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미국-대한민국 자유무역협정 (United States-Korea Free Trade
Agreement); General Note 33
(a) Originating goods under the terms of the United
States-Korea Free Trade Agreement (UKFTA) are subject to
duty as provided herein. For the purposes of this note,
goods of Korea, subject to subdivisions (b) through (o) of
this note, that are imported into the customs territory of
the United States and entered under a provision for which a
rate of duty appears in the "Special" subcolumn of rate of
duty column 1 followed by the symbol "KR" in parentheses are
eligible for the tariff treatment, and any applicable
quantitative limitations, set forth in the "Special"
subcolumn, in accordance with sections 201 and 202 of the
United States-Korea Free Trade Agreement Implementation Act
(Pub.L. 112-41; 125 Stat. 428).
(b) For the purposes of this note, subject to the provisions
of subdivisions (c), (d), (n) and (o) thereof, a good
imported into the customs territory of the United States is
eligible for treatment as an originating good of a UKFTA
country under the terms of this note if–
(ⅰ) the good is wholly obtained or produced entirely in the
territory of Korea or of the United States, or both;
(ⅱ) the good is produced entirely in the territory of Korea
or of the United States, or both, and--
(A) each of the nonoriginating materials used in the
production of the good undergoes an applicable change in
tariff classification specified in subdivision (o) of this
note; or
(B) the good otherwise satisfies any applicable regional
value-content or other requirements set forth in such
subdivision (o); and satisfies all other applicable
requirements of this note and of applicable regulations; or
(ⅲ) the good is produced entirely in the territory of Korea
or of the United States, or both, exclusively from materials
described in subdivisions (ⅰ) or (ⅱ), above.
For the purposes of this note, the term "UKFTA country"
refers only to Korea or to the United States.
(c) (ⅰ) For purposes of subdivision (b)(ⅰ) of this note, the
expression "wholly obtained or produced entirely in the
territory of Korea or of the United States, or both" means
any of the following–
(A) plants and plant products grown, and harvested or
gathered, in the territory of Korea or of the United States,
or both;
(B) live animals born and raised in the territory of Korea
or of the United States, or both;
(C) goods obtained in the territory of Korea or of the
United States, or both, from live animals;
(D) goods obtained from hunting, trapping, fishing or
aquaculture conducted in the territory of Korea or of the
United States, or both;
(E) minerals and other natural resources not included in
subdivisions (A) through (D) that are extracted or taken
from the territory of Korea or of the United States, or
both;
(F) fish, shellfish and other marine life taken from the
sea, seabed or subsoil outside the territory of Korea or of
the United States, or both, by–
(ⅰ) a vessel that is registered or recorded with Korea and
flying the flag of Korea, or
(ⅱ) a vessel that is documented under the laws of the United
States;
(G) goods produced on board a factory ship from goods
referred to in subdivision (F), if such factory ship–
(ⅰ) is registered or recorded with Korea and flies the flag
of Korea, or
(ⅱ) is a vessel that is documented under the laws of the
United States;
(H) (ⅰ) goods taken by Korea or a person of Korea from the
seabed or beneath the seabed or subsoil outside the
territory of Korea or of the United States, or both, if
Korea has rights to exploit such seabed or subsoil, or
(ⅱ) goods taken by the United States or a person of the
United States from the seabed or beneath the seabed or
subsoil outside the territory of the United States or of
Korea, or both, if the United States has rights to exploit
such seabed or subsoil;
(I) goods taken from outer space, if the goods are obtained
by Korea or the United States or a person of Korea or the
United States and not processed in the territory of a
country other than Korea or the United States;
(J) waste and scrap derived from.
(1) manufacturing or production operations in the territory
of Korea or of the United States, or both, or
(2) used goods collected in the territory of Korea or of the
United States, or both, if such goods are fit only for the
recovery of raw materials
(K) recovered goods derived in the territory of Korea or of
the United States, or both, from used goods; or
(L) goods, at any stage of production, produced in the
territory of Korea or of the United States, or both,
exclusively from.
(ⅰ) goods referred to in any of subdivisions (A) through (J)
above, or
(ⅱ) the derivatives of goods referred to in clause (L)(ⅰ).
(ⅱ) (A) For the purposes of subdivision (ⅰ)(K), the term
"recovered goods" means materials in the form of individual
parts that are the result of:
(1) the disassembly of used goods into individual parts; and
(2) the cleaning, inspecting, testing or other processing
that is necessary for improvement to sound working condition
of such individual parts.
(B) The term "remanufactured good" for purposes of this note
means a good that is classified under chapter 84, 85, 87 or
90 or heading 9402, and that--
(1) is entirely or partially comprised of recovered goods,
and
(2) has a similar life expectancy and enjoys a factory
warranty similar to such a good that is new.
(C) For the purposes of this note.
(1) the term "material" means a good that is used in the
production of another good, including a part or an
ingredient;
(2) the term "material that is self-produced" means an
originating material that is produced by a producer of a
good and used in the production of that good; and
(3) a "nonoriginating good or nonoriginating material" is a
good or material, as the case may be, that does not qualify
as originating under this note.
(D) For the purposes of this note, the term "production"
means growing, mining, harvesting, fishing, breeding,
raising, trapping, hunting, manufacturing, processing,
assembling or disassembling a good; and the term "producer"
means a person who engages in the production of a good in
the territory of Korea or of the United States.
(ⅲ) Transit and transshipment. A good that has undergone
production necessary to qualify as an originating good under
this note shall not be considered to be an originating good
if, subsequent to that production, the good--
(A) undergoes further production or any other operation
outside the territory of Korea or of the United States,
other than unloading, reloading or any other process
necessary to preserve the good in good condition or to
transport the good to the territory of Korea or of the
United States, or
(B) does not remain under the control of customs authorities
in the territory of a country other than Korea or the United
States.
(d) Textile and apparel articles.
(ⅰ) For purposes of this note, a textile or apparel good
provided for in subheadings 4202.12, 4202.22, 4202.32 or
4202.92, chapters 50 through 63, heading 7019 or subheading
9404.90 of the tariff schedule is an originating good if:
(A) each of the nonoriginating materials used in the
production of the good undergoes an applicable change in
tariff classification specified in subdivision (o) of this
note as a result of production occurring entirely in the
territory of Korea or of the United States, or both, or the
good otherwise satisfies the applicable requirements of this
note where a change in tariff classification for each
nonoriginating material is not required, and
(B) the good satisfies any other applicable requirements of
this note.
The provisions of subdivision (o) of this note shall not
apply in determining the country of origin of a textile or
apparel good for nonpreferential purposes.
(ⅱ) Notwithstanding the rules set forth in subdivision (o)
of this note, textile or apparel goods classifiable under
general rule of interpretation 3 of the tariff schedule as
goods put up in sets for retail sale shall not be regarded
as originating goods unless each of the goods in the set is
an originating good or the total value of the nonoriginating
goods in the set does not exceed 10 percent of the customs
value of the set.
(ⅲ) For purposes of this note, the expression "wholly formed
and finished" means:
(A) when used in reference to fabrics, all production
processes and finishing operations necessary to produce a
finished fabric ready for use without further processing,
and such processes and operations include formation
processes, such as weaving, knitting, needling, tufting,
felting, entangling or other such processes, and finishing
operations, including bleaching, dyeing and printing; and
(B) when used in reference to yarns, all production
processes and finishing operations, beginning with the
extrusion of filaments, strips, film or sheets, and
including drawing to fully orient a filament or slitting a
film or sheet into strip, or the
spinning of all fibers into yarn, or both, and ending with a
finished yarn or plied yarn.
(ⅳ) A textile or apparel good may be considered to be an
originating good if--
(A) the total weight of all fibers and yarns that are used
in the production of the component of the good that
determines the tariff classification of the good and that do
not undergo an applicable change in tariff classification is
not more than 7 percent of the total weight of that
component; or
(B) it is eligible for entry under applicable provisions of
subchapter XX of chapter 99.
