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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>Retail packaging: excluded from tariff-change tests but included in ad valorem origin value when treated as one.</h1> Where packages and packing materials for retail sale are classified with the packaged product under General Rule 5(b) of the Harmonised System, they are disregarded for the purpose of applying a tariff classification change criterion to determine origin. If origin is assessed by an ad valorem percentage criterion, the value of such retail packaging is included in the origin calculation when the packaging is treated as one for customs purposes with the goods.

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