Assists & Dutiable Additions

An 'assist' is any of the following supplied directly or indirectly by the buyer free of charge or at reduced cost for use in connection with the production or sale of imported merchandise: (1) Materials, components, parts incorporated into the imported goods; (2) Tools, dies, molds used in producing the goods; (3) Merchandise consumed in production; (4) Engineering, development, artwork, design work, plans, and sketches undertaken elsewhere than in the United States.

The value of assists must be apportioned over the imported goods. The importer may choose to apportion over the first shipment, over the total expected production, or over any other reasonable basis. Once the method is chosen, it should be applied consistently. For example, if a buyer provides a mold worth $100,000 to produce 10,000 units, the assist value is $10 per unit.