Originating content treatment for non-originating materials allows processing value and prior originating inputs to count toward qualifying value content. Treatment of non-originating materials in production allows a material to become originating when further production satisfies the applicable origin requirements, even if produced by another producer. For qualifying value content, the rule permits counting the value of processing undertaken in the exporting party's territory and the value of originating materials used in producing the non-originating material within the territory of one or both Parties.