General. An importer who claims preferential tariff treatment on a non-originating cotton or man-made fiber good specified in § 10.882 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 statement as to any 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.
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