Treatment of packing materials and containers: retail packaging can count toward origin while transport packaging is excluded. Where origin is assessed by the change in tariff classification criterion, packing materials and containers classified with the packaged goods are excluded from origin calculations; where origin is assessed by the qualifying value content requirement, the value of packing materials and containers is included only if they form a whole with the goods and are used for retail sale, while packaging used exclusively for shipment and transportation is excluded from origin determination.