[...]
Producer A, located in a CUSMA country, uses recovered materials derived in the territory of a CUSMA country in the production of self-propelled bulldozers classified in subheading 8429.11.
In the production of the bulldozers, Producer A uses recovered engines classified in heading 84.07. The engines are recovered materials because they are disassembled from used bulldozers in a CUSMA country and then subject to cleaning, inspecting and technical tests to verify that they are in sound working condition.
In addition to the recovered materials, other non-originating materials classified in subheading 8413.91 are also used in the production of the bulldozers.
Producer A’s bulldozers are considered a remanufactured good because they are classified in a tariff provision set out in the definition of remanufactured good, are partially composed of recovered materials, have a similar life expectancy and perform the same as or similar to new self-propelled bulldozers and have a factory warranty similar to new self-propelled bulldozers.
Once the recovered engines are used in the production of, and incorporated into, the remanufactured bulldozers, the recovered engines would be treated considered as originating materials for the purpose of determining if the remanufactured bulldozers are originating.
[...]
In this case, because the recovered engines are treated as originating materials, and the non-originating materials, classified in subheading 8413.91, satisfy the requirements set out in Schedule 1, the remanufactured bulldozers are originating goods.
