(vi) Animal feeds containing over 10 
percent by weight of milk solids provided 
for in subheading 2309.90. 
(C) A nonoriginating material provided for 
in heading 0805, or any of subheadings 
2009.11 through 2009.39, that is used in the 
production of a good provided for in any of sub-
headings 2009.11 through 2009.39, or in fruit 
or vegetable juice of any single fruit or vege-
table, fortified with minerals or vitamins, con-
centrated or unconcentrated, provided for in 
subheading 2106.90 or 2202.90. 
(D) A nonoriginating material provided for 
in heading 0901 or 2101 that is used in the 
production of a good provided for in heading 
0901 or 2101. 
(E) A nonoriginating material provided for 
in heading 1006 that is used in the production 
of a good provided for in heading 1102 or 1103 
or subheading 1904.90. 
(F) A nonoriginating material provided for 
in chapter 15 that is used in the production of 
a good provided for in chapter 15. 
(G) A nonoriginating material provided for 
in heading 1701 that is used in the production
of a good provided for in any of headings 1701 
through 1703. 
(H) A nonoriginating material provided for 
in chapter 17 that is used in the production of 
a good provided for in subheading 1806.10. 
(I) Except as provided in subparagraphs 
(A) through (H) and Annex 4.1 of the Agree-
ment, a nonoriginating material used in the 
production of a good provided for in any of 
chapters 1 through 24, unless the nonorigi-
nating material is provided for in a different 
subheading than the good for which origin is 
being determined under this section. 
(3) TEXTILE OR APPAREL GOODS.—
(A) IN GENERAL.—Except as provided in 
subparagraph (B), a textile or apparel good 
that is not an originating good because certain 
fibers or yarns used in the production of the 
component of the good that determines the tar-
iff classification of the good do not undergo an 
applicable change in tariff classification, set out 
in Annex 4.1 of the Agreement, shall be consid-
ered to be an originating good if—
(i) the total weight of all such fibers 
or yarns in that component is not more
than 10 percent of the total weight of that 
component; or 
(ii) the yarns are those described in 
section 204(b)(3)(B)(vi)(IV) of the Andean 
Trade 
Preference 
Act 
(19 
U.S.C. 
3203(b)(3)(B)(vi)(IV))(as in effect on the 
date of the enactment of this Act). 
(B) 
CERTAIN
TEXTILE
OR
APPAREL 
GOODS.—A textile or apparel good containing 
elastomeric yarns in the component of the good 
that determines the tariff classification of the 
good shall be considered to be an originating 
good only if such yarns are wholly formed in 
the territory of a CAFTA–DR country. 
(C) YARN, FABRIC, OR FIBER.—For pur-
poses of this paragraph, in the case of a good 
that is a yarn, fabric, or fiber, the term ‘‘com-
ponent of the good that determines the tariff 
classification of the good’’ means all of the fi-
bers in the good. 
(g) FUNGIBLE GOODS AND MATERIALS.—
(1) IN GENERAL.—
(A) CLAIM
FOR
PREFERENTIAL
TARIFF 
TREATMENT.—A person claiming that a fun-
gible good or fungible material is an originating
good may base the claim either on the physical 
segregation of the fungible good or fungible ma-
terial or by using an inventory management 
method with respect to the fungible good or 
fungible material. 
(B) INVENTORY MANAGEMENT METHOD.—
In this subsection, the term ‘‘inventory manage-
ment method’’ means—
(i) averaging; 
(ii) ‘‘last-in, first-out’’; 
(iii) ‘‘first-in, first-out’’; or 
(iv) any other method—
(I) recognized in the generally 
accepted accounting principles of the 
CAFTA–DR country in which the 
production is performed; or 
(II) otherwise accepted by that 
country. 
(2) ELECTION
OF
INVENTORY
METHOD.—A 
person selecting an inventory management method 
under paragraph (1) for a particular fungible good 
or fungible material shall continue to use that meth-
od for that fungible good or fungible material 
throughout the fiscal year of that person. 
(h) ACCESSORIES, SPARE PARTS, OR TOOLS.—
(1) IN GENERAL.—Subject to paragraphs (2) 
and (3), accessories, spare parts, or tools delivered 
with a good that form part of the good’s standard 
accessories, spare parts, or tools shall—
(A) be treated as originating goods if the 
good is an originating good; and 
(B) be disregarded in determining whether 
all the nonoriginating materials used in the pro-
duction of the good undergo the applicable 
change in tariff classification set out in Annex 
4.1 of the Agreement. 
(2) CONDITIONS.—Paragraph (1) shall apply 
only if—
(A) the accessories, spare parts, or tools 
are classified with and not invoiced separately 
from the good, regardless of whether they ap-
pear specified or separately identified in the in-
voice for the good; and 
(B) the quantities and value of the acces-
sories, spare parts, or tools are customary for 
the good. 
(3) REGIONAL VALUE-CONTENT.—If the good is 
subject to a regional value-content requirement, the 
value of the accessories, spare parts, or tools shall 
be taken into account as originating or nonorigi-
nating materials, as the case may be, in calculating 
the regional value-content of the good. 
(i) PACKAGING MATERIALS AND CONTAINERS FOR 
RETAIL SALE.—Packaging materials and containers in 
which a good is packaged for retail sale, if classified with 
the good, shall be disregarded in determining whether all 
the nonoriginating materials used in the production of the 
good undergo the applicable change in tariff classification 
set out in Annex 4.1 of the Agreement, and, if the good 
is subject to a regional value-content requirement, the 
value of such packaging materials and containers shall be 
taken into account as originating or nonoriginating mate-
rials, as the case may be, in calculating the regional value-
content of the good. 
