What Every Member of the 

Trade Community Should Know About: 

Country of Origin of 

Knit to Shape 

Apparel Products 

AN INFORMED COMPLIANCE PUBLICATION 

MARCH 2006
Country of Origin of Knit to Shape Apparel Products 

March, 2006 

NOTICE:

This publication is intended to provide guidance and information to the trade community. 

It reflects the position on or interpretation of the applicable laws or regulations by U.S. 

Customs and Border Protection (CBP) as of the date of publication, which is shown on 

the front cover. It does not in any way replace or supersede those laws or regulations. 

Only the latest official version of the laws or regulations is authoritative. 

Publication History 

First Published January 1999 (as “What Every Member of the 

Trade Community Should Know About: Knit to Shape Apparel Products”) 

Revised March 2006 

PRINTING NOTE: 

This publication was designed for electronic distribution via the CBP website 

(http://www.cbp.gov) and is being distributed in a variety of formats. It was originally set 

up in Microsoft Word97®. Pagination and margins in downloaded versions may vary 

depending upon which word processor or printer you use. If you wish to maintain the 

original settings, you may wish to download the .pdf version, which can then be printed 

using the freely available Adobe Acrobat Reader®. 
Country of Origin of Knit to Shape Apparel Products 

March, 2006 

PREFACE 

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation 

Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act, 

became effective. These provisions amended many sections of the Tariff Act of 1930 and 

related laws. 

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared 

responsibility,” which are premised on the idea that in order to maximize voluntary compliance 

with laws and regulations of U.S. Customs and Border Protection, the trade community needs to 

be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a 

greater obligation on CBP to provide the public with improved information concerning the trade 

community's rights and responsibilities under customs regulations and related laws. In addition, 

both the trade and U.S. Customs and Border Protection share responsibility for carrying out 

these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C. 

1484), the importer of record is responsible for using reasonable care to enter, classify and 

determine the value of imported merchandise and to provide any other information necessary to 

enable U.S. Customs and Border Protection to properly assess duties, collect accurate 

statistics, and determine whether other applicable legal requirements, if any, have been met. 

CBP is then responsible for fixing the final classification and value of the merchandise. An 

importer of record’s failure to exercise reasonable care could delay release of the merchandise 

and, in some cases, could result in the imposition of penalties. 

The Office of Regulations and Rulings (ORR) has been given a major role in meeting the 

informed compliance responsibilities of U.S. Customs and Border Protection. In order to 

provide information to the public, CBP has issued a series of informed compliance publications 

on new or revised requirements, regulations or procedures, and a variety of classification and 

valuation issues. 

The Tariff Classification and Marking Branch, Commercial Trade and Facilitation Division, Office 

of Regulations and Rulings, has prepared this publication on Knit to Shape Apparel Products, 

as part of a series of informed compliance publications regarding the classification and origin of 

imported merchandise. We sincerely hope that this material, together with seminars and 

increased access to rulings of U.S. Customs and Border Protection, will help the trade 

community to improve voluntary compliance with customs laws and to understand the relevant 

administrative processes. 

The material in this publication is provided for general information purposes only. Because 

many complicated factors can be involved in customs issues, an importer may wish to obtain a 

ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to 

obtain advice from an expert who specializes in customs matters, for example, a licensed 

customs broker, attorney or consultant. 
Country of Origin of Knit to Shape Apparel Products 

March, 2006 

Comments and suggestions are welcomed and should be addressed to the Assistant 

Commissioner at the Office of Regulations and Rulings, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Sandra L. Bell 

Acting Assistant Commissioner 

Office of Regulations and Rulings
Country of Origin of Knit to Shape Apparel Products 

March, 2006 

KNIT TO SHAPE APPAREL PRODUCTS ..................................................................... 6

I. DEFINITIONS AND CUSTOMS INTERPRETATION ............................................................... 7 

II. ADDITIONAL QUESTIONS ............................................................................................. 8 

I. Self-Start Bottom............................................................................................ 9 

II. Beyond a Self-Start Bottom......................................................................... 10 

III. Lines of Demarcation ................................................................................. 11 

IV. Hoods ........................................................................................................ 17 

V. Shoulder Sloping. ....................................................................................... 17 

Conclusion ...................................................................................................... 18 

ADDITIONAL INFORMATION...................................................................................... 19

THE INTERNET ............................................................................................................. 19 

CUSTOMS REGULATIONS .............................................................................................. 19 

CUSTOMS BULLETIN ..................................................................................................... 19 

IMPORTING INTO THE UNITED STATES............................................................................ 20 

INFORMED COMPLIANCE PUBLICATIONS ......................................................................... 20 

VALUE PUBLICATIONS................................................................................................... 21 

“YOUR COMMENTS ARE IMPORTANT” ............................................................................. 22 

 
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Country of Origin of Knit to Shape Apparel Products 

March, 2006 

KNIT TO SHAPE APPAREL PRODUCTS 

On December 8, 1994, the President signed into law the Uruguay Round 

Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provided statutory 

rules of origin for textiles and apparel entered, or withdrawn from warehouse for 

consumption, on and after July 1, 1996. On September 5, 1995, Customs published 

Section 102.21 of the Customs Regulations in the Federal Register, implementing 

Section 334 (60 FR 46188). Thus, as of July 1, 1996, the country of origin of a textile or 

apparel product has been determined by sequential application of the general rules set 

forth in paragraphs (c)(1) through (5) of Section 102.21. 

 Customs has sought to maintain consistency in the application of section 102.21 

since the rules of origin came into force. Although Customs has been successful in 

establishing sound criteria through determinations based on manufacturing processes 

with respect to most textile articles, there has been some confusion with respect to 

those articles referred to as “knit to shape.” As a result of many of the inquiries received 

by Customs with respect to knit to shape articles, and recent developments addressing 

the interpretation of “knit to shape,” this document is intended to clarify many of the 

ambiguities that have arisen. Although we realize that this publication focuses, for the 

most part, on knit to shape upper body garments, the principles set forth in this 

document are applicable to all “knit to shape” goods. 

 In that respect, Customs has worked closely with many interested parties in 

forming an open dialogue addressing many of the issues discussed in this document. 

What has resulted is a successful collaboration of the constant communication between 

Customs and the trade. This is in keeping with the spirit of the Customs Modernization 

Act (December 8, 1993, Title VI of the North American Free Trade Agreement 

Implementation Act, Pub. L. 103-182, 107 Stat. 2057), generally referred to as the “Mod 

Act,” which is premised on the idea that in order to maximize and facilitate compliance 

with Customs laws and regulations, the trade community needs to be clearly and 

completely informed of its legal obligations. In essence, the Mod Act imposes a greater 

obligation on both Customs and the trade to share responsibility in carrying out import 

requirements. 

PLEASE NOTE: This guidance is valid only for country of origin determinations 

under 19 C.F.R. 102.21. It is not applicable to determining the tariff classification 

of "knit-to-shape" garments identified by Statistical Note 6 to Chapter 61 of the 

Harmonized Tariff Schedule of the United States (HTSUS). For those purposes, 

CBP cautions importers not to rely on any definition other than that statistical 

note for guidance. 
Country of Origin of Knit to Shape Apparel Products 

March, 2006 

I. Definitions and Customs Interpretation 

 The relevant provision in the Customs Regulations which defines “knit to shape” 

is section 102.21(b), which states, in relevant part: 

(3) Knit to shape. The term knit to shape applies to any good of which 

50 Percent or more of the exterior surface area is formed by major parts that 

have been knitted or crocheted directly to the shape used in the good, with no 

consideration being given to patch pockets, appliques, or the like. Minor cutting, 

trimming, or sewing of those major parts will not affect the determination of 

whether a good is “knit to shape.” 

(4) Major parts. The term major parts means integral components of a good 

but does not include collars, cuffs, waistbands, plackets, pockets, linings, 

paddings, trim, accessories, or similar parts. 

 In applying this provision to knit to shape articles, Customs has held that a major 

knit garment panel which is stated to be “knit to shape” but is not contoured at critical 

points like the neck and armholes, does not qualify as a knit to shape panel. As such, in 

those cases where, for example, a front or back panel is cut to shape at the neck or 

armholes, Customs has concluded that the panel is not knit to shape, as per the terms 

of section 102.21(b). However, as a caveat to this rule, Customs has indicated that 

where a knit garment consists of, for example, a front panel that is not determined to be 

knit to shape, but a back panel and sleeves that do qualify as knit to shape panels, the 

garment as a whole qualifies as a knit to shape good. The rationale being that as per 

the definition of “knit to shape” in section 102.21(b), the term knit to shape applies to 

any good of which 50 percent or more of the exterior surface is formed by major parts 

that have been knitted or crocheted directly to shape. Accordingly, in that situation, that 

is, where the back panel and sleeves are major parts which constitute “50 percent or 

more” of the exterior surface of the good, the article qualifies as a knit to shape good. 

