What Every Member of the 

Trade Community Should Know About: 

U.S. Rules of Origin 

Preferential and Non-Preferential Rules of Origin 

AN INFORMED COMPLIANCE PUBLICATION 

MAY 2004
U.S. Rules of Origin 

May 2004

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 

Revised: May 2004 

First Published: May 1998 

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®. 

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U.S. Rules of Origin 

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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 the laws and regulations of U.S. Customs and Border Protection (CBP), the trade

community needs to be clearly and completely informed of its legal obligations. Accordingly, the 

Mod Act imposes a greater obligation on the 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 community and the CBP 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 the CBP to assess duties properly, collect accurate

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

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

failure of an importer of record 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 has been given a major role in meeting the informed 

compliance responsibilities of the CBP. In order to provide information to the public, the CBP 

has issued a series of informed compliance publications and videos on new or revised

requirements, regulations or procedures, and a variety of classification and valuation issues.

The Office of Regulations has prepared this publication on U.S. rules of origin. It covers 

preferential and non-preferential rules of origin. We sincerely hope that this material, together

with seminars and increased access to administrative rulings of the CBP, will help the trade

community to improve voluntary compliance with customs regulations and laws and to 

understand the relevant administrative processes. 

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

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

advance or pre-importation ruling under the CBP regulations (19 CFR Part 177) or to obtain 

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

broker, attorney or consultant. 

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. 

Michael T. Schmitz, 

Assistant Commissioner 

Office of Regulations and Rulings 

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INTRODUCTION...........................................................................................................................................8 

NON-PREFERENTIAL RULES OF ORIGIN ................................................................................................8

OUTLINE OF U.S. NON-PREFERENTIAL RULES OF ORIGIN..............................................................9 

Most-Favored-Nation or Normal-Trade-Relations Treatment ..............................................................9 

Country of Origin Marking ....................................................................................................................9 

Government Procurement ..................................................................................................................10 

Textile and Textile Products ...............................................................................................................10 

LEGISLATION AND IMPLEMENTING REGULATIONS.........................................................................................11 

PREFERENTIAL RULES OF ORIGIN .......................................................................................................12 

OUTLINE OF U.S. NON-PREFERENTIAL RULES OF ORIGIN............................................................13 

African Growth and Opportunity Act...................................................................................................13 

Andean Trade Preference Act............................................................................................................13 

Andean Trade Promotion and Drug Eradication Act..........................................................................14 

Automotive Products Trade Act..........................................................................................................14 

Caribbean Basin Economic Recovery Act .........................................................................................14 

Compact of Free Association Act.......................................................................................................15 

Generalized System of Preferences...................................................................................................15 

Insular Possessions of the United States...........................................................................................15 

North American Free Trade Agreement Implementation Act.............................................................16 

Products of the West Bank, the Gaza Strip or a Qualifying Industrial Zone ......................................16 

United States-Caribbean Basin Trade Partnership Act......................................................................17 

United States-Chile Free Trade Agreement Implementation Act.......................................................17 

United States-Israel Free Trade Area Implementation Act ................................................................17 

United States-Jordan Free Trade Area Implementation Act ..............................................................18 

United States-Singapore Free Trade Agreement Implementation Act...............................................18 

PREFERENTIAL DUTY TRADE INITIATIVES....................................................................................................19 

ELIGIBLE PRODUCTS & PREFERENTIAL RATES OF DUTY IN THE HTSUS......................................................19 

LEGISLATION AND IMPLEMENTING REGULATIONS.........................................................................................20 

ADDITIONAL LEGAL RESOURCES.........................................................................................................21 

RESPONSIBILITY FOR CORRECT DETERMINATION OF ORIGIN........................................................22 

OBTAINING PRE-IMPORTATION (ADVANCE) RULINGS ......................................................................22 

GENERAL REQUIREMENTS FOR ORIGIN RULING REQUESTS.........................................................................22 

GOVERNMENT PROCUREMENT ADVISORY RULINGS AND DETERMINATIONS ..................................................24 

NAFTA ADVANCE RULINGS ......................................................................................................................25 

FOIA AND INFORMATION SUBMITTED FOR A RULING REQUEST.....................................................28 

ADMINISTRATIVE REVIEW OF PRE-IMPORTATION RULINGS............................................................29 

POST-IMPORTATION REVIEW PROCEDURES......................................................................................29 

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ADDITIONAL INFORMATION....................................................................................................................30 

THE INTERNET ..........................................................................................................................................30 

CUSTOMS REGULATIONS...........................................................................................................................30 

CUSTOMS BULLETIN ..................................................................................................................................30 

IMPORTING INTO THE UNITED STATES ........................................................................................................31 

INFORMED COMPLIANCE PUBLICATIONS .....................................................................................................31 

VALUE PUBLICATIONS................................................................................................................................32 

“YOUR COMMENTS ARE IMPORTANT”..........................................................................................................33 

 

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INTRODUCTION 

The country of origin of merchandise imported into the customs territory of the United 

States (the fifty states, the District of Columbia and Puerto Rico) is important for several 

reasons. The country of origin of merchandise can affect, among other things, the rate 

of duty, the eligibility for special programs, admissibility, quota, procurement by 

government agencies and marking requirements. This publication summarizes the 

various rules of origin for goods imported into the customs territory of the United States.

The discussion is divided into “non-preferential” and “preferential” rules of origin. “Nonpreferential” rules are those that generally apply to merchandise in the absence of 

bilateral or multilateral trade agreements. On the other hand, “preferential” rules are 

those that apply to merchandise to determine eligibility for special treatment under 

various trade agreements or special legislation. Some of the rules use a “tariff-shift” (or 

“change in tariff classification”) method, which is based on the Harmonized Commodity

Description and Coding System (“Harmonized System”). 1

 The Harmonized System

forms the core of the U.S. tariff system, the Harmonized Tariff Schedule of the United

States (“HTSUS”).2

 The rules of origin discussed below are administered by the U.S. 

Bureau of Customs and Border Protection (“CBP”) of the U.S. Department of Homeland

Security.

