---
kind: "section"
citation: "19 C.F.R. § 102.15"
title: "19"
number: "102.15"
heading: "Disregarded materials."
url: "https://uscodex.org/cfr/19/102.15"
---

# §102.15. Disregarded materials.

- (a) The following materials shall be disregarded when determining whether the good undergoes the applicable change in tariff classification set out in [§ 102.20](/cfr/19/102.20.md) or [§ 102.21](/cfr/19/102.21.md), 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]

## Notes

### 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]