§ 10.821 - Declaration.

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General. An importer who claims preferential tariff treatment on a non-originating cotton or man-made fiber good specified in § 10.819 of this subpart must submit, at the request of the Center director, a declaration supporting such a claim for preferential tariff treatment that sets forth all pertinent information concerning the production of the good, including:

A description of the good, quantity, invoice numbers, and bills of lading;

A description of the operations performed in the production of the good in the territory of one or both of the Parties;

A reference to the specific provision in § 10.819 of this subpart that forms the basis for the claim for preferential tariff treatment; and

A statement as to any fiber, yarn, or fabric of a non-Party and the origin of such materials used in the production of the good.

Retention of records. An importer must retain all documents relied upon to prepare the declaration for a period of five years.