NON-PREFERENTIAL RULES OF ORIGIN 

U.S. Non-preferential rules of origin schemes are used for several purposes: 

• Most-Favored-Nation or Normal-Trade-Relations Treatment 

• Country of Origin Marking 

• Government Procurement 

• Textile and Textile Products 

All U.S. non-preferential rules of origin schemes employ the “wholly obtained” criterion 

for goods that are wholly the growth, product, or manufacture of a particular country. 

 1 See Annex to the International Convention on the Harmonized Commodity Description and 

Coding System. 

2 The Harmonized Tariff Schedule of the United States (“HTSUS”) went into effect on January 1,

1989, pursuant to section 1204 of the Omnibus Trade and Competitiveness Act of 1988 (Public 

Law 100-418, August 23, 1988) (19 U.S.C. § 3004) and Presidential Proclamation 5911 

(November 19, 1988) (53 Fed. Reg. 47413, November 22, 1988). It replaced the Tariff

Schedules of the United States (which had been in effect since August 31, 1963). Merchandise 

imported into the United States is classified under the HTSUS. See the CBP informed

compliance publication entitled, “What Every Member of the Trade Community Should Know 

About: Tariff Classification.” The HTSUS is available on the U.S. International Trade 

Commission’s web site: www.usitc.gov. 

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On the other hand, all U.S. non-preferential rules of origin schemes employ the 

“substantial transformation” criterion for goods that consist in whole or in part of 

materials from more than one country. In the majority of the non-preferential schemes, 

the substantial transformation criterion is applied on a case-by-case basis, and it is

based on a change in name/character/use method (i.e., an article that consists in whole 

or in part of materials from more than one country is a product of the country in which it 

has been substantially transformed into a new and different article of commerce with a 

name, character, and use distinct from that of the article or articles from which is was so

transformed). 

A rules of origin scheme for textiles and textile products exists that employs the 

substantial transformation criterion. It is based on a tariff-shift method. Another rules of

origin scheme for products imported from Canada or Mexico exists that also employs 

the substantial transformation criterion. It is also based on a tariff-shift method. A brief 

discussion of the U.S. non-preferential rules of origin schemes is set forth below. 

OUTLINE OF U.S. NON-PREFERENTIAL RULES OF ORIGIN 

Most-Favored-Nation or Normal-Trade-Relations Treatment 

There is a rules of origin scheme that is used to determine the country of origin of a 

product for purposes of most-favored-nation or normal-trade-relations (“NTR”) duty 

treatment. It employs the “wholly obtained” criterion for goods that are wholly the 

growth, product, or manufacture of a particular country. On the other hand, it employs

the “substantial transformation” criterion for goods that consist in whole or in part of

materials from more than one country. The substantial transformation criterion is based 

on a change in name/character/use method (i.e., an article that consists in whole or in 

part of materials from more than one country is a product of the last country in which it

has been substantially transformed into a new and different article of commerce with a 

name, character, and use distinct from that of the article or articles from which is was so

transformed). 

Country of Origin Marking 

There are two sets of rules of origin schemes for country of origin marking purposes. 

The first scheme is used to determine the country of origin of a product for all countries

except Canada and Mexico. It employs a rules of origin approach similar to that 

discussed above for NTR duty treatment. The second scheme is based on Annex 311 

to the North American Free Trade Agreement (“NAFTA”).3

 It is used for products 

 3 Annex 311 to the North American Free Trade Agreement requires the parties to the 

agreement to establish rules for determining whether a good is a good of a party for country of

origin marking and duty purposes. See Annex 311, North American Free Trade Agreement,

December 17, 1992, Can-Mex-U.S., 32 I.L.M. 289 (1993). The North American Free Trade 

Agreement was implemented into U.S. law through the North America Free Trade Agreement

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imported into the United States from Canada or Mexico, and it is set forth in Part 102,

Customs Regulations (19 CFR § 102). For goods that consist in whole or in part of

materials from more than one country, this scheme employs the substantial 

transformation criterion, which is expressed or based exclusively on a tariff-shift 

method. This scheme includes the following general rules: 

• a de minimis test of 7 percent of the value of a good except for goods of chapter 22 

wherein the test is 10 percent of the value of a good and, except for textile and 

apparel goods wherein the test is 7 percent of the total weight of the good (goods of 

chapters 1-4, 7, 8, 11, 12, 15, 17, and 20 are excluded from the de minimis test); 

• a chemical reaction origin rule for the goods of chapters 28, 29, 31, 32 or 38; and 

• provisions relating to the treatment of certain packaging materials, accessories,

spare parts, tools, indirect materials in determining origin, and certain non-qualifying 

operations (e.g., mere dilution with water).

Government Procurement 

There is a rules of origin scheme that is used to determine the country of origin for 

government procurement for the purpose of granting waivers of certain “Buy American”

restrictions in U.S. laws or practice for products for eligible countries. For purposes of 

this scheme, an article is a product of a country or instrumentality only if: 

• it is wholly the growth, product, or manufacture of that country or instrumentality, or 

• in the case of an article which consists in whole or in part of materials from another

country or instrumentality, it has been substantially transformed into a new and 

different article of commerce with a name, character, or use distinct from which it 

was so transformed.

Textile and Textile Products 

There is a rules of origin scheme that is used to determine the country of origin for 

 

Implementation Act. Pub. L. 103-182, 107 Stat. 2057 (December 8, 1993). For the United

States, the rules discussed in Annex 311 can be found in part 102 of the Customs Regulations.

See 19 CFR § 102. They are known as the “NAFTA Marking Rules, “ and they are to be used

for “determining whether a good is a good of a NAFTA country.” See 19 CFR § 134.1(j). A 

good of a NAFTA country is an article for which the country of origin is Canada, Mexico or the

United States as determined under the NAFTA Marking Rules. See 19 CFR § 134.1(g). The

NAFTA Marking Rules are the rules to be used to determine the country of origin for marking 

and duty purposes for goods imported into the United States from Canada or Mexico. See 

generally, Bestfoods v. United States, 165 F.3d 1371 (Fed. Cir. 1999). 

