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          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.

          <h1>Treatment of packing affects origin determination: retail packing may be counted under ad valorem rules, transport packing excluded.</h1> Packages and packing materials for retail sale classified together with the packaged product are not considered for meeting a change of tariff classification criterion, but their value is included when an ad valorem percentage origin criterion applies and they are treated as one for customs purposes. Containers and packing materials used exclusively for transport are excluded from origin determination.

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