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contains regulatory documents having general

applicability and legal effect, most of which

are keyed to and codified in the Code of

Federal Regulations, which is published under

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Rules and Regulations Federal Register

697 

Vol. 76, No. 4 

Thursday, January 6, 2011 

DEPARTMENT OF HOMELAND 

SECURITY 

U.S. Customs and Border Protection 

DEPARTMENT OF THE TREASURY 

19 CFR Parts 10, 24, 162, 163, and 178 

[USCBP–2010–0041; CBP Dec. 11–01] 

RIN 1515–AD68 

United States—Oman Free Trade 

Agreement 

AGENCY: U.S. Customs and Border 

Protection, Department of Homeland 

Security; Department of the Treasury. 

ACTION: Interim regulations; solicitation 

of comments. 

SUMMARY: This document amends the 

U.S. Customs and Border Protection 

(‘‘CBP’’) regulations on an interim basis 

to implement the preferential tariff 

treatment and other customs-related 

provisions of the United States—Oman 

Free Trade Agreement entered into by 

the United States and the Sultanate of 

Oman. 

DATES: Interim rule effective January 6, 

2011; comments must be received by 

March 7, 2011. 

ADDRESSES: You may submit comments, 

identified by docket number, by one of 

the following methods: 

• Federal eRulemaking Portal: http:// 

www.regulations.gov. Follow the 

instructions for submitting comments 

via docket number USCBP–2010–0041. 

• Mail: Trade and Commercial 

Regulations Branch, Regulations and 

Rulings, Office of International Trade, 

U.S. Customs and Border Protection, 

799 9th Street, NW., 5th Floor, 

Washington, DC 20229–1179. 

Instructions: All submissions received 

must include the agency name and 

docket number for this rulemaking. All 

comments received will be posted 

without change to http://www.

regulations.gov, including any personal 

information provided. For detailed 

instructions on submitting comments 

and additional information on the 

rulemaking process, see the ‘‘Public 

Participation’’ heading of the 

SUPPLEMENTARY INFORMATION section of 

this document. 

Docket: For access to the docket to 

read background documents or 

comments received, go to http://www.

regulations.gov. Submitted comments 

may also be inspected during regular 

business days between the hours of 

9 a.m. and 4:30 p.m. at the Trade and 

Commercial Regulations Branch, 

Regulations and Rulings, Office of 

International Trade, U.S. Customs and 

Border Protection, 799 9th Street, NW., 

(5th Floor), Washington, DC. 

Arrangements to inspect submitted 

comments should be made in advance 

by calling Mr. Joseph Clark at (202) 325– 

0118. 

FOR FURTHER INFORMATION CONTACT: 

Textile Operational Aspects: Robert 

Abels, Office of International Trade, 

(202) 863–6503. Other Operational 

Aspects: Seth Mazze, Office of 

International Trade, (202) 863–6567. 

Audit Aspects: Deaune Volk, Office of 

International Trade, (202) 863–6575. 

Legal Aspects: Elif Eroglu, Office of 

International Trade, (202) 325–0277. 

SUPPLEMENTARY INFORMATION: 

Public Participation 

Interested persons are invited to 

participate in this rulemaking by 

submitting written data, views, or 

arguments on all aspects of the interim 

rule. CBP also invites comments that 

relate to the economic, environmental, 

or federalism effects that might result 

from this interim rule. Comments that 

will provide the most assistance to CBP 

will reference a specific portion of the 

interim rule, explain the reason for any 

recommended change, and include data, 

information, or authority that support 

such recommended change. See 

ADDRESSES above for information on 

how to submit comments. 

Background 

On January 19, 2006, the United 

States and the Sultanate of Oman (the 

‘‘Parties’’) entered into the U.S.—Oman 

Free Trade Agreement (‘‘OFTA’’ or 

‘‘Agreement’’). The stated objectives of 

the OFTA include creating new 

employment opportunities and raising 

the standard of living for the citizens of 

the Parties by liberalizing and 

expanding trade between them; 

enhancing the competitiveness of the 

enterprises of the Parties in global 

markets; establishing clear and mutually 

advantageous rules governing trade 

between the Parties; eliminating bribery 

and corruption in international trade 

and investment; fostering creativity and 

innovation by improving technology 

and enhancing the protection and 

enforcement of intellectual property 

rights; strengthening the development 

and enforcement of labor and 

environmental laws and policies; and 

establishing an expanded free trade area 

in the Middle East, thereby contributing 

to economic liberalization and 

development in the region. 

The provisions of the OFTA were 

adopted by the United States with the 

enactment of the United States—Oman 

Free Trade Agreement Implementation 

Act (the ‘‘Act’’), Public Law 109–283, 

120 Stat. 1191 (19 U.S.C. 3805 note), on 

September 26, 2006. Section 206 of the 

Act requires that regulations be 

prescribed as necessary (following 

implementation of the OFTA by 

presidential proclamation). 

On December 29, 2008, President 

Bush signed Proclamation 8332 to 

implement the provisions of the OFTA. 

The proclamation, which was published 

in the Federal Register on December 31, 

2008 (73 FR 80289), modified the 

Harmonized Tariff Schedule of the 

United States (‘‘HTSUS’’) as set forth in 

Annexes I and II of Publication 4050 of 

the U.S. International Trade 

Commission. The modifications to the 

HTSUS included the addition of new 

General Note 31, incorporating the 

relevant OFTA rules of origin as set 

forth in the Act, and the insertion 

throughout the HTSUS of the 

preferential duty rates applicable to 

individual products under the OFTA 

where the special program indicator 

‘‘OM’’ appears in parenthesis in the 

‘‘Special’’ rate of duty subcolumn. The 

modifications to the HTSUS also 

included a new Subchapter XVI to 

Chapter 99 to provide for temporary 

tariff rate quotas and applicable 

safeguards implemented by the OFTA. 

U.S. Customs and Border Protection 

(‘‘CBP’’) is responsible for administering 

the provisions of the OFTA and the Act 

that relate to the importation of goods 

into the United States from Oman. 


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Those customs-related OFTA provisions 

that require implementation through 

regulation include certain tariff and 

non-tariff provisions within Chapter 

One (Establishment of Free Trade Area 

and Definitions), Chapter Two (Market 

Access), Chapter Three (Textiles and 

Apparel), Chapter Four (Rules of 

Origin), and Chapter Five (Customs 

Administration). 

These implementing regulations 

incorporate certain general definitions 

set forth in Article 1.3 of the OFTA. 

These regulations also implement 

Article 2.6 (Goods Re-entered after 

Repair or Alteration) of the OFTA. 

Chapter Three of the OFTA sets forth 

the measures relating to trade in textile 

and apparel goods between Oman and 

the United States under the OFTA. The 

provisions within Chapter Three that 

require regulatory action by CBP are 

Article 3.2 (Rules of Origin and Related 

Matters), Article 3.3 (Customs 

Cooperation for Textile and Apparel 

Goods), and Article 3.5 (Definitions). 

Chapter Four of the OFTA sets forth 

the rules for determining whether an 

imported good qualifies as an 

originating good of the United States or 

Oman (OFTA Party) and, as such, is 

therefore eligible for preferential tariff 

(duty-free or reduced duty) treatment as 

specified in the Agreement. Under 

Article 4.1, originating goods may be 

grouped in three broad categories: (1) 

Goods that are wholly the growth, 

product, or manufacture of one or both 

of the Parties; (2) goods (other than 

those covered by the product-specific 

rules set forth in Annex 3–A or Annex 

4–A) that are new or different articles of 

commerce that have been grown, 

produced, or manufactured in the 

territory of one or both of the Parties, 

and that have a minimum value-content, 

i.e., at least 35 percent of the good’s 

appraised value must be attributed to 

the cost or value of materials produced 

in one or both of the Parties plus the 

direct costs of processing operations 

performed in one or both of the Parties; 

and (3) goods that satisfy the productspecific rules set forth in Annex 3–A 

(textile or apparel goods) or Annex 

4–A (certain non-textile or non-apparel 

goods). 

Article 4.2 explains that the term 

‘‘new or different article of commerce’’ 

means a good that has been 

substantially transformed from a good or 

material that is not wholly the growth, 

product, or manufacture of one or both 

of the Parties and that has a new name, 

character, or use distinct from the good 

or material from which it was 

transformed. Article 4.3 provides that a 

good will not be considered to be a new 

or different article of commerce as the 

result of undergoing simple combining 

or packaging operations, or mere 

dilution with water or another 

substance that does not materially alter 

the characteristics of the good. 

Article 4.4 provides for the 

accumulation of production in the 

territory of one or both of the Parties in 

determining whether a good qualifies as 

originating under the OFTA. Articles 4.5 

and 4.6 set forth the rules for calculating 

the value of materials and the direct 

costs of processing operations, 

respectively, for purposes of 

determining whether a good satisfies the 

35 percent value-content requirement. 

Articles 4.7 through 4.9 consist of 

additional sub-rules applicable to 

originating goods, involving packaging 

and packing materials and containers 

for retail sale and for shipment, indirect 

materials, and transit and 

transshipment. In addition, Articles 4.10 

and 4.11 set forth the procedural 

requirements that apply under the 

OFTA, in particular with regard to 

importer claims for preferential tariff 

treatment. Article 4.14 provides 

definitions of certain terms used in 

Chapter Four of the OFTA. The basic 

rules of origin in Chapter Four of the 

OFTA are set forth in General Note 31, 

HTSUS. 

Chapter Five sets forth the customs 

operational provisions related to the 

implementation and administration of 

the OFTA. 

In order to provide transparency and 

facilitate their use, the majority of the 

OFTA implementing regulations set 

forth in this document have been 

included within new Subpart P in Part 

10 of the CBP regulations (19 CFR Part 

10). However, in those cases in which 

OFTA implementation is more 

appropriate in the context of an existing 

regulatory provision, the OFTA 

regulatory text has been incorporated in 

an existing Part within the CBP 

regulations. In addition, this document 

sets forth several cross-references and 

other consequential changes to existing 

regulatory provisions to clarify the 

relationship between those existing 

provisions and the new OFTA 

implementing regulations. The 

regulatory changes are discussed below 

in the order in which they appear in this 

document. 

Discussion of Amendments 

Part 10 

Section 10.31(f) concerns temporary 

importations under bond. It is amended 

by adding references to certain goods 

originating in Oman for which, like 

goods originating in Canada, Mexico, 

Singapore, Chile, Morocco, El Salvador, 

Guatemala, Honduras, Nicaragua, the 

Dominican Republic, Costa Rica, or 

Bahrain, no bond or other security will 

be required when imported temporarily 

for prescribed uses. The provisions of 

OFTA Article 2.5 (temporary admission 

of goods) are already reflected in 

existing temporary importation bond or 

other provisions contained in Part 10 of 

the CBP regulations and in Chapter 98 

of the HTSUS. 

Part 10, Subpart P 

General Provisions 

Section 10.861 outlines the scope of 

new Subpart P, Part 10. This section 

also clarifies that, except where the 

context otherwise requires, the 

requirements contained in Subpart P, 

Part 10 are in addition to general 

administrative and enforcement 

provisions set forth elsewhere in the 

CBP regulations. Thus, for example, the 

specific merchandise entry 

requirements contained in Subpart P, 

Part 10 are in addition to the basic entry 

requirements contained in Parts 141– 

143 of the CBP regulations. 

Section 10.862 sets forth definitions 

of common terms used in multiple 

contexts or places within Subpart P, 

Part 10. Although the majority of the 

definitions in this section are based on 

definitions contained in Article 1.3 of 

the OFTA and section 3 of the Act, other 

definitions have also been included to 

clarify the application of the regulatory 

texts. Additional definitions which 

apply in a more limited Subpart P, Part 

10 context are set forth elsewhere with 

the substantive provisions to which they 

relate. 

Import Requirements 

Section 10.863 sets forth the 

procedure for claiming OFTA tariff 

benefits at the time of entry. 

Section 10.864, as provided in OFTA 

Article 4.10(b), requires a U.S. importer, 

upon request, to submit a declaration 

setting forth all pertinent information 

concerning the growth, production, or 

manufacture of the good. Included in 

§ 10.864 is a provision that the 

declaration may be used either for a 

single importation or for multiple 

importations of identical goods. 

Section 10.865 sets forth certain 

importer obligations regarding the 

truthfulness of information and 

documents submitted in support of a 

claim for preferential tariff treatment 

under the OFTA. As provided in OFTA 

Article 4.10(a), this section states that a 

U.S. importer who makes a claim for 

preferential tariff treatment for a good is 

deemed to have certified that the good 

qualifies for such treatment. 


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Section 10.866 provides that the 

importer’s declaration is not required 

for certain non-commercial or low-value 

importations. 

Section 10.867 implements the 

portion of OFTA Article 4.10 

concerning the maintenance of records 

necessary for the preparation of the 

declaration. 

Section 10.868, which is based on 

OFTA Article 4.11.1, provides for the 

denial of OFTA tariff benefits if the 

importer fails to comply with any of the 

requirements of Subpart P, Part 10, CBP 

regulations. 

Post-Importation Duty Refund Claims 

Sections 10.869 through 10.871 

implement OFTA Article 4.11.4, which 

allows an importer, who did not claim 

OFTA tariff benefits on a qualifying 

good at the time of importation, to make 

a claim for preferential treatment and 

apply for a refund of any excess duties 

paid no later than one year after the date 

of importation. 

Rules of Origin 

Sections 10.872 through 10.880 

provide the implementing regulations 

regarding the rules of origin provisions 

of General Note 31, HTSUS, Article 3.2 

and Chapter Four of the OFTA, and 

section 202 of the Act . 

Definitions 

Section 10.872 sets forth terms that 

are defined for purposes of the rules of 

origin. 

General Rules of Origin 

Section 10.873 includes the basic 

rules of origin established in Article 4.1 

of the OFTA, section 202(b) of the Act, 

and General Note 31(b), HTSUS. 

Paragraph (a) of § 10.873 sets forth the 

three basic categories of goods that are 

considered originating goods under the 

OFTA. Paragraph (a)(1) of § 10.873 

specifies those goods that are 

considered originating goods because 

they are wholly the growth, product, or 

manufacture of one or both of the 

Parties. Paragraph (a)(2) provides that 

goods are considered originating goods 

if they: (1) Are new or different articles 

of commerce that have been grown, 

produced, or manufactured in the 

territory of one or both of the Parties; (2) 

are classified in HTSUS provisions that 

are not covered by the product-specific 

rules set forth in General Note 31(h), 

HTSUS; and (3) meet a 35 percent 

domestic-content requirement. Finally, 

paragraph (a)(3) states that goods are 

considered originating goods if: (1) They 

are classified in HTSUS provisions that 

are covered by the product-specific 

rules set forth in General Note 31(h), 

HTSUS; (2) each non-originating 

material used in the production of the 

good in the territory of one or both of 

the Parties undergoes an applicable 

change in tariff classification or 

otherwise satisfies the requirements 

specified in General Note 31(h), HTSUS; 

and (3) the goods meet any other 

requirements specified in General Note 

31, HTSUS. 

Paragraph (b) of § 10.873 sets forth the 

basic rules that apply for purposes of 

determining whether a good satisfies the 

35 percent domestic-content 

requirement referred to in § 10.873(a)(2). 

Paragraph (c) of § 10.873 implements 

Article 4.3 of the OFTA, relating to the 

simple combining or packaging or mere 

dilution exceptions to the ‘‘new or 

different article of commerce’’ 

requirement of § 10.873(a)(2). Since the 

language in Article 4.3 of the OFTA 

(and section 202(i)(7)(B) of the Act) is 

nearly identical to the language found in 

section 213(a)(2) of the Caribbean Basin 

Economic Recovery Act (‘‘CBERA’’) (19 

U.S.C. 2703(a)(2)), § 10.873(c) 

incorporates by reference the examples 

and principles set forth in § 10.195(a)(2) 

of CBP’s implementing CBERA 

regulations. 

Originating Textile or Apparel Goods 

Section 10.874(a), as provided for in 

Article 3.2.6 of the OFTA, sets forth a 

de minimis rule for certain textile or 

apparel goods that may be considered to 

qualify as originating goods even though 

they fail to satisfy the applicable change 

in tariff classification set out in General 

Note 31(h). This paragraph also includes 

an exception to the de minimis rule. 

Section 10.874(b), which is based on 

Article 3.2.7 of the OFTA, sets forth a 

special rule for textile or apparel goods 

classifiable under General Rule of 

Interpretation 3, HTSUS, as goods put 

up in sets for retail sale. 

Accumulation 

Section 10.875, which is derived from 

OFTA Article 4.4, sets forth the rule by 

which originating goods or materials 

from the territory of a Party that are 

used in the production of a good in the 

territory of the other Party will be 

considered to originate in the territory 

of such other Party. In addition, this 

section also establishes that a good or 

material that is produced by one or 

more producers in the territory of one or 

both of the Parties is an originating good 

or material if the article satisfies all of 

the applicable requirements of the rules 

of origin of the OFTA. 

Value of Materials 

Section 10.876 implements Article 4.5 

of the OFTA, relating to the calculation 

of the value of materials that may be 

applied toward satisfaction of the 35 

percent value-content requirement. 

Direct Costs of Processing Operations 

Section 10.877, which reflects Article 

4.6 of the OFTA, sets forth provisions 

regarding the calculation of direct costs 

of processing operations for purposes of 

the 35 percent value-content 

requirement. 

Packaging and Packing Materials and 

Containers for Retail Sale and for 

Shipment 

Section 10.878 is based on Article 4.7 

of the OFTA and provides that retail 

packaging materials and packing 

materials for shipment are to be 

disregarded in determining whether a 

good qualifies as originating under the 

OFTA, except that the value of such 

packaging and packing materials may be 

included for purposes of meeting the 35 

percent value-content requirement. 

Indirect Materials 

Section 10.879, which is derived from 

Article 4.8 of the OFTA, provides that 

indirect materials will be disregarded in 

determining whether a good qualifies as 

an originating good under the OFTA, 

except that the cost of such indirect 

materials may be included toward 

satisfying the 35 percent value-content 

requirement. 

Imported Directly 

Section 10.880(a) sets forth the basic 

rule, found in Article 4.1 of the OFTA, 

that a good must be imported directly 

from the territory of a Party into the 

territory of the other Party to qualify as 

an originating good under the OFTA. 

This paragraph further provides that, as 

set forth in Article 4.9 of the OFTA, a 

good will not be considered to be 

imported directly if, after exportation 

from the territory of a Party, the good 

undergoes production, manufacturing, 

or any other operation outside the 

territories of the Parties, other than 

certain minor operations. 

