Supporting Law and Regulation

[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2003]

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

[CITE: 19CFR10.24]

[Page 96-98]

TITLE 19--CUSTOMS DUTIES

CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY

PART 10--ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.--Table of Contents

Sec. 10.24 Documentation.

(a) Documents required. The following documents shall be filed in

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

the exemption under subheading 9802.00.80, Harmonized Tariff Schedule of

the United States (HTSUS) (19 U.S.C. 1202).

(1) Declaration by the assembler. A declaration by the person who

performed the assembly operations abroad shall be filed in substantially

the following form:

I, ----------, declare that to the best of my knowledge and belief

the ---------- were assembled in whole or in part from fabricated

components listed and described below, which are products of the United

States:

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Unit value at

Marks of time and place Port and date of

identification, Description of Quantity of export from export from Name and address

numbers component United States United States of manufacturer

\1\

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\1\ In accordance with U.S. Note 4 to Subchapter II of Chapter 98, Harmonized Tariff Schedule of the United

States (19 U.S.C. 1202).

Description of the operations performed abroad on the exported components (in sufficient detail to enable

Customs officers to determine whether the operations performed are within the preview of subheading

9802.00.80, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202) (attach supplemental sheet if

more space is required)):

________________________________________________________________________

Date Signature

________________________________________________________________________

Address Capacity

(2) Endorsement by the importer. An endorsement, in substantially

the following form, shall be signed by the importer:

I declare that to the best of my knowledge and belief the (above),

(attached) declaration, and any other information submitted herewith, or

otherwise supplied or referred to, is correct in every respect and there

has been compliance with all pertinent legal notes to the Harmonized

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

________________________________________________________________________

Date Signature

________________________________________________________________________

Address Capacity

(b) Revision of format. In specific cases, the port director may

revise the format of either of the documents specified in paragraph (a)

of this section and may make such changes as conditions warrant,

provided the data and information required to be supplied in these

documents are presented. For example, if the components were furnished

by the importer, the information on components may be supplied as part

of the importer's endorsement, rather than as part of the assembler's

declaration.

(c) Reference to previously filed documents. In lieu of filing

duplicate lists of components and descriptions of assembly operations

with each entry, the documents specified in paragraph (a) of this

section may refer to assembly descriptions and lists of components

previously filed with and approved by the port director, or to records

showing costs, names of manufacturers, and other necessary data on

components, provided the importer has arranged with the port director to

maintain such records and keep them available for examination by

authorized Customs officers.

(d) Waiver of specific details for each entry. There are cases where

large quantities of United States components are purchased from various

sources or exported at various ports and dates on a continuing basis, so

that it is impractical to identify the exact source, port and date of

export for each particular component included in an entry of merchandise

claimed to be subject to the exemption under subheading 9802.00.80,

HTSUS (19 U.S.C. 1202). In these cases, specific details such as the

port and date of export and the name of the manufacturer of the United

States components may be waived if the port director is satisfied that

the importer and assembler have established reliable controls to insure

that all components for which the exemption is claimed are in fact

products of the United States. These controls shall include strict

physical segregation of United States and foreign components, as well as

records of United States components showing quantities, sources, costs,

dates shipped abroad, and other necessary information. These records

shall be maintained by the importer and assembler for 5 years from the

date of the released entry in a manner so that they are readily

available for audit, inspection, copying, reproduction or other official

use by authorized Customs officers.

(e) Waiver of documents. When the port director is satisfied that

unusual circumstances make the production of either or both of the

documents specified in paragraph (a) of this section, or of any of the

information set forth therein, impractical and is further satisfied that

the requirements of subheading 9802.00.80, HTSUS, and related

[[Page 98]]

legal notes have been met, he may waive the production of such

document(s) or information.

(f) Unavailability of documents at time of entry. If either or both

of the documents specified in paragraph (a) of this section are not

available at the time of entry, a bond on Customs Form 301 containing

the bond conditions set forth in Sec. 113.62 of this chapter for the

production of the document(s) may be given pursuant to Secs. 113.41--

113.46 and 141.66 of this chapter.

(g) Responsibility of correctness. Subject to the civil and criminal

sanctions provided by law for false or fraudulent entries, the importer

has the ultimate responsibility for supplying all information needed by

the Customs Service to process an entry, and for the completeness and

truthfulness of such information. If certain information cannot be

supplied by the assembler, it must be provided by the importer.

[T.D. 75-230, 40 FR 43025, Sept. 18, 1975, as amended by T.D. 79-159, 44

FR 31967, June 4, 1979; T.D. 84-213, 49 FR 41165, Oct. 19, 1984; T.D.

89-1, 53 FR 51248, Dec. 21, 1988]