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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 7 - Agriculture |
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Subtitle B - Regulations of the Department of Agriculture |
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Chapter XI - Agricultural Marketing Service (Marketing Agreements and Orders; Miscellaneous Commodities), Department of Agriculture |
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Part 1205 - Cotton Research and Promotion |
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Subpart C - Cotton Board Rules and Regulations |
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Assessments |
§ 1205.510 - Levy of assessments.
Latest version.
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§ 1205.510 Levy of assessments.
(a) Producer assessments. An assessment of $1 per bale for cotton research and promotion is hereby levied on each bale of Upland cotton that is produced from cotton harvested and ginned except cotton consumed by any governmental agency from its own production. Such assessment shall be payable and collected only once on each bale.
(1) A supplemental assessment for cotton research and promotion in addition to the $1 per bale assessment provided for in paragraph (a) of this section, is hereby levied on each bale of Upland cotton harvested and ginned except cotton consumed by any governmental agency from its own production. The supplemental assessment rate shall be levied at the rate of five-tenths of one percent of:
(i) The current value of the cotton multiplied by the number of pounds of lint cotton or;
(ii) The current value of the cotton converted to a fixed amount per bale as reflected in the following assessment chart:
Assessment Chart1
Current value (cents per pound) Supplemental Assessment, dollars per bale .00 to 9.99 0.15 10.00 to 19.99 .40 20.00 to 29.99 .65 30.00 to 39.99 .90 40.00 to 49.99 1.15 50.00 to 59.99 1.40 60.00 to 69.99 1.65 70.00 to 79.99 1.90 80.00 to 89.99 2.15 90.00 to 99.99 2.40 100.00 to 109.99 2.65 110.00 to 119.99 2.90 1 Assessment is calculated on 5/10 of 1 percent of the midpoint of each 10¢ increment, based on a 500 lb. bale and converted to a fixed amount per bale. (2) Each marketing year the collecting handler must select one of the two options for collecting the supplemental assessment as provided in paragraph (a)(1) of this section. The handler shall notify the Cotton Board as to the method selected at the time the handler files the first handler report each marketing year.
(b) Importer assessment. An assessment for cotton research and promotion of $1 per bale is hereby levied on each bale of cotton, or the bale equivalent thereof for cotton in cotton-containing products identified in the HTS conversion factor table in paragraph (b)(3) of this section and imported into the United States on or after July 31, 1992. The $1 per bale assessment shall be converted to a fixed amount per kilogram to facilitate the U.S. Customs Service in collecting this assessment.
(1) A supplemental assessment for cotton research and promotion in addition to the $1 per bale assessment provided for in paragraph (b) of this section is hereby levied on each bale of cotton or bale equivalent of cotton in cotton-containing products, identified in this subpart, imported into the United States on or after July 31, 1992. The supplemental assessment shall be levied at the rate of five-tenths of one percent of the historical value of cotton as determined by the Secretary and expressed in paragraph (b)(2) of this section. The rate of the supplemental assessment on imported cotton will be the same as that levied on cotton produced within the United States. The supplemental assessment will be calculated as a fixed amount per kilogram and added to the $1 per bale or bale equivalent assessment to facilitate the Customs Service in collecting assessments.
(2) The 12-month average of monthly weighted average prices received by U.S. farmers will be calculated annually. Such weighted average will be used as the value of imported cotton for the purpose of levying the supplemental assessment on imported cotton and will be expressed in kilograms. The value of imported cotton for the purpose of levying this supplemental assessment is $1.4691 cents per kilogram.
(3) The following table contains Harmonized Tariff Schedule (HTS) classification numbers and corresponding conversion factors and assessments. The left column of the following table indicates the HTS classifications of imported cotton and cotton-containing products subject to assessment. The center column indicates the conversion factor for determining the raw fiber content for each kilogram of the HTS. HTS numbers for raw cotton have no conversion factor in the table. The right column indicates the total assessment per kilogram of the article assessed. In the event that any HTS number subject to assessment is changed and such change is merely a replacement of a previous number and has no impact on the physical properties, description, or cotton content of the product involved, assessments will continue to be collected based on the new number.
