(1) The country of origin must be designated a beneficiary country by the President.
(2) Items must be identified by an “E” or “E*” in the “Special” sub- column of the Rates of Duty Column 1 in the HTSUS. The letter “E” is in- serted as a prefix to the applicable tariff schedule number on Customs Form 7501, Entry Summary.
(3) The merchandise must be imported directly from any beneficiary country into the United States.
(4) The merchandise must have been produced in a beneficiary country. This requirement is satisfied when
a. The merchandise is wholly (100 percent) the growth, product, or manufacture of a beneficiary country or
b. The imported material has been substantially transformed into a new and different article of commerce in a beneficiary country and
c. For any product incorporating materials from non-CBI countries, at least 35 percent of the appraised value of the product imported into the United States must consist of the cost or value of materials produced in one or more beneficiary countries and the direct costs of processing operations in one or more beneficiary countries.
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