https://www.taxtmi.com/acts?id=3116 Where packages and packing materials for retail sale are classified with the packaged product under General Rule 5(b) of the Harmonised System, they are disregarded for the purpose of applying a tariff classification change criterion to determine origin. If origin is assessed by an ad valorem percentage criterion, the value of such retail packaging is included in the origin calculation when the packaging is treated as one for customs purposes with the goods. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 19 Jan 2008 22:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3116 Where packages and packing materials for retail sale are classified with the packaged product under General Rule 5(b) of the Harmonised System, they are disregarded for the purpose of applying a tariff classification change criterion to determine origin. If origin is assessed by an ad valorem percentage criterion, the value of such retail packaging is included in the origin calculation when the packaging is treated as one for customs purposes with the goods. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3116