Qualifying value content determines originating goods through build-down non-originating material valuation or build-up originating material valuation methods.

Qualifying Value Content may be calculated by either a build-down method based on non-originating materials or a build-up method based on originating materials. Under build-down, QVC equals the FOB value less the value of non-originating materials, divided by the FOB value and multiplied by 100. Under build-up, QVC equals the value of originating materials divided by the FOB value and multiplied by 100.

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