StacksVerified U.S. regulatory reference

31 CFR §560.420

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
For purposes of satisfying the de minimis content rule in § 560.205(b)(2):
  1. (a)U.S.-origin goods (excluding software) falling within the definition in § 560.205 must comprise less than 10 percent of the total value of the foreign-made good (excluding software);
  2. (b)U.S.-origin software falling within the definition in § 560.205 must comprise less than 10 percent of the total value of the foreign-made software;
  3. (c)U.S.-origin technology falling within the definition in § 560.205 must comprise less than 10 percent of the total value of the foreign-made technology; and,
  4. (d)In cases involving a complex product made of a combination of U.S.-origin goods (including software) and technology falling within the definition in § 560.205, the aggregate value of all such U.S.-origin goods (including software) and such technology contained in the foreign-made product must be less than 10 percent of the total value of the foreign-made product.