2021 October No.71 – Miscellaneous


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. Thefollowing are examples of operations which are incidental to the assembly process EXCEPT:

A. Cleaning

B. Removal of rust, grease, paint, or other preservative coating

C. Trimming, filing, or cutting off of small amounts of excess materials

D. Cutting of garment parts according to pattern from exported material

E. Final calibration, testing, marking, sorting, pressing and folding of assembled articles

 

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The Answer is: D

Citation:19 CFR ยง 10.16 (b) and (c)

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