Current through October 31, 2024
Section 10.847 - Filing of claim for duty-free treatment(a)General. An importer may make a claim for duty-free treatment for an article described in § 10.843 of this subpart by including on the entry summary, or equivalent documentation, the applicable subheading within Subchapter XX of Chapter 98 of the HTSUS under which the article is classified, or by the method specified for equivalent reporting via an authorized electronic data interchange system. The applicable subheadings within Subchapter XX, Chapter 98, HTSUS, are as follows: (1) Subheading 9820.61.25 for apparel articles described in § 10.843(a) of this subpart for which the individual entry method is used for purposes of meeting the applicable value-content requirement set forth in § 10.844(a) of this subpart;(2) Subheading 9820.61.30 for apparel articles described in § 10.843(a) of this subpart for which the annual aggregation method is used for purposes of meeting the applicable value-content requirement set forth in § 10.844(a) of this subpart;(3) Subheading 9820.62.05 for apparel articles described in § 10.843(b) of this subpart;(4) Subheading 9820.62.12 for brassieres described in § 10.843(c) of this subpart;(5) Subheading 9820.61.35 for apparel articles described in § 10.843(d) of this subpart;(6) Subheading 9820.61.40 for apparel articles described in § 10.843(e) of this subpart;(7) Subheading 9820.42.05 for articles described in § 10.843(f) of this subpart;(8) Subheading 9820.65.05 for articles described in § 10.843(g) of this subpart;(9) Subheading 9820.62.20 for articles described in § 10.843(h) of this subpart;(10) Subheading 9820.62.25 for articles described in § 10.843(i) of this subpart;(11) Subheading 9820.62.30 for articles described in § 10.843(j) of this subpart; and(12) Subheading 9820.85.44 for wiring sets described in § 10.843(k) of this subpart.(b)Restriction on claims submitted under subheading 9820.61.30, HTSUS. An importer may make a claim for duty-free treatment under subheading 9820.61.30, HTSUS, for apparel articles described in § 10.843(a) of this subpart for which the annual aggregation method is used, only if the importer has a copy of a certification by the producer or entity controlling production setting forth its election to use the annual aggregation method for its articles (see§ 10.848(c)(3) of this subpart). In the absence of receipt of such certification from the producer or entity controlling production, an importer of articles described in § 10.843(a) of this subpart for which duty-free treatment is sought under this subpart must enter the articles under subheading 9820.61.25, HTSUS.(c)Corrected claim. If, after making a claim for duty-free treatment under paragraph (a) of this section, the importer has reason to believe that the claim is incorrect, the importer must promptly make a corrected claim and pay any duties that may be due. A corrected claim will be effected by submission of a letter or other written statement to CBP, either at the port of entry or electronically.CBP Dec. 07-43, 72 FR 34369 , June 22, 2007, as amended by CBP Dec. 08-24, 73 FR 56728 , Sept. 30, 2008