PART 141—ENTRY OF MERCHANDISE Authority: 19 U.S.C. 66, 1448, 1484, 1498, 1624. Subpart F also issued under 19 U.S.C. 1481; Subpart G also issued under 19 U.S.C. 1505; Section 141.1 also issued under 11 U.S.C. 507(a)(7)(F), 31 U.S.C. 191, 192; Section 141.4 also issued under 19 U.S.C. 1202 (General Note 3(e); Chapter 86, Additional U.S. Note 1; Chapter 89, Additional U.S. Note 1; Chapter 98, Subchapter III, U.S. Notes 3 and 4; Harmonized Tariff Schedule of the United States), 1498; Section 141.19 also issued under 19 U.S.C. 1485, 1486; Section 141.20 also issued under 19 U.S.C. 1485, 1623; Section 141.66 also issued under 19 U.S.C. 1490, 1623; Section 141.68 also issued under 19 U.S.C. 1315; Section 141.69 also issued under 19 U.S.C. 1315; Section 141.88 also issued under 19 U.S.C. 1401a(d), 1402(f); Section 141.90 also issued under 19 U.S.C. 1487; Section 141.112 also issued under 19 U.S.C. 1564; Section 141.113 also issued under 19 U.S.C. 1499, 1623. Source: T.D. 73-175, 38 FR 17447, July 2, 1973, unless otherwise noted. Editorial Note: Nomenclature changes to part 141 appear by CBP Dec. No. 16-26, 81 FR 93019, Dec. 20, 2016. § 141.0 Scope. This part sets forth general requirements and procedures for the entry of imported merchandise, except entries under carnet, and entries for transportation in bond or exportation, for foreign-trade zones, or for trade fairs, which are covered in parts 114, 18, 146, and 147 of this chapter. More specific requirements and procedures in addition to those in this part are set forth in parts 143, 144, and 145 of this chapter for consumption, appraisement and informal entries, for warehouse entries, and for mail entries. § 141.0a Definitions. Unless the context requires otherwise or a different definition is prescribed, the following terms will have the meanings indicated when used in connection with the entry of merchandise: (a) Entry. (b) Entry summary. (c) Submission. (d) Filing. (1) The delivery to CBP, including electronic submission to the Automated Commercial Environment (ACE) or any other CBP-authorized electronic data interchange system, of the entry documentation or data required by section 484(a), Tariff Act of 1930, as amended (19 U.S.C. 1484(a)), to obtain the release of merchandise, or (2) The delivery to CBP, including electronic submission to the Automated Commercial Environment (ACE) or any other CBP-authorized electronic data interchange system, together with the deposit of estimated duties, of the entry summary documentation or data required to assess duties, collect statistics, and determine whether other requirements of law and regulation are met, or (3) The delivery to CBP, including electronic submission to the Automated Commercial Environment (ACE) or any other CBP-authorized electronic data interchange system, together with the deposit of estimated duties, of the entry summary documentation or data, which will serve as both the entry and the entry summary. (e) Presentation. Presentation (f) Entered for consumption. see (g) Entered for warehouse. (h) Entered temporarily under bond. (i) Released conditionally. [CBP Dec. 15-14, 80 FR 61288, Oct. 13, 2015, as amended by CBP Dec. 24-18, 90 FR 6482, Jan. 17, 2025] Subpart A—Liability for Duties and Requirement To Enter Merchandise § 141.1 Liability of importer for duties. (a) Time duties accrue. (b) Payment of duties Personal debt of importer. (2) Means of payment. (3) Methods of payment. (i) Directly to Customs whether or not a licensed customhouse broker is used; or (ii) Through a licensed customhouse broker. When an importer uses a broker and elects to pay by check or bank draft, the importer may issue the broker either: (A) One check or bank draft payable to the broker covering both duties and the broker's fees and charges, in which case the broker shall pay the duties to Customs on behalf of the importer, or (B) Separate checks or bank drafts, one covering duties payable to the “U.S. Customs Service,” for transmittal by the broker to Customs, and the other covering the broker's fees and charges. The importer's check or bank draft for duties shall be delivered to Customs by the broker. (c) Claim against estate of importer. (d) Lien against merchandise. (e) States and their instrumentalities. (f) Unordered merchandise. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 82-134, 47 FR 32419, July 27, 1982; T.D. 92-58, 57 FR 27160, June 18, 1992; T.D. 97-82, 62 FR 51770, Oct. 3, 1997] § 141.2 Liability for duties on reimportation. Dutiable merchandise imported and afterwards exported, even though duty thereon may have been paid on the first importation, is liable to duty on every subsequent importation into the Customs territory of the United States, but this does not apply to the following: (a) Personal and household effects taken abroad by a resident of the United States and brought back on his return to this country (see § 148.31 of this chapter); (b) Professional books, implements, instruments, and tools of trade, occupation, or employment taken abroad by an individual and brought back on his return to this country (see § 148.53 of this chapter); (c) Automobiles and other vehicles taken abroad for noncommercial use (see § 148.32 of this chapter); (d) Metal boxes, casks, barrels, carboys, bags, quicksilver flasks or bottles, metal drums, or other substantial outer containers exported from the United States empty and returned as usual containers or coverings of merchandise, or exported filled with products of the United States and returned empty or as the usual containers or coverings of merchandise (see § 10.7(b), (c), (d), and (e) of this chapter); (e) Articles exported from the United States for repairs or alterations, which may be returned upon the payment of duty on the value of repairs or alterations at the rate or rates which would otherwise apply to the articles in their repaired or altered conditions (see § 10.8 of this chapter); (f) Articles exported for exhibition under certain conditions (see §§ 10.66 and 10.67 of this chapter); (g) Domestic animals taken abroad for temporary pasturage purposes and returned within 8 months (see § 10.74 of this chapter); (h) Articles exported under lease to a foreign manufacturer (see § 10.108 of this chapter); or (i) Any other reimported articles for which free entry is specifically provided. § 141.3 Liability for duties includes liability for taxes. The importer's liability for duties includes a liability for any internal revenue taxes which attach upon the importation of merchandise, unless otherwise provided by law or regulation. § 141.4 Entry required. (a) General. (b) Exceptions. (1) The exemptions listed in General Note 3(e) to the Harmonized Tariff Schedule of the United States (HTSUS). (2) Vessels (not including vessels classified in headings 8903 and 8907 and subheadings 8905.90.10 and 8906.00.10 or in Chapter 98, HTSUS, such as under subheadings 9804.00.35 or 9813.00.35). See also Chapter 89, Additional U.S. Note 1, HTSUS. (3) Instruments of international traffic described in § 10.41a and § 10.41b(b) of this chapter, under the conditions provided for in those sections. See also Chapter 98, Subpart III, U.S. Notes 3 and 4, HTSUS. (4) Railway locomotives classified in heading 8601 or 8602, HTSUS, and freight cars classified in heading 8606, HTSUS, on which no duty is owed (see paragraph (d) of this section). See Chapter 86, Additional U.S. Note 1, HTSUS; see also 19 CFR part 123 for reporting requirements for railway equipment brought into the United States from Canada or Mexico. (c) Undeliverable articles. (1) The person claiming the exemption must submit a certification (documentary or electronic) that: (i) The merchandise was intended to be exported to a foreign country; (ii) The merchandise is being returned within 45 days of departure from the United States; (iii) The merchandise did not leave the custody of the carrier or foreign customs; (iv) The merchandise is being returned to the United States because it was undeliverable to the foreign consignee; and (v) The merchandise was not sent abroad to receive benefit from, or fulfill obligations to, the United States as a result of exportation. (2) Upon request by CBP, the person claiming the exemption shall provide evidence required to support the claim for exemption. (d) Railway locomotives and freight cars. (e) Informal entry. [T.D. 94-51, 59 FR 30295, June 13, 1994] Editorial Note: For Federal Register www.govinfo.gov. § 141.5 Time limit for entry. Merchandise for which entry is required will be entered within 15 calendar days after landing from a vessel, aircraft or vehicle, or after arrival at the port of destination in the case of merchandise transported in bond. Merchandise for which timely entry is not made will be treated in accordance with § 4.37 or § 122.50 or § 123.10 of this chapter. [T.D. 02-65, 67 FR 68035, Nov. 8, 2002] Subpart B—Right To Make Entry and Declarations on Entry § 141.11 Evidence of right to make entry for importations by common carrier. (a) Merchandise not released directly to carrier. (1) A bill of lading or air waybill, presented by the holder thereof, properly endorsed when endorsement is required under the law. A nonnegotiable bill of lading, or air waybill, may not be endorsed by the named consignee to give someone else the right to make entry. If the person making entry intends to use the original bill of lading or air waybill to obtain a duplicate bill of lading, duplicate air waybill, or carrier's certificate from the carrier, the exchange shall be made before the entry is filed, and the duplicate bill of lading, duplicate air waybill, or carrier's certificate shall be used to make entry in accordance with paragraph (a) (3) or (4) of this section. For purposes of this part, the rights of the consignor relating to an air waybill as prescribed by the Warsaw Convention (49 Stat. 3017) shall be protected. (2) An extract from a bill of lading or air waybill certified to be genuine by the carrier bringing the merchandise to the port of entry. Customs officers shall not certify extracts from bills of lading or air waybills. (3) A certified duplicate bill of lading or air waybill, with the carrier's certificate being in substantially the following form: Duplicate Bill Of Lading or Air Waybill Certificate __________, 19— The undersigned carrier, bringing the within-described merchandise to this port, hereby certifies that this signed copy of the bill of lading or air waybill is genuine and may be used for the purpose of making Customs entry as provided for in section 484(i), Tariff Act of 1930. (Name of carrier) (Agent) (4) A carrier's certificate, which may be executed on the official entry form, or, in appropriate cases, by means of a rubber-stamped or typewritten combined carrier's certificate and release order with one signature on a copy of the bill of lading, airway bill, shipping receipt, or other comparable document. The rubber-stamped or typewritten certificate shall be in substantially the following form, which may be varied to include any of the qualifications on release shown in § 141.111(d): Date ____________ The undersigned carrier, to whom or upon whose order the articles described herein or in the attached document must be released, hereby certifies that the consignee named in this document is the owner or consignee of such articles within the purview of section 484(h), Tariff Act of 1930. In accordance with the provisions of section 484(j), Tariff Act of 1930, authority is hereby given to release the articles covered by the aforementioned statement to such consignee. (Name of carrier) (Agent) (5) A blanket carrier's release order on an appropriately modified bill of lading or air waybill covering any or all shipments which will arrive at the port on the carrier's conveyance during the period specified in the release order. (6) A shipping receipt or other document presented in lieu of a bill of lading or air waybill shall be accepted as authority for making entry only if it bears a carrier's certificate in accordance with paragraph (a)(4) of this section, or if entry is made by the actual consignee in person or in his name by a duly authorized agent. (b) Merchandise released directly to carrier. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-394, 43 FR 49787, Oct. 25, 1978; T.D. 82-224, 47 FR 53727, Nov. 29, 1982; T.D. 87-75, 52 FR 20068, May 29, 1987; T.D. 90-87, 55 FR 47052, Nov. 9, 1990; T.D. 97-82, 62 FR 51770, Oct. 3, 1997] § 141.12 Right to make entry of importations by other than common carrier. When merchandise is not imported by a common carrier, possession of the merchandise at the time of arrival in the United States shall be deemed sufficient evidence of the right to make entry. § 141.13 Right to make entry of abandoned or salvaged merchandise. Underwriters of abandoned merchandise or salvors of merchandise saved from a wreck who are unable to produce a bill of lading, air waybill, certified duplicate bill of lading or air waybill, or carrier's certificate, shall produce evidence satisfactory to the port director of their right to act. [T.D. 78-394, 43 FR 49787, Oct. 25, 1978] § 141.14 Deceased or insolvent consignees and court-appointed administrators. The executor or administrator of the estate of a deceased consignee, the receiver or other legal representative of an insolvent consignee, or the representative appointed in any action or proceeding at law to act for a consignee shall not be permitted to make entry unless he produces a duly endorsed bill of lading or air waybill, a carrier's certificate, or a duplicate bill of lading or air waybill, executed in accordance with subsections (h) or (i) of section 484, Tariff Act of 1930, as amended (19 U.S.C. 1484), showing him to be the consignee for Customs purposes. [T.D. 78-394, 43 FR 49787, Oct. 25, 1978] § 141.15 Bond for production of bill of lading or air waybill. (a) When appropriate. (b) Form. (c) Documents acceptable to satisfy bond. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-394, 43 FR 49788, Oct. 25, 1978; T.D. 84-213, 49 FR 41184, Oct. 19, 1984] § 141.16 Disposition of documents. (a) Bill of lading or air waybill. (b) Other documents. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-394, 43 FR 49788, Oct. 25, 1978] § 141.17 Entry by nonresident consignee. A nonresident consignee has the right to make entry, but any bond taken in connection with the entry shall have a resident corporate surety or, when a carnet issued under part 114 of this chapter is used as an entry form, an approved resident guaranteeing association. § 141.18 Entry by nonresident corporation. A nonresident corporation ( i.e. (a) Has a resident agent in the State where the port of entry is located who is authorized to accept service of process against that corporation or, in the case of an entry filed from a remote location pursuant to subpart E of part 143 of this chapter, has a resident agent authorized to accept service of process against that corporation either in the State where the port of entry is located or in the State from which the remote location filing originates; and (b) Files a bond on CBP Form 301, containing the bond conditions set forth in § 113.62 of this chapter having a resident corporate surety to secure the payment of any increased and additional duties which may be found due. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 84-213, 49 FR 41184, Oct. 19, 1984; CBP Dec. 09-47, 74 FR 69018, Dec. 30, 2009] § 141.19 Declaration of entry. (a) Declaration by consignee. (1) The entry summary for merchandise entered for consumption, for warehouse, or for temporary importation under bond, or (2) The rewarehouse or the bonded manufacturing warehouse entry. The declaration need not be under oath. When the consignee is a partnership, any partner may execute the declaration, and when the consignee is a corporation any officer of the corporation may execute the declaration. (b) Declaration by agent of consignee Authorized agent with knowledge of the facts. (2) Other agents. (i) A declaration of the consignee on Customs Form 3347-A shall be filed with the entry documentation or entry summary or (ii) A charge for the production of the declaration shall be made against the bond on Customs Form 301, containing the bond conditions set forth in § 113.62 of this chapter. No separate bond of the agent shall be required, since a charge against the bond on Customs Form 301, containing the bond conditions set forth in § 113.62 of this chapter satisfies the requirements of section 485(c), Tariff Act of 1930, as amended (19 U.S.C. 1485(c)). (3) Nominal consignee. (c) Books, newspapers, and periodicals. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 79-221, 44 FR 46816, June 4, 1979; T.D. 84-213, 49 FR 41184, Oct. 19, 1984] § 141.20 Actual owner's declaration and superseding bond of actual owner. (a) Filing Declaration of owner. (2) Bond of actual owner. (b) Appropriate party to execute and file. (c) Nonresident actual owner. (d) Filing of declaration of owner for purposes other than relief from liability. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 74-212, 39 FR 28420, Aug. 7, 1974; T.D. 79-221, 44 FR 46816, Aug. 9, 1979; T.D. 84-213, 49 FR 41184, Oct. 19, 1984] Subpart C—Powers of Attorney § 141.31 General requirements and definitions. (a) Limited or general power of attorney. (b) [Reserved] (c) Minor agents. (d) Definitions of resident and nonresident. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 84-93, 49 FR 17754, Apr. 25, 1984] § 141.32 Form for power of attorney. Customs Form 5291 may be used for giving power of attorney to transact Customs business. If a Customs power of attorney is not on a Customs Form 5291, it shall be either a general power of attorney with unlimited authority or a limited power of attorney as explicit in its terms and executed in the same manner as a Customs Form 5291. The following is an example of an acceptable general power of attorney with unlimited authority: KNOW ALL MEN BY THESE PRESENTS, THAT ____________________________________________ (Name of principal) ________________________________________ , (State legal designation, such as corporation, individual, etc.) residing at ______________________________ and doing business under the laws of the State of ____________, hereby appoints (Name, legal designation, and address) as a true and lawful agent and attorney of the principal named above with full power and authority to do and perform every lawful act and thing the said agent and attorney may deem requisite and necessary to be done for and on behalf of the said principal without limitation of any kind as fully as said principal could do if present and acting, and hereby ratify and confirm all that said agent and attorney shall lawfully do or cause to be done by virtue of these presents until and including ____________, (date) or until notice of revocation in writing is duly given before that date. Date ____________________, 19____;. (Principal's signature) § 141.33 Alternative form for noncommercial shipment. An individual (but not a partnership, association, or corporation) who is not a regular importer may appoint another individual as his unpaid agent for Customs purposes by executing a power of attorney applicable to a single noncommercial shipment by writing, printing, or stamping on the invoice, or on a separate paper attached thereto, the following statement: __________________________; of (Name) (Address) is hereby authorized to execute, as an unpaid agent who has knowledge of the facts, pursuant to the provisions of section 485(f), Tariff Act of 1930, as amended, the consignee's and owner's declarations provided for in section 485 (a) and (d), Tariff Act of 1930, as amended, and to enter on my behalf or for my account the goods described in the attached invoice which contains a true and complete statement of the facts concerning the shipment. Date __________________, 19____. (Signature of importer) (Address) § 141.34 Duration of power of attorney. Powers of attorney issued by a partnership shall be limited to a period not to exceed 2 years from the date of execution. All other powers of attorney may be granted for an unlimited period. [T.D. 84-93, 49 FR 17754, Apr. 25, 1984] § 141.35 Revocation of power of attorney. Any power of attorney shall be subject to revocation at any time by written notice given to and received by CBP, either at the port of entry or electronically. § 141.36 Nonresident principals in general. A power of attorney executed by a nonresident principal shall not be accepted unless the agent designated thereby is a resident and is authorized to accept service of process against such nonresident. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 84-93, 49 FR 17754, Apr. 25, 1984] § 141.37 Additional requirements for nonresident corporations. If a nonresident corporation has not qualified to conduct business under state law in the state in which Customs district the agent is empowered to perform the delegated authority, the power of attorney shall be supported by documentation establishing the authority of the grantor designated to execute the power of attorney on behalf of the corporation. [T.D. 84-93, 49 FR 17754, Apr. 25, 1984] § 141.38 Resident corporations. A power of attorney shall not be required if the person signing Customs documents on behalf of a resident corporation is known to CBP to be the president, vice president, treasurer, or secretary of the corporation. When a power of attorney is required for a resident corporation, it shall be executed by a person duly authorized to do so. [T.D. 84-93, 49 FR 17754, Apr. 25, 1984] § 141.39 Partnerships. (a)(1) General. (2) Limited partnership. (b) Change in partners. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 86-204, 51 FR 42999, Nov. 28, 1986] § 141.40 Trusteeships. A trustee may execute a power of attorney for the transaction of Customs business incident to the trusteeship. § 141.41 Surety on Customs bonds. Powers of attorney to sign as surety on Customs bonds are subject to the requirements set forth in part 113 of this chapter. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 74-227, 39 FR 32023, Sept. 4, 1974] § 141.42 Protests. Powers of attorney to file protests are subject to the requirements set forth in § 174.3 of this chapter. § 141.43 Delegation to subagents. (a) Resident principals. (b) Nonresident principals. (c) Customhouse brokers. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by CBP Dec. 17-06, 82 FR 32239, July 13, 2017] § 141.44 Designation of Center and Customs ports in which power of attorney is valid. Unless a power of attorney specifically authorizes the agent to act thereunder at the appropriate Center and at all CBP ports, the name of the appropriate Center or each port where the agent is authorized to act thereunder shall be stated in the power of attorney. The power of attorney shall be filed with CBP, either at the port of entry or electronically, in a sufficient number of copies for distribution to the appropriate Center and each port where the agent is to act, unless exempted from filing by § 141.46. The Center director or port director with whom a power of attorney is filed, irrespective of whether his Center or port is named, shall approve it, if it is in the correct form and the provisions of this subpart are complied with, and forward any copies intended for other ports or another Center as appropriate. [81 FR 93015, Dec. 20, 2016] § 141.45 Certified copies of power of attorney. Upon request of a party in interest, a Center Director or port director having on file an original power of attorney document (which is not limited to transactions in a specific Customs location) will forward a certified copy of the document to another Center director or port director. [T.D. 95-77, 60 FR 50020, Sept. 27, 1995] § 141.46 Power of attorney retained by customhouse broker. Before transacting Customs business in the name of his principal, a customhouse broker is required to obtain a valid power of attorney to do so. He is not required to file the power of attorney with CBP. Customhouse brokers shall retain powers of attorney with their books and papers, and make them available to representatives of the Department of the Treasury as provided in subpart C of part 111 of this chapter. Subpart D—Quantity of Merchandise To Be Included in an Entry § 141.51 Quantity usually required to be in one entry. All merchandise arriving on one conveyance and consigned to one consignee must be included on one entry, except as provided in § 141.52. In addition, a shipment of merchandise that arrives by separate conveyances at the same port of entry in multiple portions, either as a shipment split by the carrier or as components of a large unassembled or disassembled entity, may be processed under a single entry, as prescribed, respectively, in §§ 141.57 and 141.58. [CBP Dec. 06-11, 71 FR 31925, June 2, 2006] § 141.52 Separate entries for different portions. If the Center director is satisfied that there will be no prejudice to: Import admissibility enforcement efforts; the revenue; and the efficient conduct of Customs business, separate entries may be made for different portions of all merchandise arriving on one vessel or vehicle and consigned to one consignee under any of the following circumstances: (a) Each portion of a consolidated shipment addressed to one consignee for various ultimate consignees may be entered separately under the procedure set forth in § 141.54. (b) One or more of the enclosed packages in a packaged package may be entered separately under any appropriate form of formal or informal entry. No entry is required for an enclosed package which contains merchandise unconditionally free of duty and not exceeding $250 in value. A packed package is an outer package in which are contained inner packages addressed for delivery to two or more different persons, as described in section 484(f), Tariff Act of 1930, as amended (19 U.S.C. 1484(f)). Each outer container shall be marked to indicate that it is a packed package. (c) The consignee desires to enter different portions under different forms of entry, for transportation to different ports of entry, or for warehousing in separate warehouses. (d) Appraisement is being withheld upon merchandise of the class or kind for which a separate entry is tendered. (e) The several portions of the consignment for which separate entries are tendered are covered by separate bills of lading. (f) The consignment consists of different classes of merchandise which are to be processed by different Customs commodity specialist teams. (g) The consignment contains merchandise subject to entry under a bond given to assure accounting for final disposition, such as a temporary importation under bond. (h) The consignment consists of different importations which arrived under a consolidated entry for immediate transportation made pursuant to § 18.11(g) of this chapter. (i) A special application is submitted to the Commissioner of Customs with the recommendation of the Center director concerned and is approved by the Commissioner. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 84-171, 49 FR 31253, Aug. 3, 1984; T.D. 84-213, 49 FR 41184, Oct. 19, 1984; T.D. 85-38, 50 FR 8723, Mar. 5, 1985] § 141.53 Procedure for separate entries. When separate entries for one consignment are made in accordance with § 141.52 (b) through (i), the following procedures shall apply: (a) The entries shall be presented simultaneously when practicable. (b) A separate consignee's declaration shall be filed for each entry. (c) Each entry shall cover whole packages or not less than 1 ton of bulk merchandise, except when a portion of the merchandise is entered under a temporary importation bond in accordance with Chapter 98, Subchapter XIII, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202). (d) When separate entries are made for merchandise covered by a single bill of lading or air waybill, the provisions of § 141.54 shall be complied with, except that the endorsement on the bill of lading or air waybill required by § 141.54(b) shall read as follows: As portions of the within-described merchandise will be covered by separate entries, the undersigned consignee expressly waives the right granted by section 484(j), Tariff Act of 1930, as amended, to have this bill of lading or air waybill returned. