(b) Books, engravings, and other articles enumerated in item 830.00, Tariff Schedules of the United States which are imported by mail and addressed to the Library of Congress or any department or agency of the Government, shall be forwarded for delivery without the assessment of duty, if the collector is satisfied they are entitled to free entry under item 830.00, Tariff Schedules of the United States.

(c) Parcels marked for copyright, addressed to the Library of Congress, to the Copyright Office, or to the office of the Register of Copyrights, Washington 25, D. C., may be passed free of duty and promptly forwarded to destination.

(d) No merchandise of any character may be forwarded in diplomatic or other official pouches.'

§ 9.8 Cigars, cigarettes, and manufactured tobacco; playing cards, etc.

(a) In the case of mail entries for playing cards or other imported articles subject to tax and to which internalrevenue stamps must be affixed before release to the importer (see Internal Revenue Regulations, Part 45 (26 CFR Part 45)), customs officers shall sign and attach to the entries an order for stamps, and customs Form 3473. When the parcel is addressed for delivery at the post office where it is examined and customs Form 3473 is not required to insure the taking of the action described thereon, Form 3473 need not be prepared. The postmaster will furnish the addressee with the order for stamps. The addressee will be required to secure from the office of the district director of internal revenue the necessary stamps and affix them to the immediate packages of the merchandise before the parcels will be delivered to him.

(1) When playing cards imported by mail bear the required internal-revenue stamps affixed in a foreign country as provided for in regulations of the Internal Revenue Service, they may be treated the same as any importation by mail subject only to duty.

(2) The internal revenue tax on tobacco materials, tobacco products, and cigarette papers and tubes valued not in

'The regulations contained in § 10.30 of this chapter, which govern the free entry of articles for diplomatic and consular officers and other representatives of foreign countries, are applicable in the case of mail articles.

excess of $250 in a shipment import by mail shall be paid on the basis of return made on the mail entry. additional legible copy of the entry for marked or stamped "For Internal Rev nue Purposes," shall be prepared for ea entry covering such articles subject Part 275 of the regulations of the Inte nal Revenue Service (26 CFR Part 27 if tax is payable upon release under su entry. The separate statement requir for tax purposes by 26 CFR 275.81 sh be made on the entry form in such ca The duty and any applicable tax w be collected by the postal service for t Customs Service at the time of delive of the shipment. A copy of the ent (return) will be given to the import as a receipt for payment. Mail shi ments of such articles released for co sumption are subject to compliance wit the package and notice requiremen under 26 CFR Part 275 unless specif cally exempted therefrom as indicated § 11.3 of this chapter. Such articles ma not be released under the mail ent procedure on the basis of a claim f( release without payment of tax by manufacturer or dealer specified in 2 CFR Part 275. If a claim is made at th time of delivery for release without pay ment of tax based on any of the provi sions in 26 CFR Part 275 for a manufac turer of tobacco products, a manufac turer of cigarette papers and tubes, or dealer in tobacco materials to obtain re lease of any such articles without pay ment of tax, the shipment shall be re turned by the postal service to the po of entry or sent to the nearest custom office at which appropriate release & claimed may be arranged by th addressee.

(b) When appropriate, the immediat packages of the merchandise shall b stamped by customs officers before th shipment is released for delivery.

(c) United States customs duty an internal-revenue tax on mail shipment of cigars for informal entry, dispatche to the United States under the provi sions of the parcel-post convention wit Cuba, effective September 1, 1930, may at the option of the sender, be prepai at Miami or Tampa, Fla., upon condi tion:

(1) That all such mail shipments o cigars from Cuba be sent in mail sack addressed to the postmaster at Miam or Tampa for customs examination at either of those ports;

(2) That the Cuban sender will authorize, in writing, his representative at Miami or Tampa to prepay the customs duty and internal-revenue tax on each mail parcel before it is returned to the postmaster for delivery or dispatch to destination; and

(3) That each parcel, before dispatch Pto the United States, be plainly stamped

Customs duty and internal-revenue tax on this parcel to be paid at Miami (or Tampa) Fla."

