(a) Generally. When members of a family residing in one household travel together on their return to the United States, the flat rate of duty allowance will be grouped and allowed without regard to which member of the family is the owner of the articles.
CFR 19-148.103-2013 history
2013CFR 19-148.103-2013 Customs duties. Part148:Rules of the securities investor protection corporation. Section148.103:Family grouping of allowances.