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textiles and textile products for, among other things, the application of quotas. It 

employs the substantial transformation criterion which is expressed or based exclusively

on a tariff-shift method and covers the headings and chapters of the Harmonized 

System relevant to textile and textile products. A detailed discussion of these rules may 

be found in the CBP informed compliance publication entitled, “What Every Member of 

the Trade Community Should Know About: Textile and Apparel Rules of Origin,” which 

is available on the CBP’s website: <www.cbp.gov>. 

Legislation and Implementing Regulations 

Legislation and implementing regulations governing rules of origin in U.S. nonpreferential schemes may be found as follows: 

• Government Procurement

 19 U.S.C. § 2511 et seq. (Specifically § 2518(4)(B).) 

 19 CFR §177.21 

• Marking Rules of Origin

 19 U.S.C. §1304 for marking requirement 

 19 CFR Part 134 

 19 CFR §102.0 

• Most-Favored-Nation or Normal-Trade-Relations Duty Assessment

 No rules of origin are set forth in legislation, but see General Note 3 to the HTSUS 

(19 U.S.C. §1202) for a discussion of duty rates and columns. 

• Textiles and Textile Products

 7 U.S.C. §1854 

 19 U.S.C. § 3592 

 19 CFR §§ 12.130, 102.21 

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PREFERENTIAL RULES OF ORIGIN 

U.S. preferential rules of origin schemes are used for several special tariff programs: 

• African Growth and Opportunity Act 

• Andean Trade Preference Act 

• Andean Trade Promotion and Drug Eradication Act 

• Automotive Products Trade Act 

• Caribbean Basin Economic Recovery Act

• Compact of Free Association Act

• Generalized System of Preferences 

• Insular Possessions of the United States 

• North American Free Trade Agreement Implementation Act 

• Products of the West Bank, the Gaza Strip or a Qualifying Industrial Zone 

• United States-Caribbean Basin Trade Partnership Act 

• United States-Chile Free Trade Agreement Implementation Act 

• United States-Israel Free-Trade Area Implementation Act 

• United States-Jordan Free Trade Area Implementation Act 

• United States-Singapore Free Trade Agreement Implementation Act

Most of the above-mentioned rules of origin schemes are set forth in the General Notes 

of the Harmonized Tariff Schedule of the United States (“HTSUS”). U.S. preferential 

rules of origin schemes employ the “wholly obtained” criterion for goods that are wholly

the growth, product, or manufacture of a particular country. On the other hand, for 

goods that consist in whole or in part of materials from more than one country, the 

majority of U.S. preferential rules of origin schemes are based: 

• on a change in name, character, and use (substantial transformation) and 

• on a required minimum local value content; unless specified otherwise, the cost of 

foreign materials may not be included in local value content unless they undergo a 

double substantial transformation.

Other preferential rules of origin (e.g., NAFTA preferential rules of origin) are based on 

a tariff-shift method and/or regional value-content method for goods that are not wholly 

obtained from the applicable region or country. 

Under these preferential programs, qualifying goods may enter the customs territory of 

the United States free of duty or at reduced rates of duty. A brief discussion of the U.S. 

preferential rules of origin schemes is set forth below. 

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OUTLINE OF U.S. NON-PREFERENTIAL RULES OF ORIGIN 

African Growth and Opportunity Act 

The African Growth and Opportunity Act (“AGOA”) provides for the duty free entry of 

certain non-textile articles previously excluded from preferential treatment under the 

Generalized System of Preferences program as well as the duty and quota-free entry of

certain textile and apparel articles that meet certain specific production requirements, as 

set forth in subchapter XIX, Chapter 98, HTSUS. The AGOA provides this special 

treatment to certain articles from the designated beneficiary sub-Saharan African 

countries. It is intended to encourage economic growth in those countries. 

With respect to the non-textile articles to which the AGOA extends duty free treatment, 

such treatment is granted under the AGOA to any otherwise eligible article that is the 

growth, product or manufacture of a designated beneficiary country if: 

• That article is imported directly from a designated beneficiary country into the U.S.

customs territory and 

• The sum of (1) the cost or value of the materials produced in one or more 

designated beneficiary countries, plus (2) the direct costs of processing operations 

performed in the designated beneficiary country, or in one or more members of an 

association of countries which is treated as one country under section 507 (2) of the 

Trade Act of 1974, is at least 35 percent of the appraised value of the article. Up to 

15 percent of the 35 percent local value content requirement may be attributable to

the cost or value of materials produced in the United States. 

Andean Trade Preference Act 

The Andean Trade Preference Act (“ATPA”) provides for the duty free entry of all but a 

few classes of merchandise from the following designated beneficiary countries: Bolivia, 

Ecuador, Colombia, and Peru. It is intended to encourage economic growth in those 

countries. Duty free treatment is granted under the ATPA to any otherwise eligible 

article that is the growth, product, or manufacture of a designated beneficiary country if: 

• That article is imported directly from a beneficiary country into the U.S. customs 

territory and 

• The sum of (1) the cost or value of materials produced in one or more Andean 

beneficiary countries or one or more Caribbean Basin beneficiary countries, plus (2)

the direct costs of processing operations performed in one or more Andean or

Caribbean Basin beneficiary countries, is at least 35 percent of the appraised value 

of the article. 

• Puerto Rico and the Virgin Islands are considered “beneficiary countries” for 

purposes of 35 percent local value content. 

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• Up to 15 percent of the 35 percent local value content requirement may be 

attributable to the cost or value of materials produced in the United States. 

Andean Trade Promotion and Drug Eradication Act 

The Andean Trade Promotion and Drug Eradication Act (“ATPDEA”) extends and 

enhances trade benefits available under the ATPA as a way to create additional

alternatives to illicit drug production in order to enhance political security in the Andean 

region and the hemisphere. The expanded trade benefits under the ATPDEA include 

the duty free entry of certain non-textile articles previously excluded from preferential 

treatment under the ATPA, as well as the duty and quota-free treatment of certain textile 

and apparel articles that meet certain specific production requirements, as set forth in 

subchapter XXI, Chapter 98, HTSUS. The non-textile articles to which the ATPDEA 

extends duty free treatment must satisfy the ATPA rules of origin. 

