§ 102.15 - Disregarded materials.  


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  • § 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 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]