Notwithstanding the provisions of subdivision (d(ⅳ)(A), a
good containing elastomeric yarns in the component of the
good that determines the tariff classification of the good
shall be considered to be an originating good only if such
yarns are wholly formed and finished in the territory of
Korea or of the United States.
(ⅴ) For purposes of this note, in the case of a good that is
a yarn, fabric or fiber, the term "component of the good
that determines the tariff classification of the good" means
all of the fibers in the good
(e) De minimis.
(ⅰ) Except as provided in subdivision (ⅱ) below, a good
(other than a textile or apparel good described in
subdivision (d) above) that does not undergo a change in
tariff classification pursuant to subdivision (o) of this
note is an originating good if.
(A) the value of all nonoriginating materials that are used
in the production of the good that do not undergo the
applicable change in tariff classification does not exceed
10 percent of the adjusted value of the good;
(B) the value of such nonoriginating materials is included
in the value of nonoriginating materials for any applicable
regional value-content requirement for the good under this
note; and
(C) the good meets all other applicable requirements of this
note.
(ⅱ) Subdivision (e)(ⅰ) does not apply to.
(A) a nonoriginating material provided for in chapter 3 of
the tariff schedule that is used in the production of a good
provided for in chapter 3;
(B) a nonoriginating material provided for in chapter 4, or
a nonoriginating dairy preparation containing over 10
percent by weight of milk solids provided for in subheading
1901.90 or 2106.90 that is used in the production of a good
provided for in chapter 4;
(C) a nonoriginating material provided for in chapter 4, or
a nonoriginating dairy preparation containing over 10
percent by weight of milk solids provided for in subheading
1901.90, that is used in the production of any of the
following goods:
(1) infant preparations containing over 10 percent by weight
of milk solids, the foregoing provided for in subheading
1901.10;
(2) mixes and doughs, containing over 25 percent by weight
of butterfat, not put up for retail sale, the foregoing
provided for in subheading 1901.20;
(3) dairy preparations containing over 10 percent by weight
of milk solids, the foregoing provided for in subheading
1901.90 or 2106.90;
(4) goods provided for in heading 2105;
(5) beverages containing milk, the foregoing provided for in
subheading 2202.90; or
(6) animal feeds containing over 10 percent by weight of
milk solids, the foregoing provided for in subheading
2309.90;
(D) a nonoriginating material provided for in chapter 7 that
is used in the production of a good provided for in
subheading 0703.10, 0703.20, 0709.59, 0709.60, 0711.90,
0712.20, 0714.20 or any of subheadings 0710.21 through
0710.80 or 0712.39 through 0713.10;
(E) a nonoriginating material provided for in heading 0805,
or in any of subheadings 2009.11 through 2009.39, that is
used in the production of a good provided for in any of
subheadings 2009.11 through 2009.39, or in fruit or
vegetable juice of any single fruit or vegetable, fortified
with minerals or vitamins, concentrated or unconcentrated,
provided for in subheading 2106.90 or 2202.90;
(F) nonoriginating peaches, pears or apricots provided for
in chapter 8 or 20 that are used in the production of a good
provided for in heading 2008;
(G) a nonoriginating material provided for in heading 1006,
or a nonoriginating rice product provided for in chapter 11
that is used in the production of a good provided for in
heading 1006, 1102, 1103, 1104 or subheading 1901.20 or
1901.90;
(H) a nonoriginating material provided for in chapter 15
that is used in the production of a good provided for in any
of headings 1501 through 1508 or heading 1512, 1514 or 1515;
(I) a nonoriginating material provided for in heading 1701
that is used in the production of a good provided for in any
of headings 1701 through 1703;
(J) a nonoriginating material provided for in chapter 17
that is used in the production of a good provided for in
subheading 1806.10;
(K) except as provided in subdivisions (A) through (J) above
and subdivision (o) of this note, a nonoriginating material
used in the production of a good provided for in any of
chapters 1 through 24, unless the nonoriginating material is
provided for in a different subheading than the good for
which origin is being determined under this note.
