### Question
How is the term imported taxable product defined?


### Answer
The term **imported taxable product** is defined in *26 U.S.C. § 4682* as the following:

> any product (other than an ozone-depleting chemical) entered into the United States for consumption, use, or warehousing if any ozone-depleting chemical was used as material in the manufacture or production of such product

#### Citation:
  - *26 U.S.C. § 4682*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 38-ENVIRONMENTAL TAXES > Subchapter D-Ozone-Depleting Chemicals, Etc.**