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-394, 43 FR 49788, Oct. 25, 1978; T.D. 89-1, 53 FR 51256, Dec. 21, 1988] § 141.54 Separate entries for consolidated shipments. When separate entries for consolidated shipments are made in accordance with § 141.52(a), the following procedures shall apply except where the merchandise is released directly to the carrier in accordance with § 141.11(b): (a) Deposit of evidence of right to make entry. (b) Waiver of right to have bill of lading or air waybill returned. As the within-described merchandise belongs to various ultimate consignees who desire to make separate entries therefor, the undersigned consignee thereof hereby expressly waives the right granted by section 484(j), Tariff Act of 1930, as amended, to have this bill of lading or air waybill returned. (c) Certificate by nominal consignee. Port of ____________ ________________________, 19____ Authority To Make Entry Of merchandise imported at ________________________, 19____, per ____________, from ____________ shipped by ____________, consigned to ____________, endorsed to ____________, covered by 1 1 Marks Numbers Description (We) (I) ________________________, the consignee(s) in the above-mentioned document covering merchandise for various ultimate consignees, hereby authorize ____________ or order to make Customs entry for the above described merchandise. (Consignee(s)) (d) Verification of certificate. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-394, 43 FR 49788, Oct. 25, 1978] § 141.55 Single entry summary for shipments arriving under one transportation entry. Except for merchandise subject to a quantitative or tariff-rate quota, port directors are authorized to accept one entry summary for consumption or for warehouse for the entire quantity of merchandise covered by an entry for immediate transportation after the arrival of any part of the merchandise at the port of destination or at a place of deposit outside the port as may be authorized in accordance with § 18.11(c) of this chapter. [T.D. 79-221, 44 FR 46817, Aug. 9, 1979] § 141.56 Single entry summary for multiple transportation entries consigned to the same consignee. (a) Requirement. (b) Limitation. (c) Information on the entry summary. [T.D. 79-221, 44 FR 46817, Aug. 9, 1979] § 141.57 Single entry for split shipments. (a) At election of importer of record. (b) Split shipment defined. (1) Which may be accommodated on a single conveyance, and which is delivered to and accepted by a carrier in the exporting country under one bill of lading or waybill, and is thus intended by the importer of record to arrive in the United States as a single shipment; (2) Which is thereafter divided by the carrier, acting on its own, into different portions which are transported and consigned to the same party in the United States; and (3) Of which the first portion and all succeeding portions arrive at the same port of entry in the United States, as listed in the original bill of lading or waybill; and all the succeeding portions arrive at the port of entry within 10 calendar days of the date of the first portion. If any portion of the shipment arrives at a different port, such portion must be transported in-bond to the port of destination where entry of the shipment is made. (c) Notification by importer of record. (d) Entry or special permit for immediate delivery. (1) Entry or special permit after arrival of entire shipment. (2) Special permit prior to arrival of entire shipment. (e) Release. (f) Examination. (g) Entry summary Entry. (2) Release for immediate delivery Release under paragraph (d)(1) of this section. (ii) Release under paragraph (d)(2) of this section. (3) Duty payment. (h) Classification. (i) Separate entry required Untimely arrival. (2) Different rates of duty for identically classified merchandise. (j) Requirement of importer of record to review entry and maintain evidence substantiating splitting of shipment Review of entry. (2) Evidence for splitting of shipment; recordkeeping. (k) Single entry limited; exclusions from single entry under incremental release procedure Quota/visa merchandise. (2) Other merchandise. (3) Limited single entry available. [T.D. 03-09, 68 FR 8719, Feb. 25, 2003, as amended by CBP Dec. 15-14, 80 FR 61288, Oct. 13, 2015; 80 FR 65135, Oct. 26, 2015] § 141.58 Single entry for separately arriving portions of unassembled or disassembled entities. (a) At election of importer of record. (b) Unassembled or disassembled entities covered. (1) Cannot, due to its size or nature, be shipped on a single conveyance, and is thus imported in an unassembled or disassembled condition; (2) Is ordered, invoiced and is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS), as a single entity and is consigned to one person in the United States; (3) Is imported on more than one conveyance to the same port of entry in the United States; and (4) Involves the first portion and all succeeding portions arriving at the same United States port of entry within either: (i) 15 calendar days after the unlading of the first portion or arrival at the destination port if transported in bond for entities entered under the “hold all” method permitted in paragraph (d)(1) of this section; or (ii) 10 calendar days after the release of the first portion under special permit procedures for entities released incrementally as permitted in paragraph (d)(2) of this section. (c) Application by importer. (d) Entry or special permit for immediate delivery. (1) Entry or special permit after arrival of all portions (Hold All). (2) Special permit for immediate delivery after arrival of first portion (Incremental Release). (e) Release. (f) Examination. i.e. (g) Entry summary. (2) For merchandise released under a special permit for immediate delivery pursuant to paragraph (d)(2) of this section, the entry summary, which serves as both the entry and the entry summary, must be filed within 10 working days from the date of the first release of a portion of the unassembled or disassembled entity. However, the entry/entry summary for the entity cannot be filed before the last portion of the entity which is to be included on the entry has arrived. (3) Duty payment. see (h) Classification. (i) When separate entry and entry summary required. (j) Exclusions. [CBP Dec. 06-11, 71 FR 31925, June 2, 2006] Subpart E—Presentation of Entry Papers § 141.61 Completion of entry and entry summary documentation. (a) Preparation Paper entry and entry summary documentation. (i) Such documentation must be prepared on a typewriter (keyboard), or with ink, indelible pencil, or other permanent medium, and all copies must be legible; (ii) The entry summary must be signed by the importer ( see (iii) Entries, entry summaries, and accompanying documentation must be on the appropriate forms specified by the regulations and must clearly set forth all required information. (2) Electronic entry and entry summary documentation. see (b) Marks and numbers previously provided. (c) Identification number for merchandise subject to an antidumping or countervailing duty order. (d) Importer number. (1) Generally. (2) Exception. (3) When refunds, bills, or notices of liquidation are to be sent to agent. (4) Broker No. (e) Statistical information Information required on entry summary or withdrawal form Where form provides space Single invoice. (B) Multiple invoices. 1 2 (ii) Where form does not provide space. (A) The name, the abbreviated designation or 4 digit code of the country of registry (flag) of the vessel expressed in terms of Annex B, HTSUS, must be placed in the block on the entry document for the name of the importing vessel or carrier. (B) The notation “Y” or “N” as appropriate, must be placed in column 33 of CBP Form 7501, or its electronic equivalent, and in the top right hand portion of CBP Form 7519, to identify the transaction as one between a buyer and a seller who are related in any manner, or as one between a buyer and a seller who are not so related. (C) The charges (aggregate cost of freight, insurance and all other charges), must be listed on CBP Form 7501 in column 33. The charges must be listed on CBP Form 7519, or its electronic equivalent in the rate column. (2) Responsibility. (i) Except for merchandise entered for warehouse, the documentation must be produced within 50 days after the entry summary (or the entry, if there is no entry summary) is required to be filed. (ii) If merchandise is entered for warehouse, the documentation must be produced within 2 months after the date of withdrawal, except that if an invoice is part of the documentation, the invoice must be produced within 50 days after the entry summary for warehouse is required to be filed. The Center director may grant a reasonable extension of time to produce the required documentation for good cause shown. (See § 141.91(d) for bond requirements relating to failure to produce an invoice.) (3) Estimates of statistical information. (4) Rejection of form. (5) Penalty procedures; when not invoked. (f) Value of each invoice Single invoice. (i) Gross amount of the invoice; (ii) Deduction of the aggregate amount of any non-dutiable charges involved in the amount; (iii) Further deduction of the aggregate of any deductions from the invoice values to make entered values; and (iv) Addition of the aggregate of any dutiable charges not included in the gross amount of the invoice and of any other additions to the invoice values to make entered values. The final amount in the summary computations must represent the aggregate of the entered values of all the merchandise covered by the invoice. The required information must be shown on a worksheet attached to the form or placed across columns 30 and 31 on CBP Form 7501, or its electronic equivalent and in the same general location on CBP Forms 7505, 7506. (2) Multiple invoices. (ii) If the importer or his agent elects the second option specified in paragraph (e)(1)(i)(B) of this section, the information required to be restated by paragraph (f)(1) of this section for a single invoice must be restated for each invoice. The final amount in the summary computation must represent the aggregate of the entered values of all the merchandise on each of the multiple invoices. The required information must be shown on an attached worksheet. (iii) The worksheet also