Paragraph (b) of § 10.880 provides that 

an importer making a claim for 

preferential tariff treatment under the 

OFTA may be required to demonstrate, 

through the submission of documentary 

evidence, that the ‘‘imported directly’’ 

requirement was satisfied. 

Tariff Preference Level 

Section 10.881 sets forth the 

procedures for claiming OFTA tariff 

benefits for certain non-originating 

cotton or man-made fiber apparel goods 

entitled to preference under an 

applicable tariff preference level 

(‘‘TPL’’). 


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Section 10.882, which is based on 

Article 3.2.8, describes the nonoriginating cotton or man-made fiber 

apparel goods that are eligible for TPL 

claims under the OFTA. 

Section 10.884 reflects Article 3.2.11 

of the OFTA. Paragraph (a) of § 10.884 

provides that an importer claiming 

preferential treatment on a nonoriginating cotton or man-made fiber 

apparel good specified in § 10.882 must 

submit, at the request of the port 

director, a declaration setting forth all 

pertinent production information. 

Paragraph (b) of § 10.884 requires that 

an importer must retain all records 

relied upon to prepare the declaration 

for a period of five years. 

Section 10.885 establishes that nonoriginating cotton or man-made fiber 

apparel goods are entitled to preferential 

tariff treatment under an applicable TPL 

only if they are imported directly from 

the territory of a Party into the territory 

of the other Party. 

Section 10.886 provides for the denial 

of a TPL claim if the importer fails to 

comply with any applicable 

requirement under Subpart P, Part 10, 

CBP regulations, including the failure to 

provide documentation, when requested 

by CBP, establishing that the good was 

imported directly from the territory of a 

Party into the territory of the other 

Party. 

Origin Verifications and 

Determinations 

Sections 10.887 implements OFTA 

Article 4.11.2 by providing that a claim 

for OFTA preferential tariff treatment, 

including any information submitted in 

support of the claim, will be subject to 

such verification as CBP deems 

necessary. This section further sets forth 

the circumstances under which a claim 

may be denied based on the results of 

the verification. 

Section 10.888 implements OFTA 

Article 4.11.3 by providing that CBP 

will issue a determination to the 

importer when CBP determines that a 

claim for OFTA preferential tariff 

treatment should be denied based on the 

results of a verification. This section 

also prescribes the information required 

to be included in the determination. 

Penalties 

Section 10.889 concerns the general 

application of penalties to OFTA 

transactions and is based on OFTA 

Article 5.9. 

Goods Returned After Repair or 

Alteration 

Section 10.890 implements OFTA 

Article 2.6 regarding duty treatment of 

goods re-entered after repair or 

alteration in Oman. 

Part 24 

A paragraph is added to § 24.23(c), 

which concerns the merchandise 

processing fee (MPF) to implement 

section 203 of the Act, providing that 

the MPF is not applicable to goods that 

qualify as originating goods of Oman or 

the United States as provided for under 

section 202 of the Act. 

Part 162 

Part 162 contains regulations 

regarding the inspection and 

examination of, among other things, 

imported merchandise. A crossreference is added to § 162.0, which is 

the scope section of the part, to refer 

readers to the additional OFTA records 

maintenance and examination 

provisions contained in new Subpart P, 

Part 10, CBP regulations. 

Part 163 

A conforming amendment is made to 

§ 163.1 to include the maintenance of 

any documentation that the importer 

may have in support of a claim for 

preference under the OFTA as an 

activity for which records must be 

maintained. Also, the list or records and 

information required for the entry of 

merchandise appearing in the Appendix 

to Part 163 (commonly known as the 

(a)(1)(A) list)) is also amended to add 

the OFTA records that the importer may 

have in support of an OFTA claim for 

preferential tariff treatment. 

Part 178 

Part 178 sets forth the control 

numbers assigned to information 

collections of CBP by the Office of 

Management and Budget, pursuant to 

the Paperwork Reduction Act of 1995, 

Public Law 104–13. The list contained 

in § 178.2 is amended to add the 

information collections used by CBP to 

determine eligibility for a tariff 

preference or other rights or benefits 

under the OFTA and the Act. 

Inapplicability of Notice and Delayed 

Effective Date Requirements 

Under section 553 of the 

Administrative Procedure Act (‘‘APA’’) 

(5 U.S.C. 553), agencies amending their 

regulations generally are required to 

publish a notice of proposed rulemaking 

in the Federal Register that solicits 

public comment on the proposed 

amendments, consider public comments 

in deciding on the final content of the 

final amendments, and publish the final 

amendments at least 30 days prior to 

their effective date. However, section 

553(a)(1) of the APA provides that the 

standard prior notice and comment 

procedures do not apply to an agency 

rulemaking that involves the foreign 

affairs function of the United States. 

CBP has determined that these interim 

regulations involve a foreign affairs 

function of the United States, as they 

implement preferential tariff treatment 

and related provisions of the OFTA. 

Therefore, the rulemaking requirements 

under the APA do not apply and this 

interim rule will be effective upon 

publication. However, CBP is soliciting 

comments in this interim rule and will 

consider comments it receives before 

issuing a final rule. 

Executive Order 12866 and Regulatory 

Flexibility Act 

CBP has determined that this 

document is not a regulation or rule 

subject to the provisions of Executive 

Order 12866 of September 30, 1993 (58 

FR 51735, October 1993), because it 

pertains to a foreign affairs function of 

the United States and implements an 

international agreement, as described 

above, and therefore is specifically 

exempted by section 3(d)(2) of 

Executive Order 12866. Because a notice 

of proposed rulemaking is not required 

under section 553(b) of the APA for the 

reasons described above, CBP notes that 

the provisions of the Regulatory 

Flexibility Act, as amended (5 U.S.C. 

601 et seq.), do not apply to this 

rulemaking. Accordingly, CBP also 

notes that this interim rule is not subject 

to the regulatory analysis requirements 

or other requirements of 5 U.S.C. 603 

and 604. 

Paperwork Reduction Act 

The collections of information in 

these regulations are under review by 

the Office of Management and Budget in 

accordance with the requirements of the 

Paperwork Reduction Act (44 U.S.C. 

3507) under control number 1651–0117. 

Under the Paperwork Reduction Act, an 

agency may not conduct or sponsor, and 

an individual is not required to respond 

to, a collection of information unless it 

displays a valid OMB control number. 

The collections of information in 

these regulations are in §§ 10.863, 

10.864, 10.881, and 10.884. This 

information is required in connection 

with claims for preferential tariff 

treatment and for the purpose of the 

exercise of other rights under the OFTA 

and the Act and will be used by CBP to 

determine eligibility for a tariff 

preference or other rights or benefits 

under the OFTA and the Act. The likely 

respondents are business organizations 

including importers, exporters and 

manufacturers. 


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Estimated total annual reporting 

burden: 20 hours. 

Estimated average annual burden per 

respondent: 12 minutes. 

Estimated number of respondents: 

100. 

Estimated annual frequency of 

responses: 1. 

Comments concerning the collections 

of information and the accuracy of the 

estimated annual burden, and 

suggestions for reducing that burden, 

should be directed to the Office of 

Management and Budget, Attention: 

Desk Officer for the Department of the 

Treasury, Office of Information and 

Regulatory Affairs, Washington, DC 

20503. A copy should also be sent to the 

Trade and Commercial Regulations 

Branch, Regulations and Rulings, U.S. 

Customs and Border Protection, 799 9th 

Street, NW., 5th Floor, Washington, DC 

20229–1179. 

Signing Authority 

This document is being issued in 

accordance with § 0.1(a)(1) of the CBP 

regulations (19 CFR 0.1(a)(1)) pertaining 

to the authority of the Secretary of the 

Treasury (or his/her delegate) to 

approve regulations related to certain 

customs revenue functions. 

List of Subjects 

19 CFR Part 10 

Alterations, Bonds, Customs duties 

and inspection, Exports, Imports, 

Preference programs, Repairs, Reporting 

and recordkeeping requirements, Trade 

agreements. 

19 CFR Part 24 

Financial and accounting procedures. 

19 CFR Part 162 

Administrative practice and 

procedure, Customs duties and 

inspection, Penalties, Trade agreements. 

19 CFR Part 163 

Administrative practice and 

procedure, Customs duties and 

inspection, Export, Import, Reporting 

and recordkeeping requirements, Trade 

agreements. 

19 CFR Part 178 

Administrative practice and 

procedure, Exports, Imports, Reporting 

and recordkeeping requirements. 

Amendments to the CBP Regulations 

■ Accordingly, chapter I of title 19, 

Code of Federal Regulations (19 CFR 

chapter I), is amended as set forth 

below. 

PART 10—ARTICLES CONDITIONALLY 

FREE, SUBJECT TO A REDUCED 

RATE, ETC. 

■ 1. The general authority citation for 

Part 10 continues to read, and the 

specific authority for new Subpart P is 

added to read as follows: 

Authority: 19 U.S.C. 66, 1202 (General 

Note 3(i), Harmonized Tariff Schedule of the 

United States), 1321, 1481, 1484, 1498, 1508, 

1623, 1624, 3314; 

* * * * * 

Sections 10.861 through 10.890 also issued 

under 19 U.S.C. 1202 (General Note 31, 

HTSUS) and Pub. L. 109–283, 120 Stat. 1191 

(19 U.S.C. 3805 note). 

■ 2. In § 10.31, paragraph (f), the last 

sentence is revised to read as follows: 

§ 10.31 Entry; bond. 

