[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR10.17]

[Page 103]
 
                        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 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]