European grown and processed tobacco enters the U.S. under subheading 2401.30.03 and is manufactured into goods of subheading 2403.91.20 and shipped to Mexico. The goods are then further processed in Mexico and finally returned to the United States under subheading 2403.91.20. Do the goods imported into the United States from Mexico qualify to receive preferential tariff treatment under NAFTA?
A. This can only be determined by the U.S.-Mexico NAFTA Technical Committee at its transaction review, which will automatically be conducted using confidential criteria shortly after importation
B. No, the goods definitely do not qualify
C. Yes, the goods qualify without condition
D. Only if the goods are satisfactorily labeled with required health warnings
E. Provisionally, pending verification of compliance with USDA product quality standards
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The Answer is : B
Citation: General Note 12, HTSUS
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