must contain: (A) A statistical reporting number restatement for the merchandise from each invoice subject to the same statistical reporting number from the same country of origin, and (B) An aggregate total value which represents the entered value. (iv) To permit the identification of the merchandise entered under each reporting number, each class or kind of merchandise, from one country reported under a single statistical reporting number must be coded identically on each invoice and on the worksheet. [T.D. 79-221, 44 FR 46817, Aug. 9, 1979] Editorial Note: For Federal Register www.govinfo.gov. § 141.62 Place and time of filing. (a) Place. (b) Time Normal business hours. (ii) Except as provided in paragraph (b)(2) of this section, entry summary or withdrawal documentation shall be filed when the customhouse is open for the general transaction of business, as provided in § 101.6 of this chapter. (2) Overtime services Generally. (A) The person desiring to transact business has applied for and received authorization for overtime services on a reimbursable basis, as provided for in § 24.16 of this chapter, and (B) Overtime services of Customs officers are available. (ii) Quota-class merchandise. [T.D. 79-221, 44 FR 46818, Aug. 9, 1979, as amended by T.D. 89-104, 54 FR 50498, Dec. 7, 1989] § 141.63 Submission of entry summary documentation for preliminary review. (a) Before arrival of merchandise. (1) If the entry summary documentation will be filed at time of entry to serve as both the entry and the entry summary, as provided in § 142.3(b) of this chapter, or (2) In the case of quota-class merchandise, if the entry summary for consumption will be presented at time of entry, as provided in § 132.11a of this chapter. Estimated duties will not be accepted before arrival of the merchandise within the port limits. (b) After arrival of merchandise. [T.D. 79-221, 44 FR 46819, Aug. 9, 1979, as amended by T.D. 87-78, 52 FR 24155, June 29, 1987; CBP Dec. 09-47, 74 FR 69019, Dec. 30, 2009] § 141.64 Review and correction of entry and entry summary documentation. Entry and entry summary documentation may be reviewed before acceptance to ensure that all entry and statistical requirements are complied with and that the indicated values and rates of duty appear to be correct. If any errors are found, the entry and the entry summary documentation shall not be considered to have been filed in proper form and shall be returned to the importer for correction. [T.D. 79-221, 44 FR 46819, Aug. 9, 1979, as amended by T.D. 99-64, 64 FR 43266, Aug. 10, 1999] § 141.65 [Reserved] § 141.66 Bond for missing documentation. Unless otherwise prescribed in these regulations, a bond on Customs Form 301, containing the bond conditions set forth in § 113.62 or § 113.69 of this chapter, as appropriate, may be given for the production of any required documentation which is not available at the time of entry. (See § 141.91 for the procedure applicable to incomplete or missing invoices.) [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 84-213, 49 FR 41184, Oct. 19, 1984; CBP Dec. 15-14, 80 FR 61289, Oct. 13, 2015] § 141.67 Recall of documentation. The importer may recall the entry and entry summary documentation at any time before the effective time of entry set forth in § 141.68. The entry shall be considered canceled, and documents shall be returned to the importer. [T.D. 79-221, 44 FR 46819, Aug. 9, 1979] § 141.68 Time of entry. (a) When entry documentation is filed without entry summary. (1) The time the appropriate CBP officer authorizes the release of the merchandise or any part of the merchandise covered by the entry documentation, or (2) The time the entry documentation is filed, if requested by the importer on the entry documentation at the time of filing, and the merchandise already has arrived within the port limits; or (3) The time the merchandise arrives within the port limits, if the entry documentation is submitted before arrival, and if requested by the importer on the entry documentation at the time of submission. (b) When entry summary serves as entry and entry summary. (c) When merchandise is released under the immediate delivery procedure. (d) Quota-class merchandise. (e) When merchandise has not arrived. (f) Informal mail entry. (g) Withdrawal from warehouse for consumption. (1) CBP Form 7501, or its electronic equivalent, is executed in proper form and filed together with any related documentation required by these regulations to be filed at the time of withdrawal, and (2) Estimated duties, if any, required to be paid at the time of withdrawal have been deposited. Unless the requirements of this paragraph and section 315(a), Tariff Act of 1930, as amended (19 U.S.C. 1315(a)), including the deposit of estimated duties, if any, are completed within 60 days from the date of presentation of CBP Form 7501, or its electronic equivalent, the request for withdrawal will be considered abandoned. (h) Appraisement entry, informal entry, combined entry for rewarehouse and withdrawal for consumption, and entry under carnet. (i) Exportation to Canada or Mexico of goods imported into the United States under a duty-deferral program defined in § 181.53 or 182.53 of this chapter. [T.D. 79-221, 44 FR 46819, Aug. 9, 1979] Editorial Note: For Federal Register www.govinfo.gov. § 141.69 Applicable rates of duty. The rates of duty applicable to merchandise shall be the rates in effect at time of entry, as specified in § 141.68, except as otherwise specifically provided for by Executive Order, and in the following cases: (a) Warehouse entries. (b) Merchandise entered for immediate transportation. (c) Overcarried merchandise returned to port of entry. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 79-221, 44 FR 46820, Aug. 9, 1979; T.D. 90-34, 55 FR 17597, Apr. 26, 1990; T.D. 97-82, 62 FR 51771, Oct. 3, 1997] Subpart F—Invoices § 141.81 Invoice for each shipment. A commercial invoice shall be presented for each shipment of merchandise at the time the entry summary is filed, subject to the conditions set forth in these regulations. Except in the case of installment shipments provided for in § 141.82, an invoice shall not represent more than one distinct shipment of merchandise by one consignor to one consignee by one vessel or conveyance. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-53, 43 FR 6069, Feb. 13, 1978; T.D. 79-221, 44 FR 46820, Aug. 9, 1979; T.D. 85-39, 50 FR 9612, Mar. 11, 1985; T.D. 93-66, 58 FR 44130, Aug. 19, 1993] § 141.82 Invoice for installment shipments arriving within a period of 10 days. (a) One invoice sufficient. (b) Preparation of invoice. (c) Pro forma invoice. (d) Informal entry. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 75-27, 40 FR 3449, Jan. 22, 1975; T.D. 78-53, 43 FR 6069, Feb. 13, 1978; T.D. 84-213, 49 FR 41184, Oct. 19, 1984; T.D. 85-123, 50 FR 29954, July 23, 1985; T.D. 89-1, 53 FR 51256, Dec. 21, 1988; T.D. 89-82, 54 FR 36026, Aug. 31, 1989; T.D. 93-66, 58 FR 44130, Aug. 19, 1993; T.D. 98-28, 63 FR 16417, Apr. 3, 1998; CBP Dec. 12-19, 77 FR 72720, Dec. 6, 2012] § 141.83 Type of invoice required. (a)-(b) [Reserved] (c) Commercial invoice. (2) CBP may accept a copy of a required commercial invoice in place of the original. A copy, other than a photostatic or photographic copy, shall contain a declaration by the foreign seller, the shipper, or the importer that it is a true copy. (d) Commercial invoice not required. (1) [Reserved] (2) Merchandise not intended for sale or any commercial use in its imported condition or any other form, and not brought in on commission for any person other than the importer. (3)-(4) [Reserved] (5) Merchandise returned to the United States after having been exported for repairs or alteration under subheadings 9802.00.40 and 9802.00.60, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202). (6) Merchandise shipped abroad, not delivered to the consignee, and returned to the United States. (7) Merchandise exported from continuous Customs custody within 6 months after the date of entry. (8) Merchandise consigned to, or entered in the name of, any agency of the U.S. Government. (9) Merchandise for which an appraisement entry is accepted. (10) Merchandise entered temporarily into the Customs territory of the United States under bond or for permanent exhibition under bond. (11) Merchandise provided for in section 466, Tariff Act of 1930 (19 U.S.C. 1466), which pertain to certain equipment, repair parts, and supplies for vessels. (12) Merchandise imported as supplies, stores, and equipment of the importing carrier and subsequently made subject to entry pursuant to section 446, Tariff Act of 1930, as amended (19 U.S.C. 1446). (13) Ballast (not including cargo used for ballast) landed from a vessel and delivered for consumption. (14) Merchandise, whether privileged or nonprivileged, resulting from manipulation or manufacture in a foreign trade zone. (15) Screenings contained in bulk importations of grain or seeds. [T.D. 73-175, 38 FR 17447, July 2, 1973] Editorial Note: For Federal Register www.govinfo.gov. § 141.84 Photocopies of invoice for separate entries of same shipment. (a) Entries at one port. (b) Entries from foreign-trade zone at one port. (c) Entries at different ports. (d) Pro forma invoice. (e) Photocopy to satisfy bond for invoice. