(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 forth in Annex 4-A or Annex 6-A of the Agreement, 
and, if the good is subject to a regional value-content re-
quirement, the value of such packaging materials and con-
tainers shall be taken into account as originating or non-
originating materials, 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. 
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(k) INDIRECT MATERIALS.—An indirect material 
shall be disregarded in determining whether a good is an 
originating good. 
(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 territory of Korea or the 
United States, other than unloading, reloading, or 
any other operation necessary to preserve the good 
in good condition or to transport the good to the ter-
ritory of Korea or the United States; or 
(2) does not remain under the control of cus-
toms authorities in the territory of a country other 
than Korea or the United States. 
(m) GOODS CLASSIFIABLE AS GOODS PUT UP IN 
SETS.—Notwithstanding the rules set forth in Annex 4- 
A and Annex 6-A of the Agreement, goods classifiable as 
goods put up in sets for retail sale as provided for in Gen-
eral Rule of Interpretation 3 of the HTS shall not be con-
sidered to be originating goods unless— 
(1) each of the goods in the set is an origi-
nating good; or 
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(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 goods, other than textile 
or apparel goods, 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 (19 U.S.C. 3511(d)(8)), adjusted, if necessary, 
to exclude any costs, charges, or expenses incurred 
for transportation, insurance, and related services 
incident to the international shipment of the mer-
chandise from the country of exportation to the 
place of importation. 
(2) CLASS
OF
MOTOR
VEHICLES.—The term 
‘‘class of motor vehicles’’ means any one of the fol-
lowing categories of motor vehicles: 
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(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. 
(3) 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. 
(4) GENERALLY ACCEPTED ACCOUNTING PRIN-
CIPLES.—The term ‘‘generally accepted accounting 
principles’’— 
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(A) means the recognized consensus or 
substantial authoritative support given in the 
territory of Korea or the United States, as the 
case may be, with respect to the recording of 
revenues, expenses, costs, assets, and liabilities, 
the disclosure of information, and the prepara-
tion of financial statements; and 
(B) may encompass broad guidelines for 
general application as well as detailed stand-
ards, practices, and procedures. 
(5) GOOD WHOLLY OBTAINED OR PRODUCED 
ENTIRELY
IN
THE
TERRITORY
OF
KOREA, THE 
UNITED STATES, OR BOTH.—The term ‘‘good wholly 
obtained or produced entirely in the territory of 
Korea, the United States, or both’’ means any of the 
following: 
(A) Plants and plant products grown, and 
harvested or gathered, in the territory of Korea, 
the United States, or both. 
(B) Live animals born and raised in the 
territory of Korea, the United States, or both. 
(C) Goods obtained in the territory of 
Korea, the United States, or both from live ani-
mals. 
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(D) Goods obtained from hunting, trap-
ping, fishing, or aquaculture conducted in the 
territory of Korea, the United States, or both. 
(E) Minerals and other natural resources 
not included in subparagraphs (A) through (D) 
that are extracted or taken from the territory 
of Korea, the United States, or both. 
(F) Fish, shellfish, and other marine life 
taken from the sea, seabed, or subsoil outside 
the territory of Korea or the United States 
by— 
(i) a vessel that is registered or re-
corded with Korea and flying the flag of 
Korea; or 
(ii) a vessel that is documented under 
the laws of the United States. 
(G) Goods produced on board a factory 
ship from goods referred to in subparagraph 
(F), if such factory ship— 
(i) is registered or recorded with 
Korea and flies the flag of Korea; or 
(ii) is a vessel that is documented 
under the laws of the United States. 
(H)(i) Goods taken by Korea or a person 
of Korea from the seabed or subsoil outside the 
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