---
kind: "range"
citation: "19 C.F.R. §§ 10.863–10.886"
title: "19"
from: "10.863"
to: "10.886"
count: 24
url: "https://uscodex.org/cfr/19/10.863..10.886"
---

# §10.863. Filing of claim for preferential tariff treatment upon importation.


An importer may make a claim for OFTA preferential tariff treatment for an originating good by including on the entry summary, or equivalent documentation, the symbol “OM” as a prefix to the subheading of the HTSUS under which each qualifying good is classified, or by the method specified for equivalent reporting via an authorized electronic data interchange system.


# §10.864. Declaration.

- (a) **Contents.** An importer who claims preferential tariff treatment for a good under the OFTA must submit, at the request of the Center director, a declaration setting forth all pertinent information concerning the growth, production, or manufacture of the good. A declaration submitted under this paragraph:
  - (1) Need not be in a prescribed format but must be in writing or must be transmitted electronically pursuant to any electronic means authorized by CBP for that purpose;
  - (2) **Must include the following information—**
    - (i) The legal name, address, telephone, and e-mail address (if any) of the importer of record of the good;
    - (ii) The legal name, address, telephone, and e-mail address (if any) of the responsible official or authorized agent of the importer signing the declaration (if different from the information required by [paragraph (a)(2)(i)](#a-2-i) of this section);
    - (iii) The legal name, address, telephone and e-mail address (if any) of the exporter of the good (if different from the producer);
    - (iv) The legal name, address, telephone and e-mail address (if any) of the producer of the good (if known);
    - (v) A description of the good, which must be sufficiently detailed to relate it to the invoice and HS nomenclature, including quantity, numbers, invoice numbers, and bills of lading;
    - (vi) A description of the operations performed in the growth, production, or manufacture of the good in territory of one or both of the Parties and, where applicable, identification of the direct costs of processing operations;
    - (vii) A description of any materials used in the growth, production, or manufacture of the good that are wholly the growth, product, or manufacture of one or both of the Parties, and a statement as to the value of such materials;
    - (viii) A description of the operations performed on, and a statement as to the origin and value of, any materials used in the article that are claimed to have been sufficiently processed in the territory of one or both of the Parties so as to be materials produced in one or both of the Parties, or are claimed to have undergone an applicable change in tariff classification specified in General Note 31(h), HTSUS; and
    - (ix) A description of the origin and value of any foreign materials used in the good that have not been substantially transformed in the territory of one or both of the Parties, or have not undergone an applicable change in tariff classification specified in General Note 31(h), HTSUS;
  - (3) **Must include a statement, in substantially the following form—** “I certify that:
- (b) **Responsible official or agent.** The declaration must be signed and dated by a responsible official of the importer or by the importer's authorized agent having knowledge of the relevant facts.
- (c) **Language.** The declaration must be completed in the English language.
- (d) **Applicability of declaration.** The declaration may be applicable to:
  - (1) A single importation of a good into the United States, including a single shipment that results in the filing of one or more entries and a series of shipments that results in the filing of one entry; or
  - (2) Multiple importations of identical goods into the United States that occur within a specified blanket period, not exceeding 12 months, set out in the declaration. For purposes of this paragraph, “identical goods” means goods that are the same in all respects relevant to the production that qualifies the goods for preferential tariff treatment.

# §10.865. Importer obligations.

- (a) **General.** An importer who makes a claim for preferential tariff treatment under [§ 10.863](/cfr/19/10.863.md) of this subpart:
  - (1) Will be deemed to have certified that the good is eligible for preferential tariff treatment under the OFTA;
  - (2) Is responsible for the truthfulness of the information and data contained in the declaration provided for in [§ 10.864](/cfr/19/10.864.md) of this subpart; and
  - (3) Is responsible for submitting any supporting documents requested by CBP and for the truthfulness of the information contained in those documents. CBP will allow for the direct submission by the exporter or producer of business confidential or other sensitive information, including cost and sourcing information.
- (b) **Information provided by exporter or producer.** The fact that the importer has made a claim for preferential tariff treatment or prepared a declaration based on information provided by an exporter or producer will not relieve the importer of the responsibility referred to in [paragraph (a)](#a) of this section.

