Which ONE of the following is NOT considered an assist when supplied free of charge by the importer to the manufacturer for the production of the merchandise being imported?
A) Materials, components, or parts incorporated into the imported merchandise.
B) Tools, dies, and molds used in the production of the imported merchandise.
C) Engineering, development, artwork, design work, and plans undertaken by an employee of the importer domiciled in the United States and incidental to other engineering, development, artwork, design work, and plans undertaken within the United States.
D) Merchandise consumed in the production of the imported merchandise.
E) Heavy-duty machinery used in the production of the imported merchandise.
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: C
Citation: 19 CFR 152.102(a)
[/bg_collapse]