Origin determination: retail packaging disregarded for tariff-change tests but included in qualifying value content calculations.

Packaging materials and containers packaged with a retail good and classified with that good are disregarded for determining whether non-originating inputs satisfy the process or change in tariff classification requirement or whether the good is wholly obtained or produced. If the good is subject to a qualifying value content requirement, the value of such packaging and containers is included as value of originating or non-originating materials, as applicable, when calculating the qualifying value content.

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