(j) PACKING MATERIALS
AND CONTAINERS
FOR 
SHIPMENT.—Packing materials and containers for ship-
ment shall be disregarded in determining whether a good 
is an originating good. 
(k) INDIRECT MATERIALS.—An indirect material 
shall be treated as an originating material without regard 
to where it is produced. 
(l) TRANSIT AND TRANSHIPMENT.—A good that has 
undergone production necessary to qualify as an origi-
nating good under subsection (b) shall not be considered
to be an originating good if, subsequent to that produc-
tion, the good—
(1) undergoes further production or any other 
operation outside the territories of the CAFTA–DR 
countries, other than unloading, reloading, or any 
other operation necessary to preserve the good in 
good condition or to transport the good to the terri-
tory of a CAFTA–DR country; or 
(2) does not remain under the control of cus-
toms authorities in the territory of a country other 
than a CAFTA–DR country. 
(m) GOODS CLASSIFIABLE AS GOODS PUT UP IN 
SETS.—Notwithstanding the rules set forth in Annex 4.1 
of the Agreement, goods classifiable as goods put up in 
sets for retail sale as provided for in General Rule of Inter-
pretation 3 of the HTS shall not be considered to be origi-
nating goods unless—
(1) each of the goods in the set is an origi-
nating good; or 
(2) the total value of the nonoriginating goods 
in the set does not exceed—
(A) in the case of textile or apparel goods, 
10 percent of the adjusted value of the set; or
(B) in the case of a good, other than a tex-
tile or apparel good, 15 percent of the adjusted 
value of the set. 
(n) DEFINITIONS.—In this section: 
(1) ADJUSTED
VALUE.—The term ‘‘adjusted 
value’’ means the value determined in accordance 
with Articles 1 through 8, Article 15, and the cor-
responding interpretive notes of the Agreement on 
Implementation of Article VII of the General Agree-
ment on Tariffs and Trade 1994 referred to in sec-
tion 101(d)(8) of the Uruguay Round Agreements 
Act, adjusted, if necessary, to exclude any costs, 
charges, or expenses incurred for transportation, in-
surance, and related services incident to the inter-
national shipment of the merchandise from the coun-
try of exportation to the place of importation. 
(2) 
CAFTA–DR 
COUNTRY.—The 
term 
‘‘CAFTA–DR country’’ means—
(A) the United States; and 
(B) Costa Rica, the Dominican Republic, 
El Salvador, Guatemala, Honduras, or Nica-
ragua, for such time as the Agreement is in 
force between the United States and that coun-
try.
(3) CLASS
OF
MOTOR
VEHICLES.—The term 
‘‘class of motor vehicles’’ means any one of the fol-
lowing categories of motor vehicles: 
(A) Motor vehicles provided for in sub-
heading 8701.20, 8704.10, 8704.22, 8704.23, 
8704.32, or 8704.90, or heading 8705 or 8706, 
or motor vehicles for the transport of 16 or 
more persons provided for in subheading 
8702.10 or 8702.90. 
(B) Motor vehicles provided for in sub-
heading 
8701.10 
or 
any 
of 
subheadings 
8701.30 through 8701.90. 
(C) Motor vehicles for the transport of 15 
or fewer persons provided for in subheading 
8702.10 or 8702.90, or motor vehicles provided 
for in subheading 8704.21 or 8704.31. 
(D) Motor vehicles provided for in any of 
subheadings 8703.21 through 8703.90. 
(4) FUNGIBLE
GOOD
OR
FUNGIBLE
MATE-
RIAL.—The term ‘‘fungible good’’ or ‘‘fungible mate-
rial’’ means a good or material, as the case may be, 
that is interchangeable with another good or mate-
rial for commercial purposes and the properties of 
which are essentially identical to such other good or 
material.
(5) GENERALLY ACCEPTED ACCOUNTING PRIN-
CIPLES.—The term ‘‘generally accepted accounting 
principles’’ means the recognized consensus or sub-
stantial authoritative support in the territory of a 
CAFTA–DR country with respect to the recording 
of revenues, expenses, costs, assets, and liabilities, 
the disclosure of information, and the preparation of 
financial statements. The principles may encompass 
broad guidelines of general application as well as de-
tailed standards, practices, and procedures. 
(6) GOODS WHOLLY OBTAINED OR PRODUCED 
ENTIRELY IN THE TERRITORY OF ONE OR MORE OF 
THE
CAFTA–DR
COUNTRIES.—The term ‘‘goods 
wholly obtained or produced entirely in the territory 
of one or more of the CAFTA–DR countries’’ 
means—
(A) plants and plant products harvested or 
gathered in the territory of one or more of the 
CAFTA–DR countries; 
(B) live animals born and raised in the ter-
ritory of one or more of the CAFTA–DR coun-
tries; 
(C) goods obtained in the territory of one 
or more of the CAFTA–DR countries from live 
animals;
(D) goods obtained from hunting, trap-
ping, fishing or aquaculture conducted in the 
territory of one or more of the CAFTA–DR 
countries; 
(E) minerals and other natural resources 
not included in subparagraphs (A) through (D) 
that are extracted or taken in the territory of 
one or more of the CAFTA–DR countries; 
(F) fish, shellfish, and other marine life 
taken from the sea, seabed, or subsoil outside 
the territory of one or more of the CAFTA–DR 
countries by vessels registered or recorded with 
a CAFTA–DR country and flying the flag of 
that country; 
(G) goods produced on board factory ships 
from the goods referred to in subparagraph (F), 
if such factory ships are registered or recorded 
with that CAFTA–DR country and fly the flag 
of that country; 
(H) goods taken by a CAFTA–DR country 
or a person of a CAFTA–DR country from the 
seabed or subsoil outside territorial waters, if a 
CAFTA–DR country has rights to exploit such 
seabed or subsoil;