Originating status under Harmonized System rules depends on the unit of qualification, packaging treatment, and separate assessment of identical products. Determination of originating status under the origin rules is based on the unit of qualification under the Harmonized System. Packaging is treated in accordance with the Harmonized System rules: retail sale packaging may be excluded from tariff classification tests, included in ad valorem valuation where it forms a whole with the product, and transport containers are disregarded. A set of articles classified under one heading is a single unit, while each identical product in a consignment is considered separately.
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.
Originating status under Harmonized System rules depends on the unit of qualification, packaging treatment, and separate assessment of identical products.
Determination of originating status under the origin rules is based on the unit of qualification under the Harmonized System. Packaging is treated in accordance with the Harmonized System rules: retail sale packaging may be excluded from tariff classification tests, included in ad valorem valuation where it forms a whole with the product, and transport containers are disregarded. A set of articles classified under one heading is a single unit, while each identical product in a consignment is considered separately.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
