(a) General. An importer who claims preferential tariff treatment on a non-originating cotton or man-made fiber good specified in §10.882 of this subpart must submit, at the request of the Center director, a declaration supporting such a claim for preferential tariff treatment that sets forth all pertinent information concerning the production of the good, including:

(1) A description of the good, quantity, invoice numbers, and bills of lading;

(2) A description of the operations performed in the production of the good in the territory of one or both of the Parties;

(3) A statement as to any yarn or fabric of a non-Party and the origin of such materials used in the production of the good.

(b) Retention of records. An importer must retain all documents relied upon to prepare the declaration for a period of five years.