[Federal Register Volume 67, Number 89 (Wednesday, May 8, 2002)]
[Rules and Regulations]
[Pages 30799-30803]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-11258]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and Firearms

27 CFR Part 44

[T.D. ATF--480]
RIN 1512--AC36


Delegation of Authority

AGENCY: Bureau of Alcohol, Tobacco and Firearms (ATF), Treasury.

ACTION: Treasury decision, final rule.

-----------------------------------------------------------------------

SUMMARY: This final rule places most ATF authorities contained in its 
Exportation of Tobacco Products and Cigarette Papers and Tubes, Without 
Payment of Tax, or With Drawback of Tax regulations with the 
``appropriate ATF officer''. Consequently, this final rule removes the 
definitions of, and references to, specific officers subordinate to the 
Director and the word ``region.'' This final rule also requires that 
persons file documents required by these regulations with the 
``appropriate ATF officer'' or in accordance with the instructions on 
the ATF form. Concurrently with this Treasury Decision, ATF Order 
1130.31 is being issued and will be made available as specified in this 
rule. Through this order, the Director has delegated most of the 
authorities to the appropriate ATF officers and specified the ATF 
officers with whom applications, notices and other reports, which are 
not ATF forms, are filed. In addition, this final rule makes a few 
corrections and miscellaneous changes.

[[Page 30800]]


EFFECTIVE DATE: This rule is effective May 8, 2002.

FOR FURTHER INFORMATION CONTACT: Robert Ruhf, Regulations Division, 
Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Avenue NW., 
Washington, DC 20226 (telephone 202-927-8210 or e-mail to 
[email protected]).

SUPPLEMENTARY INFORMATION:

Background

Delegations of Authority

    Pursuant to Treasury Order 120-01 (formerly 221), dated June 6, 
1972, the Secretary of the Treasury delegated to the Director of the 
Bureau of Alcohol, Tobacco and Firearms (ATF), the authority to 
enforce, among other laws, the provisions of chapter 52 of the Internal 
Revenue Code of 1986 (IRC). The Director has subsequently redelegated 
certain of these authorities to appropriate subordinate officers by way 
of various means, including by regulation, ATF delegation orders, 
regional directives, or similar delegation documents. As a result, to 
ascertain what particular officer is authorized to perform a particular 
function under such provisions, each of these various delegation 
instruments must be consulted. Similarly, each time a delegation of 
authority is revoked or redelegated, each of the delegation documents 
must be reviewed and amended as necessary.
    ATF has determined that this multiplicity of delegation instruments 
complicates and hinders the task of determining which ATF officer is 
authorized to perform a particular function. ATF also believes these 
multiple delegation instruments exacerbate the administrative burden 
associated with maintaining up-to-date delegations, resulting in an 
undue delay in reflecting current authorities.
    Accordingly, this final rule rescinds all authorities of the 
Director in part 44 that were previously delegated and places those 
authorities with the ``appropriate ATF officer.'' Most of the 
authorities of the Director that were not previously delegated are also 
placed with the ``appropriate ATF officer.'' Along with this final 
rule, ATF is publishing ATF Order 1130.31, Delegation of the Director's 
Authorities in 27 CFR part 44, which delegates certain of these 
authorities to the appropriate organizational level. The effect of 
these changes is to consolidate all delegations of authority in part 44 
into one delegation instrument. This action both simplifies the process 
for determining what ATF officer is authorized to perform a particular 
function and facilitates the updating of delegations in the future. As 
a result, delegations of authority will be reflected in a more timely 
and user-friendly manner.
    In addition, this final rule also eliminates all references in the 
regulations that identify the ATF officer with whom an ATF form is 
filed. This is because ATF forms will indicate the officer with whom 
they must be filed. Similarly, this final rule also amends part 44 to 
provide that the submission of documents other than ATF forms (such as 
letterhead applications, notices and reports) must be filed with the 
``appropriate ATF officer'' identified in ATF Order 1130.31. These 
changes will facilitate the identification of the officer with whom 
forms and other required submissions are filed.
    This final rule also makes various technical amendments to Subpart 
A--Scope of Regulations of 27 CFR part 44. Specifically, Sec. 44.3 is 
added to recognize the authority of the Director to delegate regulatory 
authorities for all of part 44 and identifies ATF Order 1130.31 as the 
instrument reflecting such delegations. Also, Sec. 44.2 is amended to 
provide that the instructions for an ATF form identify the ATF officer 
with whom it must be filed.
    ATF has made or will make similar changes in delegations to all 
other parts of Title 27 of the Code of Federal Regulations through 
separate rulemakings.

