[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR10.11]



[Page 97]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

 

PART 10_ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.

--Table of Contents

 

                      Subpart A_General Provisions

 

Sec.  10.11  General.



    (a) Sections 10.12 through 10.23 set forth definitions and 

interpretative regulations adopted by the Commissioner of Customs 

pertaining to the construction of subheading 9802.00.80, Harmonized 

Tariff Schedule of the United States (19 U.S.C. 1202) and related 

provisions of law. These provisions concern claims for the exemption 

from duty provided by subheading 9802.00.80, Harmonized Tariff Schedule 

of the United States (19 U.S.C. 1202), for American-made fabricated 

components which are returned to the United States as parts of articles 

assembled abroad. The examples included in these sections describe 

specific situations in which the exemption may or may not be applicable. 

The definitions and regulations that follow are promulgated to inform 

the public of the constructions and interpretations that the United 

States Customs Service shall give to relevant statutory terms and to 

assure the impartial and uniform assessment of duties upon merchandise 

claimed to be partially exempt from duty under subheading 9802.00.80, 

Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), at the 

various ports of entry. Nothing in these regulations purports or is 

intended to restrict the legal right of importers or others to a 

judicial review of the matters contained therein.

    (b) Section 10.24 sets forth the documentary requirements applicable 

to the entry of assembled articles claimed to be subject to the 

exemption provided under subheading 9802.00.80, Harmonized Tariff 

Schedule of the United States (19 U.S.C. 1202). Allowance of an 

importer's claim is dependent upon meeting the statutory requirements 

for the exemption under subheading 9802.00.80, Harmonized Tariff 

Schedule of the United States (19 U.S.C. 1202) and his complying with 

the documentary requirements set forth in Sec.  10.24.



[T.D. 75-230, 40 FR 43021, Sept. 18, 1975, as amended by T.D. 89-1, 53 

FR 51247, Dec. 21, 1988; T.D. 97-82, 62 FR 51769, Oct. 3, 1997]



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