 Headquarters Ruling Letter 960871, dated November 24, 1997, addressed the 

country of origin of two styles of women’s knit pullovers that featured among other 

things, one style which had front and back panels which as knit, were fully contoured at 

the armholes, side seams, shoulders and bottom, requiring cutting at the neck along the 

lines of demarcation, and a second style with front and back panels with lines of 

demarcation at the neck and armholes and sleeve panels knit with lines of demarcation 

at the armholes. The type of lines of demarcation in those garments included a subtle 

change in the knit fabric, i.e., from a two by two rib to a two by one rib, and a series of 

small holes, both types forming semi-circular patterns as an indication of where the 

cutting would take place. In that ruling, Customs stated that “regardless of how the lines 

of demarcation are fashioned, the fact remains that without subsequent cutting 

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Country of Origin of Knit to Shape Apparel Products 

March, 2006 

operations, the garments would either lack a neck opening or arm openings. As such, 

the cutting to shape of the panel to form the neck contour or the cutting to shape at the 

sleeves to form the armholes goes beyond the “minor cutting” envisioned by section 

102.21(b).” Consequently, both garments in HQ 960871 were not considered “knit to 

shape.” 

 Subsequent to the issuance of that ruling, Customs interpretation of “knit to 

shape,” particularly with respect to its position on “lines of demarcation,” was called into 

question. In response to these concerns, Customs revisited its position on “knit to 

shape” and “lines of demarcation.” In HQ 960516, dated July 14, 1998, Customs issued 

the first ruling on a knit to shape good which in effect softened its position on those two 

critical issues. That ruling was followed by HQ 961828, dated July 27, 1998, and HQ 

961981, dated September 3, 1998, both of which served to clarify Customs 

interpretation of “knit to shape” expressed in HQ 960516. Simply stated, the rationale in 

those three rulings addressed lines of demarcation in panels and basically confirmed 

that, in Customs view, if a garment panel featured: 

a. lines of demarcation which are continuous, with clear starting and ending 

points, thus, “clear and unambiguous” lines of demarcation; and 

b. the lines are created by a change in pattern which is knit directly into the 

fabric; and 

c. a self-start bottom 

the garment panel is considered “knit to shape.” Of course, a panel with a self-start 

bottom and which is knit directly to shape on the knitting machine, that is, with the 

neckline and arm holes formed during the knitting process, also qualifies as knit to 

shape. 

II. Additional Questions

 Further guidance was requested in terms of clarification on a number of issues 

which had either not been addressed or required further detail. In order to facilitate this 

clarification process between Customs and the trade, several interested parties 

submitted a number of knit garment panels as examples of certain construction 

methods which exist in the apparel industry. By reviewing those samples and providing 

feedback, it is Customs belief that such guidance will enable importers to more fully 

comprehend the origin implications of the various construction methods used in knit 

goods. 

Page -8- 
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Page -9- 

I. Self-Start Bottom

Is a “Self-Start bottom” a prerequisite 

for a knit to shape panel? 

Yes. A Self-Start bottom is a prerequisite for a 

knit to shape front, back or sleeve panel. 

How does Customs define a “SelfStart bottom”? Customs defines “Self-Start bottom” as a 

finished bottom edge which is the beginning of 

a continuously knit garment. As such, the 

edge is finished when it comes off the 

machine. Similarly, sleeves must exhibit the 

same type of self-start end, usually at the 

bottom of the sleeve or cuff. The sleeve 

panels should be either shaped or feature 

acceptable lines of demarcation. 
Knit to Shape Apparel Products 

March 2006

II. Beyond a Self-Start Bottom

If a panel has a self-start 

bottom, what else does it need 

to qualify as “knit to shape”? 

If a front or back panel features a self-start bottom, 

either the armholes or the neck hole must be shaped 

or marked with clearly acceptable lines of 

demarcation. As further clarification we would add 

the following examples: 

A. A square panel with a self-start bottom and 

no shaping at either the neck or armhole is 

not knit to shape. 

