[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: 19CFR10.15]



[Page 99-100]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

 

PART 10_ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.

--Table of Contents

 

                      Subpart A_General Provisions

 

Sec.  10.15  Fabricated components not subject to the exemption.



    Fabricated components which are not products of the United States 

are excluded from the exemption. In addition, the exemption is not 

applicable to any component exported from the Customs territory of the 

United States:

    (a) From continuous Customs custody with remission, abatement, or 

refund of duty;

    (b) With benefit of drawback;

    (c) To comply with any law of the United States or regulation of any 

Federal agency requiring exportation; or



[[Page 100]]



    (d) After manufacture or production in the United States under 

subheading 9813.00.05, HTSUS (19 U.S.C. 1202).



    Example. Partially completed components of an electric motor are 

imported in several separate shipments and are entered under a temporary 

importation bond to be manufactured into finished motors under the 

provisions of subheading 9813.00.05, HTSUS (19 U.S.C. 1202). The 

components are completed and assembled into finished electric motors. 

The finished motors are exported and are assembled abroad into electric 

fans which are subsequently imported into the United States. 

Irrespective of the fact that the assembly of the motors might involve 

such a substantial change that the motor could be considered a product 

of the United States, no exemption may be given for the value of the 

electric motors, since they were exported after manufacture or 

production in the United States under the provision of subheading 

9813.00.05, HTSUS (19 U.S.C. 1202).



[T.D. 75-230, 40 FR 43023, Sept. 18, 1975, as amended by T.D. 89-1, 53 

FR 51247, Dec. 21, 1988]