Origin determination: products with limited non originating content may qualify for preferential concessions under valuation and processing rules. Products whose non originating or undetermined materials do not exceed the prescribed proportion of the f.o.b. value and whose final manufacturing occurs in the exporting Participating State may qualify for preferential concessions. Non originating content is calculated by a value content formula; non originating materials are valued at c.i.f. at importation where provable or at the earliest ascertainable price in the processing territory. A specified list of simple preservation, handling, labelling, minor cutting, mixing, assembly and similar operations are deemed insufficient to confer originating status.