# §10.866. Declaration not required.

- (a) **General.** Except as otherwise provided in [paragraph (b)](#b) of this section, an importer will not be required to submit a declaration under [§ 10.864](/cfr/19/10.864.md) of this subpart for:
  - (1) A non-commercial importation of a good; or
  - (2) A commercial importation for which the value of the originating goods does not exceed U.S. $2,500.
- (b) **Exception.** If the Center director determines that an importation described in [paragraph (a)](#a) of this section may reasonably be considered to have been carried out or planned for the purpose of evading compliance with the rules and procedures governing claims for preference under the OFTA, the Center director will notify the importer that for that importation the importer must submit a declaration. The importer must submit such a declaration within 30 days from the date of the notice. Failure to timely submit the declaration will result in denial of the claim for preferential tariff treatment.

# §10.867. Maintenance of records.

- (a) **General.** An importer claiming preferential tariff treatment for a good under [§ 10.863](/cfr/19/10.863.md) of this subpart must maintain, for five years after the date of the claim for preferential tariff treatment, all records and documents necessary for the preparation of the declaration.
- (b) **Applicability of other recordkeeping requirements.** The records and documents referred to in [paragraph (a)](#a) of this section are in addition to any other records required to be made, kept, and made available to CBP under [Part 163](/cfr/19/part163.md) of this chapter.
- (c) **Method of maintenance.** The records and documents referred to in [paragraph (a)](#a) of this section must be maintained by importers as provided in [§ 163.5](/cfr/19/163.5.md) of this chapter.

# §10.868. Effect of noncompliance; failure to provide documentation regarding transshipment.

- (a) **General.** If the importer fails to comply with any requirement under this subpart, including submission of a complete declaration under [§ 10.864](/cfr/19/10.864.md) of this subpart, when requested, the Center director may deny preferential tariff treatment to the imported good.
- (b) **Failure to provide documentation regarding transshipment.** Where the requirements for preferential tariff treatment set forth elsewhere in this subpart are met, the Center director nevertheless may deny preferential treatment to a good if the good is shipped through or transshipped in the territory of a country other than a Party, and the importer of the good does not provide, at the request of the Center director, evidence demonstrating to the satisfaction of the Center director that the good was imported directly from the territory of a Party into the territory of the other Party (see [§ 10.880](/cfr/19/10.880.md) of this subpart).

# §10.869. Right to make post-importation claim and refund duties.


Notwithstanding any other available remedy, where a good would have qualified as an originating good when it was imported into the United States but no claim for preferential treatment was made, the importer of that good may file a claim for a refund of any excess duties at any time within one year after the date of importation of the good in accordance with the procedures set forth in [§ 10.870](/cfr/19/10.870.md) of this subpart. Subject to the provisions of [§ 10.868](/cfr/19/10.868.md) of this subpart, CBP may refund any excess duties by liquidation or reliquidation of the entry covering the good in accordance with [§ 10.871(c)](/cfr/19/10.871.md?p=c) of this part.


# §10.870. Filing procedures.

- (a) **Place of filing.** A post-importation claim for a refund under [§ 10.869](/cfr/19/10.869.md) of this subpart must be filed with CBP, either at the port of entry or electronically.
- (b) **Contents of claim.** A post-importation claim for a refund must be filed by presentation of the following:
  - (1) A written declaration stating that the good qualified as an originating good at the time of importation and setting forth the number and date of the entry or entries covering the good;
  - (2) A written statement indicating whether or not the importer of the good provided a copy of the entry summary or equivalent documentation to any other person. If such documentation was provided, the statement must identify each recipient by name, CBP identification number and address and must specify the date on which the documentation was provided; and
  - (3) A written statement indicating whether or not any person has filed a protest relating to the good under any provision of law; and if any such protest has been filed, the statement must identify the protest by number and date.

