19 CFR §102.15
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
- (a)The following materials shall be disregarded when determining whether the good undergoes the applicable change in tariff classification set out in § 102.20 or § 102.21, or satisfies the other applicable requirements of those sections:
- (1)Packaging materials and containers in which a good is packaged for retail sale that are classified with the good;
- (2)Accessories, spare parts or tools delivered with the good that are classified with the good and shipped with the good;
- (3)Packing materials and containers in which a good is packed for shipment; and
- (4)Indirect materials.
- (b)[Reserved]