Code of Federal Regulations · Section
§ 10.17 — Valuation Of Exempted Components
19 C.F.R. § 10.17
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).
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