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are not goods subject to the provisions of the tariff schedule. No exportation referred to in subdivision (e) may be treated as satisfying any requirement for exportation in order to receive a benefit from, or meet an obligation to, the United States as a result of such exportation. For purposes of subparagraph (vii) of this paragraph: The term 'residue' means material of bulk cargo that remains in an instrument of international traffic after the bulk cargo is removed, with a quantity, by weight or volume, not exceeding 7 percent of the bulk cargo, and with no or de minimis value. The term 'bulk cargo' means cargo that is unpackaged and is in either solid, liquid, or gaseous form. The term 'instruments of international traffic' means containers or holders, capable of and suitable for repeated use, such as lift vans, cargo vans, shipping tanks, skids, pallets, caul boards, and cores for textile fabrics, arriving (whether loaded or empty) in use or to be used in the shipment of merchandise in international traffic, and any additional articles or classes of articles that the Commissioner of U.S. Customs and Border Protection designates as instruments of international traffic.
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(f) Commingling of Goods.
(i) Whenever goods subject to different rates of duty are so packed together or mingled that the quantity or value of each class of goods cannot be readily ascertained by customs officers (without physical segregation of the shipment or the contents of any entire package thereof), by one or more of the following means:
(B) verification of packing lists or other documents filed at the time of entry, or
(C) evidence showing performance of commercial settlement tests generally accepted in the trade and filed in such time and manner as may be prescribed by regulations of the Secretary of the Treasury,
the commingled goods shall be subject to the highest rate of duty applicable to any part thereof unless the consignee or his agent segregates the goods pursuant to subdivision (f)(ii) hereof.
(ii) Every segregation of goods made pursuant to subdivision (f) of this note shall be accomplished by the consignee or his agent at the risk and expense of the consignee within 30 days (unless the Secretary authorizes in writing a longer time) after the date of personal delivery or mailing, by such employee as the Secretary of the Treasury shall designate, of written notice to the consignee that the goods are commingled and that the quantity or value of each class of goods cannot be readily ascertained by customs officers. Every such segregation shall be accomplished under customs supervision, and the compensation and expenses of the supervising customs officers shall be reimbursed to the Government by the consignee under such regulations as the Secretary of the Treasury may prescribe.
(iii) The foregoing provisions of subdivision (f) of this note do not apply with respect to any part of a shipment if the consignee or his agent furnishes, in such time and manner as may be prescribed by regulations of the Secretary of the Treasury, satisfactory proof--
(A) that such part (1) is commercially negligible, (2) is not capable of segregation without excessive cost and (3) will not be segregated prior to its use in a manufacturing process or otherwise, and
(B) that the commingling was not intended to avoid the payment of lawful duties.
Any goods with respect to which such proof is furnished shall be considered for all customs purposes as a part of the goods, subject to the next lower rate of duty, with which they are commingled.
(iv) The foregoing provisions of subdivision (f) of this note do not apply with respect to any shipment if the consignee or his agent shall furnish, in such time and manner as may be prescribed by regulations of the Secretary of the Treasury, satisfactory proof--
(A) that the value of the commingled goods is less than the aggregate value would be if the shipment were segregated;
(B) that the shipment is not capable of segregation without excessive cost and will not be segregated prior to its use in a manufacturing process or otherwise; and
(C) that the commingling was not intended to avoid the payment of lawful duties.
Any goods with respect to which such proof is furnished shall be considered for all customs purposes to be dutiable at the rate applicable to the material present in greater quantity than any other material.
(v) The provisions of subdivision (f) of this note shall apply only in cases where the tariff schedule does not expressly provide a particular tariff treatment for commingled goods.
(g) Abbreviations. In the tariff schedule the following symbols and abbreviations are used with the meanings respectively indicated below:
$ - dollars kN - kilonewtons ¢ - cents kVA - kilovolt-amperes % - percent ad valorem kvar - kilovolt-amperes reactive + - plus kW - kilowatts / - per kWH - kilowatt-hours ° - degrees lin - linear AC - alternating current m - meter ASTM - American Society for Testing Materials Mbq - megabecquerel bbl - barrels mc - millicuries C - Celcius mg - milligrams cc - cubic centimeters MHz - megahertz cu. - cubic ml - milliliters cg - centigrams mm - millimeters cm - centimeters MPa - megapascals 2 - square centimeters 2 - square meters cm m 3 - cubic centimeters 3 - cubic meters cm m cy - clean yield No. - number d - Denier ode - ozone depletion equivalent DC - direct current pcs - pieces doz. - Dozens pf. - proof g - grams prs. - pairs G.V.W. - gross vehicle weight r.p.m. - revolutions per minute I.R.C. - Internal Revenue Code sbe - standard brick equivalent kcal - kilocalories SME - square meters equivalent kg - kilograms t - metric tons kHz - kilohertz V - volts W - watts wt. - weight
(h) Definitions. For the purposes of the tariff schedule, unless the context otherwise requires--
(i) the term "entered" means entered, or withdrawn from warehouse for consumption, in the customs territory of the United States;
(ii) the term "entered for consumption" does not include withdrawals from warehouse for consumption;
(iii) the term "withdrawn from warehouse for consumption" means withdrawn from warehouse for consumption and does not include goods entered for consumption;
(iv) the term "rate of duty" includes a free rate of duty;
(v) the terms "wholly of", "in part of", and "containing", when used between the description of an article and a material (e.g., "woven fabrics, wholly of cotton"), have the following meanings:
(A) "wholly of" means that the goods are, except for negligible or insignificant quantities of some other material or materials, composed completely of the named material;
(B) "in part of" or "containing" mean that the goods contain a significant quantity of the named material.
With regard to the application of the quantitative concepts specified above, it is intended that the de minimis rule apply.
(vi) the term "headings" refers to the article descriptions and tariff provisions appearing in the schedule at the first hierarchical level; the term "subheading" refers to any article description or tariff provision indented thereunder; a reference to "headings" encompasses subheadings indented thereunder.