Automotive Products Trade Act 

The Automotive Products Trade Act implements into U.S. law the United States-Canada 

Automotive Agreement. It provides for the duty free entry of motor vehicles and 

specified original equipment parts that qualify as “Canadian articles” under General 

Note 5 to the HTSUS. The term “Canadian articles” refers to articles produced in 

Canada that satisfy the criteria for originating goods set forth in the NAFTA preferential 

rules of origin (as found in General Note 12 to the HTSUS). 

Caribbean Basin Economic Recovery Act 

The Caribbean Basin Economic Recovery Act (“CBERA”) is a program that provides for 

the duty free entry of all but a few classes of merchandise from the designated 

beneficiary countries or territories surrounding the Caribbean Sea. It is intended to

encourage economic growth in those countries. Duty free treatment is granted under

the CBERA to any otherwise eligible article that is the growth, product, or manufacture 

of a designated beneficiary country if: 

• That article is imported directly from a beneficiary country into the U.S. customs 

territory and

• The sum of (1) the cost or value of materials produced in one or more Caribbean 

Basin beneficiary countries, plus (2) the direct costs of processing operations 

performed in one or more Caribbean Basin beneficiary countries, is at least 35 

percent of the appraised value of the article. 

• Puerto Rico and the Virgin Islands are considered “beneficiary countries” for 

purposes of 35 percent local value content. 

• Up to 15 percent of the 35 percent local value content requirement may be 

attributable to the cost or value of materials produced in the United States. 

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Compact of Free Association Act 

The Compact of Free Association Act (“FAS”) provides for the duty free entry of all but

a few classes of merchandise from the following freely associated states: Marshall 

Islands, the Federated States of Micronesia, and the Republic of Palau. It is intended to 

encourage economic growth and development in those countries. Duty free treatment 

is granted under the FAS to any otherwise eligible article that is the growth, product, or 

manufacture of a freely associated state if: 

• That article is imported directly from a freely associated state into the U.S. customs 

territory and

• The sum of (1) the cost or value of materials produced in that freely associated state 

plus (2) the direct costs of processing operations performed in that freely associated 

state is at least 35 percent of the appraised value of the article. 

• Up to 15 percent of the 35 percent local value content requirement may be 

attributable to the cost or value of materials produced in the United States. 

Generalized System of Preferences 

The Generalized System of Preferences (“GSP”) is a program that provides for the duty 

free entry of all but a few classes of merchandise from the designated beneficiary

developing countries or territories around the world. It is intended to encourage 

economic growth and development in those countries. Duty free treatment is granted 

under the GSP to any otherwise eligible article that is the growth, product, or 

manufacture of a designated beneficiary developing country if: 

• That article is imported directly from a beneficiary developing country into the U.S.

customs territory and

• The sum of (1) the cost or value of materials produced in that beneficiary developing 

country (or produced in one or more members of an association of countries treated 

as one country under the GSP), plus (2) the direct costs of processing operations

performed in that beneficiary developing country (or in one or members of an 

association of countries treated as one country under the GSP), is at least 35 

percent of the appraised value of the article. 

Insular Possessions of the United States 

General Note 3(a)(iv) provides for the duty free entry of merchandise from the insular

possessions of the United States that are outside the customs territory of the United 

States: U.S. Virgin Islands, Guam, American Samoa, Wake Island, Midway Islands, and 

Johnston Atoll. (For purpose of this provision, merchandise from the Commonwealth of 

the Northern Mariana Islands is given the same tariff treatment as merchandise from

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Guam.) Duty free treatment is granted under General Note 3(a)(iv) to any article which

is the growth, product, or manufacture of an insular possession of the United States if: 

• That article is imported directly from the insular possession into the U.S. customs 

territory and 

• That article does not contain foreign materials (i.e., materials produced in other than 

an insular possession or the United States) valued at more than 70 percent of the 

appraised value of the imported article, or in the case of certain articles such as 

textiles subject to textile agreements, 50 percent of the appraised value of such 

articles. 

North American Free Trade Agreement Implementation Act 

The North American Free Trade Agreement Implementation Act implements into U.S. 

law the North American Free Trade Agreement (“NAFTA”). The NAFTA eliminates

tariffs on most goods originating in Canada, Mexico, and the United States over a 

maximum transition period of fifteen years. There are NAFTA rules of origin for 

preferential tariff purposes. The rules of origin for goods that are not wholly obtained 

from the NAFTA region are based on a tariff-shift method and/or regional value-content

method. For the United States, these rules can be found in General Note 12 to the 

HTSUS. Detailed regulations implementing the NAFTA rules of origin may be found in

the Appendix to Part 181 of the Customs Regulations (19 CFR Part 181, Appendix). 

Products of the West Bank, the Gaza Strip or a Qualifying Industrial Zone 

General Note 3(a)(v) provides for duty free entry of merchandise imported into the 

United States from the West Bank, Gaza Strip, or a Qualifying Industrial Zone. This

provision is intended to promote peace within that region by stimulating economic 

growth and trade between those areas and the United States and Israel. Reduced or 

duty free treatment is granted under this program to any article that is the growth,

product, or manufacture of the West Bank, Gaza Strip, or a Qualifying Industrial Zone if: 

• That article is imported directly from the West Bank, Gaza Strip, or a Qualifying 

Industrial Zone or Israel into the U.S. customs territory and

• The sum of (1) the cost or value of materials produced in the West Bank, Gaza Strip, 

or a Qualifying Industrial Zone or Israel, plus (2) the direct costs of processing 

operations performed in the West Bank, Gaza Strip, or a Qualifying Industrial Zone 

or Israel, is at least 35 percent of the appraised value of the article. 

• Up to 15 percent of the 35 percent local value content requirement may be 

attributable to the cost or value of materials produced in the United States. 

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United States-Caribbean Basin Trade Partnership Act 

The United States-Caribbean Basin Trade Partnership Act (“CBTPA”) builds on the 

CBERA and extends additional trade benefits to designated countries in the Caribbean 

Basin from October 1, 2002, and ending on the earlier of September 30, 2008, or on the 

date on which a free trade agreement enters into force between the United States and 

the CBTPA beneficiary countries. The expanded trade benefits under the CBTPA 

include the duty free entry of certain non-textile articles previously excluded from

preferential treatment under the CBERA, as well as the duty and quota-free treatment of 

certain textile and apparel articles that meet certain specific production requirements, as 

set forth in subchapter XX, Chapter 98, HTSUS. 

