[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: 19CFR10.25]



[Page 104]

 

                        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.  10.25  Textile components cut to shape in the United States and 

assembled abroad.



    Where a textile component is cut to shape (but not to length, width, 

or both) in the United States from foreign fabric and exported to 

another country, territory, or insular possession for assembly into an 

article that is then returned to the United States and entered, or 

withdrawn from warehouse, for consumption on or after July 1, 1996, the 

value of the textile component shall not be included in the dutiable 

value of the article. For purposes of determining whether a reduction in 

the dutiable value of an imported article may be allowed under this 

section:

    (a) The terms ``textile component'' and ``fabric'' have reference 

only to goods covered by the definition of ``textile or apparel 

product'' set forth in Sec.  102.21(b)(5) of this chapter;

    (b) The operations performed abroad on the textile component shall 

conform to the requirements and examples set forth in Sec.  10.16 

insofar as they may be applicable to a textile component; and

    (c) The valuation and documentation provisions of Sec. Sec.  10.17, 

10.18, 10.21 and 10.24 shall apply.



[T.D. 95-69, 60 FR 46196, Sept. 5, 1995; T.D. 95-69, 60 FR 55995, Nov. 

6, 1995]