{"data":{"id":"us/19-cfr-10.884","jurisdiction":"us","citation":"19 CFR 10.884","heading":"Declaration.","body":"(a) General. An importer who claims preferential tariff treatment on a non-originating cotton or man-made fiber good specified in § 10.882 of this subpart must submit, at the request of the Center director, a declaration supporting such a claim for preferential tariff treatment that sets forth all pertinent information concerning the production of the good, including:\n(1) A description of the good, quantity, invoice numbers, and bills of lading;\n(2) A description of the operations performed in the production of the good in the territory of one or both of the Parties;\n(3) A statement as to any yarn or fabric of a non-Party and the origin of such materials used in the production of the good.\n(b) Retention of records. An importer must retain all documents relied upon to prepare the declaration for a period of five years.","path":["Title 19—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 P—United States-Oman Free Trade Agreement"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"ad54421fd4d9a8a470cea400b795f5ce448efb8c666ec853d1f942002e85efec","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-10.883","next":"us/19-cfr-10.885"},"notice":"GroundRules: Original legal text. Not legal advice."}