May 2024 — Question 21
Factory imports pistons from Italy. Factory subjects the pistons to heat treatment and coats them with a specialized alloy, in order to render them fit for use in motorcycle engines. Any pistons Factory does not sell to domestic engine manufacturers are exported for sale abroad. May Factory claim unused merchandise drawback on the exported pistons?
- AYes, because the pistons were reworked but not manufactured.
- BNo, because the pistons were manufactured when made fit for a particular use.✓ CBP's answer
- CYes, because the pistons were adjusted but not manufactured.
- DYes, because the pistons were manufactured into an engine, which is a new and different article with a distinctive name.
CBP's cited authority
§ 19 C.F.R. § 190.2§ 190.31(c)§ 190.32(e)
Answer and citations as published in CBP's official answer key for the May 2024 examination.
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