19 U.S.C. § 4534: Drawback

A good entered under bond for transportation and exportation to a USMCA country. processes such as testing, cleaning, repacking, sorting, marking, or inspecting a good, or preserving it in its same condition, shall not be considered to change the condition of the good, and except for a good referred to in paragraph 11 of Annex 3–B of the USMCA that is exported to Mexico, if a good described in the first sentence of this paragraph is commingled with fungible goods and exported in the same condition, the origin of the good may be determined on the basis of the inventory methods provided for in the regulations implementing this title. 1 1 See References in Text note below. deemed to be exported from the United States, used as a material in the production of another good that is deemed to be exported to a USMCA country, or substituted for by a good of the same kind and quality that is used as a material in the production of another good that is deemed to be exported to a USMCA country, and to a duty-free shop, for ship’s stores or supplies for ships or aircraft, or for use in a project undertaken jointly by the United States and a USMCA country and destined to become the property of the United States. the failure of the good to conform to sample or specification, or the shipment of the good without the consent of the consignee. exported to a USMCA country, used as a material in the production of another good that is exported to a USMCA country, or substituted for by a good of the same kind and quality that is used as a material in the production of another good that is exported to a USMCA country. used as a material, or substituted for by a good of the same kind and quality that is used as a material, A citrus product that is exported to Canada. apparel, or a good provided for in subheading 6307.90.99 (insofar as it relates to furniture moving pads), 5811.00.20, or 5811.00.30 of the HTS, for a good described in such paragraph (6)(B), if the good would have been considered of the same kind and quality as the other good on the day before the date on which the USMCA enters into force; or the good is classified under the same 8-digit HTS subheading number as the other good; or drawback would be allowed with respect to the goods under subsection (b)(4), (j)(1), or (p) of section 1313 of this title . Notwithstanding any other provision of law, the Secretary of the Treasury may not, on condition of export, refund or reduce a fee applied pursuant to section 624 of title 7 with respect to goods included under subsection (a) that are exported to a USMCA country. Nothing in this section or the amendments made by it shall be considered to authorize the refund, waiver, or reduction of countervailing duties or antidumping duties imposed on an imported good. If the Commissioner of U.S. Customs and Border Protection determines that a claim of preferential tariff treatment has been made with respect to an article for which a claim described in paragraph (2) has been made, the Commissioner may make such adjustments regarding the previous customs treatment of the article as may be warranted. a refund, waiver, or reduction of duty, under any applicable provision of law; or a credit against a bond under section 1312(d)(1) of this title .