[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR102.15]

[Page 392]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 102--RULES OF ORIGIN--Table of Contents
 
                       Subpart B--Rules of Origin
 
Sec. 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 Sec. 102.20 or Sec. 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]