B. A panel with a self-start bottom and 

shaping only at the neck is knit to shape. 

C. A panel with a self-start bottom and clear 

lines of demarcation at the neck is knit to 

shape 

D. A panel with a self-start bottom and 

shaping only at the arm holes is knit to shape 

E. A panel with a self-start bottom and clear 

lines of demarcation at the arm holes is knit 

to shape. 

F. A panel with a self-start bottom and 

shaping at the neck and clear lines of 

demarcation at the arm holes is knit to shape.

G. A panel with a self-start bottom and clear 

lines of demarcation at the neck and shaping 

at the armholes is knit to shape. 

Can several panels knit 

directly in a blanket of fabric 

with lines of demarcation 

separating each of the panels 

from one another, still be 

considered knit to shape? 

Yes. So long as the lines of demarcation separate 

both the individual panels by clear and continuous 

lines of demarcation and each panel within the 

blanket of fabric meets the requirements for 

acceptable lines of demarcation at either the neck, 

armholes or sleeves. 

 

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Knit to Shape Apparel Products 

March 2006

III. Lines of Demarcation

Comment Response

How does Customs define an 

acceptable line of demarcation? 

Customs definition of an acceptable line of 

demarcation is a clearly visible change in knit pattern 

which is knit directly into the fabric, is continuous, and 

has clear starting and ending points. 

Would the following lines of 

demarcation qualify as 

acceptable under Customs 

definition? 

We emphasize that the technical terminology 

(appearing in “underlines”) that follows in 

examples A through E, are taken from 

submissions of actual samples received by 

Customs. They should in no way be taken to 

represent terminology which has been adopted by 

Customs in determining knit to shape panels. 

Terminology will vary from manufacturer to 

manufacturer.

 

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Knit to Shape Apparel Products 

March 2006

Comment: A. Referred to as “Links-Links with Jersey Needle” lines of 

demarcation knit into the fabric as in the arm hole opening lines 

Response: A. The “links links with jersey needle” lines of demarcation, 

which in effect consist of a change in the knit pattern construction 

along the arm hole openings, with clear and continuous starting 

and ending points, qualify as acceptable. 

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Knit to Shape Apparel Products 

March 2006

Comment: B. Referred to as “Floating Jacquard with Drop Needle” lines of 

demarcation at the neck opening 

Response: B. The “floating jacquard with drop needle” lines of demarcation, 

which in effect consist of a change in the knit pattern construction 

along the neck opening in a semi-circular pattern, with clear and 

continuous starting and ending points, qualify as acceptable. 

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Knit to Shape Apparel Products 

March 2006

Comment: C. Referred to as “Half Milano with Pointelle” lines of 

demarcation at the arm hole openings 

Response: C. The “half milano with pointelle” lines of demarcation which in 

effect consist of a series of holes knit along the arm hole 

openings, with clear and continuous starting and ending points, 

qualify as acceptable 

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Knit to Shape Apparel Products 

March 2006

Comment: D. Referred to as “Aran Cable Texture with Reverse Jersey” 

lines of demarcation at the neck and armhole openings

Response: D. The “aran cable 

texture with reverse jersey” lines of 

demarcation which in effect consist of a 

change in the knit pattern construction 

along the neck and arm hole openings 

pose a problem. Where the lines of 

demarcation are located around the 

neck opening, it is Customs view that 

those lines are unambiguous, 

continuous, and provide clear starting 

and ending points. The contour that is 

created by those lines is readily 

apparent and has the appearance of a 

clear semi-circular pattern which has 

been blocked for cutting. As such, the 

lines of demarcation at the neck 

qualify. What is referenced as “lines of 

demarcation” along the arm hole 

openings however, do not meet 

Customs definition. Although the 

construction of those “lines of 

demarcation,” represent a change in 

the knit construction, it is Customs 

position upon examination of that 

panel, that the lines are ambiguous 

and lack a readily identifiable start and 

end point. It is difficult to distinguish 

what is referred to as “lines of 

demarcation” from the actual design 

pattern of the panel. As such although 

the panel itself would qualify as a knit 

to shape panel because of the 

presence of acceptable lines of 

demarcation at the neck, were that 

panel to feature only what is referred to 

as “lines of demarcation at the arm 

hole openings,” the panel would then 

be precluded from consideration as a 

knit to shape panel.

