"i.    Wearing apparel and household effects, including those articles provided for under subsection 'j' and 'k', and belonging to residents of the Philippines returning from abroad, which were exported from the Philippines by such returning residents upon their departure therefrom or during their absence abroad, upon the identify of such articles being established to the satisfaction of the Collector of Customs; articles of the same kind and class purchased in foreign countries by residents of the Philippines during their absence abroad and accompanying them upon their return to the Philippines, or arriving within a reasonable time which, barring unforeseen circumstances in no case shall exceed ninety (90) days before or after the owner's return, upon proof satisfactory to the Collector of Customs that same have been in their use abroad for more than three months."