Treatment of packing: retail packing usually excluded from origin tests, but included when ad valorem origin criteria treat them as one product. Packages and packing materials for retail sale classified with the packaged product under the Harmonized System are not counted for assessing change of tariff classification; however, if origin is assessed by an ad valorem percentage criterion, the value of such retail packages and packing materials is included when they are treated as one for customs purposes with the product. Containers and packing materials used exclusively for transport are excluded from origin determination.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Treatment of packing: retail packing usually excluded from origin tests, but included when ad valorem origin criteria treat them as one product.
Packages and packing materials for retail sale classified with the packaged product under the Harmonized System are not counted for assessing change of tariff classification; however, if origin is assessed by an ad valorem percentage criterion, the value of such retail packages and packing materials is included when they are treated as one for customs purposes with the product. Containers and packing materials used exclusively for transport are excluded from origin determination.
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