(ⅲ) For the purposes of this note, the term "adjusted value"
means the value determined in accordance with Articles 1
through 8, Article 15 and the corresponding interpretive
notes of the Agreement on Implementation of Article VII of
the General Agreement on Tariffs and Trade 1994 referred to
in section 101(d)(8) of the Uruguay Round Agreements Act (19
U.S.C. 3511(d)(8)), adjusted, if necessary, to exclude any
costs, charges or expenses incurred for transportation,
insurance and related services incident to the international
shipment of the merchandise from the country of exportation
to the place of importation.
(f) Accumulation.
(ⅰ) For purposes of this note, originating materials from
the territory of Korea or the United States that are used in
the production of a good in the territory of the other
country shall be considered to originate in the territory of
such other country.
(ⅱ) A good that is produced in the territory of Korea or of
the United States, or both, by one or more producers, is an
originating good if the good satisfies all of the applicable
requirements of this note.
(g) Regional value content.
(ⅰ) For purposes of subdivision (b)(ⅱ)(B) of this note, the
regional value content for a good referred to in subdivision
(o) of this note, except for goods to which subdivision (h)
applies, shall be calculated by the importer, exporter or
producer of the good, on the basis of the build-down method
described in subdivision (g)(ⅰ)(A) or the build-up method
described in (g)(ⅰ)(B) below.
(A) For the build-down method, the regional value content of
a good may be calculated on the basis of the formula RVC =
((AV - VNM)/AV) x 100, where RVC is the regional value
content, expressed as a percentage; AV is the adjusted value
of the good; and VNM is the value of nonoriginating
materials, other than indirect materials, acquired and used
by the producer in the production of the good, but does not
include the value of a material that is self-produced; or
(B) For the build-up method, the regional value content may
be calculated on the basis of the formula RVC = (VOM /AV) x
100, where RVC is the regional value content, expressed as a
percentage; AV is the adjusted value of the good; and VOM is
the value of originating materials, other than indirect
materials, that are acquired or selfproduced, and used by
the producer in the production of the good.
(ⅱ) Value of materials.
(A) For the purpose of calculating the regional value
content of a good under subdivision (g)(ⅰ) and for purposes
of applying the de minimis provisions of subdivision (e) of
this note, the value of a material is:
(1) in the case of a material that is imported by the
producer of the good, the adjusted value of the material;
(2) in the case of a material acquired in the territory in
which the good is produced, the value, determined in
accordance with Articles 1 through 8, Article 15 and the
corresponding interpretive notes, of the Agreement on
Implementation of Article VII of the General Agreement on
Tariffs and Trade 1994 referred to in section 101(d)(8) of
the Uruguay Round Agreements Act (19 U.S.C. 3511(d)(8)), as
set forth in regulations promulgated by the Secretary of the
Treasury providing for the application of such Articles in
the absence of an importation by the producer; or
(3) in the case of a material that is self-produced, the sum
of.
(ⅰ) all expenses incurred in the production of the material,
including general expenses, and
(ⅱ) an amount for profit equivalent to the profit added in
the normal course of trade.
