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Federal Register / Vol. 86, No. 126 / Tuesday, July 6, 2021 / Rules and Regulations List of Subjects
NAFTA Motor Vehicle Averaging Election Estimated Number of Annual Respondents: 11.
Estimated Number of Annual Responses per Respondent: 1.28.
Estimated Total Annual Responses:
14.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 14.
CBP Form 28 Request for Information Estimated Number of Annual Respondents: 62,000.
Estimated Number of Annual Responses per Respondent: 1.
Estimated Total Annual Responses:
62,000.
Estimated Time per Response: 2
hours.
Estimated Total Annual Burden Hours: 124,000.
Comments concerning the collection of information and the accuracy of the estimated annual burden, and suggestions for reducing that burden, should be directed to the Office of Management and Budget, Attention:
Desk Officer for Customs and Border Protection, Department of Homeland Security, Office of Information and Regulatory Affairs, Washington, DC
20503. A copy should also be sent to the Trade and Commercial Regulations Branch, Regulations and Rulings, U.S.
Customs and Border Protection, 90 K
Street NE, 10th Floor, Washington, DC
202291177. Comments are specifically welcome on a whether the proposed collection of information is necessary for the proper performance of the mission of the agencies, and whether the information will have practical utility; b the accuracy of the estimate of the burden of the collections of information; c ways to enhance the quality, utility, and clarity of the information collection; d ways to minimize the burden of the information collection, including through the use of automated collection techniques or other forms of information technology;
and e estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to maintain the information. Comments should be received on or before September 7, 2021.

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19 CFR Part 102
Canada, Mexico, Reporting and recordkeeping requirements, Trade agreements.
19 CFR Part 132
Imports.
19 CFR Part 134
Labeling, Packaging and containers.
19 CFR Part 163
Administrative practice and procedure, Exports, Imports, Penalties, Reporting and recordkeeping requirements.
19 CFR Part 182
Administrative practice and procedure, Canada, Exports, Mexico, Reporting and recordkeeping requirements, Trade agreements.
19 CFR Part 190
Alcohol and alcoholic beverages, Claims, Exports, Foreign trade zones, Guantanamo Bay Naval Station, Cuba, Packaging and containers, Reporting and recordkeeping requirements, Trade agreements.
For the reasons stated above, amend parts 10, 102, 132, 134, 163, 182, and 190 of title 19 of the Code of Federal Regulations as set forth below.
PART 10ARTICLES CONDITIONALLY
FREE, SUBJECT TO A REDUCED
RATE, ETC.
1. The general authority citation for part 10 is revised to read as follows:

Authority: 19 U.S.C. 66, 1202 General Note 3i, Harmonized Tariff Schedule of the United States HTSUS, 1321, 1481, 1484, 1498, 1508, 1623, 1624, 4513.
Amended
2. In 10.8a2 amend the declaration by adding the words unless subject to USMCA drawback after the words without the benefit of drawback.

PART 102RULES OF ORIGIN
3. The general authority citation for part 102 is revised to read as follows:

This rulemaking is being issued in accordance with 19 CFR 0.1a1, pertaining to the authority of the Secretary of the Treasury or that of his or her delegate to approve regulations related to certain customs revenue functions.

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Authority: 19 U.S.C. 66, 1202 General Note 3i, Harmonized Tariff Schedule of the United States, 1624, 3592, 4513.
102.0

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Amended
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102.0 Scope. The rules set forth in 102.1 through 102.18 and 102.20 also determine the country of origin for marking purposes of imported goods under the Agreement Between the United States of America, the United Mexican States, and Canada USMCA.

5. In 102.1:
a. Paragraph a is amended by removing the reference to m5, m6, and m7 and adding in its place the reference to n5, n6, and n7;
b. Paragraph i is amended by removing the reference to m5, m6, and m7 and adding in its place the reference to n5, n6, and n7;
c. Paragraphs l through p are redesignated as paragraphs m through q;
d. A new paragraph l is added;
e. In redesignated paragraph q1, add the words under NAFTA after the word good;
f. In redesignated paragraph q2, add the words under NAFTA after the word material; and g. Add paragraph q3.
The additions read as follows:

102.1

Definitions.

l Inventory management method.
Inventory management method means:
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 is otherwise accepted by that country.

q
3 In the case of a good or material under the USMCA, its customs value or transaction value within the meaning of Appendix A to part 182 of this chapter.
102.11

Amended
6. Amend 102.11b2 by removing the phrase provided under the appendix to part 181 of this chapter.

102.12

Amended
7. Amend 102.12b by removing the phrase provided under the appendix to part 181 of the Customs Regulations.

4. Amend 102.0 as follows:

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a. In the beginning of the second sentence, remove the word These and add in its place the words Under NAFTA, these; and b. Add a new third sentence.
The addition reads as follows:

19 CFR Part 10
Bonds, Exports, Imports, Reporting and recordkeeping requirements, Trade agreements.

10.8

35581

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