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Code of Federal Regulations Title 19. Customs Duties § 19.102.15 Disregarded materials

Current as of January 02, 2025 | Updated by Findlaw Staff

(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]

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Cite this article: FindLaw.com - Code of Federal Regulations Title 19. Customs Duties § 19.102.15 Disregarded materials - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-19-customs-duties/cfr-sect-19-102-15/

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