# §10.871. CBP processing procedures.

- (a) **Status determination.** After receipt of a post-importation claim under [§ 10.870](/cfr/19/10.870.md) of this subpart, the Center director will determine whether the entry covering the good has been liquidated and, if liquidation has taken place, whether the liquidation has become final.
- (b) **Pending protest or judicial review.** If the Center director determines that any protest relating to the good has not been finally decided, the Center director will suspend action on the claim for refund filed under this subpart until the decision on the protest becomes final. If a summons involving the tariff classification or dutiability of the good is filed in the Court of International Trade, the Center director will suspend action on the claim for refund filed under this subpart until judicial review has been completed.
- (c) **Allowance of claim—**
  - (1) **Unliquidated entry.** If the Center director determines that a claim for a refund filed under this subpart should be allowed and the entry covering the good has not been liquidated, the Center director will take into account the claim for a refund under this subpart in connection with the liquidation of the entry.
  - (2) **Liquidated entry.** If the Center director determines that a claim for a refund filed under this subpart should be allowed and the entry covering the good has been liquidated, whether or not the liquidation has become final, the entry must be reliquidated in order to effect a refund of duties pursuant to this subpart. If the entry is otherwise to be reliquidated based on administrative review of a protest or as a result of judicial review, the Center director will reliquidate the entry taking into account the claim for refund under this subpart.
- (d) **Denial of claim—**
  - (1) **General.** The Center director may deny a claim for a refund filed under [§ 10.870](/cfr/19/10.870.md) of this subpart if the claim was not filed timely, if the importer has not complied with the requirements of §§ [10.868](/cfr/19/10.868.md) and [10.870](/cfr/19/10.870.md) of this subpart, or if, following an origin verification under [§ 10.887](/cfr/19/10.887.md) of this subpart, the Center director determines either that the imported good did not qualify as an originating good at the time of importation or that a basis exists upon which preferential tariff treatment may be denied under [§ 10.887](/cfr/19/10.887.md) of this subpart.
  - (2) **Unliquidated entry.** If the Center director determines that a claim for a refund filed under this subpart should be denied and the entry covering the good has not been liquidated, the Center director will deny the claim in connection with the liquidation of the entry, and notice of the denial and the reason for the denial will be provided to the importer in writing or via an authorized electronic data interchange system.
  - (3) **Liquidated entry.** If the Center director determines that a claim for a refund filed under this subpart should be denied and the entry covering the good has been liquidated, whether or not the liquidation has become final, the claim may be denied without reliquidation of the entry. If the entry is otherwise to be reliquidated based on administrative review of a protest or as a result of judicial review, such reliquidation may include denial of the claim filed under this subpart. In either case, the Center director will give the importer notice of the denial and the reason for the denial in writing or via an authorized electronic data interchange system.

# §10.872. Definitions.


For purposes of [§§ 10.872 through 10.880](/cfr/19/10.872..10.880.md):

