(1) “Assist” means any of the following if supplied directly or indirectly, and free of charge or at reduced cost, by the buyer of imported merchandise for use in connection with the production or the sale for export to the United States of the merchandise:
(i) Materials, components, parts, and similar items incorporated in the imported merchandise.
(ii) Tools, dies, molds, and similar items used in the production of the imported merchandise.
(iii) Merchandise consumed in the production of the imported merchandise.
(iv) Engineering, development, artwork, design work, and plans and sketches that are undertaken elsewhere than in the United States and are necessary for the production of the imported merchandise.
(2) No service or work to which paragraph (a)(1)(iv) of this section applies will be treated as an assist if the service or work:
(i) Is performed by an individual domiciled within the United States;
(ii) Is performed by that individual while acting as an employee or agent of the buyer of the imported merchandise; and
(iii) Is incidental to other engineering, development, artwork, design work, or plans or sketches that are undertaken within the United States.
(3) The following apply in determining the value of assists described in paragraph (a)(1)(iv) of this section:
(i) The value of an assist that is available in the public domain is the cost of obtaining copies of the assist.
(ii) If the production of an assist occurred in the United States and one or more foreign countries, the value of the assist is the value added outside the United States.
(iii) If the assist was purchased or leased by the buyer from an unrelated person, the value of the assist is the cost of the purchase or of the lease.
19 CFR § 152.102
As used in this subpart, the following terms will have the meanings indicated: