[Code of Federal Regulations] [Title 19, Volume 1] [Revised as of April 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 19CFR10.12] [Page 87-88] 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. 10.12 Definitions. As used in Secs. 10.11 through 10.24, the following terms shall have the meanings indicated: (a) American-made. The term ``American-made'' is used to refer to a product of the United States as defined in paragraph (e) of this section. (b) Assembly. ``Assembly'' means the fitting or joining together of fabricated components. (c) Exemption. ``Exemption'' means the deduction of the cost or value of products of the United States which were assembled abroad in accordance with the requirements of subheading 9802.00.80, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), from the full value of the assembled article. (d) Fabricated component. ``Fabricated component'' means a manufactured article ready for assembly in the condition as exported except for operations incidental to the assembly. (e) Product of the United States. A ``product of the United States'' is an article manufactured within the Customs territory of the United States and may consist wholly of United States components or materials, of United States and foreign components or materials, or wholly of foreign components or materials. If the article consists wholly or partially of foreign components or materials, the manufacturing process must be such that the foreign components or materials have been substantially transformed into a new and different article, or have been [[Page 88]] merged into a new and different article. [T.D. 75-230, 40 FR 43021, Sept. 18, 1975, as amended by T.D. 89-1, 53 FR 51247, Dec. 21, 1988]