Merchandise Processing Fee (MPF) and Preference Program Table
Many preference programs provide an MPF exemption.
Merchandise Processing Fee Regulations
See 19 CFR 24.23(c) for the regulation providing this exemption.
MPF Exemption on Unconditionally Free Goods - CSMS message 09-000292
The MPF exemption is available to unconditionally free goods even though "Free" is not listed in the "Special" column of the HTSUS. The good must meet a rule of origin and all other FTA requirements.