Table 2 to Paragraph (b)(3)—Import Assessment Table
[Raw cotton fiber]
HTS No. Conv. factor. Cents/kg. 5007106010 0.2713 0.3986 5007106020 0.2713 0.3986 5007906010 0.2713 0.3986 5007906020 0.2713 0.3986 5112904000 0.1085 0.1594 5112905000 0.1085 0.1594 5112909010 0.1085 0.1594 5112909090 0.1085 0.1594 5201000500 1 1.4691 5201001200 1 1.4691 5201001400 1 1.4691 5201001800 1 1.4691 5201002200 1 1.4691 5201002400 1 1.4691 5201002800 1 1.4691 5201003400 1 1.4691 5201003800 1 1.4691 5204110000 1.0526 1.5464 5204190000 0.6316 0.9279 5204200000 1.0526 1.5464 5205111000 1 1.4691 5205112000 1 1.4691 5205121000 1 1.4691 5205122000 1 1.4691 5205131000 1 1.4691 5205132000 1 1.4691 5205141000 1 1.4691 5205142000 1 1.4691 5205151000 1 1.4691 5205152000 1 1.4691 5205210020 1.044 1.5337 5205210090 1.044 1.5337 5205220020 1.044 1.5337 5205220090 1.044 1.5337 5205230020 1.044 1.5337 5205230090 1.044 1.5337 5205240020 1.044 1.5337 5205240090 1.044 1.5337 5205260020 1.044 1.5337 5205260090 1.044 1.5337 5205270020 1.044 1.5337 5205270090 1.044 1.5337 5205280020 1.044 1.5337 5205280090 1.044 1.5337 5205310000 1 1.4691 5205320000 1 1.4691 5205330000 1 1.4691 5205340000 1 1.4691 5205350000 1 1.4691 5205410020 1.044 1.5337 5205410090 1.044 1.5337 5205420021 1.044 1.5337 5205420029 1.044 1.5337 5205420090 1.044 1.5337 5205430021 1.044 1.5337 5205430029 1.044 1.5337 5205430090 1.044 1.5337 5205440021 1.044 1.5337 5205440029 1.044 1.5337 5205440090 1.044 1.5337 5205460021 1.044 1.5337 5205460029 1.044 1.5337 5205460090 1.044 1.5337 5205470021 1.044 1.5337 5205470029 1.044 1.5337 5205470090 1.044 1.5337 5205480020 1.044 1.5337 5205480090 1.044 1.5337 5206110000 0.7368 1.0824 5206120000 0.7368 1.0824 5206130000 0.7368 1.0824 5206140000 0.7368 1.0824 5206150000 0.7368 1.0824 5206210000 0.7692 1.1300 5206220000 0.7692 1.1300 5206230000 0.7692 1.1300 5206240000 0.7692 1.1300 5206250000 0.7692 1.1300 5206310000 0.7368 1.0824 5206320000 0.7368 1.0824 5206330000 0.7368 1.0824 5206340000 0.7368 1.0824 5206350000 0.7368 1.0824 5206410000 0.7692 1.1300 5206420000 0.7692 1.1300 5206430000 0.7692 1.1300 5206440000 0.7692 1.1300 5206450000 0.7692 1.1300 5207100000 0.9474 1.3918 5207900000 0.6316 0.9279 5208112020 1.0852 1.5943 5208112040 1.0852 1.5943 5208112090 1.0852 1.5943 5208114020 1.0852 1.5943 5208114040 1.0852 1.5943 5208114060 1.0852 1.5943 5208114090 1.0852 1.5943 5208116000 1.0852 1.5943 5208118020 1.0852 1.5943 5208118090 1.0852 1.5943 5208124020 1.0852 1.5943 5208124040 1.0852 1.5943 5208124090 1.0852 1.5943 5208126020 1.0852 1.5943 5208126040 1.0852 1.5943 5208126060 1.0852 1.5943 5208126090 1.0852 1.5943 5208128020 1.0852 1.5943 5208128090 1.0852 1.5943 5208130000 1.0852 1.5943 5208192020 1.0852 1.5943 5208192090 1.0852 1.5943 5208194020 1.0852 1.5943 5208194090 1.0852 1.5943 5208196020 1.0852 1.5943 5208196090 1.0852 1.5943 5208198020 1.0852 1.5943 5208198090 1.0852 1.5943 5208212020 1.0852 1.5943 5208212040 1.0852 1.5943 5208212090 1.0852 1.5943 5208214020 1.0852 1.5943 5208214040 1.0852 1.5943 5208214060 1.0852 1.5943 5208214090 1.0852 1.5943 5208216020 1.0852 1.5943 5208216090 1.0852 1.5943 5208224020 1.0852 1.5943 5208224040 