# 19 C.F.R. § 191.172 (2026): Definitions

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_172

## Section

- **Citation:** 19 C.F.R. § 191.172 (2026)
- **Heading:** Definitions
- **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 191: DRAWBACK / Subpart Q: Substitution of Finished Petroleum Derivatives / § 191.172: § 191.172   Definitions.

## Text

The following are definitions for purposes of this subpart only:
(a)
Qualified article.
“Qualified article” means an article described in headings 2707, 2708, 2710 through 2715, 2901, 2902, 2909.19.14, or 3901 through 3914 of the Harmonized Tariff Schedule of the United States (HTSUS). In the case of an article described in headings 3901 through 3914, the definition covers the article in its primary forms as provided in Note 6 to chapter 39 of the HTSUS.
(b)
Same kind and quality article.
“Same kind and quality article” means an article which is commercially interchangeable with, or which is referred to under the same 8-digit classification of the HTSUS as, the article to which it is compared. (For example, unleaded gasoline and jet fuel (naphtha or kerosene-type), both falling under the same HTSUS classification (2710.00.15) would be considered same kind and quality articles because they fall under the same 8 digit HTSUS classification, even though they are not “commercially interchangeable”.)
(c)
Exported article.
“Exported article” means an article which has been exported and is the qualified article, an article of the same kind and quality as the qualified article, or any combination thereof.
[T.D. 98-16, 63 FR 11006, Mar. 5, 1998, as amended by T.D. 02-16, 67 FR 16637, Apr. 8, 2002]

## Nearby sections

- [19 C.F.R. § 191.171 (2026) § 191.171   General; drawback allowance.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_171.md)
- [19 C.F.R. § 191.172 (2026) § 191.172   Definitions.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_172.md)
- [19 C.F.R. § 191.173 (2026) § 191.173   Imported duty-paid derivatives (no manufacture).](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_173.md)
- [19 C.F.R. § 191.174 (2026) § 191.174   Derivatives manufactured under 19 U.S.C. 1313(a) or (b).](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_174.md)
- [19 C.F.R. § 191.175 (2026) § 191.175   Drawback claimant; maintenance of records.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_175.md)
- [19 C.F.R. § 191.176 (2026) § 191.176   Procedures for claims filed under 19 U.S.C. 1313(p).](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_176.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_172. Check the current official text before relying on it. Not legal advice.