This provision applies provided the accessories, spare parts and tools are invoiced with the goods and the quantities and value are customary for the goods. High definition television receivers origination in Mexico are sold with remote controls made in Taiwan. The remote controls are invoiced and packed with the television receivers and are of a kind customarily sold with high definition television receivers. Since the television receivers originate, The remote controls are considered originating for purposes of satisfying the required change in tariff classification.
Packaging is used when referring to retail sale while packing is for shipping purposes.
Packaging materials and containers in which goods are packaged for retail sale, if classified with the goods, are disregarded in determining whether all the non-originating materials used in the production of the goods undergo the applicable change in tariff classification set out in Annex 401. Although the tissue paper and cardboard box are disregarded for purposes of the tariff change, their value must be counted as non-originating when calculating the regional value content. Packing for Shipment Packing materials and containers in which goods are packed for shipment are disregarded in determining whether the non-originating materials used in the production of the goods undergo an applicable change in tariff classification set out in Annex 401. They are also disregarded in determining whether the goods satisfy a regional value-content requirement. 90 for Guatemalan crates used to hold each chair during international transit.