19 C.F.R. § 10.306 Direct shipment to the United States.
Title 19 - Customs Duties
Goods shall be considered as directly shipped to the United States from Canada for the purpose of eligibility for preferences under the Agreement only under the following circumstances: (a) Through shipment. The goods have been shipped directly from Canada to the United States without passage through the territory of any third country; or (b) Shipment through a third country. The goods were shipped through the territory of a third country but: (1) The goods did not enter the commerce of any third country; (2) The goods did not undergo any operation other than unloading, reloading, or any operation necessary to transport them to the United States or to preserve them in good condition; and (3) All shipping and export documents show the United States as the final destination.
Title 19: Customs Duties
PART 10—ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.
Subpart G—United States-Canada Free Trade Agreement
§ 10.306 Direct shipment to the United States.

