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April 2025, question 54

Entry / Entry Summary · Entry and release

Which of the following goods are NOT specifically exempted from formal entry procedures under 19 CFR 141.4(b)?

  1. An aircraft part from a United States-registered aircraft that was removed during an emergency repair while being used abroad in international traffic. The part was returned to the United States within 45 days after removal and did not leave the custody of the carrier or foreign customs service while abroad.
  2. The corpse of a U.S. citizen, including a coffin and accompanying flowers.
  3. A yacht purchased in Mexico and brought into United States customs territory by a U.S. resident for the purpose of commercial cruises.
  4. A truck cab and trailer transporting Canadian lumber into the customs territory of the United States and returning to Canada after the shipment of lumber has been delivered.
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CBP's answer: C. C: A yacht purchased in Mexico and brought into United States customs territory by a U.S. resident for the purpose of commercial cruises.

Section 141.4(b)(2) exempts vessels from formal entry, but specifically not vessels classified in heading 8903. A yacht is a heading 8903 vessel, so a yacht used for commercial cruises is not exempt (C). The aircraft part, the corpse and the returning truck are within the listed exceptions.

Vessels (not including vessels classified in headings 8903 and 8907 19 CFR 141.4(b)(2)

Search for: Vessels (not including vessels classified in headings 8903

CBP's key cites: 19 CFR 141.4(b)

Question and key from CBP's April 2025 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).