- (a) **Exporter.** “Exporter” means a person who exports goods from the territory of a Party;
- (b) **Generally Accepted Accounting Principles.** “Generally Accepted Accounting Principles” means the recognized consensus or substantial authoritative support in the territory of a Party, with respect to the recording of revenues, expenses, costs, assets, and liabilities, the disclosure of information, and the preparation of financial statements. These standards may encompass broad guidelines of general application as well as detailed standards, practices, and procedures;
- (c) **Good.** “Good” means any merchandise, product, article, or material;
- (d) **Goods wholly the growth, product, or manufacture of one or both of the Parties.** “Goods wholly the growth, product, or manufacture of one or both of the Parties” means:
  - (1) Mineral goods extracted in the territory of one or both of the Parties;
  - (2) Vegetable goods, as such goods are defined in the HTSUS, harvested in the territory of one or both of the Parties;
  - (3) Live animals born and raised in the territory of one or both of the Parties;
  - (4) Goods obtained from live animals raised in the territory of one or both of the Parties;
  - (5) Goods obtained from hunting, trapping, or fishing in the territory of one or both of the Parties;
  - (6) Goods (fish, shellfish, and other marine life) taken from the sea by vessels registered or recorded with a Party and flying its flag;
  - (7) Goods produced from goods referred to in [paragraph (d)(6)](#d-6) of this section on board factory ships registered or recorded with that Party and flying its flag;
  - (8) Goods taken by a Party or a person of a Party from the seabed or beneath the seabed outside territorial waters, provided that a Party has rights to exploit such seabed;
  - (9) Goods taken from outer space, provided they are obtained by a Party or a person of a Party and not processed in the territory of a non-Party;
  - (10) **Waste and scrap derived from—**
    - (i) Production or manufacture in the territory of one or both of the Parties, or
    - (ii) Used goods collected in the territory of one or both of the Parties, provided such goods are fit only for the recovery of raw materials;
  - (11) Recovered goods derived in the territory of a Party from used goods, and utilized in the territory of that Party in the production of remanufactured goods; and
  - (12) Goods produced in the territory of one or both of the Parties exclusively from goods referred to in [paragraphs (d)(1) through (d)(10)](#d-1..d-10) of this section, or from their derivatives, at any stage of production;
- (e) **Importer.** “Importer” means a person who imports goods into the territory of a Party;
- (f) **Indirect material.** “Indirect material” means a good used in the growth, production, manufacture, testing, or inspection of a good but not physically incorporated into the good, or a good used in the maintenance of buildings or the operation of equipment associated with the growth, production, or manufacture of a good, including:
  - (1) Fuel and energy;
  - (2) Tools, dies, and molds;
  - (3) Spare parts and materials used in the maintenance of equipment and buildings;
  - (4) Lubricants, greases, compounding materials, and other materials used in the growth, production, or manufacture of a good or used to operate equipment and buildings;
  - (5) Gloves, glasses, footwear, clothing, safety equipment, and supplies;
  - (6) Equipment, devices, and supplies used for testing or inspecting the good;
  - (7) Catalysts and solvents; and
  - (8) Any other goods that are not incorporated into the good but the use of which in the growth, production, or manufacture of the good can reasonably be demonstrated to be a part of that growth, production, or manufacture;
- (g) **Material.** “Material” means a good, including a part or ingredient, that is used in the growth, production, or manufacture of another good that is a new or different article of commerce that has been grown, produced, or manufactured in one or both of the Parties;
- (h) **Material produced in the territory of one or both of the Parties.** “Material produced in the territory of one or both of the Parties” means a good that is either wholly the growth, product, or manufacture of one or both of the Parties, or a new or different article of commerce that has been grown, produced, or manufactured in the territory of one or both of the Parties;
- (i) **New or different article of commerce.** “New or different article of commerce” means, except as provided in [§ 10.873(c)](/cfr/19/10.873.md?p=c) of this subpart, a good that:
  - (1) Has been substantially transformed from a good or material that is not wholly the growth, product, or manufacture of one of both of the Parties; and
  - (2) Has a new name, character, or use distinct from the good or material from which it was transformed;
- (j) **Non-originating material.** “Non-originating material” means a material that does not qualify as originating under this subpart or General Note 31, HTSUS;
- (k) **Packing materials and containers for shipment.** “Packing materials and containers for shipment” means the goods used to protect a good during its transportation to the United States, and does not include the packaging materials and containers in which a good is packaged for retail sale;
- (l) **Recovered goods.** “Recovered goods” means materials in the form of individual parts that result from:
  - (1) The disassembly of used goods into individual parts; and
  - (2) The cleaning, inspecting, testing, or other processing of those parts as necessary for improvement to sound working condition;
- (m) **Remanufactured good.** “Remanufactured good” means an industrial good that is assembled in the territory of a Party and that:
  - (1) Is entirely or partially comprised of recovered goods;
  - (2) Has a similar life expectancy to a like good that is new; and
  - (3) Enjoys the factory warranty similar to that of a like good that is new;
- (n) **Simple combining or packaging operations.** “Simple combining or packaging operations” means operations such as adding batteries to electronic devices, fitting together a small number of components by bolting, gluing, or soldering, and repacking or packaging components together; and
- (o) **Substantially transformed.** “Substantially transformed” means, with respect to a good or material, changed as the result of a manufacturing or processing operation so that the good loses its separate identity in the manufacturing or processing operation and:
  - (1) The good or material is converted from a good that has multiple uses into a good or material that has limited uses;
  - (2) The physical properties of the good or material are changed to a significant extent; or
  - (3) The operation undergone by the good or material is complex by reason of the number of different processes and materials involved and the time and level of skill required to perform those processes.