(d) For each prepaid shipment the Customs officer shall prepare customs Form 5119 in quadruplicate. When tax is applicable, an additional legible copy tmarked or stamped "For Internal ReveQue Purposes," shall be prepared. All copies shall have separately shown thereon in such case the statement for tax purposes required by 26 CFR 275.81 of the regulations of the Internal Revenue Service. Two copies shall be signed by the collector or the deputy collector mand the sender's representative. One of these copies shall be given to the representative as a receipt for the duty and car tax paid.

(e) Each prepaid parcel shall be legibly stamped on the addressed side "U.S. customs duty and internal-revenue tax prepaid at Miami (or Tampa), Fla." followed by the mail entry number and the initials of two customs employees certifying to the appraisal of the merchandise and the collection of the duty and internal-revenue tax.

$9.9

Merchandise conditionally free.

(a) When the contents of a parcel may be conditionally free under the Tariff Schedules of the United States, the attached blank form of declaration for free entry shall be properly executed and returned to the postal authorities by the addressee in order to obtain free entry.

(b) When an institution files evidence to show that it is entitled to import books, music, and other merchandise free of duty under item 850.10 or item 851.10, Tariff Schedules of the United States, the name of such institution shall be placed on a free list, to be kept by the collector for that purpose, if the institution agrees in writing to notify the collector in the event goods not for the sole use of the Is institution arrive addressed to the institution. A mail importation of such merchandise, regardless of value, addressed directly to such an institution

shall be passed free of duty without requiring compliance with paragraph (a) of this section and without issuing a mail entry.

(c) A conditionally free shipment from any United States insular possession, except Puerto Rico, valued over $25 but not over $250, when accompanied by the documentary evidence required by § 7.8 of this chapter, and any such shipment valued at $25 or less, may be passed without issuance of a mail entry if the collector is satisfied that the merchandise is entitled to free entry. In the case of each such shipment valued over $250, formal entry shall be required and the provisions of Parts 7 and 8 of this chapter shall be followed.

§ 9.10 Dissatisfied addresses; delivery under a resident's $200 or $300 exemption; undelivered dutiable parcels.

(a) Except as provided in paragraph (c) of this section, if the addressee of a shipment covered by a mail entry is dissatisfied with the amount assessed, he may (1) elect to pay the amount, take delivery of the shipment and petition the collector of customs to reliquidate the entry; or (2) refuse to accept the shipment and provide the postmaster with a written statement of his objections. In the latter case, the postmaster shall forward the addressee's protest to the customs office that issued the entry, accompanied by such invoices or other evidence submitted by the addressee, and retain custody of the shipment until advice is received from the issuing customs office as to the disposition to be made.

(b) If the collector of customs is satisfied that the protest of an addressee of a mail shipment against the amounts assessed is valid, the collector may reclassify the merchandise or amend the value, even though the merchandise has been delivered to the addressee. A mail entry may be reliquidated to allow a claim of the addressee after the expiration of 60 days after liquidation only if a protest has been filed in the form and manner prescribed in section 514, Tariff Act of 1930, or if the claim is allowable under section 520 (c) (2), Tariff Act of 1930, as amended."

Liquidation of mail entries are subject to protest as in the case of formal entries. Importations in the mails are not subject to appeal for reappraisement unless formal entry has been made.

(c) Postmasters and military mail personnel may release shipments covered by mail entries claimed to be free of duty under tourist exemptions without the payment of duty upon presentation of a declaration on customs Form 3351 executed by the addressee. If the addressee cannot produce a customs Form 3351, the shipment may be released without the collection of duty upon the execution by the addressee of the declaration printed on the reverse side of the duplicate copy of the mail entry.

(d) If for any reason an undelivered parcel known or supposed to be dutiable is not returned to the country of origin, it will be delivered to the proper customs officer for disposition under the customs laws and regulations governing seized or unclaimed merchandise. (Sec. 514, 46 Stat. 734; 19 U.S.C. 1514)

§ 9.11 Exportation by mail; plant material.