* * * * * 

(f) * * * In addition, notwithstanding 

any other provision of this paragraph, in 

the case of professional equipment 

necessary for carrying out the business 

activity, trade or profession of a 

business person, equipment for the 

press or for sound or television 

broadcasting, cinematographic 

equipment, articles imported for sports 

purposes and articles intended for 

display or demonstration, if brought 

into the United States by a resident of 

Canada, Mexico, Singapore, Chile, 

Morocco, El Salvador, Guatemala, 

Honduras, Nicaragua, the Dominican 

Republic, Costa Rica, Bahrain, or Oman 

and entered under Chapter 98, 

Subchapter XIII, HTSUS, no bond or 

other security will be required if the 

entered article is a good originating, 

within the meaning of General Notes 12, 

25, 26, 27, 29, 30, and 31, HTSUS, in the 

country of which the importer is a 

resident. 

* * * * * 

■ 3. Add Subpart P to read as follows: 

Subpart P—United States-Oman Free Trade 

Agreement 

Sec. 

General Provisions 

10.861 Scope. 

10.862 General definitions. 

Import Requirements 

10.863 Filing of claim for preferential tariff 

treatment upon importation. 

10.864 Declaration. 

10.865 Importer obligations. 

10.866 Declaration not required. 

10.867 Maintenance of records. 

10.868 Effect of noncompliance; failure to 

provide documentation regarding 

transshipment. 

Post-Importation Duty Refund Claims 

10.869 Right to make post-importation 

claim and refund duties. 

10.870 Filing procedures. 

10.871 CBP processing procedures. 

Rules of Origin 

10.872 Definitions. 

10.873 Originating goods. 

10.874 Textile or apparel goods. 

10.875 Accumulation. 

10.876 Value of materials. 

10.877 Direct costs of processing 

operations. 

10.878 Packaging and packing materials 

and containers for retail sale and for 

shipment. 

10.879 Indirect materials. 

10.880 Imported directly. 

Tariff Preference Level 

10.881 Filing of claim for tariff preference 

level. 

10.882 Goods eligible for tariff preference 

claims. 

10.883 [Reserved] 

10.884 Declaration. 

10.885 Transshipment of non-originating 

apparel goods. 

10.886 Effect of non-compliance; failure to 

provide documentation regarding 

transshipment of non-originating apparel 

goods. 

Origin Verifications and Determinations 

10.887 Verification and justification of 

claim for preferential treatment. 

10.888 Issuance of negative origin 

determinations. 

Penalties 

10.889 Violations relating to the OFTA. 

Goods Returned After Repair or Alteration 

10.890 Goods re-entered after repair or 

alteration in Oman. 

Subpart P—United States-Oman Free 

Trade Agreement 

General Provisions 

§ 10.861 Scope. 

This subpart implements the duty 

preference and related customs 

provisions applicable to imported goods 

under the United States-Oman Free 

Trade Agreement (the OFTA) signed on 

January 19, 2006, and under the United 

States-Oman Free Trade Agreement 

Implementation Act (the Act; 120 Stat. 

1191). Except as otherwise specified in 

this subpart, the procedures and other 

requirements set forth in this subpart 

are in addition to the customs 

procedures and requirements of general 

application contained elsewhere in this 

chapter. Additional provisions 

implementing certain aspects of the 

OFTA and the Act are contained in 

Parts 24, 162, and 163 of this chapter. 

§ 10.862 General definitions. 

As used in this subpart, the following 

terms will have the meanings indicated 

unless either the context in which they 

are used requires a different meaning or 


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a different definition is prescribed for a 

particular section of this subpart: 

(a) Claim for preferential tariff 

treatment. ‘‘Claim for preferential tariff 

treatment’’ means a claim that a good is 

entitled to the duty rate applicable 

under the OFTA to an originating good 

or other good specified in the OFTA, 

and to an exemption from the 

merchandise processing fee; 

(b) Customs duty. ‘‘Customs duty’’ 

includes any customs or import duty 

and a charge of any kind imposed in 

connection with the importation of a 

good, including any form of surtax or 

surcharge in connection with such 

importation, but does not include any: 

(1) Charge equivalent to an internal 

tax imposed consistently with Article 

III:2 of the GATT 1994, in respect of 

like, directly competitive, or 

substitutable goods of the Party, or in 

respect of goods from which the 

imported good has been manufactured 

or produced in whole or in part; 

(2) Antidumping or countervailing 

duty; and 

(3) Fee or other charge in connection 

with importation; 

(c) Days. ‘‘Days’’ means calendar days; 

(d) Enterprise. ‘‘Enterprise’’ means any 

entity constituted or organized under 

applicable law, whether or not for 

profit, and whether privately-owned or 

governmentally-owned or controlled, 

including any corporation, trust, 

partnership, sole proprietorship, joint 

venture, association, or similar 

organization; 

(e) Foreign material. ‘‘Foreign 

material’’ means a material other than a 

material produced in the territory of one 

or both of the Parties; 

(f) GATT 1994. ‘‘GATT 1994’’ means 

the General Agreement on Tariffs and 

Trade 1994, which is part of the WTO 

Agreement; 

(g) Good. ‘‘Good’’ means any 

merchandise, product, article, or 

material; 

(h) Harmonized System. ‘‘Harmonized 

System (HS)’’ means the Harmonized 

Commodity Description and Coding 

System, including its General Rules of 

Interpretation, 

Section Notes, and Chapter Notes, as 

adopted and implemented by the Parties 

in their respective tariff laws; 

(i) Heading. ‘‘Heading’’ means the first 

four digits in the tariff classification 

number under the Harmonized System; 

(j) HTSUS. ‘‘HTSUS’’ means the 

Harmonized Tariff Schedule of the 

United States as promulgated by the 

U.S. International Trade Commission; 

(k) Originating. ‘‘Originating’’ means a 

good qualifying under the rules of origin 

set forth in General Note 31, HTSUS, 

and OFTA Chapter Three (Textiles and 

apparel) or Chapter Four (Rules of 

Origin); 

(l) Party. ‘‘Party’’ means the United 

States or the Sultanate of Oman; 

(m) Person. ‘‘Person’’ means a natural 

person or an enterprise; 

(n) Preferential tariff treatment. 

‘‘Preferential tariff treatment’’ means the 

duty rate applicable under the OFTA to 

an originating good and an exemption 

from the merchandise processing fee; 

(o) Subheading. ‘‘Subheading’’ means 

the first six digits in the tariff 

classification number under the 

Harmonized System; 

(p) Textile or apparel good. ‘‘Textile or 

apparel good’’ means a good listed in the 

Annex to the Agreement on Textiles and 

Clothing (commonly referred to as ‘‘the 

ATC’’), which is part of the WTO 

Agreement; 

(q) Territory. ‘‘Territory’’ means: 

(1) With respect to Oman, all the 

lands of Oman within its geographical 

boundaries, the internal waters, 

maritime areas including the territorial 

sea, and airspace under its sovereignty, 

and the exclusive economic zone and 

continental shelf where Oman exercises 

sovereign rights and jurisdiction in 

accordance with its domestic law and 

international law, including the United 

Nations Convention on the Law of the 

Sea; and 

(2) With respect to the United States, 

(i) The customs territory of the United 

States, which includes the 50 states, the 

District of Columbia, and Puerto Rico, 

(ii) The foreign trade zones located in 

the United States and Puerto Rico, and 

(iii) Any areas beyond the territorial 

seas of the United States within which, 

in accordance with international law 

and its domestic law, the United States 

may exercise rights with respect to the 

seabed and subsoil and their natural 

resources; and 

(r) WTO Agreement. ‘‘WTO 

Agreement’’ means the Marrakesh 

Agreement Establishing the World Trade 

Organization of April 15, 1994. 

Import Requirements 

§ 10.863 Filing of claim for preferential 

tariff treatment upon importation. 

An importer may make a claim for 

OFTA preferential tariff treatment for an 

originating good by including on the 

entry summary, or equivalent 

documentation, the symbol ‘‘OM’’ as a 

prefix to the subheading of the HTSUS 

under which each qualifying good is 

classified, or by the method specified 

for equivalent reporting via an 

authorized electronic data interchange 

system. 

§ 10.864 Declaration. 

(a) Contents. An importer who claims 

preferential tariff treatment for a good 

under the OFTA must submit to CBP, at 

the request of the port director, a 

declaration setting forth all pertinent 

information concerning the growth, 

production, or manufacture of the good. 

