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October 2025, question 60

Entry / Entry Summary · Rules of origin and trade programs

U.S. Navy Petty Officer John Doe is returning to Washington, D.C. after serving an extended duty tour in Hokkaido, Japan. Mr. Doe wants to import the vintage café racer motorcycle he acquired in Japan for his personal use in the United States without payment of duty. When Mr. Doe contacts a duly licensed customs broker to arrange for the importation and entry of this motorcycle, which of the following questions is RELEVANT to ascertaining whether the motorcycle may be accorded duty-free treatment under 19 CFR Part 148, Subpart H?

  1. Has the motorcycle been advanced in value or improved in condition by any process of manufacture or other means after purchase abroad?
  2. Since Mr. Doe purchased the motorcycle, has it served as a personal effect or been used for commercial purposes after offer for sale?
  3. Is the motorcycle a product of Japan?
  4. Has Mr. Doe filed a U.S. Customs and Border Protection (CBP) Form 6059-B for the motorcycle, which will arrive in D.C. a month after his return flight?
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CBP's answer: B. B: Since Mr. Doe purchased the motorcycle, has it served as a personal effect or been used for commercial purposes after offer for sale?

Subheading 9805.00.50 and 148.74(a)(1) give duty-free entry to personal and household effects of a person in U.S. service who returns on termination of an extended-duty assignment. Section 148.74(b) says the privilege does not apply to articles imported for sale or articles not in the claimant's direct personal possession while abroad. So what matters is how the motorcycle was used since purchase, whether as a personal effect or for commercial use or sale (B). Value added abroad, origin and a Form 6059-B timing do not decide eligibility.

Articles imported for sale, or for the account of any person not specified in subheading 9805.00.50, HTSUS 19 CFR 148.74(b)(1)
Any person in the service of the United States who returns to the United States upon the termination of assignment to extended duty at a post or station outside the Customs territory of the United States 19 CFR 148.74(a)(1)

Search for: Exemption on termination of assignment to extended duty

CBP's key cites: 19 CFR 148.74(a)(1); 19 CFR 10.1(a)(1); 19 CFR 148.13(b); HTSUS 9805.00.50

Question and key from CBP's October 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).