(a) Articles imported into the United States from foreign countries may be exported in the registered or ordinary mails, or in registered, insured, or ordinary parcel post, without the payment of duties that may have accrued thereon if the articles have remained continuously in the custody of the Government (customs or postal authorities), and the packages containing such articles are inspected and mailed under customs supervision. Waiver of the right to withdraw the package from the mails shall be endorsed on each package to be so exported and signed by the exporter. Export entries or withdrawals for exportation, as the case may be, shall be filed for such articles except those imported by mail (1) which are unclaimed or refused and are returned by the Post Office Department to the country of origin as undeliverable mail or (2) for which a formal entry has not been filed and which are remailed from continuous customs or postal custody to Canada. See $8.45 and 22.27 of this chapter; and as to articles released from continuous Government custody for which return to customs custody is appropriate prior to exportation, see §§ 10.8, 10.17, 10.38, and 22.33 of this chapter.

(b) Shipments of plant material may be imported by mail free of duty for immediate exportation by mail subject to the following regulations, which have been approved by the Department of Agriculture and the Post Office Department:

(1) Each shipment shall be dispatch in the mails from abroad, accompan by a yellow and green special mail 1 bearing the serial number of the peri for entry for immediate exportation immediate transportation and expor tion, issued by the United States Depa ment of Agriculture, and also the pos form of customs declaration.

(2) Upon arrival, the shipment shall detained by or redispatched to the po master at Washington, D.C., Brownsvi Texas, Hoboken, New Jersey, Honolu Hawaii, Laredo, Texas, Miami, Flori San Francisco, California, San Ju Puerto Rico, San Pedro, California, Seattle, Washington, as may be app priate, according to the address on t green and yellow tag, and there si mitted to the customs officer and t Federal quarantine inspector. The m chandise shall under no circumstan be permitted to enter the commerce the United States.

(3) After inspection by the custo and quarantine officers, and with th approval, the addressee or his authori agent shall repack and readdress t mail parcel under customs supervisic affix to the parcel the necessary postag and comply with other mailing requi ments, after which the parcel shall delivered to the postmaster for export tion by mail pursuant to paragraph ( of this section. The contents of t original parcel may be subdivided a exported in separate parcels in manner.

(4) It will not be necessary to issu customs mail entry nor to require forn entry of the shipments.

(5) The mail shipments referred shall be accorded special handling o at the points specified in subparagra (2) of this paragraph.

(6) The foregoing procedure shall affect the movement of plant mater in the international mails in tran through the United States.

§ 9.12 Prohibited and restricted m importations; seizure under the c toms laws.

(a) Each mail shipment of adm sible arms, implements of war, or ot nonexplosive munitions of war des nated in the United States Mu tions List (22 CFR, Parts 121-128), issu pursuant to section 414 of the Muti Security Act of 1954 (22 U. S. C. 193 shall be detained by customs until import license from the Secretary

State has been submitted for such shipnent. Likewise, a shipment of firearms, is that term is defined in the National Firearms Act, as amended (26 U.S.C. -1848), shall be detained by customs until n import permit from the Commissioner f Internal Revenue has been submitted y the addressee. If the import license r the import permit is found to be in roper form, the mail parcel shall be ndorsed by customs to show that it is ntitled to entry and released to the ostmaster for delivery or dispatch to destination in the mails, subject to any (uties that may accrue and to other cusoms requirements applicable thereto. Pistols, revolvers, and other firearms apable of being concealed on the person re nonmailable, with certain exceptions 18 U.S.C. 1715), and when received in The mails such nonmailable articles are ubject to seizure and forfeiture under he customs laws.

(b) Plants and plant products, inJuding seeds and bulbs of all kinds, may be imported into the United States mly under the conditions set forth in the Plant Quarantine Act, amendments thereto, and regulations thereunder. All uch articles shall be submitted through customs officials to plant quarantine inspectors of the United States Department of Agriculture for fulfillment of the requirements of the law.

(c) Certain viruses, serums, toxins, ind other biological products as well as rganisms and vectors are subject to imort restrictions (see §§ 12.17-12.23 of his chapter). In all cases mail shipnents of such products shall be subnitted to customs representatives who hall communicate with the addressees ind determine whether such importaions are in compliance with the law and egulations.

