https://www.taxtmi.com/acts?id=8945 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. en-us Thu, 14 Aug 2008 15:10:58 +0530 Thu, 14 Aug 2008 15:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8945 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. Act-Rules Customs Thu, 14 Aug 2008 15:10:58 +0530 https://www.taxtmi.com/acts?id=8945