A declaration submitted to CBP under 

this paragraph: 

(1) Need not be in a prescribed format 

but must be in writing or must be 

transmitted electronically pursuant to 

any electronic means authorized by CBP 

for that purpose; 

(2) Must include the following 

information: 

(i) The legal name, address, 

telephone, and e-mail address (if any) of 

the importer of record of the good; 

(ii) The legal name, address, 

telephone, and e-mail address (if any) of 

the responsible official or authorized 

agent of the importer signing the 

declaration (if different from the 

information required by paragraph 

(a)(2)(i) of this section); 

(iii) The legal name, address, 

telephone and e-mail address (if any) of 

the exporter of the good (if different 

from the producer); 

(iv) The legal name, address, 

telephone and e-mail address (if any) of 

the producer of the good (if known); 

(v) A description of the good, which 

must be sufficiently detailed to relate it 

to the invoice and HS nomenclature, 

including quantity, numbers, invoice 

numbers, and bills of lading; 

(vi) A description of the operations 

performed in the growth, production, or 

manufacture of the good in territory of 

one or both of the Parties and, where 

applicable, identification of the direct 

costs of processing operations; 

(vii) A description of any materials 

used in the growth, production, or 

manufacture of the good that are wholly 

the growth, product, or manufacture of 

one or both of the Parties, and a 

statement as to the value of such 

materials; 

(viii) A description of the operations 

performed on, and a statement as to the 

origin and value of, any materials used 

in the article that are claimed to have 

been sufficiently processed in the 

territory of one or both of the Parties so 

as to be materials produced in one or 

both of the Parties, or are claimed to 

have undergone an applicable change in 

tariff classification specified in General 

Note 31(h), HTSUS; and 

(ix) A description of the origin and 

value of any foreign materials used in 

the good that have not been 

substantially transformed in the 

territory of one or both of the Parties, or 

have not undergone an applicable 


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change in tariff classification specified 

in General Note 31(h), HTSUS; 

(3) Must include a statement, in 

substantially the following form: ‘‘I 

certify that: 

The information on this document is true 

and accurate and I assume the responsibility 

for proving such representations. I 

understand that I am liable for any false 

statements or material omissions made on or 

in connection with this document; 

I agree to maintain and present upon 

request, documentation necessary to support 

these representations; 

The goods comply with all the 

requirements for preferential tariff treatment 

specified for those goods in the United 

States-Oman Free Trade Agreement; and 

This document consists of ___ pages, 

including all attachments.’’ 

(b) Responsible official or agent. The 

declaration must be signed and dated by 

a responsible official of the importer or 

by the importer’s authorized agent 

having knowledge of the relevant facts. 

(c) Language. The declaration must be 

completed in the English language. 

(d) Applicability of declaration. The 

declaration may be applicable to: 

(1) A single importation of a good into 

the United States, including a single 

shipment that results in the filing of one 

or more entries and a series of 

shipments that results in the filing of 

one entry; or 

(2) Multiple importations of identical 

goods into the United States that occur 

within a specified blanket period, not 

exceeding 12 months, set out in the 

declaration. For purposes of this 

paragraph, ‘‘identical goods’’ means 

goods that are the same in all respects 

relevant to the production that qualifies 

the goods for preferential tariff 

treatment. 

§ 10.865 Importer obligations. 

(a) General. An importer who makes 

a claim for preferential tariff treatment 

under § 10.863 of this subpart: 

(1) Will be deemed to have certified 

that the good is eligible for preferential 

tariff treatment under the OFTA; 

(2) Is responsible for the truthfulness 

of the information and data contained in 

the declaration provided for in § 10.864 

of this subpart; and 

(3) Is responsible for submitting any 

supporting documents requested by CBP 

and for the truthfulness of the 

information contained in those 

documents. CBP will allow for the 

direct submission by the exporter or 

producer of business confidential or 

other sensitive information, including 

cost and sourcing information. 

(b) Information provided by exporter 

or producer. The fact that the importer 

has made a claim for preferential tariff 

treatment or prepared a declaration 

based on information provided by an 

exporter or producer will not relieve the 

importer of the responsibility referred to 

in paragraph (a) of this section. 

§ 10.866 Declaration not required. 

(a) General. Except as otherwise 

provided in paragraph (b) of this 

section, an importer will not be required 

to submit a declaration under § 10.864 

of this subpart for: 

(1) A non-commercial importation of 

a good; or 

(2) A commercial importation for 

which the value of the originating goods 

does not exceed U.S. $2,500. 

(b) Exception. If the port director 

determines that an importation 

described in paragraph (a) of this 

section may reasonably be considered to 

have been carried out or planned for the 

purpose of evading compliance with the 

rules and procedures governing claims 

for preference under the OFTA, the port 

director will notify the importer that for 

that importation the importer must 

submit to CBP a declaration. The 

importer must submit such a declaration 

within 30 days from the date of the 

notice. Failure to timely submit the 

declaration will result in denial of the 

claim for preferential tariff treatment. 

§ 10.867 Maintenance of records. 

(a) General. An importer claiming 

preferential tariff treatment for a good 

under § 10.863 of this subpart must 

maintain, for five years after the date of 

the claim for preferential tariff 

treatment, all records and documents 

necessary for the preparation of the 

declaration. 

(b) Applicability of other 

recordkeeping requirements. The 

records and documents referred to in 

paragraph (a) of this section are in 

addition to any other records required to 

be made, kept, and made available to 

CBP under Part 163 of this chapter. 

(c) Method of maintenance. The 

records and documents referred to in 

paragraph (a) of this section must be 

maintained by importers as provided in 

§ 163.5 of this chapter. 

§ 10.868 Effect of noncompliance; failure 

to provide documentation regarding 

transshipment. 

(a) General. If the importer fails to 

comply with any requirement under this 

subpart, including submission of a 

complete declaration under § 10.864 of 

this subpart, when requested, the port 

director may deny preferential tariff 

treatment to the imported good. 

(b) Failure to provide documentation 

regarding transshipment. Where the 

requirements for preferential tariff 

treatment set forth elsewhere in this 

subpart are met, the port director 

nevertheless may deny preferential 

treatment to a good if the good is 

shipped through or transshipped in the 

territory of a country other than a Party, 

and the importer of the good does not 

provide, at the request of the port 

director, evidence demonstrating to the 

satisfaction of the port director that the 

good was imported directly from the 

territory of a Party into the territory of 

the other Party (see § 10.880 of this 

subpart). 

Post-Importation Duty Refund Claims 

§ 10.869 Right to make post-importation 

claim and refund duties. 

Notwithstanding any other available 

remedy, where a good would have 

qualified as an originating good when it 

was imported into the United States but 

no claim for preferential treatment was 

made, the importer of that good may file 

a claim for a refund of any excess duties 

at any time within one year after the 

date of importation of the good in 

accordance with the procedures set 

forth in § 10.870 of this subpart. Subject 

to the provisions of § 10.868 of this 

subpart, CBP may refund any excess 

duties by liquidation or reliquidation of 

the entry covering the good in 

accordance with § 10.871(c) of this part. 

§ 10.870 Filing procedures. 

(a) Place of filing. A post-importation 

claim for a refund under § 10.869 of this 

subpart must be filed with the director 

of the port at which the entry covering 

the good was filed. 

(b) Contents of claim. A postimportation claim for a refund must be 

filed by presentation of the following: 

(1) A written declaration stating that 

the good qualified as an originating 

good at the time of importation and 

setting forth the number and date of the 

entry or entries covering the good; 

(2) A written statement indicating 

whether or not the importer of the good 

provided a copy of the entry summary 

or equivalent documentation to any 

other person. If such documentation 

was provided, the statement must 

identify each recipient by name, CBP 

identification number and address and 

must specify the date on which the 

documentation was provided; and 

(3) A written statement indicating 

whether or not any person has filed a 

protest relating to the good under any 

provision of law; and if any such protest 

has been filed, the statement must 

identify the protest by number and date. 

§ 10.871 CBP processing procedures. 

(a) Status determination. After receipt 

of a post-importation claim under 

§ 10.870 of this subpart, the port 


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director will determine whether the 

entry covering the good has been 

liquidated and, if liquidation has taken 

place, whether the liquidation has 

become final. 

(b) Pending protest or judicial review. 

If the port director determines that any 

protest relating to the good has not been 

finally decided, the port director will 

suspend action on the claim for refund 

filed under this subpart until the 

decision on the protest becomes final. If 

a summons involving the tariff 

classification or dutiability of the good 

is filed in the Court of International 

Trade, the port director will suspend 

action on the claim for refund filed 

under this subpart until judicial review 

has been completed. 

(c) Allowance of claim. (1) 

Unliquidated entry. If the port director 

determines that a claim for a refund 

filed under this subpart should be 

allowed and the entry covering the good 

has not been liquidated, the port 

director will take into account the claim 

for a refund under this subpart in 

connection with the liquidation of the 

entry. 

(2) Liquidated entry. If the port 

director determines that a claim for a 

refund filed under this subpart should 

be allowed and the entry covering the 

good has been liquidated, whether or 

not the liquidation has become final, the 

entry must be reliquidated in order to 

effect a refund of duties pursuant to this 

subpart. If the entry is otherwise to be 

reliquidated based on administrative 

review of a protest or as a result of 

judicial review, the port director will 

reliquidate the entry taking into account 

the claim for refund under this subpart. 

(d) Denial of claim. (1) General. The 

port director may deny a claim for a 

refund filed under § 10.870 of this 

subpart if the claim was not filed timely, 

if the importer has not complied with 

the requirements of § 10.868 and 

§ 10.870 of this subpart, or if, following 

an origin verification under § 10.887 of 

this subpart, the port director 

determines either that the imported 

good did not qualify as an originating 

good at the time of importation or that 

a basis exists upon which preferential 

tariff treatment may be denied under 

§ 10.887 of this subpart. 

(2) Unliquidated entry. If the port 

director determines that a claim for a 

refund filed under this subpart should 

be denied and the entry covering the 

good has not been liquidated, the port 

director will deny the claim in 

connection with the liquidation of the 

entry, and notice of the denial and the 

reason for the denial will be provided to 

the importer in writing or via an 

authorized electronic data interchange 

system. 

