21. Factory imports pistons from Italy. Factory subjects the pistons to heat treatment and coats them with a specialized alloy, in order to render them fit for use in motorcycle engines. Any pistons Factory does not sell to domestic engine manufacturers are exported for sale abroad. May Factory claim unused merchandise drawback on the exported pistons?(2024 April No.21 Modernized Drawback)
A) Yes, because the pistons were reworked but not manufactured.
B) No, because the pistons were manufactured when made fit for a particular use.
C) Yes, because the pistons were adjusted but not manufactured.
D) Yes, because the pistons were manufactured into an engine, which is a new and different article with a distinctive name.
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The Answer is: B
Citation: 19 C.F.R. ยง 190.2, 190.31(c), 190.32(e)
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