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19 U.S.C. 66, 1496, 1498, 1624. The provisions of this part, except for subpart C, are also issued under 19 U.S.C. 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States). Section 148.21 also issued under 19 U.S.C. 1461, 1462. Section 148.22 also issued under 19 U.S.C. 1629; See Part 148 for more
T.D. 73-27, 38 FR 2449, Jan. 26, 1973, unless otherwise noted.
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(a) Generally. When members of a family residing in one household travel together on their return to the United States, the flat rate of duty allowance will be grouped and allowed without regard to which member of the family is the owner of the articles. A group allowance shall not include an allowance for a family member not entitled to it in his own right, nor shall a group allowance be applied to any property of that member.
(b) Members of a family residing in one household. “Members of a family residing in one household” includes all persons who:
(1) Are related by blood, marriage, domestic relationship (as defined in § 148.34(c)), or adoption;
(2) Lived together in one household at their last permanent residence; and
(3) Intend to live in one household after their arrival in the United States.
[T.D. 78-394, 43 FR 49789, Oct. 25, 1978, as amended at CBP Dec, 13-19, 78 FR 76532, Dec. 18, 2013]