1.0852 1.5943 5208224090 1.0852 1.5943 5208226020 1.0852 1.5943 5208226040 1.0852 1.5943 5208226060 1.0852 1.5943 5208226090 1.0852 1.5943 5208228020 1.0852 1.5943 5208228090 1.0852 1.5943 5208230000 1.0852 1.5943 5208292020 1.0852 1.5943 5208292090 1.0852 1.5943 5208294020 1.0852 1.5943 5208294090 1.0852 1.5943 5208296020 1.0852 1.5943 5208296090 1.0852 1.5943 5208298020 1.0852 1.5943 5208298090 1.0852 1.5943 5208312000 1.0852 1.5943 5208314020 1.0852 1.5943 5208314040 1.0852 1.5943 5208314090 1.0852 1.5943 5208316020 1.0852 1.5943 5208316040 1.0852 1.5943 5208316060 1.0852 1.5943 5208316090 1.0852 1.5943 5208318020 1.0852 1.5943 5208318090 1.0852 1.5943 5208321000 1.0852 1.5943 5208323020 1.0852 1.5943 5208323040 1.0852 1.5943 5208323090 1.0852 1.5943 5208324020 1.0852 1.5943 5208324040 1.0852 1.5943 5208324060 1.0852 1.5943 5208324090 1.0852 1.5943 5208325020 1.0852 1.5943 5208325090 1.0852 1.5943 5208330000 1.0852 1.5943 5208392020 1.0852 1.5943 5208392090 1.0852 1.5943 5208394020 1.0852 1.5943 5208394090 1.0852 1.5943 5208396020 1.0852 1.5943 5208396090 1.0852 1.5943 5208398020 1.0852 1.5943 5208398090 1.0852 1.5943 5208412000 1.0852 1.5943 5208414000 1.0852 1.5943 5208416000 1.0852 1.5943 5208418000 1.0852 1.5943 5208421000 1.0852 1.5943 5208423000 1.0852 1.5943 5208424000 1.0852 1.5943 5208425000 1.0852 1.5943 5208430000 1.0852 1.5943 5208492000 1.0852 1.5943 5208494010 1.0852 1.5943 5208494020 1.0852 1.5943 5208494090 1.0852 1.5943 5208496010 1.0852 1.5943 5208496020 1.0852 1.5943 5208496030 1.0852 1.5943 5208496090 1.0852 1.5943 5208498020 1.0852 1.5943 5208498090 1.0852 1.5943 5208512000 1.0852 1.5943 5208514020 1.0852 1.5943 5208514040 1.0852 1.5943 5208514090 1.0852 1.5943 5208516020 1.0852 1.5943 5208516040 1.0852 1.5943 5208516060 1.0852 1.5943 5208516090 1.0852 1.5943 5208518020 1.0852 1.5943 5208518090 1.0852 1.5943 5208521000 1.0852 1.5943 5208523020 1.0852 1.5943 5208523035 1.0852 1.5943 5208523045 1.0852 1.5943 5208523090 1.0852 1.5943 5208524020 1.0852 1.5943 5208524035 1.0852 1.5943 5208524045 1.0852 1.5943 5208524055 1.0852 1.5943 5208524065 1.0852 1.5943 5208524090 1.0852 1.5943 5208525020 1.0852 1.5943 5208525090 1.0852 1.5943 5208591000 1.0852 1.5943 5208592015 1.0852 1.5943 5208592025 1.0852 1.5943 5208592085 1.0852 1.5943 5208592095 1.0852 1.5943 5208594020 1.0852 1.5943 5208594090 1.0852 1.5943 5208596020 1.0852 1.5943 5208596090 1.0852 1.5943 5208598020 1.0852 1.5943 5208598090 1.0852 1.5943 5209110020 1.0309 1.5145 5209110025 1.0309 1.5145 5209110035 1.0309 1.5145 5209110050 1.0309 1.5145 5209110090 1.0309 1.5145 5209120020 1.0309 1.5145 5209120040 1.0309 1.5145 5209190020 1.0309 1.5145 5209190040 1.0309 1.5145 5209190060 1.0309 1.5145 5209190090 1.0309 1.5145 5209210020 1.0309 1.5145 5209210025 1.0309 1.5145 5209210035 1.0309 1.5145 5209210050 1.0309 1.5145 5209210090 1.0309 1.5145 5209220020 1.0309 1.5145 5209220040 1.0309 1.5145 5209290020 1.0309 1.5145 5209290040 1.0309 1.5145 5209290060 1.0309 1.5145 5209290090 1.0309 1.5145 5209313000 1.0309 1.5145 5209316020 1.0309 1.5145 5209316025 1.0309 1.5145 5209316035 1.0309 1.5145 5209316050 1.0309 1.5145 5209316090 1.0309 