19 CFR 10.845 - Retroactive application of duty-free treatment for certain apparel articles.

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There are 3 Updates appearing in the Federal Register for 19 CFR 10. View below or at eCFR (GPOAccess)
§ 10.845 Retroactive application of duty-free treatment for certain apparel articles.
(a) General. Notwithstanding 19 U.S.C. 1514 or any other provision of law, if apparel articles, as described in § 10.843(a) of this subpart, of a producer or entity controlling production are ineligible for duty-free treatment in an applicable one-year period because the apparel articles of the producer or entity controlling production did not meet the requirements of § 10.843(a) of this subpart or the applicable value-content requirement set forth in § 10.844(a) of this subpart, and the apparel articles of the producer or entity controlling production satisfy the increased value-content percentage set forth in § 10.844(a)(4)(iii) of this subpart in that same applicable one-year period, the entry of any such articles made during that applicable one-year period will be liquidated or reliquidated free of duty, and CBP will refund any customs duties paid with respect to such entry, with interest accrued from the date of entry, provided that the conditions and requirements set forth in paragraph (b) of this section are met.
(b) Conditions and requirements. The conditions and requirements referred to in paragraph (a) of this section are as follows:
(1) The articles in such entry would have received duty-free treatment if they had satisfied the requirements of § 10.843(a) and the applicable value-content requirement set forth in § 10.844(a) of this subpart;
(2) A declaration of compliance with the increased value-content percentage is submitted to CBP within 30 days following the end of the applicable one-year period during which the increased percentage is met (see§ 10.844(a)(4)(v) of this subpart); and
(3) A request for liquidation or reliquidation with respect to such entry is filed with CBP before the 90th day after CBP determines and notifies the importer that the apparel articles of the producer or entity controlling production satisfy the increased value-content percentage set forth in § 10.844(a)(4)(iii) of this subpart during that applicable one-year period.
Example.
A Haitian producer of articles that meet the description in § 10.843(a) of this subpart begins exporting those articles to the United States during the initial applicable one-year period and elects to use the annual aggregation method for purposes of meeting the applicable value-content requirement. The articles entered during that initial period meet a value-content percentage of 48%, while articles entered during the second applicable one-year period meet a value-content percentage of 62%. The producer's articles may not receive duty-free treatment during the initial applicable one-year period because the requisite 50% value-content requirement was not met. The producer's articles also are ineligible for duty-free treatment during the second applicable one-year period because the 50% value-content requirement was not met in the immediately preceding period (the initial applicable one-year period). However, because the producer's articles entered during the second applicable one-year period satisfy the increased value-content percentage requirement (60%), the importer(s) of these articles may file a request for and receive a refund of the duties paid with respect to the articles entered during that period, assuming compliance with the conditions and requirements set forth in § 10.847 of this subpart. In addition, the producer's articles entered during the third applicable one-year period are eligible for duty-free treatment based on compliance with the increased value-content percentage in the second applicable one-year period.

Title 19 published on 2013-04-01

The following are only the Rules published in the Federal Register after the published date of Title 19.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2013-10-23; vol. 78 # 205 - Wednesday, October 23, 2013
    1. 78 FR 63052 - United States-Panama Trade Promotion Agreement
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, DEPARTMENT OF HOMELAND SECURITY, U.S. Customs and Border Protection
      Interim regulations; solicitation of comments.
      Interim rule effective October 23, 2013; comments must be received by December 23, 2013.
      19 CFR Parts 10, 24, 162, 163, and 178

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
U.S. Code: Title 15 - COMMERCE AND TRADE
U.S. Code: Title 19 - CUSTOMS DUTIES

§ 66 - Rules and forms prescribed by Secretary

§ 1202 - Harmonized Tariff Schedule

§ 1309 - Supplies for certain vessels and aircraft

§ 1313 - Drawback and refunds

§ 1317 - Tobacco products; supplies for certain vessels and aircraft

§ 1321 - Administrative exemptions

§ 1322 - International traffic and rescue work; United States-Mexico Boundary Treaty of 1970

§ 1401a - Value

§ 1402 - Repealed.

§ 1434 - Entry; vessels

§ 1435 - Repealed.

§ 1481 - Invoice; contents

§ 1484 - Entry of merchandise

§ 1486 - Administration of oaths

§ 1498 - Entry under regulations

§ 1508 - Recordkeeping

§ 1520 - Refunds and errors

§ 1557 - Entry for warehouse

§ 1623 - Bonds and other security

§ 1624 - General regulations

§ 2112 note - Barriers to and other distortions of trade

§ 2461 - Authority to extend preferences

§ 2462 - Designation of beneficiary developing countries

§ 2463 - Designation of eligible articles

§ 2464 - Review and report to Congress

§ 2465 - Date of termination

§ 2466 - Agricultural exports of beneficiary developing countries

§ 2466a - Designation of sub-Saharan African countries for certain benefits

§ 2466b - Termination of benefits for sub-Saharan African countries

§ 2467 - Definitions

§ 2501 - Short title

§ 2701 - Authority to grant duty-free treatment

§ 2702 - Beneficiary country

§ 2703 - Eligible articles

§ 2703a - Special rules for Haiti

19 U.S. Code § 2703a - Special rules for Haiti

§ 2704 - International Trade Commission reports on impact of Caribbean Basin Economic Recovery Program

§ 2705 - Impact study by Secretary of Labor

§ 2706 - Effective date

§ 2707 - Center for the Study of Western Hemispheric Trade

§ 3203 - Eligible articles

§ 3314 - Implementing actions in anticipation of entry into force and initial regulations

§ 3592 - Rules of origin for textile and apparel products

§ 3721 - Treatment of certain textiles and apparel

§ 3805 - Implementation of trade agreements

§ 4001 note - Purposes

USC: Title 26a
Statutes at Large
Public Laws

Title 19 published on 2013-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 19 CFR 10 after this date.

  • 2013-10-23; vol. 78 # 205 - Wednesday, October 23, 2013
    1. 78 FR 63052 - United States-Panama Trade Promotion Agreement
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, DEPARTMENT OF HOMELAND SECURITY, U.S. Customs and Border Protection
      Interim regulations; solicitation of comments.
      Interim rule effective October 23, 2013; comments must be received by December 23, 2013.
      19 CFR Parts 10, 24, 162, 163, and 178