19 Cfr 10.234

§ 10.234

19 CFR Ch. I (4–1–03 Edition)

which is the product of any country
with respect to which HTSUS column 2
rates of duty apply; and
(5) Articles to which reduced rates of
duty apply under § 10.198a, except as
otherwise provided in paragraph (c) of
this section.
(b) Application of NAFTA rules of origin. In determining whether an article
is a CBTPA originating good for purposes of paragraph (a) of this section,
application of the provisions of General
Note 12 of the HTSUS and the appendix
to part 181 of this chapter will be subject to the following rules:
(1) No country other than the United
States and a CBTPA beneficiary country may be treated as being a party to
the NAFTA;
(2) Any reference to trade between
the United States and Mexico will be
deemed to refer to trade between the
United States and a CBTPA beneficiary
country;
(3) Any reference to a party will be
deemed to refer to a CBTPA beneficiary country or the United States;
and
(4) Any reference to parties will be
deemed to refer to any combination of
CBTPA beneficiary countries or to the
United States and one or more CBTPA
beneficiary countries (or any combination involving the United States and
CBTPA beneficiary countries).
(c) Duty reductions for leather-related
articles. If, after it is determined that
an article described in paragraph (a)(5)
of this section qualifies as a CBTPA
originating good and is eligible for
preferential tariff treatment under this
section, it is determined that the article in question also would otherwise
qualify for a reduced rate of duty under
§ 10.198a and that reduced rate of duty
is lower than the rate of duty that
would apply under this section, that
lower rate of duty will apply to the article for purposes of preferential tariff
treatment under this section.
(d) Imported directly defined. For purposes of paragraph (a) of this section,
the words ‘‘imported directly’’ mean:
(1) Direct shipment from any CBTPA
beneficiary country to the United
States without passing through the
territory of any country that is not a
CBTPA beneficiary country;

(2) If the shipment is from any
CBTPA beneficiary country to the
United States through the territory of
any country that is not a CBTPA beneficiary country, the articles in the
shipment do not enter into the commerce of any country that is not a
CBTPA beneficiary country while en
route to the United States and the invoices, bills of lading, and other shipping documents show the United States
as the final destination; or
(3) If the shipment is from any
CBTPA beneficiary country to the
United States through the territory of
any country that is not a CBTPA beneficiary country, and the invoices and
other documents do not show the
United States as the final destination,
the articles in the shipment upon arrival in the United States are imported
directly only if they:
(i) Remained under the control of the
customs authority of the intermediate
country;
(ii) Did not enter into the commerce
of the intermediate country except for
the purpose of sale other than at retail,
and the port director is satisfied that
the importation results from the original commercial transaction between
the importer and the producer or the
producer’s sales agent; and
(iii) Were not subjected to operations
other than loading or unloading, and
other activities necessary to preserve
the articles in good condition.
§ 10.234

Certificate of Origin.

A Certificate of Origin as specified in
§ 10.236 must be employed to certify
that an article described in § 10.233(a)(1)
through (5) being exported from a
CBTPA beneficiary country to the
United States qualifies for the preferential tariff treatment referred to in
§ 10.231. The Certificate of Origin must
be prepared by the exporter in the
CBTPA beneficiary country. Where the
CBTPA beneficiary country exporter is
not the producer of the article, that exporter may complete and sign a Certificate of Origin on the basis of:
(a) Its reasonable reliance on the producer’s written representation that the
article qualifies for preferential tariff
treatment; or

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United States Customs Service, Treasury
(b) A completed and signed Certificate of Origin for the article voluntarily provided to the exporter by the
producer.
§ 10.235 Filing of claim for preferential
tariff treatment.
(a) Declaration. In connection with a
claim for preferential tariff treatment
for an article described in § 10.233(a)(1)
through (5), the importer must make a
written declaration that the article
qualifies for that treatment. The written declaration should be made by including on the entry summary, or
equivalent documentation, the symbol
‘‘R’’ as a prefix to the subheading of
the HTSUS under which the article in
question is classified. Except in any of
the
circumstances
described
in
§ 10.236(d)(1), the declaration required
under this paragraph must be based on
a complete and properly executed
original Certificate of Origin that covers the article being imported and that
is in the possession of the importer.
(b) Corrected declaration. If, after
making the declaration required under
paragraph (a) of this section, the importer has reason to believe that a Certificate of Origin on which a declaration was based contains information
that is not correct, the importer must
within 30 calendar days after the date
of discovery of the error make a corrected declaration and pay any duties
that may be due. A corrected declaration will be effected by submission of a
letter or other written statement to
the Customs port where the declaration was originally filed.
§ 10.236 Maintenance of records and
submission of Certificate by importer.
(a) Maintenance of records. Each importer claiming preferential tariff
treatment for an article under § 10.235
must maintain in the United States, in
accordance with the provisions of part
163 of this chapter, all records relating
to the importation of the article. Those
records must include the original Certificate of Origin referred to in
§ 10.235(a) and any other relevant documents or other records as specified in
§ 163.1(a) of this chapter.
(b) Submission of Certificate. An importer who claims preferential tariff

§ 10.236
treatment
on
an
article
under
§ 10.235(a) must provide, at the request
of the port director, a copy of the Certificate of Origin pertaining to the article. A Certificate of Origin submitted
to Customs under this paragraph:
(1) Must be on Customs Form 450, including privately-printed copies of that
Form, or, as an alternative to Customs
Form 450, in an approved computerized
format or other medium or format as is
approved by the Office of Field Operations, U.S. Customs Service, Washington, DC 20229. An alternative format
must contain the same information
and certification set forth on Customs
Form 450;
(2) Must be signed by the exporter or
by the exporter’s authorized agent having knowledge of the relevant facts;
(3) Must be completed either in the
English language or in the language of
the country from which the article is
exported. If the Certificate is completed in a language other than
English, the importer must provide to
Customs upon request a written
English translation of the Certificate;
and
(4) May be applicable to:
(i) A single importation of an article
into the United States, including a single shipment that results in the filing
of one or more entries and a series of
shipments that results in the filing of
one entry; or
(ii) Multiple importations of identical articles into the United States
that occur within a specified period,
not to exceed 12 months, set out in the
Certificate by the exporter.
(c) Correction and nonacceptance of
Certificate. If the port director determines that a Certificate of Origin is illegible or defective or has not been
completed in accordance with paragraph (b) of this section, the importer
will be given a period of not less than
five working days to submit a corrected Certificate. A Certificate will
not be accepted in connection with subsequent importations during a period
referred to in paragraph (b)(4)(ii) of
this section if the port director determined that a previously imported identical article covered by the Certificate
did not qualify for preferential treatment.

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