1.5145 5209320020 1.0309 1.5145 5209320040 1.0309 1.5145 5209390020 1.0309 1.5145 5209390040 1.0309 1.5145 5209390060 1.0309 1.5145 5209390080 1.0309 1.5145 5209390090 1.0309 1.5145 5209413000 1.0309 1.5145 5209416020 1.0309 1.5145 5209416040 1.0309 1.5145 5209420020 0.9767 1.4349 5209420040 0.9767 1.4349 5209420060 0.9767 1.4349 5209420080 0.9767 1.4349 5209430030 1.0309 1.5145 5209430050 1.0309 1.5145 5209490020 1.0309 1.5145 5209490040 1.0309 1.5145 5209490090 1.0309 1.5145 5209513000 1.0309 1.5145 5209516015 1.0852 1.5943 5209516025 1.0852 1.5943 5209516032 1.0852 1.5943 5209516035 1.0852 1.5943 5209516050 1.0852 1.5943 5209516090 1.0852 1.5943 5209520020 1.0852 1.5943 5209520040 1.0852 1.5943 5209590015 1.0852 1.5943 5209590025 1.0852 1.5943 5209590040 1.0852 1.5943 5209590060 1.0852 1.5943 5209590090 1.0852 1.5943 5210114020 0.6511 0.9565 5210114040 0.6511 0.9565 5210114090 0.6511 0.9565 5210116020 0.6511 0.9565 5210116040 0.6511 0.9565 5210116060 0.6511 0.9565 5210116090 0.6511 0.9565 5210118020 0.6511 0.9565 5210118090 0.6511 0.9565 5210191000 0.6511 0.9565 5210192020 0.6511 0.9565 5210192090 0.6511 0.9565 5210194020 0.6511 0.9565 5210194090 0.6511 0.9565 5210196020 0.6511 0.9565 5210196090 0.6511 0.9565 5210198020 0.6511 0.9565 5210198090 0.6511 0.9565 5210214020 0.6511 0.9565 5210214040 0.6511 0.9565 5210214090 0.6511 0.9565 5210216020 0.6511 0.9565 5210216040 0.6511 0.9565 5210216060 0.6511 0.9565 5210216090 0.6511 0.9565 5210218020 0.6511 0.9565 5210218090 0.6511 0.9565 5210291000 0.6511 0.9565 5210292020 0.6511 0.9565 5210292090 0.6511 0.9565 5210294020 0.6511 0.9565 5210294090 0.6511 0.9565 5210296020 0.6511 0.9565 5210296090 0.6511 0.9565 5210298020 0.6511 0.9565 5210298090 0.6511 0.9565 5210314020 0.6511 0.9565 5210314040 0.6511 0.9565 5210314090 0.6511 0.9565 5210316020 0.6511 0.9565 5210316040 0.6511 0.9565 5210316060 0.6511 0.9565 5210316090 0.6511 0.9565 5210318020 0.6511 0.9565 5210318090 0.6511 0.9565 5210320000 0.6511 0.9565 5210392020 0.6511 0.9565 5210392090 0.6511 0.9565 5210394020 0.6511 0.9565 5210394090 0.6511 0.9565 5210396020 0.6511 0.9565 5210396090 0.6511 0.9565 5210398020 0.6511 0.9565 5210398090 0.6511 0.9565 5210414000 0.6511 0.9565 5210416000 0.6511 0.9565 5210418000 0.6511 0.9565 5210491000 0.6511 0.9565 5210492000 0.6511 0.9565 5210494010 0.6511 0.9565 5210494020 0.6511 0.9565 5210494090 0.6511 0.9565 5210496010 0.6511 0.9565 5210496020 0.6511 0.9565 5210496090 0.6511 0.9565 5210498020 0.6511 0.9565 5210498090 0.6511 0.9565 5210514020 0.6511 0.9565 5210514040 0.6511 0.9565 5210514090 0.6511 0.9565 5210516020 0.6511 0.9565 5210516040 0.6511 0.9565 5210516060 0.6511 0.9565 5210516090 0.6511 0.9565 5210518020 0.6511 0.9565 5210518090 0.6511 0.9565 5210591000 0.6511 0.9565 5210592020 0.6511 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0.9565 5211410020 0.6511 0.9565 5211410040 0.6511 0.9565 5211420020 0.7054 1.0363 5211420040 0.7054 1.0363 5211420060 0.6511 0.9565 5211420080 0.6511 0.9565 5211430030 0.6511 0.9565 5211430050 0.6511 0.9565 5211490020 0.6511 0.9565 5211490090 0.6511 0.9565 5211510020 0.6511 0.9565 5211510030 0.6511 0.9565 5211510050 0.6511 