports of New York and Boston, provided the dog or cat is brought into the United States by a passenger. At all airports, customs officers shall make the examination of dogs and cats, whether or not accompanied by the owners, if there is no inspector of the Department of Agriculture stationed there or on duty at the time of arrival.

(Sec. 486, 46 Stat. 725, as amended, sec. 101, 76 Stat. 72; 19 U.S.C. 1486; item 100.01, Tariff Schedules of the United States) [28 F.R. 14663, Dec. 31, 1963, as amended by T.D. 68154, 33 F.R. 8730, June 14, 1968]

§ 10.71 Purebred animals; bond for production of evidence; deposit of estimated duties; stipulation.

(a) The animal may be released from customs custody upon the furnishing by the importer of a bond on customs Form 7551 or 7553 for the production within 6 months of (1) a certificate of pure breeding issued by the Department of Agriculture, and (2) the declaration required by 10.70(a) submitted in letter form if such declaration was not filed at the time of entry. The release of the animal

from customs custody requires the presentation of the pedigree certificate and evidence of transfer of ownership in accordance with the regulations of the Department of Agriculture mentioned in § 10.70 (b).

(b) Such bond shall be canceled only upon the production of the required evidence or on payment of duties.

(c) In cases where the pedigree certificate and evidence of transfer of ownership have been presented in accordance with the regulations of the Department of Agriculture, the importer, if he so elects, may, in lieu of giving a bond, deposit estimated duties and file a stipulation with the collector within 10 days after the date of entry to produce the declaration and certificate of pure breeding within 6 months from the date of entry, whereupon the liquidation of the entry shall be suspended. (See § 25.16(c) of this chapter.)

(d) If the pedigree certificate and evidence of transfer of ownership were not presented in accordance with such regulations of the Department of Agriculture, a deposit of estimated duties, in addition to the regular entry bond, shall be required.

(e) When a passenger arriving in the United States with one or more dogs or cats and with the required certificates of pedigree and transfers of ownership in his possession furnishes a properly executed declaration as required by § 10.70(a) along with an application to the Department of Agriculture on AIQ Form 338 for a certificate of pure breeding, the entry of the animal(s) as dutyfree under item 100.01, Tariff Schedules of the United States, may be made on the passenger's baggage declaration if the value of the animals does not exceed $500. In such case the entry shall be supported by a bond on customs Form 7551 or 7553 for the production within 6 months of a certificate of pure breeding. The bond shall be without surety or cash deposit unless the district director of customs on the basis of information before him finds that a bond with surety or a cash deposit is necessary to protect the revenue.

(f) Under conditions corresponding to those set forth in paragraph (e) of this section, dogs and cats having a value of not to exceed $250 that arrive unac

companied by the importer may be entered on an informal entry (customs Form 5119 or 5119-A) under item 100.01, Tariff Schedules of the United States, without a deposit of estimated duty when supported by a bond on customs Form 7551 or 7553 which may be without surety or cash deposit to the same extent and under the same conditions as provided in paragraph (e) of this section. The declaration required by § 10.70(a) shall be submitted in letter form.

(Sec. 486, 46 Stat. 725, as amended, sec, 101, 76 Stat. 72; 19 U.S.C. 1486; item 100.01, Tariff Schedules of the United States) [28 F.R. 14663, Dec. 31, 1963, as amended by T.D. 68– 79, 33 F.R. 4461, Mar. 13, 1968; T.D. 68-154, 33 F.R. 8731, June 14, 1968]

§ 10.72

Horses and mules for immediate slaughter.

Horses or mules claimed to be entitled to free entry under item 100.70, Tariff Schedules of the United States," shall be admitted free of duty upon the submission of a declaration in connection with the entry stating that the animals are being imported solely for slaughter, provided the collector is satisfied from an examination of the animals and such other investigation as he deems necessary that no other use is intended. § 10.73 Cows for dairy purposes.

Claim for the reduced rate of duty on cows for dairy purposes under item 100.50, Tariff Schedules of the United States," shall be made at the time of entry. There shall be filed in connection with the entry a certificate of the ultimate consignee that the animals were imported in good faith for dairy purposes and that they have actually been delivered to a dairy, farm, or other place suitable for dairy operations, the address of which shall be stated. If the ultimate consignee is not the importer of record, the latter also shall file a certificate executed by himself that the animals are being imported in good faith for dairy purposes.

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Tariff Act of 1930, paragraph

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Cattle weighing less than 200 pounds each or 700 pounds or more each.. Provided, That not more than 200,000 head of cattle weighing less than 200 pounds each entered in the 12-month period beginning Apr. 1 in any year, and not more than 400,000 head of cattle weighing 700 pounds or more each (other than cows imported specially for dairy purposes) entered in any such period, but not more than 120,000 head of such cattle weighing 700 pounds or more each entered In any 3-month period begin. ning Apr. 1, July 1, Oct. 1, or Jan. 1 within any such 12month period, shall be dutiable at 14 cents per pound; and any of the foregoing cattle not subject to that rate

11⁄2¢ per lb.

of duty shall be dutiable at... 21⁄2¢ per lb. (Second proviso obsolete.)

§ 10.74 Animals straying or driven across boundary for pasturage; offspring.

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(a) When domestic animals for which free entry is to be claimed under item 100.03, Tariff Schedules of the United States, are driven across the boundary for pasturage purposes, the owner shall file with the collector of customs a descriptive list stating the number of animals, their sex, age, and marks or brands, together with a written statement that the animals therein described are being taken abroad for temporary pasturage purposes only.

(b) Upon the return of such animals within 8 months, entry shall be required and there shall be filed in connection therewith a declaration in the following form:

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(c) Animals which have strayed across the boundary line may be returned under the above-mentioned provision of law, together with their offspring, without entry if brought back within 30 days; otherwise entry shall be required: Provided, That the owner of any such animal shall report its return to the nearest customs officer and hold it for such inspection and treatment as may be deemed necessary by a representative of the Agricultural Research Service of the Department of Agriculture and any such animal found not to have been so reported or held shall be subject to seizure and forfeiture pursuant to section 545, Title 18, United State Code.

§10.75 Wild animals and birds; zoological collections.

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When wild animals or birds are claimed to be free of duty under item 852.20, Tariff Schedules of the United States, there shall be filed in connection with the entry a declaration of the ultimate consignee on customs Form 3321, showing that the animals or birds were specially imported pursuant to negotiations conducted prior to importation for the delivery of animals or birds of a named species meeting agreed specifications of reasonable particularity and that they are intended at the time of importation for public exhibition in a collection maintained for scientific or educational purposes and not for sale or for use in connection with any enterprise conducted for profit. The fact that an animal or bird may have been sent on approval shall not preclude free entry under said item 852.20 when it is actually accepted as a part of the zoological collection and so exhibited.

§ 10.76 Game animals and birds.

(a) The following classes of live game animals and birds may be admitted free of duty for stocking purposes under the provisions of item 100.05, Tariff Sched

Go "Articles imported for use in any scientific public collection for exhibition for scientific or educational purposes: Wild animals (including birds and fish) (Item 852.20, Tariff Schedules of the United States.)

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