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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>Treatment of packing: retail packaging may count toward ad-valorem origin tests, transport packaging is excluded from origin assessment.</h1> When packages and packing materials are classified with goods under General Rule 5, they are excluded from change-of-tariff-classification assessments; containers and packing used exclusively for transport are disregarded in origin determinations. However, if origin is assessed by an ad-valorem percentage criterion, the value of retail-sale packaging and containers is included when those items are treated as one with the product for customs purposes.

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