With respect to the non-textile articles to which the CBTPA extends preferential 

treatment, such treatment is granted under the CBTPA to any otherwise eligible good 

that is the growth, product or manufacture of a designated beneficiary country if: 

• That article is imported directly from a beneficiary country into the U.S. customs 

territory and 

• The article meets the rules of origin for a good as set forth in General Note 12,

HTSUS. 

United States-Chile Free Trade Agreement Implementation Act 

The United States-Chile Free Trade Agreement Implementation Act implements into 

U.S. law the United States-Chile Free Trade Agreement (“UCFTA”). The UCFTA

eliminates tariffs on most goods originating in the United States and Chile over a 

maximum transition period of twelve years. There are UCFTA rules of origin for 

preferential tariff purposes. The rules of origin for goods that are not wholly obtained 

from the United States or Chile are based on a tariff-shift method and/or regional valuecontent method. For the United States, these rules can be found in General Note 26 to 

the HTSUS. 

United States-Israel Free Trade Area Implementation Act 

The United States-Israel Free Trade Area Implementation Act implements into U.S. law 

the United States-Israel Free Trade Area Agreement (“IFTA”). The IFTA provides for

free or reduced rates of duty for merchandise imported into the United States from 

Israel. The IFTA is intended to stimulate trade between the United States and Israel.

Reduced or duty free treatment is granted under the IFTA to any article which is the 

growth, product, or manufacture of Israel if: 

• That article is imported directly from Israel, West Bank, Gaza Strip, or a Qualifying 

Industrial Zone into the U.S. customs territory and

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• The sum of (1) the cost or value of materials produced in Israel, West Bank, Gaza 

Strip, or a Qualifying Industrial Zone, plus (2) the direct costs of processing 

operations performed in Israel, West Bank, Gaza Strip, or a Qualifying Industrial 

Zone, is at least 35 percent of the appraised value of the article. 

• Up to 15 percent of the 35 percent local value content requirement may be 

attributable to the cost or value of materials produced in the United States. 

United States-Jordan Free Trade Area Implementation Act 

The United States-Jordan Free Trade Area Implementation Act implements into U.S. 

law the “Agreement between the United States of America and the Hashemite Kingdom 

of Jordan on the Establishment of a Free Trade Area” (United States-Jordan Free Trade 

Area Agreement). The Agreement eliminates tariffs on most goods originating in Jordan

and the United States over a maximum transition period of ten years. 

Duty free treatment is granted under the Act to any otherwise eligible article that is 

imported directly from Jordan into the U.S. customs territory and 

• That is wholly the growth, product or manufacture of Jordan or a new or different

article of commerce that has been grown, produced or manufactured in Jordan and 

• The sum of (1) the cost or value of the materials produced in Jordan, plus (2) the 

direct costs of processing operations performed in Jordan is not less than 35 percent

of the appraised value of such article. Up to 15 percent of the 35 percent local value 

content requirement may be attributable to the cost or value of materials produced in 

the United States. 

United States-Singapore Free Trade Agreement Implementation Act 

The United States-Singapore Free Trade Agreement Implementation Act implements

into U.S. law the United States-Singapore Free Trade Agreement (“SFTA”). The SFTA

eliminates tariffs on most goods originating in the United States and Singapore over a 

maximum transition period of ten years. There are SFTA rules of origin for preferential 

tariff purposes. The rules of origin for goods that are not wholly obtained from the 

United States or Singapore are based on a tariff-shift method and/or regional valuecontent method. For the United States, these rules can be found in General Note 25 to 

the HTSUS. 

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Preferential Duty Trade Initiatives 

Initiative Status Preference Flow

African Growth and Opportunity Act Unilateral Non-reciprocal

Andean Trade Preference Act Unilateral Non-reciprocal

Andean Trade Promotion and Drug Eradication Act Unilateral Non-reciprocal

Automotive Products Trade Act Bilateral Reciprocal

Caribbean Basin Economic Recovery Act Unilateral Non-reciprocal

Compact of Free Association Act Unilateral Non-reciprocal

Generalized System of Preferences Unilateral Non-reciprocal

North American Free Trade Agreement Trilateral Reciprocal

Products of Insular Possessions Unilateral Non-reciprocal

Products of the West Bank, Gaza Strip or a Qualifying Industrial Zone Unilateral Non-reciprocal

United States-Caribbean Basin Trade Partnership Act Unilateral Non-reciprocal

United States-Chile Free Trade Agreement Bilateral Reciprocal

United States-Israel Free Trade Area Agreement Bilateral Reciprocal

United States-Jordan Free Trade Agreement Bilateral Reciprocal

United States-Singapore Free Trade Agreement Bilateral Reciprocal

Eligible Products & Preferential Rates of Duty in the HTSUS 

The HTSUS lists the eligible products and preferential rates of duty throughout the 

schedule for particular special tariff programs. The rates of duty for the preferential tariff 

programs are generally found in the column 1 sub-column entitled “Special.” A 

summary of the symbols used in the “Special” sub-column and a list of the programs

they represent may be found in General Note 3(c) to the HTSUS. Some articles may be 

subject to temporary modifications found in Chapter 99, HTSUS. As indicated above, 

the goods must meet the requirements for the particular special tariff program in order 

to be eligible for the applicable preferential rate of duty. 