Inventory Provisions

    This final rule eliminates all references to an ATF region, which 
were comprised of certain States for ATF administrative purposes. As a 
result, we have eliminated Sec. 44.110 and part of Sec. 44.146 which 
required an export warehouse proprietor to take an inventory of tobacco 
products when a factory moves from one region to another. Besides the 
fact that ATF is no longer organized by regions, ATF may require a 
manufacturer to take an inventory of tobacco products at any time under 
the provisions of Sec. 44.145. Such times may include any change in the 
location of a factory. Consequently, ATF does not believe that such a 
specific requirement is presently needed to protect the revenue.

Corrections And Miscellaneous Changes

    Throughout 27 CFR part 44, we have revised the numbers relating to 
ATF forms to reflect the correct numbers as shown on the following 
table:

------------------------------------------------------------------------
                Form No.                        Revised  form No.
------------------------------------------------------------------------
1534...................................  5000.8
2093...................................  2093 (5200.3)
2098...................................  2098 (5200.16)
2103...................................  2103 (5220.5)
2104...................................  2104 (5200.15)
2105...................................  2105 (5000.7)
2148...................................  2148 (5200.17)
2149...................................  5200.14
------------------------------------------------------------------------

    In Sec. 44.143(a) we have removed what an export warehouse 
proprietor must report on ATF Form 5220.3 and with whom it must be 
filed. This ATF form specifies what an export warehouse proprietor must 
report and contains instructions for filing.
    In Sec. 44.243 we have removed the last sentence. This sentence 
referred to bond form 2100 which no longer exists and to a regulation 
that was eliminated over 40 years ago.
    We have amended Secs. 44.222 and 44.224 to remove references to 
stamps denoting the payment of tax. Since 1959 (Treasury Decision 6832, 
24 FR 4225), we have not required the use of such stamps on tobacco 
products. In the past, the use of such stamps on tobacco products 
evidenced the payment of Federal excise tax under section 5701 Title 26 
of the United States Code. These two sections involved the destruction 
of the stamps when a claim for allowance of drawback was filed.

Paperwork Reduction Act

    The provisions of the Paperwork Reduction Act of 1995, Pub. L. 104-
13, 44 U.S.C. chapter 35, and its implementing regulations, 5 CFR part 
1320, do not apply to this final rule because there are no new or 
revised recordkeeping or reporting requirements.

Regulatory Flexibility Act

    Because no notice of proposed rulemaking is required for this rule, 
the provisions of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) 
do not apply. A copy of this final rule was submitted to the Chief 
Counsel for Advocacy of the Small Business Administration in accordance 
with 26 U.S.C. 7805(f). No comments were received.

Executive Order 12866

    It has been determined that this rule is not a significant 
regulatory action because it will not: (1) Have an annual effect on the 
economy of $100 million or more or adversely affect in a material way 
the economy, a sector of the economy, productivity, competition, jobs, 
the environment, public health or safety, or State, local or tribal 
governments or communities; (2) create

[[Page 30801]]

a serious inconsistency or otherwise interfere with an action taken or 
planned by another agency; (3) materially alter the budgetary impact of 
entitlements, grants, user fees, or loan programs or the rights and 
obligations of recipients thereof; or (4) raise novel legal or policy 
issues arising out of legal mandates, the President's priorities, or 
the principles set forth in Executive Order 12866.

Administrative Procedure Act

    Because this final rule merely makes technical amendments and 
conforming changes to improve the clarity of the regulations, it is 
unnecessary to issue this final rule with notice and public procedure 
under 5 U.S.C. 553(b). Similarly it is unnecessary to subject this 
final rule to the effective date limitation of 5 U.S.C. 553(d).

Drafting Information

    The principal author of this document is Robert Ruhf, Regulations 
Division, Bureau of Alcohol, Tobacco and Firearms.

List of Subjects in 27 CFR Part 44

    Administrative practice and procedure, Aircraft, Armed forces, 
Authority delegations, Cigars and cigarettes, Claims, Customs duties 
and inspection, Excise taxes, Exports, Foreign trade zones, Labeling, 
Packaging and containers, Penalties, Reporting and recordkeeping 
requirements, Seizures and forfeitures, Surety bonds, Tobacco, 
Transportation, Vessels, Warehouses.

