{"abstract":"This document adopts as a final rule, with changes, the interim rule amending the Customs Regulations that was published in the Federal Register on July 24, 2002, as T.D. 02-38. The interim rule amended the regulations to provide the method for calculating manufacturing substitution drawback where imported merchandise, which is dutiable on its value, contains a chemical element and amounts of that chemical element are used in the manufacture or production of articles which are either exported or destroyed under Customs supervision. Recent court decisions have held that a chemical element that is contained in an imported material that is subject to an ad valorem rate of duty may be designated as same kind and quality merchandise for drawback purposes. The amendment provides the method by which the duty attributable to the chemical element can be apportioned and requires a drawback claimant, where applicable, to make this apportionment calculation.","action":"Final rule.","agencies":[{"raw_name":"DEPARTMENT OF HOMELAND SECURITY","name":"Homeland Security Department","id":227,"url":"https://www.federalregister.gov/agencies/homeland-security-department","json_url":"https://www.federalregister.gov/api/v1/agencies/227","parent_id":null,"slug":"homeland-security-department"},{"raw_name":"Bureau of Customs and Border Protection","name":"U.S. Customs and Border Protection","id":501,"url":"https://www.federalregister.gov/agencies/u-s-customs-and-border-protection","json_url":"https://www.federalregister.gov/api/v1/agencies/501","parent_id":227,"slug":"u-s-customs-and-border-protection"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2003/08/22/03-21575.html","cfr_references":[{"chapter":null,"citation_url":null,"part":191,"title":19}],"citation":"68 FR 50700","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"August 22, 2003.","disposition_notes":null,"docket_ids":["CBP Dec. 03-23"],"dockets":[],"document_number":"03-21575","effective_on":null,"end_page":50703,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2003/08/22/03-21575.xml","html_url":"https://www.federalregister.gov/documents/2003/08/22/03-21575/manufacturing-substitution-drawback-duty-apportionment","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/03-21575?publication_date=2003-08-22","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2003-08-22/03-21575/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":154,"last_updated":"2026-04-04 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2003-08-22/pdf/03-21575.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2003-08-22","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2003/08/22/03-21575.txt","regulation_id_number_info":{"1515-AD02":{"issue":"200304","html_url":"https://www.federalregister.gov/regulations/1515-AD02/manufacturing-substitution-drawback-duty-apportionment","title":"Manufacturing Substitution Drawback--Duty Apportionment","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200304&RIN=1515-AD02&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1515-AD02"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":50700,"subtype":null,"title":"Manufacturing Substitution Drawback: Duty Apportionment","toc_doc":"Manufacturing substitution drawback; duty apportionment","toc_subject":"Drawback:","topics":["Claims","Customs duties and inspection","Reporting and recordkeeping requirements"],"type":"Rule","volume":68}