§102.15. Disregarded materials.
19 C.F.R. § 102.15
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:
Packaging materials and containers in which a good is packaged for retail sale that are classified with the good;
Accessories, spare parts or tools delivered with the good that are classified with the good and shipped with the good;
Packing materials and containers in which a good is packed for shipment; and
Indirect materials.
[Reserved]
Notes, amendments, and revision history
Amendments
[T.D. 96-48, 61 FR 28956, June 6, 1996]
Authority
Authority: 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1624, 3592, 4513.
Source
Source: T.D. 94-4, 59 FR 113, Jan. 3, 1994, unless otherwise noted.
Amendments
[T.D. 96-48, 61 FR 28956, June 6, 1996]