(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–A or Annex 5–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—
(1) the nonoriginating materials used in the
production of a good undergo the applicable change
in tariff classification set out in Annex 4–A or
Annex 5–A of the Agreement; and
(2) the good satisfies a regional value-content
requirement.
(k) INDIRECT MATERIALS.—An indirect material
shall be treated as an originating material without regard
to where it is produced, and its value shall be the cost
registered in the accounting records of the producer of the
good.
(l) THIRD COUNTRY OPERATIONS.—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 undergoes further production or any other
operation outside the territory of Australia or the United
States, other than unloading, reloading, or any other oper-
ation necessary to preserve the good in good condition or
to transport the good to the territory of Australia or the
United States.
(m) TEXTILE AND APPAREL GOODS CLASSIFIABLE
AS GOODS PUT UP IN SETS.—Notwithstanding the rules
set forth in Annex 4–A of the Agreement, textile or ap-
parel goods classifiable as goods put up in sets for retail
sale as provided for in General Rule of Interpretation 3
of the HTS shall not be considered to be originating goods
unless each of the goods in the set is an originating good
or the total value of the nonoriginating goods in the set
does not exceed 10 percent of the value of the set deter-
mined for purposes of assessing customs duties.
(n) DEFINITIONS.—In this section:
(1) ADJUSTED
VALUE.—The term ‘‘adjusted
value’’ means the value determined under Articles 1
through 8, Article 15, and the corresponding inter-
pretive notes of the Agreement on Implementation of
Article VII of the General Agreement on Tariffs and
Trade 1994 referred to in section 101(d)(8) of the
Uruguay Round Agreements Act, adjusted to ex-
clude any costs, charges, or expenses incurred for
transportation, insurance, and related services inci-
dent to the international shipment of the good from
the country of exportation to the place of importa-
tion.
(2) 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