April 2026, question 70

CBP's answer: D. D: The cost of printed circuit assembly components for switch integration that are supplied free of charge by a U.S. importer to a foreign producer of switches in Taipei, Taiwan.

An assist is something supplied by the buyer, free of charge or at reduced cost, for use in producing the imported goods, including components incorporated in the merchandise (152.102(a)(1)(i)). The circuit assembly components supplied free by the U.S. importer fit, so D is right. The U.S.-made engineering plans are not an assist because the engineering assist covers work undertaken elsewhere than in the United States, the purchased circuit assemblies were bought by the producer rather than supplied by the buyer, and a factory air conditioning system is not incorporated in or used to make the goods.

Materials, components, parts, and similar items incorporated in the imported merchandise. 19 CFR 152.102(a)(1)(i)

that are undertaken elsewhere than in the United States and are necessary for the production of the imported merchandise 19 CFR 152.102(a)(1)(iv)

Search for: Materials, components, parts, and similar items incorporated in the imported merchandise

CBP's key cites: 19 CFR 152.102(a)