19 CFR 134.35 – Articles substantially changed by manufacture
(a) Articles other than goods of a NAFTA or USMCA country. An article used in the United States in manufacture which results in an article having a name, character, or use differing from that of the imported article, will be within the principle of the decision in the case of United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98). Under this principle, the manufacturer or processor in the United States who converts or combines the imported article into the different article will be considered the “ultimate purchaser” of the imported article within the contemplation of section 304(a), Tariff Act of 1930, as amended (19 U.S.C. § 1304(a)), and the article shall be excepted from marking. The outermost containers of the imported articles shall be marked in accord with this part.
Terms Used In 19 CFR 134.35
- CBP: means U. See 19 CFR 101.1
- Country: means the political entity known as a nation. See 19 CFR 134.1
- good of a NAFTA or USMCA country: is a n article for which the country of origin is Canada, Mexico or the United States as determined under the part 102 Rules. See 19 CFR 134.1
- Importer: means the person primarily liable for the payment of any duties on the merchandise, or an authorized agent acting on his behalf. See 19 CFR 101.1
- NAFTA: means the North American Free Trade Agreement entered into by the United States, Canada and Mexico on August 13, 1992. See 19 CFR 134.1
- NAFTA or USMCA country: means the territory of the United States, Canada or Mexico, as defined in Annex 201. 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
- USMCA: means the Agreement Between the United States of America, the United Mexican States, and Canada (USMCA), entered into force by the United States, Canada and Mexico on July 1, 2020. See 19 CFR 134.1
(b) Goods of a NAFTA or USMCA country. A good of a NAFTA or USMCA country which is to be processed in the United States in a manner that would result in the good becoming a good of the United States under the part 102 Rules is excepted from marking. Unless the good is processed by the importer or on its behalf, the outermost container of the good shall be marked in accord with this part.