Automatic teller machines (ATMs) in HTS 8472.90.10 are manufactured in Malaysia, imported into Singapore and subsequently imported into the United States with country of origin “Malaysia” and country of export “Singapore”. Which of the following statements is true regarding the Singapore Free Trade Agreement (SGFTA)?
A. ATMs are ineligible for SGFTA preference because the special program indicator (SG) is not listed in the “Special” column for HTS 8472.90.10.
B. Although ATMs are eligible for SGFTA preference, there is no reason to claim it since they are unconditionally free.
C. Only goods of a Party can benefit from the SGFTA, not goods of a 3rd-country.
D. ATMs originate under the SGFTA irrespective of where they are manufactured.
E. ATMs are provided for in the World Trade Organization (WTO) Information Technology Agreement (ITA) and thus enter the US free of duty and MPF irrespective of where they are manufactured.
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The Answer is: D
Citation: HTSUS GN 25(m)
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