[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR191.7]



[Page 526-528]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 191_DRAWBACK--Table of Contents

 

                      Subpart A_General Provisions

 

Sec.  191.7  General manufacturing drawback ruling.



    (a) Purpose; eligibility. General manufacturing drawback rulings are 

designed to simplify drawback for certain common manufacturing 

operations but do not preclude or limit the use of applications for 

specific manufacturing



[[Page 527]]



drawback rulings (see Sec.  191.8). A manufacturer or producer engaged 

in an operation that falls within a published general manufacturing 

drawback ruling may submit a letter of notification of intent to operate 

under that general ruling. Where a separately-incorporated subsidiary of 

a parent corporation is engaged in manufacture or production for 

drawback, the subsidiary is the proper party to submit the letter of 

notification, and cannot operate under a letter of notification 

submitted by the parent corporation.

    (b) Procedures--(1) Publication. General manufacturing drawback 

rulings are contained in appendix A to this part. As deemed necessary by 

Customs, new general manufacturing drawback rulings will be issued as 

Treasury Decisions and added to the appendix thereafter.

    (2) Submission--(i) Where filed. Letters of notification of intent 

to operate under a general manufacturing drawback ruling shall be 

submitted to any drawback office where drawback entries will be filed 

and liquidated, provided that the general manufacturing drawback ruling 

will be followed without variation. If there is any variation in the 

general manufacturing drawback ruling, the manufacturer or producer 

shall apply for a specific manufacturing drawback ruling under Sec.  

191.8 of this subpart.

    (ii) Copies. Letters of notification of intent shall be submitted in 

duplicate unless claims are to be filed at more than one drawback 

office, in which case one additional copy of the letter of notification 

shall be filed for each additional office. Upon issuance of a letter of 

acknowledgment (paragraph (c)(1) of this section), the drawback office 

with which the letter of notification is submitted shall forward the 

additional copy to such additional office(s), with a copy of the letter 

of acknowledgment.

    (3) Information required. Each manufacturer or producer submitting a 

letter of notification of intent to operate under a general 

manufacturing drawback ruling under this section must provide the 

following specific detailed information:

    (i) Name and address of manufacturer or producer (if the 

manufacturer or producer is a separately-incorporated subsidiary of a 

corporation, the subsidiary corporation must submit a letter of 

notification in its own name);

    (ii) In the case of a business entity, the names of the persons 

listed in Sec.  191.6(a)(1) through (6) who will sign drawback 

documents;

    (iii) Locations of the factories which will operate under the letter 

of notification;

    (iv) Identity (by T.D. number and title) of the general 

manufacturing drawback ruling under which the manufacturer or producer 

will operate;

    (v) Description of the merchandise and articles, unless specifically 

described in the general manufacturing drawback ruling;

    (vi) Description of the manufacturing or production process, unless 

specifically described in the general manufacturing drawback ruling;

    (vii) Basis of claim used for calculating drawback; and

    (viii) IRS (Internal Revenue Service) number (with suffix) of the 

manufacturer or producer.

    (c) Review and action by Customs. The drawback office to which the 

letter of notification of intent to operate under a general 

manufacturing drawback ruling was submitted shall review the letter of 

notification of intent.

    (1) Acknowledgment. The drawback office shall promptly issue a 

letter of acknowledgment, acknowledging receipt of the letter of intent 

and authorizing the person to operate under the identified general 

manufacturing drawback ruling, subject to the requirements and 

conditions of that general manufacturing drawback ruling and the law and 

regulations, to the person who submitted the letter of notification if:

    (i) The letter of notification is complete (i.e., containing the 

information required in paragraph (b)(3) of this section);

    (ii) The general manufacturing drawback ruling identified by the 

manufacturer or producer is applicable to the manufacturing or 

production process;

    (iii) The general manufacturing drawback ruling identified by the 

manufacturer or producer is followed without variation; and

    (iv) The described manufacturing or production process is a 

manufacture or



[[Page 528]]



production under Sec.  191.2(q) of this subpart.

    (2) Computer-generated number. With the letter of acknowledgment the 

drawback office shall include the unique computer-generated number 

assigned to the acknowledgment of the letter of notification of intent 

to operate. This number must be stated when the person files 

manufacturing drawback claims with Customs under the general 

manufacturing drawback ruling.

    (3) Non-conforming letters of notification of intent. If the letter 

of notification of intent to operate does not meet the requirements of 

paragraph (c)(1) of this section in any respect, the drawback office 

shall promptly and in writing specifically advise the person of this 

fact and why this is so. A letter of notification of intent to operate 

which is not acknowledged may be resubmitted to the drawback office with 

which it was initially submitted with modifications and/or explanations 

addressing the reasons given for non-acknowledgment, or the matter may 

be referred (by letter from the manufacturer or producer) to Customs 

Headquarters (Attention: Duty and Refund Determination Branch, Office of 

Regulations and Rulings).

    (d) Duration. Acknowledged letters of notification under this 

section shall remain in effect under the same terms as provided for in 

Sec.  191.8(h) for specific manufacturing drawback rulings.