Entireties Doctrine

Summary of Entireties Doctrine

A principle of customs law under which components may, in some cases, be entered for duty purposes under the tariff item applicable to the finished product. Normally, three conditions are required for the principle to be implemented: (1) the parts must be suitable for assembly into the finished item;(2) the parts must not be commingled, i.e., packed in the same shipment; and (3) the imported parts, were they to be assembled, would result in a product suitable for entry as a finished product. The absence of an essential component would defeat entry as a finished product.

(Main Author: William J. Miller)