Code of Federal Regulations (Last Updated: May 6, 2024) |
Title 19 - Customs Duties |
Chapter I - U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury |
Part 10 - Articles Conditionally Free, Subject to a Reduced Rate, Etc. |
Subpart T - United States-Colombia Trade Promotion Agreement |
Rules of Origin |
§ 10.3024 - Indirect materials.
-
§ 10.3024 Indirect materials.
An indirect material, as defined in § 10.3013(h), will be considered to be an originating material without regard to where it is produced.
Example.
Colombian Producer A produces good C using non-originating material B. Producer A imports non-originating rubber gloves for use by workers in the production of good C. Good C is subject to a tariff shift requirement. As provided in § 10.3014(b)(1) and General Note 34, each of the non-originating materials in good C must undergo the specified change in tariff classification in order for good C to be considered originating. Although non-originating material B must undergo the applicable tariff shift in order for good C to be considered originating, the rubber gloves do not because they are indirect materials and are considered originating without regard to where they are produced.