[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: 19CFR134.1]



[Page 717-718]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

 

PART 134_COUNTRY OF ORIGIN MARKING--Table of Contents

 

                      Subpart A_General Provisions

 

Sec.  134.1  Definitions.





    When used in this part, the following terms shall have the meaning 

indicated:

    (a) Country. ``Country'' means the political entity known as a 

nation. Colonies, possessions, or protectorates outside the boundaries 

of the mother country are considered separate countries.

    (b) Country of origin. ``Country of origin'' means the country of 

manufacture, production, or growth of any article of foreign origin 

entering the United States. Further work or material added to an article 

in another country must effect a substantial transformation in order to 

render such other country the ``country of origin'' within the meaning 

of this part; however, for a good of a NAFTA country, the NAFTA Marking 

Rules will determine the country of origin.

    (c) Foreign origin. ``Foreign origin'' refers to a country of origin 

other than the United States, as defined in paragraph (e) of this 

section, or its possessions and territories.

    (d) Ultimate purchaser. The ``ultimate purchaser'' is generally the 

last person in the United States who will receive the article in the 

form in which it was imported; however, for a good of a NAFTA country, 

the ``ultimate purchaser'' is the last person in the United States who 

purchases the good in the form in which it was imported. It is not 

feasible to state who will be the ``ultimate purchaser'' in every 

circumstance. The following examples may be helpful:

    (1) If an imported article will be used in manufacture, the 

manufacturer may be the ``ultimate purchaser'' if he subjects the 

imported article to a process which results in a substantial 

transformation of the article, even though the process may not result in 

a new or different article, or for a good of a NAFTA country, a process 

which results in one of the changes prescribed



[[Page 718]]



in the NAFTA Marking Rules as effecting a change in the article's 

country of origin.

    (2) If the manufacturing process is merely a minor one which leaves 

the identity of the imported article intact, the consumer or user of the 

article, who obtains the article after the processing, will be regarded 

as the ``ultimate purchaser.'' With respect to a good of a NAFTA 

country, if the manufacturing process does not result in one of the 

changes prescribed in the NAFTA Marking Rules as effecting a change in 

the article's country of origin, the consumer who purchases the article 

after processing will be regarded as the ultimate purchaser.

    (3) If an article is to be sold at retail in its imported form, the 

purchaser at retail is the ``ultimate purchaser.''

    (4) If the imported article is distributed as a gift the recipient 

is the ``ultimate purchaser'', unless the good is a good of a NAFTA 

country. In that case, the purchaser of the gift is the ultimate 

purchaser.

    (e) United States. ``United States'' includes all territories and 

possessions of the United States, except the Virgin Islands, American 

Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, and 

the island of Guam.

    (f) Customs territory of the United States. ``Customs territory of 

the United States,'' as used in this chapter includes the States, the 

District of Columbia, and the Commonwealth of Puerto Rico.

    (g) Good of a NAFTA country. A ``good of a NAFTA country'' is an 

article for which the country of origin is Canada, Mexico or the United 

States as determined under the NAFTA Marking Rules.

    (h) NAFTA. ``NAFTA'' means the North American Free Trade Agreement 

entered into by the United States, Canada and Mexico on August 13, 1992.

    (i) NAFTA country. ``NAFTA country'' means the territory of the 

United States, Canada or Mexico, as defined in Annex 201.1 of the NAFTA.

    (j) NAFTA Marking Rules. The ``NAFTA Marking Rules'' are the rules 

promulgated for purposes of determining whether a good is a good of a 

NAFTA country.

    (k) Conspicuous. ``Conspicuous'' means capable of being easily seen 

with normal handling of the article or container.



[T.D. 72-262, 37 FR 20318, Sept. 29, 1972, as amended by T.D. 94-1, 58 

FR 69471, Dec. 30, 1993; T.D. 95-68, 60 FR 46362, Sept. 6, 1995]