(B) The value of materials may be further adjusted as
follows:
(1) for originating materials, the following expenses, if
not included in the value of an originating material
calculated under subdivision (A) above, may be added to the
value of the originating material:
(Ⅰ) the costs of freight, insurance, packing and all other
costs incurred in transporting the material within or
between the territory of Korea or of the United States, or
both, to the location of the producer;
(Ⅱ) duties, taxes and customs brokerage fees on the material
paid in the territory of Korea or of the United States, or
both, other than duties and taxes that are waived, refunded,
refundable or otherwise recoverable, including credit
against duty or tax paid or payable; and
(Ⅲ) the cost of waste and spoilage resulting from the use of
the material in the production of the good, less the value
of renewable scrap or byproducts; and
(2) for non-originating materials, if included the value of
a nonoriginating material calculated under subdivision (A)
above, the following expenses may be deducted from the value
of the nonoriginating material:
(Ⅰ) the costs of freight, insurance, packing and all other
costs incurred in transporting the material within or
between the territory of Korea or of the United States, or
both, to the location of the producer;
(Ⅱ) duties, taxes and customs brokerage fees on the material
paid in the territory of Korea or of the United States, or
both, other than duties and taxes that are waived, refunded,
refundable or otherwise recoverable, including credit
against duty or tax paid or payable;
(Ⅲ) the cost of waste and spoilage resulting from the use of
the material in the production of the good, less the value
of renewable scrap or by-products; or
(Ⅳ) the cost of originating materials used in the production
of the nonoriginating material in the territory of Korea or
of the United States, or both.
(C) All costs considered for the calculation of regional
value content shall be recorded and maintained in conformity
with the generally accepted accounting principles applicable
in the territory of the country in which the good is
produced(whether Korea or the United States). The term
"generally accepted accounting principles"--
(ⅰ) means the recognized consensus or substantial
authoritative support given in the territory of Korea or of
the United States, as the case may be, with respect to the
recording of revenues, expenses, costs, assets and
liabilities, the disclosure of information and the
preparation of financial statements, and
(ⅱ) may encompass broad guidelines for general application
as well as detailed standards, practices and procedures.
(h) Automotive goods.
(ⅰ) For purposes of subdivision (b)(ⅱ)(B) of this note, the
regional value content of an automotive good referred to in
subdivision
(o) of this note may be calculated by the importer, exporter
or producer of the good on the basis of the build-down
method described in subdivision (g)(ⅰ)(A) of this note, the
build-up method described in subdivision (g)(ⅰ)(B) of this
note or the following net cost method, RVC = (NC - VNM)/NC X
100, where RVC is the regional value content, expressed as a
percentage; NC is the net cost of the good; and VNM is the
value of nonoriginating materials, other than indirect
materials, acquired and used by the producer in the
production of the automotive good, but does not include the
value of a material that is self-produced.
(ⅱ) For purposes of this subdivision, the term "automotive
good" means a good provided for in any of subheadings
8407.31 through 8407.34, subheading 8408.20, heading 8409 or
any of headings 8701 through 8708.
(ⅲ) For purposes of determining the regional value content
under subdivision (h)(ⅰ) of this note for an automotive good
that is a motor vehicle provided for in any of headings 8701
through 8705, an importer, exporter or producer may average
the amounts calculated under the net cost formula contained
in subdivision (h)(ⅰ), over the producer's fiscal year.
(A) with respect to all motor vehicles in any one of the
categories described in subdivision (h)(ⅳ), or
(B) with respect to all motor vehicles in any such category
that are exported to the territory of Korea or of the United
States.
(ⅳ) A category is described in this subdivision if it.
(A) is the same model line of motor vehicles, is in the same
class of motor vehicles and is produced in the same plant in
the territory of Korea or of the United States, as the good
described in subdivision (h)(ⅲ) for which regional value
content is being calculated;
(B) is the same class of motor vehicles, and is produced in
the same plant in the territory of Korea or of the United
States, as the good described in subdivision (h)(ⅲ) for
which regional value content is being calculated; or
(C) is the same model line of motor vehicles produced in the
territory of Korea or of the United States as the good
described in subdivision (h)(ⅲ) for which regional value
content is being calculated.
(ⅴ) The term "class of motor vehicles" means any one of the
following categories of motor vehicles:
(A) motor vehicles provided for in subheading 8701.20,
8704.10, 8704.22, 8704.23, 8704.32 or 8704.90, or heading
8705 or 8706, or motor vehicles for the transport of 16 or
more persons provided for in subheading 8702.10 or 8702.90;
(B) motor vehicles provided for in subheading 8701.10 or any
of subheadings 8701.30 through 8701.90;
(C) motor vehicles for the transport of 15 or fewer persons
provided for in subheading 8702.10 or 8702.90, or motor
vehicles provided for in subheading 8704.21 or 8704.31; or
(D) motor vehicles provided for in any of subheadings
8703.21 through 8703.90.