Authority and Issuance

    For the reasons set forth in the preamble, title 27, Code of 
Federal Regulations is amended as follows:

PART 44--[AMENDED]

    Paragraph 1. The authority citation for part 44 continues to read 
as follows:

    Authority: 26 U.S.C. 5142, 5143, 5146, 5701, 5703-5705, 5711-
5713, 5721-5723, 5731, 5741, 5751, 5753, 5754, 6061, 6065, 6151, 
6402, 6404, 6806, 7011, 7212, 7342, 7606, 7805, 31 U.S.C. 9301, 
9303, 9304, 9306.

    Par. 2. Amend Sec. 44.2 by:
    a. Removing the word ``Director'' and adding, in substitution, the 
words ``appropriate ATF officer'' in the first sentence of paragraph 
(a).
    b. Adding a sentence at the end of paragraph (a) and revising 
paragraph (b) to read as follows:


Sec. 44.2  Forms prescribed.

    (a) * * * The form will be filed in accordance with the 
instructions for the form.
    (b) Forms may be requested from the ATF Distribution Center, P.O. 
Box 5950, Springfield, Virginia 22150-5950, or by accessing the ATF web 
site (http://www.atf.treas.gov/).
* * * * *

    Par. 3. Add Sec. 44.3 to read as follows:


Sec. 44.3  Delegations of the Director.

    Most of the authorities of the Director contained in this part are 
delegated to appropriate ATF officers. These ATF officers are specified 
in ATF Order 1130.31, Delegation of the Director's Authorities in Part 
44. ATF delegation orders, such as ATF Order 1130.31, are available 
from the ATF Distribution Center, P.O. Box 5950, Springfield, Virginia 
22150-5950, or from the ATF web site (http://www.atf.treas.gov).

    Par. 4. Amend Sec. 44.11 by:
    a. Removing the definitions of ``Associate Director (Compliance 
Operations)'', ``ATF officer'', ``Region'', and ``Regional Director 
(compliance)''; and
    b. Adding the definition of ``Appropriate ATF officer'' to read as 
follows:


Sec. 44.11  Meaning of Terms.

* * * * *
    Appropriate ATF officer. An officer or employee of the Bureau of 
Alcohol, Tobacco and Firearms (ATF) authorized to perform any functions 
relating to the administration or enforcement of this part by ATF Order 
1130.31, Delegation of the Director's Authorities in 27 CFR Part 44, 
Exportation of Tobacco Products and Cigarette Papers and Tubes, Without 
Payment of Tax, or With Drawback of Tax.
* * * * *


Secs. 44.35, 44.70, 44.71, 44.142, 44.143, 44.145, 44.147, 44.150, 
44.199, 44.201, 44.225, 44.257, 44.266 and 44.267  [Amended]

    Par. 5. Add the word ``appropriate'' before the words ``ATF 
officer'' or ``ATF officers'' each place they appear in the following 
places:
    a. Section 44.35(c);
    b. The heading and text of Sec. 44.70;
    c. Section 44.71;
    d. The last sentence of Sec. 44.142(e);
    e. Section 44.143(b);
    f. Section 44.145;
    g. The last sentence of Sec. 44.147;
    h. Section 44.150;
    i. The second sentence of Sec. 44.199;
    j. The last sentence of Sec. 44.201;
    k. Section 44.225;
    l. The second sentence of Sec. 44.257;
    m. The last sentence of Sec. 44.266; and
    n. The last sentence of Sec. 44.267.

    Par. 6. In the sixth sentence of Sec. 44.62 remove the words 
``regional director (compliance) for the region from which the articles 
were shipped'' and add, in substitution, the words ``appropriate ATF 
officer''.

    Par. 7. Remove the first sentence of Sec. 44.66 and add, in 
substitution, two sentences to read as follows:


Sec. 44.66  Relief from liability for tax.

    A manufacturer of tobacco products or cigarette papers and tubes or 
an export warehouse proprietor is relieved of the liability for tax on 
tobacco products, or cigarette papers or tubes upon providing evidence 
satisfactory to the appropriate ATF officer of exportation or proper 
delivery. The evidence must comply with this part. * * *
* * * * *


Secs. 44.72, 44.73 and 44.184  [Amended]

    Par. 8. Remove the words ``Director'' and add, in substitution, the 
words ``appropriate ATF officer'' each place they appear in the 
following places:
    a. The introductory text of Sec. 44.72 and the fifth, sixth and 
seventh sentences of Sec. 44.72(c);
    b. The introductory text of Sec. 44.73 and the fourth and last 
sentence of Sec. 44.73(c); and
    c. Section 44.184.


