Classification of components: extensive on-site manufacturing can preclude treating imported parts as complete goods under interpretative rule. Treatment of imported CTV components as complete television sets applies only when imports require solely assembly operations and retain the essential characteristic of the finished article. Components subjected to further working operations to reach finished state-for example, populating bare PCBs and other elaborate manufacturing processes-should not be assessed as complete articles. Field officers are directed to consider the extent of on-site manufacturing work when classifying such imports.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of components: extensive on-site manufacturing can preclude treating imported parts as complete goods under interpretative rule.
Treatment of imported CTV components as complete television sets applies only when imports require solely assembly operations and retain the essential characteristic of the finished article. Components subjected to further working operations to reach finished state-for example, populating bare PCBs and other elaborate manufacturing processes-should not be assessed as complete articles. Field officers are directed to consider the extent of on-site manufacturing work when classifying such imports.
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