(ⅵ) For purposes of determining the regional value content
under subdivision (g) of this note for automotive materials
provided for in any of subheadings 8407.31 through 8407.34,
in subheading 8408.20 or in heading 8409, 8706, 8707 or
8708, that are produced in the same plant, an importer,
exporter or producer may.
(A) average the amounts calculated under the net cost
formula contained in subdivision (h)(ⅰ) over.
(1) the fiscal year of the motor vehicle producer to whom
the automotive goods are sold,
(2) any quarter or month, or
(3) the fiscal year of the producer of such goods, if the
goods were produced during the fiscal year, quarter or month
that is the basis for the calculation;
(B) determine the average referred to in subdivision (h)(ⅲ)
separately for such goods sold to one or more motor vehicle
producers; or
(C) make a separate determination under subdivision (h)(ⅲ)
or (h)(ⅳ) for such goods that are exported to the territory
of Korea or of the United States.
(ⅶ) The importer, exporter or producer of an automotive good
shall, consistent with the provisions regarding allocation
of costs provided for in generally accepted accounting
principles, determine the net cost of the automotive good
under subdivision subdivision (h)(ⅱ) by.
(A) calculating the total cost incurred with respect to all
goods produced by the producer of the automotive good,
subtracting any sales promotion, marketing and after-sales
service costs, royalties, shipping and packing costs and
nonallowable interest costs that are included in the total
cost of all such goods, and then reasonably allocating the
resulting net cost of those goods to the automotive good;
(B) calculating the total cost incurred with respect to all
goods produced by that producer, reasonably allocating the
total cost to the automotive good, and then subtracting any
sales promotion, marketing and after-sales service costs,
royalties, shipping and packing costs and nonallowable
interest costs that are included in the portion of the total
cost allocated to the automotive good; or
(C) reasonably allocating each cost that forms part of the
total cost incurred with respect to the automotive good so
that the aggregate of these costs does not include any sales
promotion, marketing and after-sales service costs,
royalties, shipping and packing costs or nonallowable
interest costs.
(i) Accessories, spare parts or tools.
(ⅰ) Subject to subdivisions (ⅱ) and (ⅲ) of this subdivision,
accessories, spare parts or tools delivered with a good that
form part of the good's standard accessories, spare parts or
tools shall--
(A) be treated as originating goods if the good is an
originating good; and
(B) be disregarded in determining whether all the
nonoriginating materials used in the production of the good
undergo the applicable change in tariff classification set
forth in subdivision (o) of this note.
(ⅱ) Subdivision (ⅰ)(ⅰ) shall apply only if--
(A) the accessories, spare parts or tools are classified
with and not invoiced separately from the good; and
(B) the quantities and value of the accessories, spare parts
or tools are customary for the good.
(ⅲ) If the good is subject to a regional value content
requirement, the value of the accessories, spare parts or
tools shall be taken into account as originating or
nonoriginating materials, as the case may be, in calculating
the regional value content of the good.
(j) Fungible goods and materials.
(ⅰ) A person claiming that a fungible good or fungible
material is an originating good may base the claim either on
the physical segregation of the fungible good or fungible
material or by using an inventory management method with
respect to the fungible good or fungible material. For
purposes of this subdivision, the term "inventory management
method" means:
(A) averaging,
(B) "last-in, first-out,"
(C) "first-in, first out," or
(D) any other method that is recognized in the generally
accepted accounting principles of the country in which the
production is performed (whether Korea or the United States)
or otherwise accepted by that country.
The term "fungible good" or fungible material" means a good
or material, as the case may be, that is interchangeable
with another good or material for commercial purposes and
the properties of which are essentially identical to such
other good or material.
(ⅱ) A person selecting an inventory management method under
subdivision (j)(ⅰ) above for a particular fungible good or
material shall continue to use that method for that fungible
good or material throughout the fiscal year of such person.
