A material is incorporated in a good when it is which of the following?
- Used as fuel and consumed
- Physically incorporated into the good as a result of production
- Listed on the commercial invoice but never used
- Packed beside the good as shipment packing
Show the answer
B. Physically incorporated into the good as a result of production
Incorporated means physically incorporated into a good as a result of production. A material is a good that is incorporated into another good, including parts, ingredients, subassemblies, and components. Indirect materials are not incorporated.
Source: 19 CFR 102.1
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