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Legislation and Implementing Regulations 

Legislation and implementing regulations governing rules of origin in U.S. preferential 

schemes may be found as follows: 

• African Growth and Opportunity Act 

 General Note 16 to HTSUS (19 U.S.C. § 1202) 

 19 U.S.C. § 3701 

 19 CFR §§ 10.178a,10.211 

• Andean Trade Preference Act

 General Note 11 to HTSUS (19 U.S.C. § 1202) 

 19 U.S.C. § 3201 

 19 CFR § 10.201 

• Andean Trade Promotion and Drug Eradication Act

 19 U.S.C. § 3201 

 19 CFR §§ 10.241, 251

• Automotive Products Trade Act

 General Note 5 to HTSUS (19 U.S.C. § 1202) 

 19 CFR § 10.84 

 19 U.S.C. § 2001 

• Caribbean Basin Economic Recovery Act

 General Note 7 to HTSUS (19 U.S.C. § 1202) 

 19 CFR § 10.191 

 19 U.S.C. § 2701 

• Compact of Free Association Act

 General Note 10 to HTSUS (19 U.S.C. § 1202) 

• Generalized System of Preferences

 General Note 4 to HTSUS (19 U.S.C. § 1202) 

 19 CFR § 10.171 

 19 U.S.C. § 2461 

• North American Free Trade Agreement Implementation Act

 Article 401 of the North American Free Trade Agreement 

 General Note 12 to HTSUS (19 U.S.C. § 1202) 

 19 CFR Part 181 (including Appendix) 

 19 U.S.C. § 3332 

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• Products of Insular Possessions

 General Note 3(a)(iv) to HTSUS (19 U.S.C. § 1202) 

 19 CFR §§ 7.2,7.3 

• Products of the West Bank, the Gaza Strip or a Qualifying Industrial Zone

 General Note 3(a)(v) to HTSUS (19 U.S.C. § 1202) 

 19 U.S.C. § 2112 

• United States-Caribbean Basin Trade Partnership Act

 General Note 17 to HTSUS (19 U.S.C. § 1202) 

 19 U.S.C. § 2701 

 19 CFR §§ 10.221 & 10.231 

• United States-Chile Free Trade Agreement Implementation Act

 General Note 26 to HTSUS (19 U.S.C. § 1202) 

 19 U.S.C. § 3805 

• United States-Israel Free Trade Area Implementation Act

 General Note 8 to HTSUS (19 U.S.C. § 1202) 

 19 U.S.C. § 2112 

• United States-Jordan Free Trade Area Implementation Act

 General Note 18 to HTSUS (19 U.S.C. § 1202) 

 19 U.S.C. § 2112 

• United States-Singapore Free Trade Agreement Implementation Act

 General Note 25 to HTSUS (19 U.S.C. § 1202) 

 19 U.S.C. § 3805 

ADDITIONAL LEGAL RESOURCES 

In addition to the above-mentioned legislation and regulations, additional legal 

resources one can consult with respect to U.S. rules of origin include CBP 

administrative rulings and U.S. federal court decisions (which deal with the 

interpretation and application of the various U.S. rules of origin with regard to specific

factual circumstances). CBP administrative rulings are available free of charge on the 

CBP’s Customs Rulings Online Search System (CROSS) as located on the CBP’s 

website: <www.cbp.gov>. 

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RESPONSIBILITY FOR CORRECT DETERMINATION OF ORIGIN 

Pursuant to 19 U.S.C. §§1481, 1484, and the applicable implementing regulations, 

importers of record are required to use “reasonable care” to declare the correct country 

of origin of imported goods. CBP officials at CBP ports of entry are responsible for

verifying the accuracy of those declarations during the clearance of goods through 

customs. That responsibility is discharged and monitored though the review of pertinent 

documents (or electronically transmitted information) and through selected audits of the 

merchandise and the importer. Pertinent entry documents (which may include 

declarations) are used to declare the country of origin of a good for non-preferential 

rules of origin purposes. Incorrect country of origin information may lead to delays and

detentions and, if the country of origin affects admissibility, to denials of entry. In 

addition, negligent or fraudulent country of origin information can lead to monetary 

penalties or, in certain cases, to criminal sanctions. 

OBTAINING PRE-IMPORTATION (ADVANCE) RULINGS 

As explained above, it is the responsibility of the importer of record to use “reasonable 

care” when declaring the correct country of origin. In order to meet the reasonable care 

requirement, a person may seek a pre-importation or advance ruling from the CBP with 

respect to whether merchandise is eligible for preferential tariff treatment under a 

particular U.S. rules of origin scheme. 

General Requirements for Origin Ruling Requests 

Subject to special provisions for certain government procurement and NAFTA rulings

(which are both discussed below), Subpart A of Part 177 of title 19 of the Code of

Federal Regulations (19 CFR Part 177, Subpart A) permits interested persons to obtain 

a binding ruling on prospective importations of merchandise into the United States. A

pre-importation administrative ruling may be obtained by submitting a written request to: 

Chief, Special Classification and Marking Branch 

Office of Regulations and Rulings, 

U.S. Bureau of Customs & Border Protection 

1300 Pennsylvania Avenue, NW, Mint Annex 

Washington, DC 20229 

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Marking ruling requests may also be submitted to: 

Director, National Commodity Specialist Division, 

U.S. Bureau of Customs & Border Protection 

One Penn Plaza, 10th Floor 

New York, NY 10119 

The ruling will be binding at all ports of entry unless modified or revoked by the CBP’s

Commercial Rulings Division of the Office of Regulations and Rulings, pursuant to 19 

U.S.C. §1625, or overturned by a federal court. In some cases, CBP may issue an 

information letter or guidance rather than a ruling. 

The following general information must be submitted as part of a pre-importation ruling 

request: 

• The names, addresses and other identifying information of all interested parties (if

known) and the manufacturer identification code (if known). 

• The name(s) of the port(s) in which the merchandise will be entered (if known). 

• A description of the transaction, for example, a prospective importation of

(merchandise) from (country). 

• A statement that there are, to the best of the exporter’s or importer’s knowledge, no 

issues concerning the commodity for which a ruling is sought pending before the 

CBP (including by any CBP field office or at any port of entry) or before any court 

(including the U.S. Court of International Trade and the U.S. Court of Appeals for the 

Federal Circuit). 

• A statement indicating whether advice has been previously sought from the CBP 

concerning the commodity for which a ruling is sought, and if so, then from whom

and what advice was rendered, if any. 

Ruling requests must contain sufficient detailed information to enable the CBP to

determine the proper tariff classification and country of origin of the merchandise.