(k) Packaging materials and containers.
(ⅰ) Packaging materials and containers in which a good is
packaged for retail sale, if classified with the good for
which the tariff treatment under the terms of this note is
claimed, shall be disregarded in determining whether all the
nonoriginating materials used in the production of the good
undergo the applicable change in tariff classification set
out in subdivision (o) of this note and, if the good is
subject to a regional value content requirement, the value
of such packaging materials and containers shall be taken
into account as originating or nonoriginating materials, as
the case may be, in calculating the regional value content
of the good.
(ⅱ) Packing materials and containers for shipment shall be
disregarded in determining whether a good is an originating
good.
(l) Indirect materials.
An indirect material shall be disregarded in determining
whether a good is an originating good under the terms of
this note. The term "indirect material" means a good used in
the production, testing or inspection of another good but
not physically incorporated into that other good, or a good
used in the maintenance of buildings or the operation of
equipment associated with the production of another good,
including.
(ⅰ) fuel and energy;
(ⅱ) tools, dies and molds;
(ⅲ) spare parts and materials used in the maintenance of
equipment or buildings;
(ⅳ) lubricants, greases, compounding materials and other
materials used in production or used to operate equipment or
buildings;
(ⅴ) gloves, glasses, footwear, clothing, safety equipment
and supplies;
(ⅵ) equipment, devices and supplies used for testing or
inspecting the good;
(ⅶ) catalysts and solvents; and
(ⅷ) any other good that is not incorporated into the other
good but the use of which in the production of the other
good can reasonably be demonstrated to be a part of that
production.
(m) Record-keeping requirements and verification; claims for
preferential treatment.
(ⅰ) An importer claiming preferential tariff treatment for a
good imported into the territory of the United States under
the provisions of this note shall comply in all respects
with applicable Customs regulations. Importers shall, upon
request by the appropriate customs officer, make available
such records as are necessary under applicable regulations
to demonstrate that a good qualifies as an originating good
under the provisions of this note.
(ⅱ) For purposes of determining whether a good imported into
the customs territory of the United States from the
territory of Korea qualifies as an originating good under
the provisions of this note, the appropriate customs officer
may conduct a verification under such terms or procedures as
the United States and Korea may agree, as set forth in
pertinent regulations.
(ⅲ) An importer may make a claim for the tariff and other
treatment provided for under the terms of this note based on
either--
(A) a written or electronic certification by the importer,
exporter or producer; or
(B) the importer's knowledge that the good is an originating
good, including reasonable reliance on information in the
importer's possession that the good is an originating good,
in such form and manner as may be required in applicable
regulations.
(n) Interpretation of rules of origin.
(ⅰ) Unless otherwise specified, a rule in subdivision (o) of
this note that is set out adjacent and is applicable to a
6-digit subheading in the tariff schedule shall take
precedence over a rule applicable to a 4-digit heading
superior thereto and covering the goods of such subheading.
For purposes of this subdivision and subdivision (o) of this
note, a tariff provision is a "heading" if its article
description is not indented; a provision is a "subheading"
if it is designated by 6 digits under the Harmonized
Commodity Description and Coding System.
(ⅱ) Reference to weight in the rules set forth in
subdivision (o) of this note for goods provided for in
chapters 1 through 24 of the tariff schedule means dry
weight, unless otherwise specified in the tariff schedule.
(ⅲ) A requirement of a change in tariff classification in
subdivision (o) of this note applies only to nonoriginating
materials.
(ⅳ) If goods are classified as a set as a result of the
application of rule 3 of the general rules of interpretation
of the tariff schedule, the set is originating under this
note only if each good in the set is originating.
Notwithstanding the first sentence of this subdivision, a
set of goods is originating if the value of all the
nonoriginating goods in the set does not exceed 15 percent
of the adjusted value of the set.
(ⅴ) A good of chapters 1 through 40, inclusive, shall not be
considered to be originating solely by reason of mere
dilution with water or another substance that does not
materially alter the characteristics of the good.
