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    <title>Treatment of packing</title>
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    <description>Packages and packing materials for retail sale classified with the packaged product under the Harmonized System are not counted for assessing change of tariff classification; however, if origin is assessed by an ad valorem percentage criterion, the value of such retail packages and packing materials is included when they are treated as one for customs purposes with the product. Containers and packing materials used exclusively for transport are excluded from origin determination.</description>
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      <description>Packages and packing materials for retail sale classified with the packaged product under the Harmonized System are not counted for assessing change of tariff classification; however, if origin is assessed by an ad valorem percentage criterion, the value of such retail packages and packing materials is included when they are treated as one for customs purposes with the product. Containers and packing materials used exclusively for transport are excluded from origin determination.</description>
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