19 CFR §10.776
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Indirect materials are to be disregarded in determining whether a good qualifies as an originating good under § 10.770 of this subpart and General Note 27, HTSUS, except that the cost of such indirect materials may be included in meeting the value-content requirement specified in § 10.770(b) of this subpart.