You can revoke this choice only with IRS consent. Sale of article incorporating imported product. The importer may treat the sale of an article manufactured or assembled in the United States as the first sale or use of an imported taxable product incorporated in that article if both the following apply. The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. The importer has not chosen to treat entry into the United States as use of the product.
Tax is imposed on the imported product incorporated in the article when the article is sold.
The Imported Products Table appears in Appendix B at the end of this publication. Each listing in the table identifies a product by name and includes only products that are described by that name. In those cases, a product is included in that listing only if the product is described by that name and the rate of duty on the product is determined by reference to that HTS heading. A product is included in the listing even if it is manufactured with or contains a different ODC than the one specified in the table. Part II of the table lists electronic items that are not included within any other list in the table.