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of <h1>Packaging Materials Affect Duty-Free Tariff Preference: Impact on Local Value-Added Content Calculation Under Customs Tariff Rules.</h1> Under the Customs Tariff Rules for the Duty Free Tariff Preference Scheme, packaging materials and containers used for retail sale are not considered when determining if non-originating materials in a product have undergone the required tariff classification change. However, if the product must meet a local value-added content requirement, the value of these packaging materials and containers is included as either originating or non-originating materials in calculating the local value-added content of the product.
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