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and (4) If the designated merchandise is a chemical element that was contained in imported material that was subject to an ad valorem rate of duty, and a substitution drawback claim is made based on that chemical element: (i) The duty paid on the imported material must be apportioned among its constituent components

These two punsters need to get a room: 23

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(Study was published in 2014) Interestingly, new analysis in 2020 shows that a million people have stopped smoking since the COVID pandemic began , with younger smokers quitting at a much greater rate than older smokers