# §10.873. Originating goods.

- (a) **General.** A good will be considered an originating good under the OFTA when imported directly from the territory of a Party into the territory of the other Party only if:
  - (1) The good is wholly the growth, product, or manufacture of one or both of the Parties;
  - (2) The good is a new or different article of commerce, as defined in [§ 10.872(i)](/cfr/19/10.872.md?p=i) of this subpart, that has been grown, produced, or manufactured in the territory of one or both of the Parties, is provided for in a heading or subheading of the HTSUS that is not covered by the product-specific rules set forth in General Note 31(h), HTSUS, and meets the value-content requirement specified in [paragraph (b)](#b) of this section; or
  - (3) The good is provided for in a heading or subheading of the HTSUS covered by the product-specific rules set forth in General Note 31(h), HTSUS, and:
    - (i)
      - (A) Each of the non-originating materials used in the production of the good undergoes an applicable change in tariff classification specified in General Note 31(h), HTSUS, as a result of production occurring entirely in the territory of one or both of the Parties; or
      - (B) The good otherwise satisfies the requirements specified in General Note 31(h), HTSUS; and
    - (ii) **The good meets any other requirements specified in General Note 31, HTSUS.**
- (b) **Value-content requirement.** A good described in [paragraph (a)(2)](#a-2) of this section will be considered an originating good under the OFTA only if the sum of the value of materials produced in one or both of the Parties, plus the direct costs of processing operations performed in one or both of the Parties, is not less than 35 percent of the appraised value of the good at the time the good is entered into the territory of the United States.
- (c) **Combining, packaging, and diluting operations.** For purposes of this subpart, a good will not be considered a new or different article of commerce by virtue of having undergone simple combining or packaging operations, or mere dilution with water or another substance that does not materially alter the characteristics of the good. The principles and examples set forth in [§ 10.195(a)(2)](/cfr/19/10.195.md?p=a-2) of this part will apply equally for purposes of this paragraph.

# §10.874. Textile or apparel goods.

- (a) **De minimis—**
  - (1) **General.** Except as provided in [paragraph (a)(2)](#a-2) of this section, a textile or apparel good that is not an originating good under the OFTA because certain fibers or yarns used in the production of the component of the good that determines the tariff classification of the good do not undergo an applicable change in tariff classification set out in General Note 31(h), HTSUS, will be considered to be an originating good if the total weight of all such fibers or yarns is not more than seven percent of the total weight of that component.
  - (2) **Exception.** A textile or apparel good containing elastomeric yarns in the component of the good that determines the tariff classification of the good will be considered to be an originating good only if such yarns are wholly formed in the territory of a Party.
- (b) **Textile or apparel goods put up in sets.** Notwithstanding the specific rules specified in General Note 31(h), HTSUS, textile or apparel goods classifiable as goods put up in sets for retail sale as provided for in General Rule of Interpretation 3, HTSUS, will not be considered to be originating goods under the OFTA unless each of the goods in the set is an originating good or the total value of the non-originating goods in the set does not exceed ten percent of the appraised value of the set.

# §10.875. Accumulation.

- (a) An originating good or material produced in the territory of one or both of the Parties that is incorporated into a good in the territory of the other Party will be considered to originate in the territory of the other Party.
- (b) A good that is grown, produced, or manufactured in the territory of one or both of the Parties by one or more producers is an originating good if the good satisfies the requirements of [§ 10.873](/cfr/19/10.873.md) of this subpart and all other applicable requirements of General Note 31, HTSUS.

# §10.876. Value of materials.

- (a) **General.** For purposes of [§ 10.873(b)](/cfr/19/10.873.md?p=b) of this subpart and, except as provided in [paragraph (b)](#b) of this section, the value of a material produced in the territory of one or both of the Parties includes the following:
  - (1) The price actually paid or payable for the material by the producer of the good;
  - (2) The freight, insurance, packing and all other costs incurred in transporting the material to the producer's plant, if such costs are not included in the price referred to in [paragraph (a)(1)](#a-1) of this section;
  - (3) The cost of waste or spoilage resulting from the use of the material in the growth, production, or manufacture of the good, less the value of recoverable scrap; and
  - (4) Taxes or customs duties imposed on the material by one or both of the Parties, if the taxes or customs duties are not remitted upon exportation from the territory of a Party.
- (b) **Exception.** If the relationship between the producer of a good and the seller of a material influenced the price actually paid or payable for the material, or if there is no price actually paid or payable by the producer for the material, the value of the material produced in the territory of one or both of the Parties includes the following:
  - (1) All expenses incurred in the growth, production, or manufacture of the material, including general expenses;
  - (2) A reasonable amount for profit; and
  - (3) The freight, insurance, packing, and all other costs incurred in transporting the material to the producer's plant.