Secs. 44.72 and 44.73  [Amended]

    Par. 9. Remove the words ``do so, in triplicate, to the regional 
director (compliance) for transmittal to the Director'' and add, in 
substitution, the words ``the appropriate ATF officer'' in the 
following places:
    a. The third sentence of Sec. 44.72(c); and
    b. The fifth sentence of Sec. 44.73(c).

    Par. 10. Revise the first sentence of Sec. 44.82 to read as 
follows:


Sec. 44.82  Application for permit.

    Every person, before commencing business as an export warehouse 
proprietor, must apply on ATF Form 2093 (5200.3) and obtain the permit 
provided for in Sec. 44.93. * * *
* * * * *


Secs. 44.83 and 44.84  [Amended]

    Par. 11. Remove the words ``same regional director (compliance)'' 
each place they appear and add, in substitution, the words 
``appropriate ATF officer'' in the following places:
    a. The last sentence of Sec. 44.83; and
    b. The last sentence of Sec. 44.84.


Sec. 44.86  [Amended]

    Par. 12. In the first sentence of Sec. 44.86 add the numbers and 
parentheses ``(5220.5)'' after the numbers ``2103''.

[[Page 30802]]

Sec. 44.87  [Amended]

    Par. 13. In the last sentence of Sec. 44.87 remove the number and 
the words ``1534 and furnished to the regional director (compliance) 
and add, in substitution, the number and words ``5000.8 in accordance 
with its instructions.''


Secs. 44.91, 44.92, 40.104, 44.105, 44.106, 44.112, 44.121, 44.123, 
44.124, 44.125, 44.127, 44.129, 44.153, 44.154, 44.161, 44.162, 44.210, 
44.213, 44.223, 44.226, 44.228, 44.230, 44.231, 44.232, 44.242, 44.244, 
44.245 and 44.246  [Amended]

    Par. 14. Remove the words ``regional director (compliance)'' and 
add, in substitution, the words ``appropriate ATF officer'' each place 
they appear in the following places:
    a. Section 44.91;
    b. Section 44.92;
    c. The last sentence of Sec. 40.104;
    d. Section 44.105;
    e. Section 44.106;
    f. Section 44.112;
    g. Section 44.121(b);
    h. Section 44.123;
    i. Section 44.124;
    j. Section 44.125;
    k. Section 44.127;
    l. Section 44.129(a);
    m. The second sentence of Sec. 44.153;
    n. The first sentence of Sec. 44.154;
    o. Section 44.161;
    p. Section 44.162;
    q. Section 44.210;
    r. The first sentence of Sec. 44.213;
    s. Section 44.223;
    t. The last sentence of Sec. 44.226;
    u. Section 44.228;
    v. The last sentence of Sec. 44.230;
    w. Section 44.231;
    x. Section 44.232;
    y. Section 44.242;
    z. Section 44.244;
    aa. Section 44.245; and
    bb. Section 44.246.

    Par. 15. Revise Sec. 44.93 to read as follows:


Sec. 44.93  Issuance of permit.

    After the application for permit, bond, and supporting documents, 
as required under this part, has been approved, the appropriate ATF 
officer will issue a permit to the export warehouse proprietor. The 
proprietor must keep such permit at the export warehouse and make it 
available for inspection by an appropriate ATF officer.


Secs. 44.101, 44.102, 44.103, 44.108, 44.109 and 44.111.  [Amended]

    Par. 16. Add the numbers and parentheses ``(5200.16)'' after the 
number ``2098'' each place they appear in the following places:
    a. Section 44.101;
    b. Section 44.102;
    c. Section 44.103;
    d. Section 44.108;
    e. Section 44.109; and
    f. Section 44.111.


Sec. 44.108  Change in location.

    Par. 17. Section 44.108 is amended by:
    a. Revising the heading to read as set forth above; and
    b. Removing the words ``within the same region'' and the words and 
punctuation ``, to the regional director (compliance)''.


Sec. 44.110  [Removed and reserved]

    Par. 18. Remove and reserve Sec. 44.110.


