TARIFF SCHEDULES OF THE UNITED STATES
SCHEDULE 8. - SPECIAL CLASSIFICATION PROVBIONS Part 1. - Articles Exported and Returned
407 Rates of Duty
Subpart B. • Articles Advanced or Improved Abroad Subpart B headnofes: 1. This subpart shall not apply to any article exported — la) from continuous customs custody with remission, abatement, or refund of duty; (bl with benefit of drawback; (c) to comply with any law of the United States or regulation of any Federal agency requiring exportation; or (d) after manufacture or production in the United States under item 864.05 of this schedule. 2. Articles repaired, altered, processed, or otherwise changed in condition abroad.—The following provisions apply only to Items 306.10, S06.20, and 306.30: lal The value of repairs, alterations, processing, or other change In condition outside the United Stateo shall be — (i) the cost to the Importer of iuch change; or (ill If no charge Is made, the value of such change, as set out In the invoice and entry papers; except that. If the appraiser concludes that the amount so set out does not represent a reasonable cost or value, then the value of the change shall be determined In accordance with section 402 or 402a of this Act. (bl No appraisement of the Imparted article In Its changed condition shall be required unless necessary to a determination of the rate or rates of duty applicable to such article. (c) The duty upon the value of the change In condition shall be at the rate which would apply to the article Itself, as an entirety without constructive separation of Its components. In its condition as Imported If It were not within the purview of this subpart. If the article, as returned to the United States, is subject to a specific or compound rate of duty, such rate shall be converted to the ad valorem rate which when applied to the full value of such article determined In accordance with section 402 or 402a of this Act would provide the same amount of duties as the specific or compound rate. In order to compute the duties due, the ad valorem rate so obtained shall be applied to the value of the change in condition made outside the United States. 3. Articles assembled abroad with components produced In the United States.—The following provisions apply only to item 807.00: (a) The value of the products of the United States assembled into the imported article shall be — (i) the cost of such products at the time of the last purchase; or ( I D if no charge is made, the value of such products at the time of the shipment for exportation, as set out in the Invoice and entry papers; except that, if the appraiser concludes that the amount so set out does not represent a reasonable cost or value, then the value of such products shall be determined in accordance with section 402 or 402a of this Act.
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