1. Items which you have ordered abroad before leaving the States are not includable in your exemption.
2. Items acquired abroad are not includable in the exemption unless they were acquired incidentally to your trip. That is, you are not entitled to U.S. generosity if you make your trip just in order to buy them.
3. The cost of alteration and repairs made abroad on things you took with you should be included under your exemption upon returning. (If you take your car over, inquire from the AAA about "dutiable repairs" made on it over there.)
Wash sails in mild detergent and cool water by hand and with a soft scrubbing brush. After washing sails, inspect them thoroughly for rips or tears. The stitching in Dacron sails is their weakest point, so inspect each seam carefully. Most experienced sailors make a practice of having their sailmaker examine and restitch each sail as needed every year. It is not excessively expensive and worth every penny. Home repairs are possible but usually not as satisfactory.
SPARS
TOOLS FOR ON-BOARD REPAIRS Screwdrivers, various sizes, both flat blade and Phillips.