Accordingly, ruling requests should include the following information: 

• A complete and detailed written description of the goods. Samples (if practical), list

of ingredients and percentages thereof, sketches, diagrams, or other illustrative 

material should be submitted with the request if useful in supplementing the written 

description.

• Cost breakdowns of component materials or parts and their respective quantities

shown in percentages of the goods, if possible. 

• A description of the principal use of the goods, as a class or kind of merchandise, in

the United States. 

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• Information as to the commercial, scientific, technical or common name or 

designation of the merchandise (or as otherwise may be applicable). 

• A detailed description of each of the manufacturing or production processes which 

the goods undergo, and the country or countries in which they are performed. 

• Any other information or materials that may be pertinent or required for classifying 

the merchandise and determining its origin. 

 

Government Procurement Advisory Rulings and Determinations 

If the ruling is for the purpose of determining origin for government procurement 

eligibility, the procedures in 19 CFR Part 177, Subpart B (Sections 177.21- 177.31) 

must be followed. Country of origin rulings in the government procurement arena fall 

into two categories: “advisory rulings” and “final determinations.” An advisory ruling is a 

non-binding, non-reviewable written statement which calls attention to a wellestablished interpretation or principle of law relating to the country of origin without 

applying it to a particular set of facts. A final determination is a binding, judicially

reviewable statement issued by CBP in response to a written request under 19 CFR

177, Subpart B that interprets and applies the provisions of law and regulation relating 

to the country of origin to a specific set of facts. Country of origin rulings may be 

requested under Subpart B by: 

• foreign manufacturers, producers or exporters or U. S. importers; 

• manufacturers, producers, or wholesalers in the United States of like products; 

• U. S. members of labor unions or workers’ organizations who are employed in the 

manufacture, production or wholesale in the United States of like products; or 

• trade or business associations, a majority of whose members manufacture, produce 

or wholesale a like product in the United States.

A request for an advisory ruling shall be in writing and shall contain such information as

will enable the CBP to provide the requester with the applicable principle of law or wellestablished interpretation relating to the particular country of origin. A request for a final 

determination shall be in writing and shall contain the following information: 

• The name of the requester, the requester's principal place of business, and a 

statement that the requester is authorized to file the request under the provisions of

§177.24; 

• A description of the existing article for which a country-of-origin determination is

requested; 

• The country or instrumentality an article is claimed to be the product of; 

• Such further information as will enable the CBP to determine if an article is a product 

of a specific country or instrumentality, and;

• If applicable, the specific procurement for which the final determination is requested. 

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The CBP will issue an advisory ruling in response to a request for a final determination 

if: 

• The request suggests that general information, rather than a final determination, is

actually being sought, 

• The request is incomplete or otherwise fails to meet the requirements set forth in 

§177.25(a), or 

• The ruling requested cannot be issued for any other reason, and CBP believes that 

the general information supplied by an advisory ruling may be of some benefit to the 

party making the request.

An advisory ruling is not a ruling issued prior to importation under 28 U.S.C. 1581(h). 

Notices of a final determination are published in the Federal Register and are subject to 

administrative reconsideration and judicial review. 

Procurement ruling requests should be submitted to: 

Office of Regulations and Rulings 

U. S. Bureau of Customs & Border Protection 

1300 Pennsylvania Avenue, N.W., Mint Annex 

Washington, DC 20229 

NAFTA Advance Rulings 

In the case of NAFTA transactions, requests for rulings may fall under Part 177 or 19 

CFR Part 181, Subpart I (19 CFR 181.92, et seq.) depending on the nature of the 

request. Part 181, Subpart I sets forth the rules which govern the issuance and 

application of advance rulings under Article 509 of the NAFTA and the procedures

which apply for purposes of review of advance rulings under Article 510 of the NAFTA. 

Importers in the United States and exporters and producers located in Canada or

Mexico (or their duly authorized agents) may request and obtain an advance ruling on a 

NAFTA transaction only in accordance with the provisions of Subpart I whenever the 

requested ruling involves the subject matters specified in §181.92(b)(6), which are

summarized as follows: 

• Whether materials imported from a country other than the United States, Canada or 

Mexico and used in the production of a good undergo an applicable change in tariff 

classification, as a result of production occurring entirely in the United States, 

Canada and/or Mexico; 

• Whether a good satisfies a regional value-content requirement under the transaction 

value method or under the net cost method; 

• For purposes of determining whether a good satisfies a regional value-content 

requirement, the appropriate basis or method for value to be applied by an exporter

or a producer in Canada or Mexico, for calculating the transaction value of the good 

or of the materials used in the production of the good; 

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• For purposes of determining whether a good satisfies a regional value-content 

requirement, the appropriate basis or method for reasonably allocating costs, for 

calculating the net cost of the good or the value of an intermediate material; 

• Whether a good qualifies as an originating good; 

• Whether a good that re-enters the United States after having been exported from the 

United States to Canada or Mexico for repair or alteration qualifies for duty-free 

treatment; 

• Whether the proposed or actual marking of a good satisfies country of origin marking 

requirements; 

• Whether an originating good qualifies as a good of Canada or Mexico under Annex 

300 - B, Annex 302.2 and Chapter Seven of the NAFTA; and 

• Whether a good is a qualifying good under Chapter Seven of the NAFTA.

The provisions of Subpart I of Part 181 apply in lieu of the administrative ruling 

provisions contained in subpart A of part 177 of this chapter except where the request

for a ruling involves a subject matter not specified in §181.92(b)(6). 

A request for an advance ruling under NAFTA should be written in English in the form of 

a letter directed either to: 

Commissioner 

U.S. Bureau of Customs & Border Protection 

Attention: Office of Regulations and Rulings (Mint Annex)

1300 Pennsylvania Avenue, NW 

Washington, DC 20229, 

or to: 

Director, National Commodity Specialist Division, 

U.S. Bureau of Customs & Border Protection 

One Penn Plaza, 10th Floor 

New York, NY 10119 

unless the subject matter relates to regional value content, in which case it must be 

directed to the Commissioner, U.S. Bureau of Customs & Border Protection, Attention: 

Office of Regulations and Rulings (Mint Annex), 1300 Pennsylvania Avenue, NW,

Washington, DC 20229. The request for an advance ruling must be signed. An 

advance ruling requested by a principal or authorized agent may direct that the advance 

ruling letter be addressed to the other. 

