# 19 C.F.R. § 10.17 (2026): Valuation of exempted components

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_17

## Section

- **Citation:** 19 C.F.R. § 10.17 (2026)
- **Heading:** Valuation of exempted components
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 19 CFR: Customs Duties / Chapter I: U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY / Part 10: ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC. / Subpart A: General Provisions / § 10.17: § 10.17   Valuation of exempted components.

## Text

The value of fabricated components to be subtracted from the full value of the assembled article is the cost of the components when last purchased, f.o.b. United States port of exportation or point of border crossing as set out in the invoice and entry papers, or, if no purchase was made, the value of the components at the time of their shipment for exportation, f.o.b. United States port of exportation or point of border crossing, as set out in the invoice and entry papers. However, if the appraising officer concludes that the cost or value of the fabricated components so ascertained does not represent a reasonable cost or value, then the value of the components shall be determined in accordance with section 402 or section 402a, Tariff Act of 1930, as amended (19 U.S.C. 1401a, 1402).
[T.D. 75-230, 40 FR 43024, Sept. 18, 1975]

## Nearby sections

- [19 C.F.R. § 10.1 (2026) § 10.1   Domestic products; requirements on entry.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_1.md)
- [19 C.F.R. § 10.3 (2026) § 10.3   Drawback; internal-revenue tax.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_3.md)
- [19 C.F.R. § 10.4 (2026) § 10.4   Internal-revenue marks; erasure.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_4.md)
- [19 C.F.R. § 10.5 (2026) § 10.5   Shooks and staves; cloth boards; port director's account.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_5.md)
- [19 C.F.R. § 10.6 (2026) § 10.6   Shooks and staves; claim for duty exemption.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_6.md)
- [19 C.F.R. § 10.7 (2026) § 10.7   Substantial containers or holders.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_7.md)
- [19 C.F.R. § 10.8 (2026) § 10.8   Articles exported for repairs or alterations.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_8.md)
- [19 C.F.R. § 10.8a (2026) § 10.8a   Imported articles exported and reimported.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_8a.md)
- [19 C.F.R. § 10.9 (2026) § 10.9   Articles exported for processing.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_9.md)
- [19 C.F.R. § 10.11 (2026) § 10.11   General.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_11.md)
- [19 C.F.R. § 10.12 (2026) § 10.12   Definitions.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_12.md)
- [19 C.F.R. § 10.13 (2026) § 10.13   Statutory provision: Subheading 9802.00.80, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202).](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_13.md)
- [19 C.F.R. § 10.14 (2026) § 10.14   Fabricated components subject to the exemption.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_14.md)
- [19 C.F.R. § 10.15 (2026) § 10.15   Fabricated components not subject to the exemption.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_15.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_17. Check the current official text before relying on it. Not legal advice.