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 84-213, 49 FR 41184, Oct. 19, 1984; T.D. 85-39, 50 FR 9612, Mar. 11, 1985] § 141.85 Pro forma invoice. A pro forma invoice submitted in accordance with any provision of this chapter shall be in substantially the following form: Pro Forma Invoice Importers Statement Of Value Or The Price Paid In The Form Of An Invoice Not being in possession of a commercial seller's or shipper's invoice I request that you accept the statement of value or the price paid in the form of an invoice submitted below: Name of shipper address ________________________ Name of seller address ________________________;. Name of consignee address ________________________. Name of purchaser address ________________________. The merchandise (has) (has not) been purchased or agreed to be purchased by me. The prices, or in the case of consigned goods the values, given below are true and correct to the best of my knowledge and belief, and are based upon: (Check basis with an “X”) (a) The price paid or agreed to be paid (__) as per order dated ____________. (b) Advices from exporter by letter (—) by cable (__) dated ____________. (c) Comparative values of shipments previously received (__) dated ____________. (d) Knowledge of the market in the country of exportation (__) ____________. (e) Knowledge of the market in the United States (if U.S. Value) (__) ____________. (f) Advice by CBP (__) ____________. (g) Other (__) ____________. A—Case marks numbers B—Manufacturer's item No. symbol or brand C—Quantities and full description D—Unit purchase price (currency) E—Total purchase price (currency) F—Unit foreign value G—Total foreign value Check which of the charges below are, and which are not included in the prices listed in columns “D” and “E”: Amount Included Not included Packing Cartage Inlandfreight Wharfage and loading abroad Lighterage Ocean freight U.S. duties Other charges (identify by name and amount) Total Country of origin ________________________. If any other invoice is received, I will immediately file it with an authorized CBP official. (Signature of person making invoice) (Title and firm name) Date [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 85-39, 50 FR 9612, Mar. 11, 1985] § 141.86 Contents of invoices and general requirements. (a) General information required on the invoice. (1) The port of entry to which the merchandise is destined; (2) The time when, the place where, and the person by whom and the person to whom the merchandise is sold or agreed to be sold, or if to be imported otherwise than in pursuance of a purchase, the place from which shipped, the time when and the person to whom and the person by whom it is shipped; (3) A detailed description of the merchandise, including the name by which each item is known, the grade or quality, and the marks, numbers, and symbols under which sold by the seller or manufacturer to the trade in the country of exportation, together with the marks and numbers of the packages in which the merchandise is packed; (4) The quantities in the weights and measures of the country or place from which the merchandise is shipped, or in the weights and measures of the United States; (5) The purchase price of each item in the currency of the purchase, if the merchandise is shipped in pursuance of a purchase or an agreement to purchase; (6) If the merchandise is shipped otherwise than in pursuance of a purchase or an agreement to purchase, the value for each item, in the currency in which the transactions are usually made, or, in the absence of such value, the price in such currency that the manufacturer, seller, shipper, or owner would have received, or was willing to receive, for such merchandise if sold in the ordinary course of trade and in the usual wholesale quantities in the country of exportation; (7) The kind of currency, whether gold, silver, or paper; (8) All charges upon the merchandise itemized by name and amount, including freight, insurance, commission, cases, containers, coverings, and cost of packing; and if not included above, all charges, costs, and expenses incurred in bringing the merchandise from alongside the carrier at the port of exportation in the country of exportation and placing it alongside the carrier at the first United States port of entry. The cost of packing, cases, containers, and inland freight to the port of exportation need not be itemized by amount if included in the invoice price, and so identified. Where the required information does not appear on the invoice as originally prepared, it must be shown on an attachment to the invoice; (9) All rebates, drawbacks, and bounties, separately itemized, allowed upon the exportation of the merchandise; (10) The country of origin of the merchandise; and, (11) All goods or services furnished for the production of the merchandise (e.g., assists such as dies, molds, tools, engineering work) not included in the invoice price. However, goods or services furnished in the United States are excluded. Annual reports for goods and services, when approved by the Center director, will be accepted as proof that the goods or services were provided. (b) Nonpurchased merchandise shipped by other than manufacturer. (c) Merchandise sold in transit. (d) Invoice to be in English. (e) Packing list. (f) Weights and measures. (g) Discounts. (h) Numbering of invoices and pages Invoices. (2) Pages. (3) Both invoices and pages. Inv. 1, p. 1. Inv. 2, p. 2. Inv. 2, p. 3 (i) Information may be on invoice or attached thereto. (j) Name of responsible individual. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 79-221, 44 FR 46820, Aug. 9, 1979; T.D. 85-39, 50 FR 9612, Mar. 11, 1985; CBP Dec. 09-47, 74 FR 69019, Dec. 30, 2009] § 141.87 Breakdown on component materials. Whenever the classification or appraisement of merchandise depends on the component materials, the invoice shall set forth a breakdown giving the value, weight, or other necessary measurement of each component material in sufficient detail to determine the correct duties. § 141.88 Computed value. When the Center director determines that information as to computed value is necessary in the appraisement of any class or kind of merchandise, he shall so notify the importer, and thereafter invoices of such merchandise shall contain a verified statement by the manufacturer or producer of computed value as defined in § 402(e), Tariff Act of 1930, as amended by the Trade Agreements Act of 1979 (19 U.S.C. 1401a(e)). [T.D. 87-89, 52 FR 24445, July 1, 1987] § 141.89 Additional information for certain classes of merchandise. (a) Invoices for the following classes of merchandise, classifiable under the Harmonized Tariff Schedule of the United States (HTSUS), shall set forth the additional information specified: [75-42, 75-239, 78-53, 83-251, 84-149.] Aluminum and alloys of aluminum Articles manufactured of textile materials, Bags manufactured of plastic sheeting Ball or roller bearings i.e. i.e. Beads i.e. Bed linen and Bedspreads Chemicals Colors, dyes, stains and related products Copper Copper ores and concentrates Cotton fabrics (9) Yarn size or sizes in the warp; (10) Yarn size or sizes in the filling; (11) Specify whether the yarns are combed or carded; (12) Number of colors or kinds (different yarn sizes or materials) in the filling; (13) Specify whether the fabric is napped or not napped; and (14) Specify the type of weave, for example, plain, twill, sateen, oxford, etc., and (15) Specify the type of machine on which woven: if with Jacquard (Jacq), if with Swivel (Swiv), if with Lappet (Lpt.), if with Dobby (Dobby). Cotton raw Cotton waste 3/16 3/16 Earthenware or crockeryware Fish or fish livers Footwear, 1. Manufacturer's style number. 2. Importer's style and/or stock number. 3. Percent by area of external surface area of upper (excluding reinforcements and accessories) which is: Leather a. ________% Composition Leather b. ________% Rubber and/or plastics c. ________% Textile materials d. ________% Other (give separate e. ________% Percent for each f. ________% Type of material) 4. Percent by area of external Surface area of outersole (excluding reinforcements and accessories) which is: Leather a. ________% Composition Leather b. ________% Rubber and/or plastics c. ________% Textile materials d. ________% Other (give separate e. ________% Percent for each f. ________% Type of material) You may skip this section if you choose to answer all I. If 3(a) is larger than any other percent in 3 and if 4(a) is larger than any other percent in 4, answer questions F, G, L, M, O, Q, R, S, and X. II. If 3(a) is larger than any other percent in 3 and if 4(c) is larger than any other percent in 4, answer questions F, G, L, M, N, O, Q, S and X. III. If 3(a) plus 3(b) is larger than any single percent in 3 and if 4(d), 4(e) or 4(f) is larger than any other percent in 4, stop. IV. If 3(c) is larger than any other percent in 3 and if 4(a) or 4(b) is larger than any other percent in 4, stop. V. If 3(c) is larger than any other percent in 3 and if 4(c) is larger than any other percent in 4, answer questions B, E, F, G, H, J, K, L, M, N, O, P, T and W. VI. If 3(d) is larger than any other percent in 3 and if 4(a) plus 4(b) is larger than any single percent in 4, answer questions C and D. VII. If 3(d) is larger than any other percent in 3 and if 4(c) is larger than any other percent in 4, answer questions A, C, J, K, M, N, P and T. VIII. If 3(d) is larger than any other percent in 3 and if 4(d) is larger than any other percent in 4, answer questions U, Y and Z. IX. If the article is made of paper, answer questions V and Z. If the article does not meet any of conditions I through IX above, answer all questions A through Z, below. A Percent of external surface area of upper (including leather reinforcements and accessories) Which is leather __________% B Percent by area of external surface area of upper ( including Which is rubber and/or plastics __________% C Percent by weight of rubber and/or plastics is __________% D Percent by weight of textile