(ⅵ) For purposes of applying this note to goods of chapters
6 through 14, inclusive, agricultural and horticultural
goods grown in the territory of Korea or of the United
States shall be treated as originating therein even if grown
from seed, bulbs, rootstock, cuttings, grafts, shoots, buds
or other live parts of plants imported from a country other
than Korea or the United States.
(ⅶ) For purposes of applying this note to goods of chapters
27 through 40, inclusive (except a good of heading 3823), of
the tariff schedule, a "chemical reaction" is a process
(including a biochemical process) which results in a
molecule with a new structure by breaking intramolecular
bonds and by forming new intramolecular bonds, or by
altering the spatial arrangement of atoms in a molecule. The
following are not considered to be chemical reactions for
purposes of this note:
(A) dissolving in water or other solvents;
(B) the elimination of solvents including solvent water; or
(C) the addition or elimination of water of crystallization.
(ⅷ) A good of heading in chapters 28 through 40 that
satisfies one or more of the provisions enumerated in this
subdivision shall be treated as an originating good for
purposes of this note, except as otherwise specified in such
provisions.
Notwithstanding the preceding sentence, a good is an
originating good if it meets the applicable change in tariff
classification or satisfies the applicable value content
requirement specified in the rules of origin in subdivision
(o) for such chapters.
(A) A good of chapters 28 through 40 that is subject to
purification shall be treated as an originating good
provided that the purification occurs in the territory of
Korea or of the United States, or both and results in the
following:
(1) the elimination of not less than 80 percent of the
impurities; or
(2) the reduction or elimination of impurities resulting in
a good suitable:
(Ⅰ) as a pharmaceutical, medicinal, cosmetic, veterinary or
food grade substance;
(Ⅱ) as a chemical product or reagent for analytical,
diagnostic or laboratory uses;
(Ⅲ) as an element or component for use in micro-elements;
(Ⅳ) for specialized optical uses;
(Ⅴ) for non-toxic uses for health and safety;
(Ⅵ) for biotechnical use;
(Ⅶ) as a carrier used in a separation process; or
(Ⅷ) for nuclear grade uses.
(B) A good of chapters 30, 31 or 33 through 40 (except for
heading 3808) shall be treated as an originating good if the
deliberate and proportionally controlled mixing or blending
(including dispersing) of materials to conform to
predetermined specifications, resulting in the production of
a good having different essential physical or chemical
characteristics that are relevant to the purposes or uses of
the good and are different from the input materials, occurs
in the territory of Korea or of the United States, or both.
(C) A good of chapters 30, 31, 33 or 39 shall be treated as
an originating good if the deliberate and controlled
modification in particle size of the good, including
micronizing by dissolving a polymer and subsequent
precipitation, other than by merely crushing or pressing,
resulting in a good having a defined particle size, defined
particle size distribution or defined surface area, which is
relevant to the purposes of the resulting good and having
different essential physical or chemical characteristics
from the input materials, occurs in the territory of Korea
or of the United States, or both.
(D) A good of chapters 28 through 38 shall be treated as an
originating good if the production of standards materials
occurs in the territory of Korea or of the United States, or
both. For the purposes of this subdivision, "standards
materials" (including standard solutions) are preparations
suitable for analytical, calibrating or referencing uses,
having precise degrees of purity or proportions that are
certified by the manufacturer.
(E) A good of chapters 28 through 39 shall be treated as an
originating good if the isolation or separation of isomers
from mixtures of isomers occurs in the territory of Korea or
of the United States, or both.
(F) A good of chapters 28 through 38 that undergoes a change
from one classification to another in the territory of Korea
or of the United States, or both, as a result of the
separation of one or more materials from a man-made mixture
shall not be treated as an originating good unless the
isolated material underwent a chemical reaction in the
territory of Korea or of the United States, or both.
(o) Product-specific rules. |
clhs@clhs.co.kr 
070-4214-8300