In establishing the customs value of merchandise exported to the United States, identical merchandise is merchandise that is:
Identical in all respects to the merchandise being appraised,
Produced in the same country as the merchandise being appraised,
Produced by the same person as the merchandise being appraised.
If merchandise meeting all these criteria cannot be found, then identical merchandise is merchandise satisfying the first two criteria but produced by a different person than the producer of merchandise being appraised.
Note: Merchandise can be identical to the merchandise being appraised and still show minor differences in appearance.
Exclusion: Identical merchandise does not include merchandise that incorporates or reflects engineering, development, artwork, design work, and plans and sketches provided free or at reduced cost by the buyer and undertaken in the United States.
See valuation; transaction value; computed value; similar merchandise.