[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR102.19]

[Page 443]
 
                        TITLE 19--CUSTOMS DUTIES
 
   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 
              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
 
PART 102_RULES OF ORIGIN--Table of Contents
 
                        Subpart B_Rules of Origin
 
Sec. 102.19  NAFTA preference override.

    (a) Except in the case of goods covered by paragraph (b) of this 
section, if a good which is originating within the meaning of Sec. 
181.1(q) of this chapter is not determined under Sec. 102.11(a) or (b) 
or Sec. 102.21 to be a good of a single NAFTA country, the country of 
origin of such good is the last NAFTA country in which that good 
underwent production other than minor processing, provided that a 
Certificate of Origin (see Sec. 181.11 of this chapter) has been 
completed and signed for the good.
    (b) If, under any other provision of this part, the country of 
origin of a good which is originating within the meaning of Sec. 
181.1(q) of this chapter is determined to be the United States and that 
good has been exported from, and returned to, the United States after 
having been advanced in value or improved in condition in another NAFTA 
country, the country of origin of such good for Customs duty purposes is 
the last NAFTA country in which that good was advanced in value or 
improved in condition before its return to the United States.

[T.D. 96-48, 61 FR 28957, June 6, 1996]