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Knit to Shape Apparel Products 

March 2006

Comment: E. Referred to as “Jacquard with Change in Color” lines of 

demarcation at the arm hole openings 

Response: E. The “jacquard with change in color” lines of demarcation 

which in effect consist of a change in the color on the panel 

around the arm hole openings do not qualify as acceptable lines 

of demarcation. The change in color is not a change which is knit 

directly into the fabric, as for example a change in the knit 

construction. Additionally, it is Customs position that a change in 

color is not a clear and unambiguous line of demarcation with 

clear starting and ending points particularly because this change 

in color can easily be viewed as a simple function of color/pattern 

in the scheme of fashion and design. 

 

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Knit to Shape Apparel Products 

March 2006

IV. Hoods

Comment Response

Does Customs view a hood as 

a “major part” of a sweater 

which also must be taken into 

consideration for purposes of 

origin? 

No. It is Customs position that the term “major parts” 

encompasses only the front, back and sleeve panels 

and does not include a hood. 

V. Shoulder Sloping.

Comment Response

Does the process of “shoulder 

sloping” disqualify a part from 

being considered knit to 

shape? 

No. The process referred to as “shoulder sloping” 

has been described to Customs by some importers 

as follows: 

Front and back sweater panels, which are 

otherwise knit to shape under Customs 

current definition may have unfinished jersey 

edges at the shoulders. The front and back 

panels are joined together at the shoulders by 

linking/looping at an angle to conform to the 

wearer’s shoulders. The excess triangular 

wedge of material that is created on the 

inside of the shoulders can be overlock 

stitched at the ends with a slight trimming 

(approximately 1⁄4 inch), leaving an excess 

(also referred to as a “butterfly seam”). In the 

alternative, the overlock stitching machine 

can trim a slightly larger amount of material 

as it sews (approximately about 1⁄2 inch). 

It is Customs position that shoulder sloping 

does not disqualify a panel from being knit to 

shape. 

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Knit to Shape Apparel Products 

March 2006

V. Shoulder Sloping.

Comment Response

Does the process of working 

the sleeve caps disqualify a 

part from being considered knit 

to shape? 

No. The process of working the “sleeve caps” has 

been described to Customs by some importers as 

follows: 

Similar to the process of shoulder sloping, the 

trimming of the excess material around the 

cap or shoulder area of the sleeve panel. 

In Customs view this trimming of excess 

material does not disqualify the panels from 

being considered a knit to shape panel. 

Conclusion

 In conclusion, this document should not be viewed as an exhaustive 

representation of all of the issues which may be associated with “knit to shape” 

garments. This document does however represent Customs attempt to clarify a number 

of outstanding issues on Customs interpretation of that term. We emphasize the fact 

that the information provided in this publication is for general information purposes only. 

To obtain an accurate origin determination reflective of the specific facts and 

circumstances which surround a specific importation, an importer should submit both a 

completed garment and the requisite panels as they come off the machine to obtain a 

binding ruling under the Customs Regulations, 19 CFR Part 177. If samples are not 

provided/submitted at the time of the ruling request, Customs may request samples 

before issuing a ruling. Requests may be sent to the Director, National Commodity 

Specialist Division, U.S. Customs Service, Att: Classification Ruling Requests, 6 World 

Trade Center, New York, NY, 10048, or Office of Regulations and Rulings, Commercial 

Rulings Division, U.S. Customs Service, 1300 Pennsylvania Avenue, N.W., 

Washington, DC 20229. 

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Knit to Shape Apparel Products 

March 2006

ADDITIONAL INFORMATION 

The Internet 

The home page of U.S. Customs and Border Protection on the Internet’s World Wide 

Web, provides the trade community with current, relevant information regarding CBP 

operations and items of special interest. The site posts information -- which includes 

proposed regulations, news releases, publications and notices, etc. -- that can be 

searched, read on-line, printed or downloaded to your personal computer. The web site 

was established as a trade-friendly mechanism to assist the importing and exporting 

community. The web site also links to the home pages of many other agencies whose 

importing or exporting regulations that U.S. Customs and Border Protection helps to 

enforce. The web site also contains a wealth of information of interest to a broader 

public than the trade community. For instance, on June 20, 2001, CBP launched the 

“Know Before You Go” publication and traveler awareness campaign designed to help 

educate international travelers. 