(3) Liquidated entry. If the port 

director determines that a claim for a 

refund filed under this subpart should 

be denied and the entry covering the 

good has been liquidated, whether or 

not the liquidation has become final, the 

claim may be denied without 

reliquidation of the entry. If the entry is 

otherwise to be reliquidated based on 

administrative review of a protest or as 

a result of judicial review, such 

reliquidation may include denial of the 

claim filed under this subpart. In either 

case, the port director will give the 

importer notice of the denial and the 

reason for the denial in writing or via 

an authorized electronic data 

interchange system. 

Rules of Origin 

§ 10.872 Definitions. 

For purposes of §§ 10.872 through 

10.880: 

(a) Exporter. ‘‘Exporter’’ means a 

person who exports goods from the 

territory of a Party; 

(b) Generally Accepted Accounting 

Principles. ‘‘Generally Accepted 

Accounting Principles’’ means the 

recognized consensus or substantial 

authoritative support in the territory of 

a Party, with respect to the recording of 

revenues, expenses, costs, assets, and 

liabilities, the disclosure of information, 

and the preparation of financial 

statements. These standards may 

encompass broad guidelines of general 

application as well as detailed 

standards, practices, and procedures; 

(c) Good. ‘‘Good’’ means any 

merchandise, product, article, or 

material; 

(d) Goods wholly the growth, product, 

or manufacture of one or both of the 

Parties. ‘‘Goods wholly the growth, 

product, or manufacture of one or both 

of the Parties’’ means: 

(1) Mineral goods extracted in the 

territory of one or both of the Parties; 

(2) Vegetable goods, as such goods are 

defined in the HTSUS, harvested in the 

territory of one or both of the Parties; 

(3) Live animals born and raised in 

the territory of one or both of the 

Parties; 

(4) Goods obtained from live animals 

raised in the territory of one or both of 

the Parties; 

(5) Goods obtained from hunting, 

trapping, or fishing in the territory of 

one or both of the Parties; 

(6) Goods (fish, shellfish, and other 

marine life) taken from the sea by 

vessels registered or recorded with a 

Party and flying its flag; 

(7) Goods produced from goods 

referred to in paragraph (d)(6) of this 

section on board factory ships registered 

or recorded with that Party and flying 

its flag; 

(8) Goods taken by a Party or a person 

of a Party from the seabed or beneath 

the seabed outside territorial waters, 

provided that a Party has rights to 

exploit such seabed; 

(9) Goods taken from outer space, 

provided they are obtained by a Party or 

a person of a Party and not processed in 

the territory of a non-Party; 

(10) Waste and scrap derived from: 

(i) Production or manufacture in the 

territory of one or both of the Parties, or 

(ii) Used goods collected in the 

territory of one or both of the Parties, 

provided such goods are fit only for the 

recovery of raw materials; 

(11) Recovered goods derived in the 

territory of a Party from used goods, and 

utilized in the territory of that Party in 

the production of remanufactured 

goods; and 

(12) Goods produced in the territory 

of one or both of the Parties exclusively 

from goods referred to in paragraphs 

(d)(1) through (d)(10) of this section, or 

from their derivatives, at any stage of 

production; 

(e) Importer. ‘‘Importer’’ means a 

person who imports goods into the 

territory of a Party; 

(f) Indirect material. ‘‘Indirect 

material’’ means a good used in the 

growth, production, manufacture, 

testing, or inspection of a good but not 

physically incorporated into the good, 

or a good used in the maintenance of 

buildings or the operation of equipment 

associated with the growth, production, 

or manufacture of a good, including: 

(1) Fuel and energy; 

(2) Tools, dies, and molds; 

(3) Spare parts and materials used in 

the maintenance of equipment and 

buildings; 

(4) Lubricants, greases, compounding 

materials, and other materials used in 

the growth, production, or manufacture 

of a good or used to operate equipment 

and buildings; 

(5) Gloves, glasses, footwear, clothing, 

safety equipment, and supplies; 

(6) Equipment, devices, and supplies 

used for testing or inspecting the good; 

(7) Catalysts and solvents; and 

(8) Any other goods that are not 

incorporated into the good but the use 

of which in the growth, production, or 

manufacture of the good can reasonably 

be demonstrated to be a part of that 

growth, production, or manufacture; 

(g) Material. ‘‘Material’’ means a good, 

including a part or ingredient, that is 

used in the growth, production, or 

manufacture of another good that is a 

new or different article of commerce 

that has been grown, produced, or 


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manufactured in one or both of the 

Parties; 

(h) Material produced in the territory 

of one or both of the Parties. ‘‘Material 

produced in the territory of one or both 

of the Parties’’ means a good that is 

either wholly the growth, product, or 

manufacture of one or both of the 

Parties, or a new or different article of 

commerce that has been grown, 

produced, or manufactured in the 

territory of one or both of the Parties; 

(i) New or different article of 

commerce. ‘‘New or different article of 

commerce’’ means, except as provided 

in § 10.873(c) of this subpart, a good 

that: 

(1) Has been substantially transformed 

from a good or material that is not 

wholly the growth, product, or 

manufacture of one of both of the 

Parties; and 

(2) Has a new name, character, or use 

distinct from the good or material from 

which it was transformed; 

(j) Non-originating material. ‘‘Nonoriginating material’’ means a material 

that does not qualify as originating 

under this subpart or General Note 31, 

HTSUS; 

(k) Packing materials and containers 

for shipment. ‘‘Packing materials and 

containers for shipment’’ means the 

goods used to protect a good during its 

transportation to the United States, and 

does not include the packaging 

materials and containers in which a 

good is packaged for retail sale; 

(l) Recovered goods. ‘‘Recovered 

goods’’ means materials in the form of 

individual parts that result from: 

(1) The disassembly of used goods 

into individual parts; and 

(2) The cleaning, inspecting, testing, 

or other processing of those parts as 

necessary for improvement to sound 

working condition; 

(m) Remanufactured good. 

‘‘Remanufactured good’’ means an 

industrial good that is assembled in the 

territory of a Party and that: 

(1) Is entirely or partially comprised 

of recovered goods; 

(2) Has a similar life expectancy to a 

like good that is new; and 

(3) Enjoys the factory warranty similar 

to that of a like good that is new; 

(n) Simple combining or packaging 

operations. ‘‘Simple combining or 

packaging operations’’ means operations 

such as adding batteries to electronic 

devices, fitting together a small number 

of components by bolting, gluing, or 

soldering, and repacking or packaging 

components together; and 

(o) Substantially transformed. 

‘‘Substantially transformed’’ means, with 

respect to a good or material, changed 

as the result of a manufacturing or 

processing operation so that the good 

loses its separate identity in the 

manufacturing or processing operation 

and: 

(1) The good or material is converted 

from a good that has multiple uses into 

a good or material that has limited uses; 

(2) The physical properties of the 

good or material are changed to a 

significant extent; or 

(3) The operation undergone by the 

good or material is complex by reason 

of the number of different processes and 

materials involved and the time and 

level of skill required to perform those 

processes. 

§ 10.873 Originating goods. 

(a) General. A good will be considered 

an originating good under the OFTA 

when imported directly from the 

territory of a Party into the territory of 

the other Party only if: 

(1) The good is wholly the growth, 

product, or manufacture of one or both 

of the Parties; 

(2) The good is a new or different 

article of commerce, as defined in 

§ 10.872(i) of this subpart, that has been 

grown, produced, or manufactured in 

the territory of one or both of the 

Parties, is provided for in a heading or 

subheading of the HTSUS that is not 

covered by the product-specific rules set 

forth in General Note 31(h), HTSUS, and 

meets the value-content requirement 

specified in paragraph (b) of this 

section; or 

(3) The good is provided for in a 

heading or subheading of the HTSUS 

covered by the product-specific rules set 

forth in General Note 31(h), HTSUS, 

and: 

(i)(A) Each of the non-originating 

materials used in the production of the 

good undergoes an applicable change in 

tariff classification specified in General 

Note 31(h), HTSUS, as a result of 

production occurring entirely in the 

territory of one or both of the Parties; or 

(B) The good otherwise satisfies the 

requirements specified in General Note 

31(h), HTSUS; and 

(ii) The good meets any other 

requirements specified in General Note 

31, HTSUS. 

(b) Value-content requirement. A good 

described in paragraph (a)(2) of this 

section will be considered an 

originating good under the OFTA only 

if the sum of the value of materials 

produced in one or both of the Parties, 

plus the direct costs of processing 

operations performed in one or both of 

the Parties, is not less than 35 percent 

of the appraised value of the good at the 

time the good is entered into the 

territory of the United States. 

(c) Combining, packaging, and 

diluting operations. For purposes of this 

subpart, a good will not be considered 

a new or different article of commerce 

by virtue of having undergone simple 

combining or packaging operations, or 

mere dilution with water or another 

substance that does not materially alter 

the characteristics of the good. The 

principles and examples set forth in 

§ 10.195(a)(2) of this part will apply 

equally for purposes of this paragraph. 

§ 10.874 Textile or apparel goods. 

(a) De minimis. (1) General. Except as 

provided in paragraph (a)(2) of this 

section, a textile or apparel good that is 

not an originating good under the OFTA 

because certain fibers or yarns used in 

the production of the component of the 

good that determines the tariff 

classification of the good do not 

undergo an applicable change in tariff 

classification set out in General Note 

31(h), HTSUS, will be considered to be 

an originating good if the total weight of 

all such fibers or yarns is not more than 

seven percent of the total weight of that 

component. 

(2) Exception. A textile or apparel 

good containing elastomeric yarns in the 

component of the good that determines 

the tariff classification of the good will 

be considered to be an originating good 

only if such yarns are wholly formed in 

the territory of a Party. 

