The exemption from entry for undeliverable articles under General Note 16(e) of the HTSUS is subject to all of the following conditions EXCEPT:
A) The merchandise was intended to be exported to a foreign country.
B) The merchandise is being returned within 60 days of departure from the United States.
C) The merchandise did not leave the custody of the carrier or foreign customs.
D) The merchandise is being returned to the United States because it was undeliverable to the foreign consignee.
E) The merchandise was not sent abroad to receive benefit from, or fulfill obligations to, the United States as a result of exportation.
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The Answer is: B
Citation: 19 CFR 141.4 ( c)
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