Sec. 44.124  [Amended]

    Par. 19. In the first sentence of Sec. 44.124 remove the word 
``administrator''.


Sec. 44.126  [Amended]

    Par. 20. In Sec. 44.126, add the numbers and parentheses 
``(5000.7)'' after the number ``2105''.


Sec. 44.143  [Amended]

    Par. 21. In Sec. 44.143, remove the last sentence of paragraph (a) 
and remove paragraphs (a)(1) and (2).


Sec. 44.144  [Amended]

    Par. 22. In Sec. 44.144, remove the words ``as indicated thereon by 
the regional director (compliance)''.


Sec. 44.146  [Amended]

    Par. 23. In Sec. 44.146, remove the words and punctuation ``, 
changes his location to another region,''.


Sec. 44.147  [Amended]

    Par. 24. In the first sentence of Sec. 44.147, remove the words and 
punctuation ``, to the regional director (compliance),''.

    Par. 25. Amend Sec. 44.152 by:
    a. In the second sentence removing the words ``regional director 
(compliance) for the region in which the warehouse is located'' and 
adding, in substitution, the words ``appropriate ATF officer''; and
    b. Revising the third and remaining sentences to read as follows:


Sec. 44.152  Claim for remission of tax liability.

     * * * If the proprietor wishes to be relieved of the tax 
liability, the proprietor must prepare and file a claim on ATF Form 
5620.8. The nature, date, place, and extent of the loss or destruction 
must be stated in such claim. The claim must be accompanied by such 
evidence as is necessary to establish to the satisfaction of the 
appropriate ATF officer that the claim is valid. When the appropriate 
ATF officer has acted on the claim, such officer will return a copy of 
ATF Form 5620.8 to the proprietor as notice of such action. The 
proprietor must keep the copy of ATF Form 5620.8 for 3 years following 
the close of the calendar year in which the claim is filed.
* * * * *


Secs. 44.153 and 44.243  [Amended]

    Par. 26. Remove the words ``with the regional director 
(compliance)'' in each of the following places:
    a.The first sentence of Sec. 44.153; and
    b.The first sentence of Sec. 44.243.

    Par. 27. Revise the third sentence of Sec. 44.154 to read as 
follows:


Sec. 44.154  Claim for refund of tax.

    * * * The claim must be filed on ATF Form 5620.8 and supported by 
such evidence as is necessary to establish to the satisfaction of the 
appropriate ATF officer that the claim is valid. * * *
* * * * *


Sec. 44.199  [Amended]

    Par. 28. In the first sentence of Sec. 44.199 remove the words 
``regional director (compliance) for the region in which is located the 
factory or warehouse from which the shipment is removed'' and add, in 
substitution, the words ``appropriate ATF officer''.


Secs. 44.200, 44.201, 44.202, 44.203, 44.204, 44.205, 44.206, 44.207, 
44.207a, 44.208, 44.212 and 44.213  [Amended]

    Par. 29. Remove the words ``his regional director (compliance)'' 
and add, in substitution, the words ``the appropriate ATF officer'' 
each place it occurs in the following places:
    a. The second sentence of Sec. 44.200;
    b. The second sentence of Sec. 44.201;
    c. The last sentence of Sec. 44.202;
    d. The last sentence of Sec. 44.203;
    e. The last sentence of Sec. 44.204;
    f. Section 44.205(b)(3);
    g. The last sentence of Sec. 44.206;
    h. The third sentence of Sec. 44.207;
    i. The last sentence of Sec. 44.207a;
    j. The last sentence of Sec. 44.208;
    k. The first sentence of Sec. 44.209;
    l. The last sentence of Sec. 44.212; and
    m. The last sentence of Sec. 44.213.


Sec. 44.212  [Amended]

    Par. 30. In the last sentence of Sec. 44.212 remove the word ``he'' 
and add, in substitution, the words ``such officer''.


Secs. 44.213 and 44.226  [Amended]

    Par. 31. Remove the words ``an ATF officer'' or ``the ATF officer'' 
and add,

[[Page 30803]]

in substitution, the words ``an appropriate ATF officer'' or ``the 
appropriate ATF officer'', respectively, each place they appear in the 
following places:
    a. In the first and third sentences of Sec. 44.213;
    b. In the second sentence of Sec. 44.226.

    Par. 32. Revise Sec. 44.222 to read as follows:


Sec. 44.222  Claim.

