[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: 19CFR10.11]

[Page 91-92]
 
                        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. 10.11  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

[[Page 92]]

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]