(b) Textile or apparel goods put up in 

sets. Notwithstanding the specific rules 

specified in General Note 31(h), HTSUS, 

textile or apparel goods classifiable as 

goods put up in sets for retail sale as 

provided for in General Rule of 

Interpretation 3, HTSUS, will not be 

considered to be originating goods 

under the OFTA unless each of the 

goods in the set is an originating good 

or the total value of the non-originating 

goods in the set does not exceed ten 

percent of the appraised value of the set. 

§ 10.875 Accumulation. 

(a) An originating good or material 

produced in the territory of one or both 

of the Parties that is incorporated into 

a good in the territory of the other Party 

will be considered to originate in the 

territory of the other Party. 

(b) A good that is grown, produced, or 

manufactured in the territory of one or 

both of the Parties by one or more 

producers is an originating good if the 

good satisfies the requirements of 

§ 10.873 of this subpart and all other 

applicable requirements of General Note 

31, HTSUS. 

§ 10.876 Value of materials. 

(a) General. For purposes of 

§ 10.873(b) of this subpart and, except as 


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provided in paragraph (b) of this 

section, the value of a material 

produced in the territory of one or both 

of the Parties includes the following: 

(1) The price actually paid or payable 

for the material by the producer of the 

good; 

(2) The freight, insurance, packing 

and all other costs incurred in 

transporting the material to the 

producer’s plant, if such costs are not 

included in the price referred to in 

paragraph (a)(1) of this section; 

(3) The cost of waste or spoilage 

resulting from the use of the material in 

the growth, production, or manufacture 

of the good, less the value of recoverable 

scrap; and 

(4) Taxes or customs duties imposed 

on the material by one or both of the 

Parties, if the taxes or customs duties 

are not remitted upon exportation from 

the territory of a Party. 

(b) Exception. If the relationship 

between the producer of a good and the 

seller of a material influenced the price 

actually paid or payable for the material, 

or if there is no price actually paid or 

payable by the producer for the 

material, the value of the material 

produced in the territory of one or both 

of the Parties includes the following: 

(1) All expenses incurred in the 

growth, production, or manufacture of 

the material, including general 

expenses; 

(2) A reasonable amount for profit; 

and 

(3) The freight, insurance, packing, 

and all other costs incurred in 

transporting the material to the 

producer’s plant. 

§ 10.877 Direct costs of processing 

operations. 

(a) Items included. For purposes of 

§ 10.873(b) of this subpart, the words 

‘‘direct costs of processing operations’’, 

with respect to a good, mean those costs 

either directly incurred in, or that can 

be reasonably allocated to, the growth, 

production, or manufacture of the good 

in the territory of one or both of the 

Parties. Such costs include, to the extent 

they are includable in the appraised 

value of the good when imported into a 

Party, the following: 

(1) All actual labor costs involved in 

the growth, production, or manufacture 

of the specific good, including fringe 

benefits, on-the-job training, and the 

costs of engineering, supervisory, 

quality control, and similar personnel; 

(2) Tools, dies, molds, and other 

indirect materials, and depreciation on 

machinery and equipment that are 

allocable to the specific good; 

(3) Research, development, design, 

engineering, and blueprint costs, to the 

extent that they are allocable to the 

specific good; 

(4) Costs of inspecting and testing the 

specific good; and 

(5) Costs of packaging the specific 

good for export to the territory of the 

other Party. 

(b) Items not included. For purposes 

of § 10.873(b) of this subpart, the words 

‘‘direct costs of processing operations’’ 

do not include items that are not 

directly attributable to the good or are 

not costs of growth, production, or 

manufacture of the good. These include, 

but are not limited to: 

(1) Profit; and 

(2) General expenses of doing 

business that are either not allocable to 

the good or are not related to the 

growth, production, or manufacture of 

the good, such as administrative 

salaries, casualty and liability 

insurance, advertising, and salesmen’s 

salaries, commissions, or expenses. 

§ 10.878 Packaging and packing materials 

and containers for retail sale and for 

shipment. 

Packaging materials and containers in 

which a good is packaged for retail sale 

and packing materials and containers 

for shipment are to be disregarded in 

determining whether a good qualifies as 

an originating good under § 10.873 of 

this subpart and General Note 31, 

HTSUS, except that the value of such 

packaging and packing materials and 

containers may be included in meeting 

the value-content requirement specified 

in § 10.873(b) of this subpart. 

§ 10.879 Indirect materials. 

Indirect materials are to be 

disregarded in determining whether a 

good qualifies as an originating good 

under § 10.873 of this subpart and 

General Note 31, HTSUS, except that 

the cost of such indirect materials may 

be included in meeting the valuecontent requirement specified in 

§ 10.873(b) of this subpart. 

§ 10.880 Imported directly. 

(a) General. To qualify as an 

originating good under the OFTA, a 

good must be imported directly from the 

territory of a Party into the territory of 

the other Party. For purposes of this 

subpart, the words ‘‘imported directly’’ 

mean: 

(1) Direct shipment from the territory 

of a Party into the territory of the other 

Party without passing through the 

territory of a non-Party; or 

(2) If the shipment passed through the 

territory of a non-Party, the good, upon 

arrival in the territory of a Party, will be 

considered to be ‘‘imported directly’’ 

only if the good did not undergo 

production, manufacturing, or any other 

operation outside the territories of the 

Parties, other than unloading, reloading, 

or any other operation necessary to 

preserve the good in good condition or 

to transport the good to the territory of 

a Party. Operations that may be 

performed outside the territories of the 

Parties include inspection, removal of 

dust that accumulates during shipment, 

ventilation, spreading out or drying, 

chilling, replacing salt, sulfur dioxide, 

or aqueous solutions, replacing 

damaged packing materials and 

containers, and removal of units of the 

good that are spoiled or damaged and 

present a danger to the remaining units 

of the good, or to transport the good to 

the territory of a Party. 

(b) Documentary evidence. An 

importer making a claim for preferential 

tariff treatment under the OFTA for an 

originating good may be required to 

demonstrate, to CBP’s satisfaction, that 

the good was ‘‘imported directly’’ from 

the territory of a Party into the territory 

of the other Party, as that term is 

defined in paragraph (a) of this section. 

An importer may demonstrate 

compliance with this section by 

submitting documentary evidence. Such 

evidence may include, but is not limited 

to, bills of lading, airway bills, packing 

lists, commercial invoices, receiving 

and inventory records, and customs 

entry and exit documents. 

Tariff Preference Level 

§ 10.881 Filing of claim for tariff preference 

level. 

A cotton or man-made fiber apparel 

good described in § 10.882 of this 

subpart that does not qualify as an 

originating good under § 10.873 of this 

subpart may nevertheless be entitled to 

preferential tariff treatment under the 

OFTA under an applicable tariff 

preference level (TPL). To make a TPL 

claim, the importer must include on the 

entry summary, or equivalent 

documentation, the applicable 

subheading in Chapter 99 of the HTSUS 

(9916.99.20) immediately above the 

applicable subheading in Chapter 61 or 

Chapter 62 of the HTSUS under which 

each non-originating cotton or manmade fiber apparel good is classified. 

§ 10.882 Goods eligible for tariff 

preference claims. 

Cotton or man-made fiber apparel 

goods provided for in Chapters 61 or 62 

of the HTSUS that are cut or knit to 

shape, or both, and sewn or otherwise 

assembled in the territory of Oman from 

fabric or yarn produced or obtained 

outside the territory of Oman or the 

United States are eligible for a TPL 

claim filed under § 10.881 of this 


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subpart (subject to the quantitative 

limitations set forth in U.S. Note 13, 

Subchapter XVI, Chapter 99, HTSUS). 

§ 10.883 [Reserved] 

§ 10.884 Declaration. 

(a) General. An importer who claims 

preferential tariff treatment on a nonoriginating cotton or man-made fiber 

good specified in § 10.882 of this 

subpart must submit, at the request of 

the port 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 statement as to any 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. 

§ 10.885 Transshipment of non-originating 

apparel goods. 

(a) General. To qualify for preferential 

tariff treatment under an applicable 

TPL, a good must be imported directly 

from the territory of a Party into the 

territory of the other Party. For purposes 

of this subpart, the words ‘‘imported 

directly’’ mean: 

(1) Direct shipment from the territory 

of a Party into the territory of the other 

Party without passing through the 

territory of a non-Party; or 

(2) If the shipment passed through the 

territory of a non-Party, the good, upon 

arrival in the territory of a Party, will be 

considered to be ‘‘imported directly’’ 

only if the good did not undergo 

production, manufacturing, or any other 

operation outside the territories of the 

Parties, other than unloading, reloading, 

or any other operation necessary to 

preserve the good in good condition or 

to transport the good to the territory of 

a Party. Operations that may be 

performed outside the territories of the 

Parties include inspection, removal of 

dust that accumulates during shipment, 

ventilation, spreading out or drying, 

chilling, replacing salt, sulfur dioxide, 

or aqueous solutions, replacing 

damaged packing materials and 

containers, and removal of units of the 

good that are spoiled or damaged and 

present a danger to the remaining units 

of the good, or to transport the good to 

the territory of a Party. 

(b) Documentary evidence. An 

importer making a claim for preferential 

tariff treatment under an applicable TPL 

may be required to demonstrate, to 

CBP’s satisfaction, that the good was 

‘‘imported directly’’ from the territory of 

a Party into the territory of the other 

Party, as that term is defined in 

paragraph (a) of this section. An 

importer may demonstrate compliance 

with this section by submitting 

documentary evidence. Such evidence 

may include, but is not limited to, bills 

of lading, airway bills, packing lists, 

commercial invoices, receiving and 

inventory records, and customs entry 

and exit documents. 