# §10.877. Direct costs of processing operations.

- (a) **Items included.** For purposes of [§ 10.873(b)](/cfr/19/10.873.md?p=b) of this subpart, the words “direct costs of processing operations”, with respect to a good, mean those costs either directly incurred in, or that can be reasonably allocated to, the growth, production, or manufacture of the good in the territory of one or both of the Parties. Such costs include, to the extent they are includable in the appraised value of the good when imported into a Party, the following:
  - (1) All actual labor costs involved in the growth, production, or manufacture of the specific good, including fringe benefits, on-the-job training, and the costs of engineering, supervisory, quality control, and similar personnel;
  - (2) Tools, dies, molds, and other indirect materials, and depreciation on machinery and equipment that are allocable to the specific good;
  - (3) Research, development, design, engineering, and blueprint costs, to the extent that they are allocable to the specific good;
  - (4) Costs of inspecting and testing the specific good; and
  - (5) **Costs of packaging the specific good for export to the territory of the other Party.**
- (b) **Items not included.** For purposes of [§ 10.873(b)](/cfr/19/10.873.md?p=b) of this subpart, the words “direct costs of processing operations” do not include items that are not directly attributable to the good or are not costs of growth, production, or manufacture of the good. These include, but are not limited to:
  - (1) Profit; and
  - (2) General expenses of doing business that are either not allocable to the good or are not related to the growth, production, or manufacture of the good, such as administrative salaries, casualty and liability insurance, advertising, and salesmen's salaries, commissions, or expenses.

# §10.878. Packaging and packing materials and containers for retail sale and for shipment.


Packaging materials and containers in which a good is packaged for retail sale and packing materials and containers for shipment are to be disregarded in determining whether a good qualifies as an originating good under [§ 10.873](/cfr/19/10.873.md) of this subpart and General Note 31, HTSUS, except that the value of such packaging and packing materials and containers may be included in meeting the value-content requirement specified in [§ 10.873(b)](/cfr/19/10.873.md?p=b) of this subpart.


# §10.879. Indirect materials.


Indirect materials are to be disregarded in determining whether a good qualifies as an originating good under [§ 10.873](/cfr/19/10.873.md) of this subpart and General Note 31, HTSUS, except that the cost of such indirect materials may be included in meeting the value-content requirement specified in [§ 10.873(b)](/cfr/19/10.873.md?p=b) of this subpart.


# §10.880. Imported directly.

- (a) **General.** To qualify as an originating good under the OFTA, a good must be imported directly from the territory of a Party into the territory of the other Party. For purposes of this subpart, the words “imported directly” mean:
  - (1) Direct shipment from the territory of a Party into the territory of the other Party without passing through the territory of a non-Party; or
  - (2) If the shipment passed through the territory of a non-Party, the good, upon arrival in the territory of a Party, will be considered to be “imported directly” only if the good did not undergo production, manufacturing, or any other operation outside the territories of the Parties, other than unloading, reloading, or any other operation necessary to preserve the good in good condition or to transport the good to the territory of a Party. Operations that may be performed outside the territories of the Parties include inspection, removal of dust that accumulates during shipment, ventilation, spreading out or drying, chilling, replacing salt, sulfur dioxide, or aqueous solutions, replacing damaged packing materials and containers, and removal of units of the good that are spoiled or damaged and present a danger to the remaining units of the good, or to transport the good to the territory of a Party.
- (b) **Documentary evidence.** An importer making a claim for preferential tariff treatment under the OFTA for an originating good may be required to demonstrate, to CBP's satisfaction, that the good was “imported directly” from the territory of a Party into the territory of the other Party, as that term is defined in [paragraph (a)](#a) of this section. An importer may demonstrate compliance with this section by submitting documentary evidence. Such evidence may include, but is not limited to, bills of lading, airway bills, packing lists, commercial invoices, receiving and inventory records, and customs entry and exit documents.