0.9565 5211510090 0.6511 0.9565 5211520020 0.6511 0.9565 5211520040 0.6511 0.9565 5211590015 0.6511 0.9565 5211590025 0.6511 0.9565 5211590040 0.6511 0.9565 5211590060 0.6511 0.9565 5211590090 0.6511 0.9565 5212111010 0.5845 0.8587 5212111020 0.6231 0.9154 5212116010 0.8681 1.2753 5212116020 0.8681 1.2753 5212116030 0.8681 1.2753 5212116040 0.8681 1.2753 5212116050 0.8681 1.2753 5212116060 0.8681 1.2753 5212116070 0.8681 1.2753 5212116080 0.8681 1.2753 5212116090 0.8681 1.2753 5212121010 0.5845 0.8587 5212121020 0.6231 0.9154 5212126010 0.8681 1.2753 5212126020 0.8681 1.2753 5212126030 0.8681 1.2753 5212126040 0.8681 1.2753 5212126050 0.8681 1.2753 5212126060 0.8681 1.2753 5212126070 0.8681 1.2753 5212126080 0.8681 1.2753 5212126090 0.8681 1.2753 5212131010 0.5845 0.8587 5212131020 0.6231 0.9154 5212136010 0.8681 1.2753 5212136020 0.8681 1.2753 5212136030 0.8681 1.2753 5212136040 0.8681 1.2753 5212136050 0.8681 1.2753 5212136060 0.8681 1.2753 5212136070 0.8681 1.2753 5212136080 0.8681 1.2753 5212136090 0.8681 1.2753 5212141010 0.5845 0.8587 5212141020 0.6231 0.9154 5212146010 0.8681 1.2753 5212146020 0.8681 1.2753 5212146030 0.8681 1.2753 5212146090 0.8681 1.2753 5212151010 0.5845 0.8587 5212151020 0.6231 0.9154 5212156010 0.8681 1.2753 5212156020 0.8681 1.2753 5212156030 0.8681 1.2753 5212156040 0.8681 1.2753 5212156050 0.8681 1.2753 5212156060 0.8681 1.2753 5212156070 0.8681 1.2753 5212156080 0.8681 1.2753 5212156090 0.8681 1.2753 5212211010 0.5845 0.8587 5212211020 0.6231 0.9154 5212216010 0.8681 1.2753 5212216020 0.8681 1.2753 5212216030 0.8681 1.2753 5212216040 0.8681 1.2753 5212216050 0.8681 1.2753 5212216060 0.8681 1.2753 5212216090 0.8681 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6216002600 0.1651 0.2425 6216002910 0.6605 0.9703 6216002925 0.1651 0.2425 6216003100 0.1651 0.2425 6216003300 0.5898 0.8665 6216003500 0.5898 0.8665 6216003800 1.1796 1.7330 6216004100 1.1796 1.7330 6217109510 0.9646 1.4171 6217109520 0.1809 0.2658 6217109530 0.2412 0.3543 6217909003 0.9646 1.4171 6217909005 0.1809 0.2658 6217909010 0.2412 0.3543 6217909025 0.9646 1.4171 6217909030 0.1809 0.2658 6217909035 0.2412 0.3543 6217909050 0.9646 1.4171 6217909055 0.1809 0.2658 6217909060 0.2412 0.3543 6217909075 0.9646 1.4171 6217909080 0.1809 0.2658 6217909085 0.2412 0.3543 6301300010 0.8305 1.2201 6301300020 0.8305 1.2201 6301900030 0.2215 0.3254 6302100005 1.1073 1.6267 6302100008 1.1073 1.6267 6302100015 1.1073 1.6267 6302213010 1.1073 1.6267 6302213020 1.1073 1.6267 6302213030 1.1073 1.6267 6302213040 1.1073 1.6267 6302213050 1.1073 1.6267 6302215010 0.7751 1.1387 6302215020 0.7751 1.1387 6302215030 0.7751 1.1387 6302215040 0.7751 1.1387 6302215050 0.7751 1.1387 6302217010 1.1073 1.6267 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6304113000 0.1107 0.1626 6304190500 0.9966 1.4641 6304191000 1.1073 1.6267 6304191500 0.3876 0.5694 6304192000 0.3876 0.5694 6304193060 0.2215 0.3254 6304200020 0.8859 1.3015 6304200070 0.2215 0.3254 6304910120 0.8859 1.3015 6304910170 0.2215 0.3254 6304920000 0.8859 1.3015 6304996040 0.2215 0.3254 6505001515 1.1189 1.6438 6505001525 0.5594 0.8218 6505001540 1.1189 1.6438 