19 CFR 10.821 - Declaration.
(a)General. An importer who claims preferential tariff treatment on a non-originating cotton or man-made fiber good specified in § 10.819 of this subpart must submit, at the request of the Center director, a declaration supporting such a claim for preferential tariff treatment that sets forth all pertinent information concerning the production of the good, including:
(1) A description of the good, quantity, invoice numbers, and bills of lading;
(b)Retention of records. An importer must retain all documents relied upon to prepare the declaration for a period of five years.