An article classifiable under a subheading of the Harmonized Tariff Schedule of the United States for which a rate of duty of “Free” appears in the “Special” subcolumn followed by the symbol “J” or “J*” in parentheses is eligible for duty-free treatment, and will be accorded such treatment, if each of the following requirements is met:

Terms Used In 19 CFR 10.203

  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Country: means the political entity known as a nation. See 19 CFR 134.1
  • Country of origin: means the country of manufacture, production, or growth of any article of foreign origin entering the United States. See 19 CFR 134.1
  • United States: includes all territories and possessions of the United States, except the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, and the island of Guam. See 19 CFR 134.1

(a) Imported directly. The article is imported directly from a beneficiary country as provided in § 10.204.

(b) Country of origin criteria. The article complies with the country of origin criteria set forth in § 10.205.

(c) Value content requirement. The article complies with the value content requirement set forth in § 10.206.

(d) Filing of claim and submission of supporting documentation. The claim for duty-free treatment is filed, and any required documentation in support of the claim is submitted, in accordance with the procedures set forth in § 10.207.