[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: 19CFR10.17]



[Page 101-102]

 

                        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.  10.17  Valuation of exempted components.



    The value of fabricated components to be subtracted from the full 

value of the assembled article is the cost of the components when last 

purchased, f.o.b. United States port of exportation or point of border 

crossing as set out in



[[Page 102]]



the invoice and entry papers, or, if no purchase was made, the value of 

the components at the time of their shipment for exportation, f.o.b. 

United States port of exportation or point of border crossing, as set 

out in the invoice and entry papers. However, if the appraising officer 

concludes that the cost or value of the fabricated components so 

ascertained does not represent a reasonable cost or value, then the 

value of the components shall be determined in accordance with section 

402 or section 402a, Tariff Act of 1930, as amended (19 U.S.C. 1401a, 

1402).



[T.D. 75-230, 40 FR 43024, Sept. 18, 1975]