6505002030 0.9412 1.3827 6505002060 0.9412 1.3827 6505002545 0.5537 0.8134 6507000000 0.3986 0.5856 9404401000 0.9966 1.4641 9404409005 0.6644 0.9761 9404409036 0.0997 0.1465 9404901030 0.2104 0.3091 9404901060 0.2104 0.3091 9404901090 0.2104 0.3091 9404908100 0.9966 1.4641 9404909605 0.6644 0.9761 9404909636 0.0997 0.1465 9619002100 0.8681 1.2753 9619002500 0.1085 0.1594 9619003100 0.9535 1.4008 9619003300 1.1545 1.6961 9619004100 0.2384 0.3502 9619004300 0.2384 0.3502 9619006100 0.8528 1.2528 9619006400 0.2437 0.3580 9619006800 0.3655 0.5370 9619007100 1.1099 1.6306 9619007400 0.2466 0.3623 9619007800 0.2466 0.3623 9619007900 0.2466 0.3623 (4) Any entry of cotton that qualifies for informal entry according to regulations issued by the Customs Service will not be subject to the assessment.
(5) Imported textile and apparel articles assembled of components formed from cotton produced in the Unites States and identified by HTS numbers 9819.11.03, 9819.11.06, 9820.11.03, 9820.11.06, 9820.11.09, 9820.11.12, 9820.11.18, 9820.11.21, 9802.00.8015, 9802.00.9000, 9802.00.8044, or 9802.00.8046 shall not subject to assessment.
(6) Imported cotton and products may be exempted by the Cotton Board from assessment under this paragraph. Such imported cotton and products may include, but are not limited to cotton and the cotton content of products which is U.S. produced cotton, or cotton other than Upland cotton.
(i) A request for such exemption must be submitted to the Cotton Board by the importer, prior to the importation of the cotton product. The Cotton Board will then issue, if deemed appropriate, a numbered exemption certificate valid for 1 year from the date of issue. The exemption number should be entered by the importer on the Customs entry documentation in the appropriate location as determined by the U.S. Customs Service.
(ii) The request for exemption should include:
(A) the name, address, and importer identification number for the importer;
(B) the HTS classification of the imported product;
(C) weight of the product for which the exemption is sought;
(D) estimated date of entry;
(E) commercial invoices of other such documentation indicating the origin or production or type of the cotton fiber used to produce the imported product;
(F) manufacture's description of the imported product.
(7) The exemption number “999999999” shall be entered on the Customs entry summary document, in the appropriate location as determined by the U.S. Customs Service, by the importer when, based on the importer's own determination, the imported product is identified by a Harmonized Tariff Schedule classification number which is subject to assessment but the particular article contains no cotton.
(8) Articles imported into the United States temporarily and under bond which are classified by the Harmonized Tariff Schedule heading which begins with “9813” shall not be subject to assessment.
(9) Articles imported into the U.S. after being exported from the U.S. for alterations and which are classified by the Harmonized Tariff Schedule subheadings 9802.00.40 and 9802.00.50 shall not be subject to assessment.
[57 FR 29432, July 2, 1992]