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, EXCEPT:
a) Personal and household effects taken abroad by a resident of the United States and brought back on his or her return to this country
b) Automobiles and other vehicles taken abroad for noncommercial use
c) Articles exported for exhibition under certain conditions
d) Domestic animals taken abroad for temporary pasturage purposes and returned within 11 months
e) Articles exported under lease to a foreign manufacturer
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The Answer is: D
Citation: 19CFR141.2
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