(d) All mail shipments containing articles, except lottery matter and conraceptive literature which are prohibited mportation and all mail shipments conaining articles subject to seizure as beng imported or brought into the United States in any manner contrary to law shall be immediately taken and held by customs officers for appropriate treatment under the customs laws. All mail parcels which are known or believed to contain merchandise and of which the addressee refuses to take delivery, or for which the addressee declines to make formal entry when requested by the customs officer in cases where the appraised value exceeds the value shown in the

declaration or invoice, will be delivered to customs officers for treatment under the customs laws upon production to the postmaster concerned of satisfactory evidence of fraudulent intent on the part of any of the persons mentioned in this paragraph. In all cases where articles are seized by customs officers, notice shall be given by customs officers to the addressee of that fact and the reason therefor.

(e) Mail parcels of all classes, sealed or unsealed, which upon inspection or examination are found to contain or are supposed to contain lottery matter prohibited importation under section 305. Tariff Act of 1930, or enclosures pertaining thereto, will be retained by the postal service, or shall be delivered to that service by the Customs Service, for disposition under the Postal Laws and Regulations. If such a parcel is found to contain other merchandise, the parcel shall be held by, or delivered to, the Customs Service for appropriate treatment under the customs laws and regulations. Mail parcels which upon inspection or examination are found to contain contraceptive literature will be retained by the postal service, or shall be delivered to that service by the customs service, for disposition under the Postal Laws and Regulations. If the postal service shall determine in any case that it is proper to release contraceptive literature to an addressee, such literature before delivery to the addressee will be turned over to the nearest customs officer located at a post office for treatment by customs in the same manner as other articles imported in the mails.

(Sec. 305, 46 Stat. 688, as amended; 19 U.S.C. 1305)

§ 9.13 Communist political propaganda.

(a) Collectors of customs shall make determinations required by subsection (a) of 39 U.S.C. 4008 as to whether mail matter, except sealed letters, which originates or which is printed or otherwise prepared in a foreign country is "Communist political propaganda" within the meaning of subsection (b) of 39 U.S.C. 4008. Such determinations shall be communicated forthwith to the appropriate postmaster.

(b) A collector of customs is authorized to make the foregoing determinations with respect to all mail matter whether it arrives in the customs collection district under his jurisdiction or in

a customs collection district under the jurisdiction of any other collector of customs.

(c) Subsection (c) of 39 U.S.C. 4008 ° provides for the delivery of certain mail matter to specified classes of addressees without reference to whether such mail matter is "Communist political propaganda." The Post Office Department will determine which mail is in these categories.

(Sec. 305, 74 Stat. 654; 39 U.S.C. 4008)

D (a) Mail matter, except sealed letters, which originates or which is printed or otherwise prepared in a foreign country and which is determined by the Secretary of the Treasury pursuant to rules and regulations to be promulgated by him to be "communist political propaganda", shall be detained by the Postmaster General upon its arrival for delivery in the United States, or upon its subsequent deposit in the United States domestic mails, and the addressee shall be notified that such matter has been received and will be delivered only upon the addressee's request, except that such detention shall not be required in the case of any matter which is furnished pursuant to subscription or which is otherwise ascertained by the Postmaster General to be desired by the addressee. If no request for delivery is made by the addressee within a reasonable time, which shall not exceed sixty days, the matter detained shall be disposed of as the Postmaster General directs.

(b) For the purposes of this section, the term "communist political propaganda" means political propaganda, as defined in section 1(1) of the Foreign Agents Registration Act of 1938, as amended (22 U.S.C. 611 (1)), issued by or on behalf of any country with respect to which there is in effect a suspension or withdrawal of tariff concessions pursuant to section 5 of the Trade Agreements Extension Act of 1951 or section 231 of the Trade Expansion Act of 1962, or any country from which any type of foreign assistance is withheld pursuant to section 620(f) of the Foreign Assistance Act of 1961, as amended.

(c) The provisions of this section shall not be applicable with respect to (1) matter addressed to any United States Government agency, or any public library, or to any college, university, graduate school, or scientific or professional institution for advanced studies, or any official thereof, or (2) material whether or not "communist political propaganda" addressed for delivery in the United States pursuant to a reciprocal cultural international agreement under which the United States Government mails an equal amount of material for delivery in any country described in subsection (b). (39 U.S.C. 4008.)