As a U.S. based manufacturer of shell inlays or parts which you are then supplying to a guitar manufacturer in the North American Free Trade Agreement (NAFTA) countries of Canada or Mexico: Here's what needs to be done on your Certificate of Origin (CBP_Form_434.pdf):

Box 2: Enter dates of your choice -- a 1 year maximum is allowed (such as 5-12-2009 to 5-11-2010)

Box 3: Your company’s name, address, and Tax I.D. number

Box 5: A list of specific parts, which should also include: types of shell used (both the common and Latin names), a notation that the shell is wild-caught or farmed, and the shell’s country of origin. For example: “Fretboard inlays of wild-caught Mexican Green abalone (Haliotis fulgens)”.

Box 6: Enter this number for all shell parts: 9209.92.0000

Box 7: Enter for all: B

Box 8: Enter for all: Yes

Box 10: Enter for all: US

Box 11a-f: Your company’s info & signature

Here’s an example of how an item’s tariff classification changes as it moves through various stages of manufacture: although the raw shell materials used in making products for Duke of Pearl originate in various countries as HTS item 0508.00.0000 (“unworked shell”), processing it in our S. Korean, Indonesian, Vietnamese, or Chinese shops converts it into another form which needs to be imported into the U.S. as an HTS 9601.90.2000 item (“worked shell”). But once our products have been again remanufactured by your company into cut guitar or other stringed instrument inlay shapes at a U.S. facility the new items are now once more converted for export purposes into a Schedule B 9209.92.0000 article (“guitar parts and accessories”). This last conversion is all that counts as far as the classification for parts made by your manufacturing company, so at that point if exporting your product there is no need to mention Duke of Pearl in your Customs paperwork.

If you are supplying parts to a U.S. based guitar or instrument manufacturing company they will not need Customs paperwork from you, since the inlays you supply are going to be remanufactured or incorporated at their facility into yet another new product (an instrument) which generates yet a different converted tariff classification, allowing them to fill out any export form themselves as follows:

As a U.S. manufacturer of guitars (or any other instruments) using shell inlays which are being supplied to you by another company: Here's what needs to be done on your Certificate of Origin when shipping to the NAFTA countries of Canada or Mexico:

Box 1: Your guitar company’s name, address, and Tax I.D. number

Box 2: Enter dates of your choice — a 1 year maximum is allowed (such as 5-12-2009 to 5-11-2010)

Box 3: Enter “Same” (since your guitar company is both the “Exporter” and the “Producer” of your finished instruments)

Box 4: Your foreign customer’s info

Box 5: A list of the instruments being shipped

Box 6: The export Schedule B number 9202.90.4000 (for acoustic guitars) or 9207.90.0040 (for amplified or electric guitars)

Box 7: Enter for all: B

Box 8: Enter for all: Yes

Box 9: Net costs calculated as per federal/NAFTA regulations and formulas

Box 10: Enter for all: US

Box 11a-f: Your guitar company’s info & signature