Section 148.51 - Special exemption for personal or household articles(a)Application of exemption. The exemption from duty and internal revenue tax contemplated by section 321(a)(2)(B), Tariff Act of 1930, as amended (19 U.S.C. 1321(a)(2)(B) ), may be applied to articles for his personal or household use including gifts, but not for any business or commercial use, accompanying:(1) A nonresident arriving in the United States who is not entitled to an exemption for gifts under subheading 9804.00.30 Harmonized Tariff Schedule of the United States (HTSUS) (19 U.S.C. 1202 ) (see § 148.44 ) ; or(2) A returning resident who is not entitled to the $800 or $1,600 exemption for articles acquired abroad under subheading 9804.00.65, 9804.00.70 or 9804.00.72, HTSUS (see Subpart D of this part).(b)Limitations. No article accompanying a person arriving in the United States will be exempted from duty or internal revenue tax under section 321(a)(2)(B), Tariff Act of 1930, as amended, if any article accompanying such person is subject to duty or tax by reason of the following limitations on the application of this exemption:(1)Value of articles. The exemption shall be allowed only when the aggregate fair retail value of all articles not otherwise entitled to an exemption does not exceed $200.(2)Articles subject to internal revenue tax. The exemption will not be applied to articles subject to internal revenue tax other than: (i) Cigarettes not in excess of 50;(ii) Cigars not in excess of 10;(iii) Alcoholic beverages not in excess of 150 milliliters; or(iv) Alcoholic perfumery not in excess of 150 milliliters; or(c)Family grouping. Family grouping of the exemption shall not be allowed.T.D. 73-27, 38 FR 2449, Jan. 26, 1973 For FEDERAL REGISTER citations affecting § 148.51 , see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www.govinfo.gov.