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Each request for an advance ruling must identify the specific subject matter to which the

request relates, and must contain: 

• A complete statement of all relevant facts relating to the NAFTA transaction and 

must state that the information presented is accurate and complete; 

• The names, addresses, and other identifying information of all interested parties (if

known); 

• The name of the port or place at which any good involved in the transaction will be 

imported or which will otherwise have jurisdiction with respect to the act or activity 

described in the transaction; and 

• A description of the transaction itself, appropriate in detail to the subject matter of 

the requested advance ruling.

Where the request for an advance ruling is submitted by or on behalf of the importer of 

the good involved in the transaction, the request must include the name and address of

the exporter and, if known, producer of the good. Where the request for an advance 

ruling is submitted by or on behalf of the exporter of the good involved in the 

transaction, the request must include the name and address of the producer and 

importer of the good, if known. Where the request for an advance ruling is submitted by 

or on behalf of the producer of the good involved in the transaction, the request must 

include the name and address of the exporter and importer of the good, if known. 

In addition, where relevant to the issue that is the subject of the request for an advance 

ruling, and regardless of the specific nature of the advance ruling requested, the request

must include: 

• A copy of any advance ruling or other ruling with respect to the tariff classification of 

the good that has been issued by the CBP to the person submitting the request; or 

• Sufficient information to enable the CBP to classify the good where no advance 

ruling or other ruling with respect to the tariff classification of the good has been 

issued by the CBP to the person submitting the request. Such information includes a 

full description of the good, including, where relevant, the composition of the good, a 

description of the process by which the good is manufactured, a description of the 

packaging in which the good is contained, the anticipated use of the good and its 

commercial, common or technical designation, and product literature, drawings,

photographs or schematics.

The prospective customs transaction to which the advance ruling request relates must 

be described in sufficient detail in order to permit proper the application of the relevant 

NAFTA provisions. 

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In addition, 19 CFR § 181.93 lists specific requirements for the rulings listed below: 

• Tariff change rulings 

• Issues involving a change in tariff classification of a material 

• NAFTA rulings on regional value content 

• NAFTA rulings on producer materials

Each request for an advance ruling should be accompanied by photographs, drawings,

or other pictorial representations of the good and, whenever possible, by a sample of

the good (which may be damaged or consumed in the course of examination, testing,

analysis, or other actions) unless a precise description of the good is not essential to the 

advance ruling requested. Any good consisting of materials in chemical or physical 

combination for which a laboratory analysis has been prepared by or for the 

manufacturer should include a copy of that analysis, flow charts, CAS number, and 

related information. 

If the question or questions presented in the advance ruling request directly relate to 

matters set forth in any invoice, contract, agreement, or other document, a copy of the 

document must be submitted with the request. The relevant facts reflected in any

documents submitted, and an explanation of their bearing on the question or questions

presented, must be expressly set forth in the advance ruling request. 

Each request for an advance ruling must also state: 

• Whether, to the knowledge of the person submitting the request, the same 

transaction or issue, or one identical to it, has ever been considered, or is currently 

being considered by any CBP office; 

• Whether, to the knowledge of the person submitting the request, the issue involved 

has ever been, or is currently, the subject of: (1) review by the United States Court of 

International Trade, or any court of appeal therefrom, or review by a judicial or quasijudicial body in Canada or Mexico; (2) a verification of origin performed in the United

States, Canada or Mexico; (3) an administrative appeal in the United States, Canada 

or Mexico; or (4) a request for an advance ruling under this subpart, or a request for 

an advance ruling in Canada or Mexico under an appropriate authority referred to in 

§181.76 of the regulations; and (5) the status or disposition of any of these matters;

and 

• Whether the transaction described in the advance ruling request is but one of a 

series of similar and related transactions. 

FOIA AND INFORMATION SUBMITTED FOR A RULING REQUEST 

As a general rule, no part of a ruling is deemed to constitute privileged or confidential 

commercial or financial information or trade secrets unless confidentially was requested 

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as provided for in 19 CFR § 177.2(b)(7), or 181.93(b)(7) and granted as provided for in 

19 CFR § 177.8(a)(3), or 181.99(a)(3). Pursuant to 19 U.S.C. § 1625, rulings are 

published electronically. Information submitted to the CBP as part of a ruling request

may be disclosed or withheld in accordance with the provisions of the Freedom of 

Information Act, as amended. See 5 U.S.C. § 552 and 19 CFR § 177.8(a)(3). 

 

ADMINISTRATIVE REVIEW OF PRE-IMPORTATION RULINGS 

A recipient of a pre-importation ruling who disagrees with the decision contained in the 

ruling may seek an administrative review of the decision from the Director, Commercial 

Rulings Division, Office of Regulations and Rulings (Mint Annex), U. S. Bureau of 

Customs and Border Protection, 1300 Pennsylvania Avenue, N.W., Washington, D.C. 

20229. A request for an administrative review of a decision contained in a preimportation ruling must be in writing and must set forth the basis for disagreement with 

the decision and provide all information and materials necessary to conduct a proper

and complete review. 

POST-IMPORTATION REVIEW PROCEDURES 

After importation of the merchandise and liquidation of the entry, one may seek an 

administrative review of a country of origin decision by the CBP by protesting the 

decision to the CBP. A protest will result in the decision being internally reviewed by the

CBP at a higher level of authority than the level at which the decision was originally 

rendered. If not satisfied with the decision resulting from a protest, one may seek 

judicial review of the decision by the United States Court of International Trade 

(www.cit.uscourts.gov). If not satisfied with the decision by the United States Court of 

International Trade, one may seek review of the decision through an appeal to the 

United States Court of Appeals for the Federal Circuit (www.fedcir.gov). Finally, if not 

satisfied with the decision of the United States Court of Appeals for the Federal Circuit,

one may request a review of the decision by the United States Supreme Court 

(www.supremecourtus.gov), which is the final court of review at the federal level in the

United States. 

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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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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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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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33

“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