Code of Federal Regulations · Section
§ 10.15 — Fabricated Components Not Subject To The Exemption
19 C.F.R. § 10.15
Fabricated components which are not products of the United States are excluded from the exemption. In addition, the exemption is not applicable to any component exported from the Customs territory of the United States:
(a) From continuous Customs custody with remission, abatement, or refund of duty;
(b) With benefit of drawback;
(c) To comply with any law of the United States or regulation of any Federal agency requiring exportation; or
(d) After manufacture or production in the United States under subheading 9813.00.05, HTSUS (19 U.S.C. 1202).
Partially completed components of an electric motor are imported in several separate shipments and are entered under a temporary importation bond to be manufactured into finished motors under the provisions of subheading 9813.00.05, HTSUS (19 U.S.C. 1202). The components are completed and assembled into finished electric motors. The finished motors are exported and are assembled abroad into electric fans which are subsequently imported into the United States. Irrespective of the fact that the assembly of the motors might involve such a substantial change that the motor could be considered a product of the United States, no exemption may be given for the value of the electric motors, since they were exported after manufacture or production in the United States under the provision of subheading 9813.00.05, HTSUS (19 U.S.C. 1202).
Authorizing Statute
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Harmonized Tariff Schedule19 U.S.C. § 1202
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Drawback and refunds19 U.S.C. § 1313
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Authority to grant duty-free treatment19 U.S.C. § 2701
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Implementation of trade agreements19 U.S.C. § 3805
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Value19 U.S.C. § 1401a
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Supplies for certain vessels and aircraft19 U.S.C. § 1309
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Authority to extend preferences19 U.S.C. § 2461
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Treatment of certain textiles and apparel19 U.S.C. § 3721
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Rules and forms prescribed by Secretary19 U.S.C. § 66
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Short title19 U.S.C. § 2501
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Purposes19 U.S.C. § 4001
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Administration of oaths; verification of documents19 U.S.C. § 1486
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Rules of origin for textile and apparel products19 U.S.C. § 3592
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Barriers to and other distortions of trade19 U.S.C. § 2112
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Entry for warehouse19 U.S.C. § 1557
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Eligible articles19 U.S.C. § 3203
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Refunds and errors19 U.S.C. § 1520