October 2021 — Question 71
Operations incidental to the assembly process whether performed before, during, or after assembly, do not constitute further fabrication, and will not preclude the application of the exemption. The following are examples of operations which are incidental to the assembly process EXCEPT:
- ACleaning
- BRemoval of rust, grease, paint, or other preservative coating
- CTrimming, filing, or cutting off of small amounts of excess materials
- DCutting of garment parts according to pattern from exported material✓ CBP's answer
- EFinal calibration, testing, marking, sorting, pressing and folding of assembled articles
Why this answer
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CBP's cited authority
§ 19 CFR § 10.16 (b)
Answer and citations as published in CBP's official answer key for the October 2021 examination.
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