Ultimate purchaser.

Ultimate purchaser. The ultimate purchaser is generally the last person in the United States who will receive the article in the form in which it was imported; however, for a good of a NAFTA or USMCA country, the ultimate purchaser is the last person in the United States who purchases the good in the form in which it was imported. It is not feasible to state who will be the ultimate purchaser in every circumstance. The following examples may be helpful:
(1) If an imported article will be used in manufacture, the manufacturer may be the “ultimate purchaser” if he subjects the imported article to a process which results in a substantial transformation of the article, even though the process may not result in a new or different article, or for a good of a NAFTA or USMCA country, a process which results in one of the changes prescribed in the part 102 Rules as effecting a change in the article's country of origin.
(2) If the manufacturing process is merely a minor one which leaves the identity of the imported article intact, the consumer or user of the article, who obtains the article after the processing, will be regarded as the “ultimate purchaser.” With respect to a good of a NAFTA or USMCA country, if the manufacturing process does not result in one of the changes prescribed in the part 102 Rules as effecting a change in the article's country of origin, the consumer who purchases the article after processing will be regarded as the ultimate purchaser.
(3) If an article is to be sold at retail in its imported form, the purchaser at retail is the “ultimate purchaser.”
(4) If the imported article is distributed as a gift the recipient is the “ultimate purchaser”, unless the good is a good of a NAFTA or USMCA country. In that case, the purchaser of the gift is the ultimate purchaser.

Source

19 CFR § 134.1

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Scoping language

When used in this part, the following terms shall have the meaning indicated:

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