StacksVerified U.S. regulatory reference

19 CFR §10.203

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
An article classifiable under a subheading of the Harmonized Tariff Schedule of the United States for which a rate of duty of “Free” appears in the “Special” subcolumn followed by the symbol “J” or “J*” in parentheses is eligible for duty-free treatment, and will be accorded such treatment, if each of the following requirements is met:
  1. (a)Imported directly. The article is imported directly from a beneficiary country as provided in § 10.204.
  2. (b)Country of origin criteria. The article complies with the country of origin criteria set forth in § 10.205.
  3. (c)Value content requirement. The article complies with the value content requirement set forth in § 10.206.
  4. (d)Filing of claim and submission of supporting documentation. The claim for duty-free treatment is filed, and any required documentation in support of the claim is submitted, in accordance with the procedures set forth in § 10.207.