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1 General Note 3(a)(iv), Harmonized Tariff Schedule of the United States (HTSUS). |
cost of transporting those materials to the insular possession, but excluding any |
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2 Each "foreign material" (i.e., a material which originated in sources other than an insular |
duties or taxes assessed by the insular possession and any charges which may |
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accrue after landing; |
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possession or the United States) shall be listed on a separate line under columns 15 and |
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If the materials used in an article originated only in an insular possession or the |
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16. |
Columns 15 and 16 do not apply to materials which are not considered "foreign" |
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under General Note 3(a)(iv)(B)(1), (2), HTSUS. |
United States, state "none" in column 15 and leave column 16 blank. |
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"VALUE" as used in this certificate, refers to the sum of (a) the actual purchase price of |
3 Columns 17, 18, and 19 shall be completed if the article incorporates any material |
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each foreign material used, or where a material is provided to the manufacturer without |
described in General Note 3(a)(iv)(B)(2), HTSUS, which is not considered "foreign |
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charge, or at less than fair market value, the total of all expenses incurred in the growth, |
material" under General Note 3(a)(iv). Each such material shall be listed on a |
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production, or manufacture of the material, including general expenses, plus an amount |
separate line. If no such materials are used, state "none" in column 17 and leave |
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for profit; and (b) the |
columns 18 and 19 blank. |
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EXCERPT FROM GENERAL NOTES, HARMONIZED TARIFF |
and all goods previously imported into the customs territory of the United States with |
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SCHEDULE OF THE UNITED STATES |
payment of all applicable duties and taxes imposed upon or by reason of importation |
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General Note 3(a)(iv) |
which were shipped from the United States, without remission, refund, or drawback of |
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such duties or taxes, directly to the possession from which they are being returned |
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(iv) |
Products of Insular Possessions |
by direct shipment, are exempt from duty. |
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(A) Except as provided in additional U.S. note 5 of chapter 91and except as |
(B) in determining whether goods produced or manufactured in any such insular |
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possession contain foreign materials to the value of more than 70 percent, no |
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provided in additional U.S. note 2 of chapter 96, and except as provided in |
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material shall be considered foreign which either - |
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section 423 of the Tax Reform Act of 1986, goods imported from insular |
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possessions of the United States which are outside the customs territory of the |
(1) at the time such goods are entered, or |
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United States are subject to the rates of duty set forth in column 1 of the tariff |
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schedule, except that all such goods the growth or product of any such |
(2) at the time such material is imported into the insular possession. |
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possession, or manufactured or produced in any such possession from |
may be imported into the customs territory from a foreign country, and entered |
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materials the growth, product or manufacture of any such possession or of the |
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customs territory of the United States, or of both, which do not contain foreign |
free of duty; except that no goods containing material to which (2) of this |
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materials to the value of more than 70 percent of their total value (or more |
subparagraph applies shall be exempt from duty under subparagraph (A) unless |
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than 50 percent of their total value with respect to goods described in section |
adequate documentation is supplied to show that the material has been |
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213(b) of the Caribbean Basin Economic Recovery Act), coming to the |
incorporated into such goods during the 18-month period after the date on which |
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customs territory of the United States directly from any such possession, |
such material is imported into the insular possession. |
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