§ 10.886 Effect of non-compliance; failure 

to provide documentation regarding 

transshipment of non-originating apparel 

goods. 

(a) General. If an importer of a good 

for which a TPL claim is made fails to 

comply with any applicable 

requirement under this subpart, the port 

director may deny preferential tariff 

treatment to the imported good. 

(b) Failure to provide documentation 

regarding transshipment. Where the 

requirements for preferential tariff 

treatment set forth elsewhere in this 

subpart are met, the port director 

nevertheless may deny preferential tariff 

treatment to a good for which a TPL 

claim is made if the good is shipped 

through or transshipped in a country 

other than a Party, and the importer of 

the good does not provide, at the request 

of the port director, evidence 

demonstrating to the satisfaction of the 

port director that the requirements set 

forth in § 10.885 of this subpart were 

met. 

Origin Verifications and 

Determinations 

§ 10.887 Verification and justification of 

claim for preferential treatment. 

(a) Verification. A claim for 

preferential treatment made under 

§ 10.863 or § 10.870 of this subpart, 

including any declaration or other 

information submitted to CBP in 

support of the claim, will be subject to 

such verification as the port director 

deems necessary. In the event that the 

port director is provided with 

insufficient information to verify or 

substantiate the claim, the port director 

may deny the claim for preferential 

treatment. 

(b) Applicable accounting principles. 

When conducting a verification of origin 

to which Generally Accepted 

Accounting Principles may be relevant, 

CBP will apply and accept the Generally 

Accepted Accounting Principles 

applicable in the country of production. 

§ 10.888 Issuance of negative origin 

determinations. 

If, as a result of an origin verification 

initiated under this subpart, CBP 

determines that a claim for preferential 

tariff treatment made under § 10.863 of 

this subpart should be denied, it will 

issue a determination in writing or via 

an authorized electronic data 

interchange system to the importer that 

sets forth the following: 

(a) A description of the good that was 

the subject of the verification together 

with the identifying numbers and dates 

of the export and import documents 

pertaining to the good; 

(b) A statement setting forth the 

findings of fact made in connection with 

the verification and upon which the 

determination is based; and 

(c) With specific reference to the rules 

applicable to originating goods as set 

forth in General Note 31, HTSUS, and 

in §§ 10.863 through 10.886 of this 

subpart, the legal basis for the 

determination. 

Penalties 

§ 10.889 Violations relating to the OFTA. 

All criminal, civil, or administrative 

penalties which may be imposed upon 

importers or other parties for violations 

of the U.S. customs or related laws or 

regulations will also apply to 

importations subject to the OFTA. 

Goods Returned After Repair or 

Alteration 

§ 10.890 Goods re-entered after repair or 

alteration in Oman. 

(a) General. This section sets forth the 

rules that apply for purposes of 

obtaining duty-free treatment on goods 

returned after repair or alteration in 

Oman as provided for in subheadings 

9802.00.40 and 9802.00.50, HTSUS. 

Goods returned after having been 

repaired or altered in Oman, whether or 

not pursuant to a warranty, are eligible 

for duty-free treatment, provided that 

the requirements of this section are met. 

For purposes of this section, ‘‘repairs or 

alterations’’ means restoration, 

renovation, cleaning, re-sterilizing, or 

other treatment which does not destroy 

the essential characteristics of, or create 

a new or commercially different good 

from, the good exported from the United 

States. 

(b) Goods not eligible for treatment. 

The duty-free treatment referred to in 

paragraph (a) of this section will not 

apply to goods which, in their condition 

as exported from the United States to 

Oman, are incomplete for their intended 

use and for which the processing 

operation performed in Oman 

constitutes an operation that is 


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performed as a matter of course in the 

preparation or manufacture of finished 

goods. 

(c) Documentation. The provisions of 

paragraphs (a), (b), and (c) of § 10.8 of 

this part, relating to the documentary 

requirements for goods entered under 

subheading 9802.00.40 or 9802.00.50, 

HTSUS, will apply in connection with 

the entry of goods which are returned 

from Oman after having been exported 

for repairs or alterations and which are 

claimed to be duty free. 

PART 24—CUSTOMS FINANCIAL AND 

ACCOUNTING PROCEDURE 

■ 4. The general authority citation for 

Part 24 and the specific authority for 

§ 24.23 continue to read as follows: 

Authority: 5 U.S.C. 301; 19 U.S.C. 58a-58c, 

66, 1202 (General Note 3(i), Harmonized 

Tariff Schedule of the United States) 1505, 

1520, 1624; 26 U.S.C. 4461, 4462; 31 U.S.C. 

9701; Public Law. 107–296, 116 Stat. 2135 (6 

U.S.C. 1 et seq.). 

* * * * * 

Section 24.23 also issued under 19 U.S.C. 

3332; 

* * * * * 

■ 5. Section 24.23 is amended by adding 

paragraph (c)(10) to read as follows: 

§ 24.23 Fees for processing merchandise. 

* * * * * 

(c) * * * 

(10) The ad valorem fee, surcharge, 

and specific fees provided under 

paragraphs (b)(1) and (b)(2)(i) of this 

section will not apply to goods that 

qualify as originating goods under § 202 

of the United States—Oman Free Trade 

Agreement Implementation Act (see also 

General Note 31, HTSUS) that are 

entered, or withdrawn from warehouse 

for consumption, on or after January 1, 

2009. 

* * * * * 

PART 162—INSPECTION, SEARCH, 

AND SEIZURE 

■ 6. The authority citation for Part 162 

continues to read in part as follows: 

Authority: 5 U.S.C. 301; 19 U.S.C. 66, 

1592, 1593a, 1624. 

* * * * * 

■ 7. Section 162.0 is amended by 

revising the last sentence to read as 

follows: 

§ 162.0 Scope. 

* * * Additional provisions 

concerning records maintenance and 

examination applicable to U.S. 

importers, exporters, and producers 

under the U.S.-Chile Free Trade 

Agreement, the U.S.-Singapore Free 

Trade Agreement, the Dominican 

Republic-Central America-U.S. Free 

Trade Agreement, the U.S.-Morocco 

Free Trade Agreement, the U.S.-Bahrain 

Free Trade Agreement, and the U.S.- 

Oman Free Trade Agreement are 

contained in Part 10, Subparts H, I, J, M, 

N, and P of this chapter, respectively. 

PART 163—RECORDKEEPING 

■ 8. The authority citation for Part 163 

continues to read as follows: 

Authority: 5 U.S.C. 301; 19 U.S.C. 66, 

1484, 1508, 1509, 1510, 1624. 

■ 9. Section 163.1(a)(2) is amended by 

re-designating paragraph (a)(2)(xii) as 

paragraph (a)(2)(xiii) and adding a new 

paragraph (a)(2)(xii) to read as follows: 

§ 163.1 Definitions. 

* * * * * 

(a) * * * 

(2) * * * 

(xii) The maintenance of any 

documentation that the importer may 

have in support of a claim for 

preferential tariff treatment under the 

United States-Oman Free Trade 

Agreement (OFTA), including an OFTA 

importer’s declaration. 

* * * * * 

■ 10. The Appendix to Part 163 is 

amended by adding new listings under 

section IV in numerical order to read as 

follows: 

Appendix to Part 163—Interim (a)(1)(A) 

List 

* * * * * 

IV. * * * 

§ 10.865 OFTA records that the importer 

may have in support of an OFTA claim for 

preferential tariff treatment, including an 

importer’s declaration. 

§ 10.883 OFTA TPL certificate of 

eligibility. 

§ 10.884 OFTA TPL declaration. 

* * * * * 

PART 178—APPROVAL OF 

INFORMATION COLLECTION 

REQUIREMENTS 

■ 11. The authority citation for Part 178 

continues to read as follows: 

Authority: 5 U.S.C. 301; 19 U.S.C. 1624; 

44 U.S.C. 3501 et seq. 

■ 12. Section 178.2 is amended by 

adding new listings ‘‘§§ 10.863, 10.864, 

10.881, and 10.884’’ to the table in 

numerical order to read as follows: 

§ 178.2 Listing of OMB control numbers. 

19 CFR Section Description OMB control No. 

*******

§§ 10.863, 10.864, 10.881, and 10.884 .... Claim for preferential tariff treatment under the U.S.-Oman Free Trade Agreement.1651–0117 

* * * * * * * 

* * * * * 

Alan Bersin, 

Commissioner, U.S. Customs and Border 

Protection. 

Approved: December 28, 2010. 

Timothy E. Skud, 

Deputy Assistant Secretary of the Treasury. 

[FR Doc. 2010–33350 Filed 1–5–11; 8:45 am] 

BILLING CODE 9111–14–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Parts 1, 31, 40, and 301 

[TD 9507] 

RIN 1545–BJ13 

Electronic Funds Transfer of 

Depository Taxes; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correction to final and 

temporary regulations. 

SUMMARY: This document contains 

corrections to final and temporary 

regulations (TD 9507) that were 

published in the Federal Register on 

Tuesday, December 7, 2010 (75 FR 

75897) providing guidance relating to 

Federal tax deposits (FTDs) by 

Electronic Funds Transfer (EFT). The 

temporary and final regulations provide 

rules under which depositors must use 


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