19 CFR §148.84

1. (a)Except as otherwise provided by law, an individual returning to the United States from abroad:
   1. (1)Shall not have his or her baggage and effects admitted free of duty without entry.
   2. (2)Shall not be entitled to expedited Customs examination and clearance of his or her baggage and effects unless the port director finds:
      1. (i)That the individual:
         1. (A)Is seriously ill or infirm;
         2. (B)Was summoned by news of affliction or disaster; or
         3. (C)Is accompanying the body of a deceased relative; or
      2. (ii)That a special circumstance exists which warrants expedited examination and clearance.
2. (b)For purposes of this section, the term “baggage and effects” means any article which was in the possession of the individual while abroad, is being imported in connection with his or her arrival, and is intended for his or her bona fide personal or household use. This term does not include any article imported as an accommodation to others or for sale or other commercial use.