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Federal Register / Vol. 86, No. 126 / Tuesday, July 6, 2021 / Rules and Regulations
USMCA regardless of whether preferential tariff treatment is claimed.

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1. Scope This document amends 102.0 to extend the scope of part 102 to include the USMCA. Section 102.0 is revised to state that the rules set forth in 102.1
through 102.18 and 102.20 also determine the country of origin for marking purposes for goods imported from a USMCA country. Under the USMCA, the Uniform Regulations regarding rules of origin set forth in Appendix A to part 182 and the product-specific rules of origin contained in General Note 11, HTSUS, are needed to determine whether a good originates under the USMCA to receive preferential tariff treatment. The USMCA includes, inter alia, provisions that rely on whether goods qualify to be marked as goods of Canada, Mexico, or, under General Note 11, HTSUS, the United States, to determine the appropriate tariff benefit, thus also requiring the part 102 rules. See USMCA Chapter 2, Annex 2B, Tariff Schedule of the United States, General Notes.
2. Definitions Section 102.1 sets forth the general definitions applicable to this part. CBP
is adding a new definition for inventory management method to provide clarity to the public. Currently, part 102 refers to the inventory management method merely with crossreferences to part 181 without defining the term or providing a specific citation for where the method is described. As the term inventory management method is used for purposes of NAFTA
and the USMCA, CBP believes that adding the definition in 102.1 is necessary. Thus, the term inventory management method is added as paragraph l and is defined as 1
averaging; 2 last-in, first-out; 3
first-in, first-out; or 4 any other method that is recognized in the Generally Accepted Accounting Principles GAAP of the country in which the production is performed or otherwise accepted by that country. In order to add the term in alphabetical order, CBP is redesignating paragraphs l through p as paragraphs m through q.
CBP is also revising the definition of value. The definition of value provides different methods for calculating the value of goods or materials for purposes of determining whether foreign material that does not undergo the applicable change in tariff classification set out in 102.20 or satisfies the other applicable
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requirements of that section is considered de minimis set out in 102.13. CBP is adding the clarifier under NAFTA to paragraphs 1 and 2 to make clear that the methods set forth in these paragraphs only apply to NAFTA. CBP is adding a new paragraph 3 to set forth the method used for calculating the value of goods or materials under the USMCA for purposes of determining whether foreign material is considered de minimis. Under the USMCA, the value of a good or material is its customs value or transaction value within the meaning of the Uniform Regulations regarding rules of origin set forth in Appendix A to part 182.
3. Inapplicability of NAFTA Preference Override to USMCA Claims CBP is amending 102.19 to limit the NAFTA preference override to apply to NAFTA only. Under NAFTA, to receive preferential tariff treatment, a good must be originating under General Note 12, HTSUS, and the good must qualify to be marked as a good of a NAFTA country under the part 102 rules in 102.20.
Under the USMCA, unlike NAFTA, a good does not need to qualify to be marked as a good of Canada or Mexico in order to receive preferential tariff treatment. Accordingly, the NAFTA
preference override provisions are no longer necessary under the USMCA.
Thus, CBP is adding a new paragraph c to 102.19 to state that the NAFTA
preference override in paragraphs a and b applies only to goods entered for consumption, or withdrawn from warehouse for consumption, prior to July 1, 2020, which is the date that the USMCA entered into force.
4. Conforming Amendments As a result of adding the definition of inventory management method to 102.1, CBP needs to make several conforming amendments to other sections of part 102. Accordingly, CBP
is removing the phrase provided under the appendix to part 181 of this chapter from 102.11b2 and provided under the appendix to part 181 of the Customs Regulations from 102.12b. These cross-references to the inventory management methods in the appendix to part 181 are no longer needed because the definition of inventory management method is now contained in the general definitions of part 102.
C. Part 132
Part 132, Quotas, sets forth the rules and procedures applicable to quotas administered by CBP. CBP is amending 132.17a to reflect the tariff-rate quota
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for sugar-containing products of Canada established in paragraph 15 of Appendix 2 to Annex 2B of Chapter 2
of the USMCA. CBP has decided to adopt a similar approach for describing the sugar-containing products as used in the preceding section of this part when describing the beef products subject to an export certificate requirement. This simpler approach removes the specific HTSUS subheading classifications and, alternatively, cross-references to the USTR definition of sugar-containing products and the description of the products in paragraph 15 of Appendix 2 to Annex 2B of Chapter 2 of the USMCA. As CBP is not the party responsible for determining the sugarcontaining products that qualify for the tariff-rate quota, this approach ensures that the CBP regulations contain an accurate description of the products in the event of a change in the HTSUS
subheadings or a change in the USTR
definition.
D. Part 134
Part 134, Country of Origin Marking, sets forth the regulations implementing the country of origin marking requirements and exceptions of section 304 of the Tariff Act of 1930, as amended 19 U.S.C. 1304. For purposes of the USMCA, the part 102 rules will be applied to determine the country of origin for marking purposes of a good imported from Canada or Mexico regardless of whether preferential tariff treatment is claimed. Thus, CBP is making the necessary amendments to part 134. Part 134 identifies the articles subject to marking, the methods and manner of marking that should be used, the exceptions to the marking requirements, the marking requirements for containers or holders, and the procedures for articles found not legally marked.
1. Definitions Section 134.1 contains the definitions for part 134. CBP is adding the USMCA
to several definitions to clarify that, for those purposes, a good may be from either a NAFTA or USMCA country. In the country of origin definition in 134.1b, CBP is adding language to clarify that for a good of a NAFTA or USMCA country, the rules set forth in part 102 determine the country of origin for marking purposes. The definition of the NAFTA Marking Rules in paragraph j has been replaced with a new definition for the Part 102 Rules, which are rules promulgated for purposes of determining whether a good is a good of a NAFTA country and to determine the country of origin for
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