# §10.881. Filing of claim for tariff preference level.


A cotton or man-made fiber apparel good described in [§ 10.882](/cfr/19/10.882.md) of this subpart that does not qualify as an originating good under [§ 10.873](/cfr/19/10.873.md) of this subpart may nevertheless be entitled to preferential tariff treatment under the OFTA under an applicable tariff preference level (TPL). To make a TPL claim, the importer must include on the entry summary, or equivalent documentation, the applicable subheading in Chapter 99 of the HTSUS (9916.99.20) immediately above the applicable subheading in Chapter 61 or Chapter 62 of the HTSUS under which each non-originating cotton or man-made fiber apparel good is classified.


# §10.882. Goods eligible for tariff preference claims.


Cotton or man-made fiber apparel goods provided for in Chapters 61 or 62 of the HTSUS that are cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman from fabric or yarn produced or obtained outside the territory of Oman or the United States are eligible for a TPL claim filed under [§ 10.881](/cfr/19/10.881.md) of this subpart (subject to the quantitative limitations set forth in U.S. Note 13, Subchapter XVI, Chapter 99, HTSUS).


# §10.883. Reserved



# §10.884. Declaration.

- (a) **General.** An importer who claims preferential tariff treatment on a non-originating cotton or man-made fiber good specified in [§ 10.882](/cfr/19/10.882.md) of this subpart must submit, at the request of the Center director, a declaration supporting such a claim for preferential tariff treatment that sets forth all pertinent information concerning the production of the good, including:
  - (1) A description of the good, quantity, invoice numbers, and bills of lading;
  - (2) A description of the operations performed in the production of the good in the territory of one or both of the Parties;
  - (3) A statement as to any yarn or fabric of a non-Party and the origin of such materials used in the production of the good.
- (b) **Retention of records.** An importer must retain all documents relied upon to prepare the declaration for a period of five years.

# §10.885. Transshipment of non-originating apparel goods.

- (a) **General.** To qualify for preferential tariff treatment under an applicable TPL, a good must be imported directly from the territory of a Party into the territory of the other Party. For purposes of this subpart, the words “imported directly” mean:
  - (1) Direct shipment from the territory of a Party into the territory of the other Party without passing through the territory of a non-Party; or
  - (2) If the shipment passed through the territory of a non-Party, the good, upon arrival in the territory of a Party, will be considered to be “imported directly” only if the good did not undergo production, manufacturing, or any other operation outside the territories of the Parties, other than unloading, reloading, or any other operation necessary to preserve the good in good condition or to transport the good to the territory of a Party. Operations that may be performed outside the territories of the Parties include inspection, removal of dust that accumulates during shipment, ventilation, spreading out or drying, chilling, replacing salt, sulfur dioxide, or aqueous solutions, replacing damaged packing materials and containers, and removal of units of the good that are spoiled or damaged and present a danger to the remaining units of the good, or to transport the good to the territory of a Party.
- (b) **Documentary evidence.** An importer making a claim for preferential tariff treatment under an applicable TPL may be required to demonstrate, to CBP's satisfaction, that the good was “imported directly” from the territory of a Party into the territory of the other Party, as that term is defined in [paragraph (a)](#a) of this section. An importer may demonstrate compliance with this section by submitting documentary evidence. Such evidence may include, but is not limited to, bills of lading, airway bills, packing lists, commercial invoices, receiving and inventory records, and customs entry and exit documents.

# §10.886. Effect of non-compliance; failure to provide documentation regarding transshipment of non-originating apparel goods.

- (a) **General.** If an importer of a good for which a TPL claim is made fails to comply with any applicable requirement under this subpart, the Center director may deny preferential tariff treatment to the imported good.
- (b) **Failure to provide documentation regarding transshipment.** Where the requirements for preferential tariff treatment set forth elsewhere in this subpart are met, the Center director nevertheless may deny preferential tariff treatment to a good for which a TPL claim is made if the good is shipped through or transshipped in a country other than a Party, and the importer of the good does not provide, at the request of the Center director, evidence demonstrating to the satisfaction of the Center director that the requirements set forth in [§ 10.885](/cfr/19/10.885.md) of this subpart were met.