§ 148.71 Status of persons in service of United States as returning residents.

19 CFR 148.71

Part 148: · 2025 edition

A person in the service of the United States and members of his family arriving in the United States are ordinarily considered returning residents for the purpose of Chapter 98, Subchapter IV, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), except that the following persons are treated as nonresidents: (a) A wife or husband of any person in the service of the United States emigrating to the United States, and (b) A child born abroad of any person in the service of the United States who is arriving in the United States for the first time. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 89-1, 53 FR 51265, Dec. 21, 1988]

Source: eCFR (Title 19, 2025 Annual Edition). Regulatory text is a U.S. government work. Verify against the official eCFR before relying on it. Not legal advice.