Section 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;(2) A description of the operations performed in the production of the good in the territory of one or both of the Parties;(3) A reference to the specific provision in § 10.819 of this subpart that forms the basis for the claim for preferential tariff treatment; and(4) A statement as to any fiber, yarn, or fabric of a non-Party and the origin of such materials used in the production of the good.(b)Retention of records. An importer must retain all documents relied upon to prepare the declaration for a period of five years.