In the case of nonconsumable vessel stores and equipment returned to the United States under subheading 9801.00.10, HTSUS, the entry summary may be made on CBP Form 3311, or its electronic equivalent. The entry summary on CBP Form 3311, or its electronic equivalent, must be executed in duplicate by the entrant and supported by the entry documentation required by ยง142.3 of this chapter. Before an entry summary on CBP Form 3311, or its electronic equivalent, may be accepted for nonconsumable vessel stores and equipment, the CBP officer must be satisfied with all of the following, EXCEPT:
A. The articles are products of the United States.
B. 169.74
C. No drawback has been or will be paid
D. No duty equal to an internal revenue tax is payable under subheading 9801.00.80, HTSUS.
E. Duty equal to an internal revenue tax is payable under subheading 9801.00.80, HTSUS
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The Answer is: E
Citation: 19 CFR 10.1 (h)
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