materials plus rubber and/or plastics is __________% E Is it waterproof? F Does it have a protective metal toe cap? G Will it cover the wearer's ankle bone? H Will it cover the wearer's knee cap? I [Reserved] J Is it designed to protect against water, oil, grease, or chemicals, or cold or inclement weather? K Is it a slip-on? L Is it a downhill or cross-country skiboot? M Is it serious sports footwear other than skiboots? (Chapter 64 subheading note defines sports footwear.) N Is it a tennis, basketball, gym, or training shoe or the like? O Is it made on a base or platform of wood? P Does it have open toes or open heels? Q Is it made by the (lipped insole) welt construction? R Is it made by the turned construction? S Is it worn exclusively by men, boys or youths? T Is it made by an exclusively adhesive construction? U Are the fibers of the upper, by weight, predominately vegetable fibers? V Is it disposable, i.e. W Is it a “Zori”? X Is the leather in the upper pigskin? Y Are the sole and upper made of woolfelt? Z Is there a line of demarcation between the outer sole and upper? The information requested above may be furnished on CF 5523 or other appropriate format by the exporter, manufacturer or shipper. Also, the following information must be furnished by the importer or his authorized agent if classification is claimed under one of the subheadings below: If subheading 6401.99.80, 6402.19.10, 6402.30.30, 6402.91.40, 6402.99.15, 6402.99.30, 6406.11.40, 6404.11.60, 6404.19.35, 6404.19.40, or 6404.19.60 is claimed: Does the shoe have a foxing or foxing-like band? If so, state its materials(s). Does the sole overlap the upper other than just at the front of the toe and/or at the back of the heel? Definitions a. In an exclusively adhesive construction, 1. Vulcanized construction footwear; 2. Simultaneous molded construction footwear; 3. Molded footwear in which the upper and the bottom are one piece of molded rubber or plastic, and 4. Footwear in which staples, rivets, stitching, or any of the methods above are either primary or just extra or auxiliary, even though adhesive is a major part of the reason the bottom will not separate from the upper. b. Composition leather c. Leather d. A line of demarcation e. Men's, boys' and youths' 1/2 f. Footwear is designed to protect g. Rubber and/or plastics h. Slip-on 1. A boot which must be pulled on. 2. Footwear with elastic cores which must be stretched to get it on, but not bootwear having a separate piece of elasticized fabric which forms a full circle around the foot or ankle. i. Sports footwear (1) Footwear which is designed for a sporting activity and has, or has provision for, the attachment of spikes, sprigs, cleats, stops, clips, bars or the like; (2) Skating boots (without skates attached), ski boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes. j. Tennis shoes, basketball shoes, gym shoes, training shoes and the like k. Textile materials l. In turned m. Vegetable fibers n. Waterproof footwear o. Welt footwear p. A zori Fur products and furs Glassware and other glass products Gloves— Grain or grain and screenings Handkerchiefs Hats or headgear Hosiery Iron or steel Iron oxide Machines, equipment and apparatus— Machine parts Machine tools: Madeira embroideries Motion-picture films Paper (1) Weight of paper in grams per square meter; (2) Thickness, in micrometers (microns); (3) If imported in rectangular sheets, length and width of sheets, in cm; (4) if imported in strips, or rolls, the width, in cm. In the case of rolls, the diameter of rolls in cm; (5) Whether the paper is coated or impregnated, and with what materials; (6) Weight of coating, in grams per square meter; (7) Percentage by weight of the total fiber content consisting of wood fibers obtained by a mechanical process, chemical sulfate or soda process, chemical sulfite process, or semi-chemical process, as appropriate; (8) Commercial designation, as “Writing”, “Cover”, “Drawing”, “Bristol”, “Newsprint”, etc.; (9) Ash content; (10) Color; (11) Glaze, or finish; (12) Mullen bursting strength, and Mullen index; (13) Stretch factor, in machine direction and in cross direction; (14) Tear and tensile readings; in machine direction, in cross direction, and in machine direction plus cross direction; (15) Identification of fibers as “hardwood” where appropriate; (16) Crush resistance; (17) Brightness; (18) Smoothness; (19) If bleached, whether bleached uniformly throughout the mass; (20) Whether embossed, perforated, creped or crinkled. Plastic plates, sheets, film, foil and strip Printed matter Heading 4901 Heading 4902 Heading 4904 Heading 4905 Heading 4908 Heading 4904 Heading 4910 Subheading 4911.91 Subheading 4911.99 Pulp Heading 4702 Subheading 4702.00.0020 Refrigeration equipment Rolling mills Rubber products of Chapter 40 Screenings or scalpings of grains or seeds Textile fiber products See also Tires and tubes for tires, i.e. Tobacco (including tobacco in its natural state) Watches and watch movements (A) For watches, a thorough description of the composition of the watch cases, the bracelets, bands or straps; the commercial description (ebauche caliber number, ligne size and number of jewels) of the movements contained in the watches; and the type of battery (manufacturer's name and reference number), if the watch is battery-operated; (B) For watch movements, the commercial description (ebauche caliber number, ligne size and number of jewels). If battery-operated, the type of battery (manufacturer's name and reference number); (C) The name of the manufacturer of the exported watch movements and the name of the country in which the movements were manufactured. Wearing apparel Wood products Quantity in cubic meters (m) before dressing; (2) Fiberboard of wood or other ligneous materials whether or not bonded with resins or other organic substances, under Chapter 44, Heading 4411, HTSUS, and classifiable according to its density—Density in grams per cubic centimeter (cm); (3) Plywood consisting solely of sheets of wood, classifiable under Chapter 44, Subheading 4412.11, 4412.12, and 4412.19, HTSUS, and classifiable according to the thickness of the wood sheets—Thickness of each ply in millimeter (mm). Wool and hair Wool products, Woven fabric of man-made fibers (1) State the exact width of the fabric; (2) Provide a detailed description of the merchandise, (trade name, if any); (3) Indicate whether bleached, unbleached, dyed, of yarns of different colors and/or printed; (4) If composed of more than one material, list percentage by weight in each; (5) Identify the man-made fibers as artificial or synthetic, filament or staple, and state whether the yarns are high tenacity. Specify the number of turns per meter in each yarn; (6) Specify yarn sizes in warp and filling; (7) Specify how the fabric is woven (plain weave, twill, sateen, dobby, jacquard, swivel, lappet, etc.); (8) Indicate the number of single threads per square centimeter in both warp and filling; (9) Supply the weight per square meter in grams; (10) Provide the average yarn number using this formula: (11) For spun yarns, specify whether combed or carded. (12) For filament yarns, specify whether textured or not textured. Yarns See (2) If chief weight of silk—show whether spun or filament; (3) If chief weight of cotton—show: (a) Whether combed or uncombed (b) Metric number (mn) (c) Whether bleached and/or mercerized; (4) If chief weight of man-made fiber—show: (a) Whether filament, or spun, or a combination of filament and spun (b) If a combination of filament and spun—give percentage of filament and spun by weight. (5) If chief weight of filament man-made fiber—show: (a) Whether high tenacity (See Section XI, note 6 HTSUS). (b) Whether monofilament, multifilament or strip (c) Whether texturized (d) Yarn number in decitex (e) Number of turns per meter (f) For monofilaments—show cross sectional dimension in millimeters (g) For strips—show the width of the strip in millimeters (measure in folded or twisted condition if so imported). [T.D. 73-175, 38 FR 17447, July 2, 1973] Editorial Note: For Federal Register www.govinfo.gov. § 141.90 Notation of tariff classification and value on invoice. (a) [Reserved] (b) Classification and rate of duty. (c) Value. (d) Importer's notations in blue or black ink. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 89-1, 53 FR 51262, Dec. 21, 1988; T.D. 99-64, 64 FR 43266, Aug. 10, 1999; CBP Dec. 09-47, 74 FR 69019, Dec. 30, 2009] § 141.91 Entry without required invoice. If a required invoice is not available in proper form at the time the entry or entry summary documentation is filed and a waiver is not granted in accordance with § 141.92, the entry or entry summary documentation shall be accepted only under the following conditions: (a) CBP is satisfied that the failure to produce the required invoice is due to a cause beyond the control of the importer; (b) The importer files: (1) A written declaration that he is unable to produce such invoice, and (2) Any seller's or shipper's invoices available to him or, if none are available, a pro forma invoice in accordance with § 141.85; (c) The invoices and other documents contain information adequate for the examination of merchandise, the determination of estimated duties, if any, and statistical purposes; and (d) The importer files a bond on Customs Form 301, containing the bond conditions set forth in § 113.62 of this chapter, in an amount equal to one and one-half the invoice value of the merchandise, for the production of the required invoice, which must be produced within 120 days after the date of the filing of the entry summary (or the entry, if there is no entry summary) documentation, unless the invoice is needed for statistical purposes. If needed for statistical purposes, the invoice shall be produced within 50 days after the date of the entry summary (or the entry, if there is no entry summary) is required to be filed, unless a reasonable extension of time is granted by the Center director for good cause shown. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 79-221, 44 FR 46821, Aug. 9, 1979; T.D. 84-213, 49 FR 41184, Oct. 19, 1984; T.D. 85-167, 50 FR 40363, Oct. 3, 1985; T.D. 93-66, 58 FR 44130, Aug. 19, 1993] § 141.92 Waiver of invoice requirements. (a) When waiver may be granted. (1) The importer cannot by reason of conditions beyond his control furnish a complete and accurate invoice; or (2) The examination of merchandise, final determination of duties, and collection of statistics can be effected properly without the production of the required invoice. (b) Documents to be filed by importer. (1) Any invoice or invoices received from the seller or shipper; (2) A statement pointing out in exact detail any inaccuracies, omissions, or other defects in such invoice or invoices; (3) An executed pro forma invoice in accordance with § 141.85; and (4) Any other information required by the Center director for either appraisement or classification of the merchandise, or for statistical purposes. (c) Satisfaction of bond liability. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-53, 43 FR 6070, Feb. 13, 1978; T.D. 79-221, 44 FR 46821, Aug. 9, 1979; T.D. 84-213, 49 FR 41184, Oct. 19, 1984; 49 FR 44867, Nov. 9, 1984; T.D. 93-66, 58 FR 44130, Aug. 19, 1993] Subpart G—Deposit of Estimated Duties § 141.101 Time of deposit. Estimated duties shall either be deposited with the Customs officer designated to receive the duties at the time of the filing of the entry documentation or the entry summary documentation when it serves as both the entry and entry summary, or be transmitted to Customs according to the statement processing method as described in § 24.25 of this chapter, except in the following cases: (a) Merchandise released under entry documentation. (b) Warehouse entry. (c) Informal mail entry. (d) Appraisement entries. (e) Entry for transportation or under bond. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 79-221, 44 FR 46821, Aug. 9, 1979; T.D. 84-213, 49 FR 41184, Oct. 19, 1984; 49 FR 44867, Nov. 9, 1984; T.D. 89-104, 54 FR 50498, Dec. 7, 1989] § 141.102 When deposit of estimated duties, estimated taxes, or both not required. Entry or withdrawal for consumption in the following situations may be made without depositing the estimated Customs duties, or estimated taxes, or both, as specifically noted: (a) Cigars and cigarettes. (b) Bulk distilled spirits transferred to the bonded premises of a distilled spirits plant. (c) Deferral of payment of taxes on alcoholic beverages. (d) Government entries. I, ____________________________________ (title), a duly authorized representative of the (name of U.S. Government department or agency) stipulate and agree on behalf of such department or agency that all applicable provisions of the Tariff Act of 1930, as amended, and the regulations thereunder, and of all other laws and regulations, relating to (type of entry) entry No. ____________, of ____________ (date) will be observed and complied with in all respects. (Signature) [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-329, 43 FR 43455, Sept. 26, 1978; T.D. 84-213, 49 FR 41184, Oct. 19, 1984; T.D. 89-65, 54 FR 28414, July 6, 1989; T.D. 92-31, 57 FR 10989, Apr. 1, 1992; CBP Dec. 08-25, 73 FR 40727, July 16, 2008] § 141.103 Amount to be deposited. Estimated duties shall be deposited in an amount to sufficiently cover the prospective duties on each item being entered or withdrawn. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 99-64, 64 FR 43266, Aug. 10, 1999] § 141.104 Computation of duties. In computing estimated duties, fractional parts of dollars and quantities shall be rounded off in accordance with § 159.3 of this chapter. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 99-64, 64 FR 43266, Aug. 10, 1999] § 141.105 Voluntary deposit of additional duties. If either the importer of record or the actual owner whose declaration and superseding bond have been filed in accordance with § 141.20 desires, he may estimate, on the basis of information contained in the entry papers or obtainable from the Center director, the probable amount of unpaid duties which will be found due on the entire entry and deposit them in whole or in part with CBP, either at the port of entry or electronically. The deposit shall be tendered in writing in the following form in the number of copies required for the purposes of local administration, and an official receipt shall be given for the deposit: Date ________________________. To CBP, ____________________________________. Tender is hereby voluntarily made of $____________ as a supplemental deposit of estimated duties and taxes on ____________ entry No. ____________, dated ____________, in the name of ____________. Please provide an official receipt. (Importer of record) or (actual owner) (Street address) (City) (State) [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by CBP Dec. No. 16-26, 81 FR 93019, Dec. 20, 2016] Subpart H—Release of Merchandise § 141.111 Carrier's release order. (a) When required. (b) Form of release. (1) [Reserved] (2) The official entry form; (3) A combined carrier's certificate and release order issued in accordance with § 141.11(a)(4); or (4) If a certified duplicate bill of lading or air waybill is used for entry purposes in accordance with § 141.11(a)(3), the carrier's release order may be endorsed thereon in substantially the following form: In accordance with the provisions of section 484(j), Tariff Act of 1930, authority is hereby given to release the articles covered by this certified duplicate bill of lading or air waybill to: ________________________. (c) Blanket release order. (d) Qualified release order. (1) “For transfer to the bonded warehouse designated in the warehouse entry,” if the merchandise is entered for warehousing; (2) “For transfer to the bonded carrier designated in the transportation entry,” if the merchandise is entered for transportation in bond; (3) “For transfer to the carrier designated in the export entry,” if the merchandise is entered for exportation; or (4) “For transfer to the foreign trade zone designated in Customs Form 214,” if the merchandise is to be admitted to a foreign trade zone. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 78-394, 43 FR 49788, Oct. 25, 1978; T.D. 86-16, 51 FR 5063, Feb. 11, 1986; T.D. 87-75, 52 FR 20068, May 29, 1987; T.D. 90-87, 55 FR 47052, Nov. 9, 1990] § 141.112 Liens for freight, charges, or contribution in general average. (a) Definitions. (1) Freight. (2) Charges. (3) General average. (4) Claimant. (b) Notice of lien. (c) Preliminary notice of lien for contribution in general average. (d) Merchandise entered for immediate transportation. (e) Limitations on acceptance of notice of lien. (1) Release from Customs custody; (2) Forfeiture under any provision of law; (3) Sale as unclaimed or abandoned merchandise under section 491 or 559, Tariff Act of 1930, as amended (19 U.S.C. 1491 or 1559); or (4) Receipt and acceptance of a notice of abandonment to the Government under section 506(1) or 563(b), Tariff Act of 1930, as amended (19 U.S.C. 1506(1) or 1563(b)). (f) Forfeited or abandoned merchandise. (g) Bond may be required. (h) Satisfaction of lien. [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 74-114, 39 FR 32023, Apr. 3, 1974; T.D. 84-213, 49 FR 41184, Oct. 19, 1984; T.D. 88-7, 53 FR 4962, Feb. 19, 1988; T.D. 97-82, 62 FR 51771, Oct. 3, 1997] § 141.113 Recall of merchandise released from Customs and Border Protection custody. (a)(1) Merchandise not legally marked. (i) Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), pertaining to marking with country of origin; (ii) Textile Fiber Products Identification Act (15 U.S.C. 70); (iii) Wool Products Labeling Act (15 U.S.C. 68); (iv) Fur Products Labeling Act (15 U.S.C. 69); and (v) Chapter 91, Additional U.S. Note 4, Harmonized Tariff Schedule of the United States (HTSUS), pertaining to special marking for watch and clock movements, cases, and dials. (2) If such merchandise is found after release to be not legally marked, the Center director may demand its return to CBP custody for the purpose of requiring it to be properly marked or labeled. The demand for marking or labeling shall be made not later than 30 days after the date of entry in the case of merchandise examined in public stores, and places of arrival, such as docks, wharfs, or piers. Demand may be made no later than 30 days after the date of examination in the case of merchandise examined at the importer's premises or such other appropriate places as determined by the port director or Center director. (b) Textiles and textile products. (c) Food, drugs, devices, cosmetics, and tobacco products Conditional release period. (i) The date that FDA issues a notice of refusal of admission; (ii) The date that FDA issues a notice that the merchandise may proceed; or (iii) Upon the end of the 30-day period following the date of release. (2) Extension of conditional release period. i.e. (3) Issuance of a redelivery notice. (d) Other merchandise not entitled to admission. (e) Request for samples or additional examination packages not complied with by importer. (f) Demand to importer of record or actual owner. (g) Form of demand. (h) Time limitation. (i) Demand not complied with. [T.D. 73-175, 38 FR 17447, July 2, 1973] Editorial Note: For Federal Register www.govinfo.gov.