[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR191.21]

[Page 538]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 191--DRAWBACK--Table of Contents
 
                    Subpart B--Manufacturing Drawback
 
Sec. 191.21  Direct identification drawback.


    Section 313(a) of the Act, as amended (19 U.S.C. 1313(a)), provides 
for drawback upon the exportation, or destruction under Customs 
supervision, of articles which are not used in the United States prior 
to their exportation or destruction, and which are manufactured or 
produced in the United States wholly or in part with the use of 
particular imported, duty-paid merchandise and/or drawback product(s). 
Where two or more products result, drawback shall be distributed among 
the products in accordance with their relative value (see Sec. 191.2(u)) 
at the time of separation. Merchandise may be identified for drawback 
purposes under 19 U.S.C. 1313(a) in the manner provided for and 
prescribed in Sec. 191.14 of this part.