[Federal Register Volume 60, Number 182 (Wednesday, September 20, 1995)]
[Rules and Regulations]
[Page 48645]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-23269]
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DEPARTMENT OF THE TREASURY
Customs Service
19 CFR Parts 10, 12, 24, 123, 134, 162, 174, 177, 178, 181 and 191
[T.D. 95-68]
RIN 1515-AB33
North American Free Trade Agreement
AGENCY: U.S. Customs Service, Department of the Treasury.
ACTION: Final rule; correction.
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SUMMARY: This document makes a correction to the document published in
the Federal Register that adopts as a final rule, with some changes,
interim amendments to the Customs Regulations to implement the
preferential tariff treatment and other Customs-related provisions of
the North American Free Trade Agreement (NAFTA) and the North American
Free Trade Agreement Implementation Act. The correction concerns the
discussion of a comment in the Background portion of the document
regarding the calculation of NAFTA drawback.
EFFECTIVE DATE: This correction is effective October 1, 1995.
FOR FURTHER INFORMATION CONTACT: William Rosoff, Entry Rulings Branch
(202-482-7040).
SUPPLEMENTARY INFORMATION:
Background
On September 6, 1995, Customs published in the Federal Register (60
FR 46334) T.D. 95-68 to adopt as a final rule, with some changes,
interim amendments to the Customs Regulations implementing the
preferential tariff treatment and other Customs-related provisions of
the North American Free Trade Agreement (NAFTA) and the North American
Free Trade Agreement Implementation Act, Public Law 103-182, 107 Stat.
2057. These final NAFTA implementing regulations take effect on October
1, 1995.
The SUPPLEMENTARY INFORMATION portion of T.D. 95-68 included a
detailed discussion of the public comments submitted to Customs on the
interim NAFTA implementing regulations. One such comment concerned
interim Sec. 181.44(b) and stated, with reference to a specific
example, that the regulation was unclear as to the calculation of NAFTA
drawback (that is, with regard to how the required duty comparison is
to be made) when two or more components are used in the process of
manufacture. The Customs response to this comment included a general
statement of the principle to be applied and also stated that a new
paragraph (b) was being added to Sec. 181.44 to set forth the relative
value calculation and individual comparison principle.
On further review of the response to the submitted comment, Customs
has determined that the response neither specifically addressed the
example provided in the comment nor adequately expressed the principle
reflected in the new paragraph (b) text. This document corrects the
Customs response in question accordingly.
Correction of Publication
In the document published in the Federal Register as T.D. 95-68 on
September 6, 1995 (60 FR 46334), on page 46339, under the heading
``Section 181.44(b)'', the paragraph beginning at the bottom of the
first column and ending at the top of the second column before the
example is corrected to read as follows:
Customs response: With respect to the duty comparison referred to
in the comment, the comparison should be made between the total duty
paid on all imported materials or component parts and the duty paid on
the finished article exported to Canada or Mexico: In the example cited
by the commenter, the total duty of $6.00 paid on the two imported
parts would be compared to the $5.00 in Canadian or Mexican duty paid
on the exported finished article, resulting in $5.00 in drawback. Where
multiple finished articles are produced from one imported component or
material, relative value will be used to determine how the comparison
is to be made between the duty paid on the imported component or
material and the duty paid on each individual exported finished
article. Section 181.44, as set forth below, has been modified by
redesignating paragraphs (b)-(e) as (c)-(f) and adding a new paragraph
(b) which sets forth the relative value calculation and individual
comparison principle and includes the following example to illustrate
the rule where multiple articles are produced from one component or
material:
Dated: September 14, 1995.
Harvey B. Fox,
Acting Assistant Commissioner, Office of Regulations and Rulings.
[FR Doc. 95-23269 Filed 9-19-95; 8:45 am]
BILLING CODE 4820-02-P
