Packaging and packing materials are excluded from origin tests, but counted in QVC calculations where classified with the good. Packaging and packing materials and containers classified with a good for retail sale are disregarded in determining whether the good satisfies a process requirement, tariff classification change requirement, or wholly obtained requirement, but are counted as originating or non-originating materials when calculating QVC. Packaging and packing materials and containers used only for shipment are disregarded in determining origin.