 

The web address of U.S. Customs and Border Protection is http://www.cbp.gov

Customs Regulations 

The current edition of Customs Regulations of the United States is a loose-leaf, 

subscription publication available from the Superintendent of Documents, U.S. 

Government Printing Office, Washington, DC 20402; telephone (202) 512-1800. A 

bound, 2003 edition of Title 19, Code of Federal Regulations, which incorporates all 

changes to the Regulations as of April 1, 2003, is also available for sale from the same 

address. All proposed and final regulations are published in the Federal Register, which 

is published daily by the Office of the Federal Register, National Archives and Records 

Administration, and distributed by the Superintendent of Documents. Information about 

on-line access to the Federal Register may be obtained by calling (202) 512-1530 

between 7 a.m. and 5 p.m. Eastern time. These notices are also published in the 

weekly Customs Bulletin described below. 

Customs Bulletin 

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that 

contains decisions, rulings, regulatory proposals, notices and other information of 

interest to the trade community. It also contains decisions issued by the U.S. Court of 

International Trade, as well as customs-related decisions of the U.S. Court of Appeals 

for the Federal Circuit. Each year, the Government Printing Office publishes bound 

volumes of the Customs Bulletin. Subscriptions may be purchased from the 

Superintendent of Documents at the address and phone number listed above. 

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Knit to Shape Apparel Products 

March 2006

Importing Into the United States 

This publication provides an overview of the importing process and contains general 

information about import requirements. The February 2002 edition of Importing Into the 

United States contains much new and revised material brought about pursuant to the 

Customs Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the 

relationship between importers and U.S. Customs and Border Protection by shifting to 

the importer the legal responsibility for declaring the value, classification, and rate of 

duty applicable to entered merchandise. 

The February 2002 edition contains a section entitled "Informed Compliance." A key 

component of informed compliance is the shared responsibility between U.S. Customs 

and Border Protection and the import community, wherein CBP communicates its 

requirements to the importer, and the importer, in turn, uses reasonable care to assure 

that CBP is provided accurate and timely data pertaining to his or her importation. 

Single copies may be obtained from local offices of U.S. Customs and Border 

Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is 

available at the CBP web site. Importing Into the United States is also available for 

sale, in single copies or bulk orders, from the Superintendent of Documents by calling 

(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing 

Office, P.O. Box 371954, Pittsburgh, PA 15250-7054. 

Informed Compliance Publications 

U.S. Customs and Border Protection has prepared a number of Informed Compliance 

publications in the “What Every Member of the Trade Community Should Know 

About:...” series. Check the Internet web site http://www.cbp.gov for current 

publications. 

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Knit to Shape Apparel Products 

March 2006

Value Publications 

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book 

containing a detailed narrative description of the customs valuation system, the customs 

valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended 

by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of 

Administrative Action which was sent to the U.S. Congress in conjunction with the TAA, 

regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few 

sections of the regulations have been amended subsequent to the publication of the 

book) and questions and answers concerning the valuation system. A copy may be 

obtained from U.S. Customs and Border Protection, Office of Regulations and Rulings, 

Value Branch, 1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory 

provisions, CBP Regulations implementing the statute, portions of the Customs 

Valuation Code, judicial precedent, and administrative rulings involving application of 

valuation law. A copy may be purchased for a nominal charge from the Superintendent 

of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-

7054. This publication is also available on the Internet web site of U.S. Customs and 

Border Protection. 

The information provided in this publication is for general information 

purposes only. Recognizing that many complicated factors may be 

involved in customs issues, an importer may wish to obtain a ruling under 

CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert 

(such as a licensed Customs Broker, attorney or consultant) who 

specializes in customs matters. Reliance solely on the general 

information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection 

ports of entry. Please consult your telephone directory for an office near you. The 

listing will be found under U.S. Government, Department of Homeland Security. 

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Knit to Shape Apparel Products 

March 2006

“Your Comments are Important” 

The Small Business and Regulatory Enforcement Ombudsman and 10 regional 

Fairness Boards were established to receive comments from small businesses about 

Federal agency enforcement activities and rate each agency’s responsiveness to small 

business. If you wish to comment on the enforcement actions of U.S. Customs and 

Border Protection, call 1-888-REG-FAIR (1-888-734-3247). 

REPORT SMUGGLING 1-800-BE-ALERT OR 1-800-NO-DROGA 

Visit our Internet web site: http://www.cbp.gov

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