    Claim for allowance of drawback of tax, under this subpart, must be 
filed on Form 5620.7. Such claim must be filed in sufficient time to 
permit the appropriate ATF officer to detail an appropriate ATF officer 
to inspect the articles and supervise the affixture of a label or 
notice bearing the legend ``For Export With Drawback of Tax.'' Upon 
receipt of a claim supported by satisfactory bond, as required by this 
subpart, an appropriate ATF officer will proceed to the place where the 
articles involved are held and there perform the functions required in 
Sec. 44.224.
* * * * *


Sec. 44.223  [Amended]

    Par. 33. In the first sentence of Sec. 44.223 add the numbers and 
parentheses ``(5200.17)'' after the numbers ``2148''.

    Par. 34. Revise Sec. 40.224 to read as follows:


Sec. 44.224  Inspection by an appropriate ATF officer.

    (a) Examination. An appropriate ATF officer will examine the 
tobacco products, and cigarette papers and tubes listed on ATF Form 
5620.7. Such officer will verify the accuracy of the schedule of such 
articles on ATF Form 5620.7.
    (b) Label or notice. If the tax on such articles has been paid by 
return, the appropriate ATF officer must be satisfied that the articles 
have in fact been taxpaid and each package bears the label or notice 
required by Sec. 44.222.
    (c) Shipping containers. The appropriate officer will supervise the 
packing of such articles in shipping containers. Each container must be 
numbered and have affixed to it the notice:

Drawback of tax claimed on contents.
Sale, consumption, or use in U.S. prohibited.

    (d) Disposition of ATF Form 5620.7. After the appropriate ATF 
officer completes the report of inspection on ATF Form 5620.7, such 
officer will return two copies to the claimant and send a copy to the 
ATF office listed on the form.
    (e) Release. After executing the report of inspection on ATF Form 
5620.7, the appropriate ATF office will release the shipment to the 
claimant for delivery to the port of exportation.
* * * * *


Sec. 44.227  [Amended]

    Par. 35. In the last sentence of Sec. 44.227 remove the words 
``regional director (compliance) for the region from which the articles 
were shipped'' and add, in substitution, the words ``appropriate ATF 
officer''.


Sec. 44.229  [Amended]

    Par. 36. In the first sentence of Sec. 44.229 remove the words 
``regional director (compliance) with whom the drawback claim and bond 
were filed'' and add, in substitution, the words ``appropriate ATF 
officer''.


Sec. 44.242  [Amended]

    Par. 37. In the first sentence of Sec. 44.242 remove the words and 
punctuation ``, for the region in which is located the customs 
warehouse from which the cigars were withdrawn,''.


Sec. 44.243  [Amended]

    Par. 38. Amend Sec. 44.243 by:

    a. In the first sentence of Sec. 44.243 add the numbers and 
parentheses ``(5200.15) after the numbers ``2104''; and
    b. Removing the last sentence.


Sec. 44.257  [Amended]

    Par. 39. In the first sentence of Sec. 44.257 remove the words 
``regional director (compliance) for the region in which is located the 
customs warehouse from which the shipment is withdrawn'' and add, in 
substitution, the words ``appropriate ATF officer''.


Sec. 44.258, 44.259, 44.260, 44.261, 44.262, 44.263, 44.264, 44.264a, 
44.265 and 44.267  [Amended]

    Par. 40. Remove the words ``regional director (compliance)'' and 
add, in substitution, the words ``ATF officer'' in each of the 
following places:

    a. The last sentence of Sec. 44.258;
    b. The last sentence of Sec. 44.259;
    c. The last sentence of Sec. 44.260;
    d. The last sentence of Sec. 44.261;
    e. The last sentence of Sec. 44.262;
    f. The third sentence of Sec. 44.263;
    g. The last sentence of Sec. 44.264;
    h. The last sentence of Sec. 44.264a;
    i. The last sentence of Sec. 44.265; and
    j. The first sentence of Sec. 44.267.
    Par. 41. In the last sentence of Sec. 44.264 remove the number 
``2149'' and add, in substitution, the number ``5200.14''.

    Signed: February 25, 2002.
Bradley A. Buckles,
Director.

    Approved: March 28, 2002.
Timothy E. Skud,
Deputy Assistant Secretary
(Regulatory, Tariff, and Trade Enforcement).
[FR Doc. 02-11258 Filed 5-7-02; 8:45 am]
BILLING CODE 4810-31-P