Methods for assigning value to intellectual property include evaluating public domain status and engineering sketch costs. Domicile and residency concepts highlight the importance of physical presence in the U.S. Customs regulations clarify asset exceptions and the valuation of intellectual work conducted abroad. The assessment of imported goods, like barrettes, focuses on added costs and the role of molds in determining transaction value.

#Code of Federal Regulations (CFR) Title 19
#Part 152