19 C.F.R. § 113.34 Co-principals.
Title 19 - Customs Duties
A bond with a co-principal may be used by a person having a distinct legal status (e.g., individual, partnership, corporation) to join another person with the same distinct legal status on the bond. A bond with a co-principal shall not be used to join an entity which does not have a distinct legal status (e.g. an unincorporated division of a corporation). However, an entity which does not have a distinct legal status may use another bond if listed on the bond by the principal at the time of execution or by subsequent rider (see §113.24). A bond with co-principal may not be used to join different legal entities (e.g. an individual and a corporation, a partnership and a corporation).
Title 19: Customs Duties
PART 113—CUSTOMS BONDS
Subpart D—Principals and Sureties
§ 113.34 Co-principals.