19 CFR § 148.71 - Status of persons in service of United States as returning residents.
---
identifier: "/us/cfr/t19/s148.71"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 148.71 - Status of persons in service of United States as returning residents."
title_number: 19
title_name: "Customs Duties"
section_number: "148.71"
section_name: "Status of persons in service of United States as returning residents."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "148"
part_name: "PERSONAL DECLARATIONS AND EXEMPTIONS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1496, 1498, 1624. The provisions of this part, except for subpart C, are also issued under 19 U.S.C. 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States)."
regulatory_source: "T.D. 73-27, 38 FR 2449, Jan. 26, 1973, unless otherwise noted."
cfr_part: "148"
---
# 148.71 Status of persons in service of United States as returning residents.
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]