Packing materials exclusion: protective packaging ignored for origin, retail packaging may affect qualifying value content calculations. Packing materials and containers used solely to protect goods during shipment are excluded from origin determination. Retail packaging classified with the good under rule 5 of the Harmonized System is disregarded for origin determination, but where a qualifying value content requirement applies, the value of such retail packaging must be included in calculating the qualifying value content as originating or non-originating materials as appropriate.