The underscoring of a NAFTA trade classification rule subdivision designation in General Note (GN) 12(t) indicates which of the following:
A. The underscoring in GN 12(t) should be disregarded if the good is a motor vehicle of chapter 87 or will be used in a motor vehicle of chapter 87.
B. If the underscore applies to the classification of your goods then the valuation rules that apply are those found in Title 19 of the Code of Federal Regulations (CFR) 181 Appendix Section 6.
C. The underscoring bears no significance unless it is found that the goods do not qualify for NAFTA.
D. If the good is a motor vehicle of chapter 87 or will be used in a motor vehicle of chapter 87 then the valuation rules that apply are those found in 19 CFR 181 Appendix Section 9 or Section 10.
E. If the good is a motor vehicle of chapter 87 or will be used in one, then the GN 12(c) valuation rules must be used.
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The Answer is: D
Citation: 19 CFR Appendix Sections 9 & 10 GN 12(d) and GN 12(t)
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