Page:United States Statutes at Large Volume 117.djvu/975

 117 STAT. 956

(i) The costs of freight, insurance, packing, and all other costs incurred in transporting the material to the location of the producer. (ii) Duties, taxes, and customs brokerage fees on the material paid in the territory of Singapore, 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-product. (B) NONORIGINATING MATERIALS.—The following expenses, if included in the value of a nonoriginating material calculated under paragraph (1), 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 to the location of the producer. (ii) Duties, taxes, and customs brokerage fees on the material paid in the territory of Singapore, 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-product. (iv) The cost of processing incurred in the territory of Singapore or the United States in the production of the nonoriginating material. (v) The cost of originating materials used in the production of the nonoriginating material in the territory of Singapore or the United States. (f) ACCESSORIES, SPARE PARTS, OR TOOLS.— (1) IN GENERAL.—Subject to paragraph (2), accessories, spare parts, or tools delivered with the 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 an applicable change in tariff classification set out in Annex 3A of the Agreement. (2) CONDITIONS.—Paragraph (1) shall apply only if— (A) the accessories, spare parts, or tools are not invoiced separately from the good; (B) the quantities and value of the accessories, spare parts, or tools are customary for the good; and (C) if the good is subject to a regional value-content requirement, the value of the accessories, spare parts, or tools is taken into account as originating or nonoriginating materials, as the case may be, in calculating the regional value-content of the good. (g) FUNGIBLE GOODS AND MATERIALS.— (1) IN GENERAL.—

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PUBLIC LAW 108–78—SEPT. 3, 2003

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