(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]

[T.D. 96-48, 61 FR 28956, June 6, 1996]