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The principal for whom processing is conducted under this section shall file, with any drawback claim or certificate of manufacture and delivery based on an article manufactured or produced under the principal-agent procedures in this section, a certificate, subject to the recordkeeping requirements of 191.15 of this subpart and 191.26 of this part, certifying that upon request by Customs it can establish the following: (i) Quantity, kind and quality of merchandise transferred from the principal to the agent
If the coated or plated duty-paid steel is within a SAE, AISI, ASTM specification, any duty-paid, duty-free, or domestic coated or plated steel covered by the same specification and grade (if two or more grades are in the specification) is considered to meet this criterion for same kind and quality. B