Packing materials and containers excluded from tariff classification change but included in local value added content calculations.

Where packaging materials and containers are classified with a retail product, they are disregarded for determining whether non-originating inputs meet the required change in tariff classification; however, if a local value added content requirement applies, the value of such packaging materials and containers is included in calculating the product's local value added content and treated as originating or non-originating materials as appropriate.

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