The offshore assembly provisions of the U.S. tariff code allow for duties to be accessed only on the value added on products assembled in a foreign country.

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The offshore assembly provisions of the U.S. tariff code are designed to encourage U.S. companies to assemble products abroad by allowing them to pay duties only on the value added abroad, not on the entire value of the finished product. This means that if a product is assembled overseas using parts that were made in the U.S., the company would only have to pay duties on the value added during the assembly process, not on the value of the U.S.-made parts.

The Offshore Assembly Provisions of the U