Source: https://www.law.cornell.edu/cfr/text/19/10.2022
Timestamp: 2019-05-25 12:01:57
Document Index: 557379625

Matched Legal Cases: ['§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10']

19 CFR § 10.2022 - Retail packaging materials and containers. | CFR | US Law | LII / Legal Information Institute
Section 10.2022. Retail packaging materials and containers.
19 CFR § 10.2022 - Retail packaging materials and containers.
§ 10.2022 Retail packaging materials and containers.
(a)Effect on tariff shift rule. Packaging materials and containers in which a good is packaged for retail sale, if classified with the good for which preferential tariff treatment under the PANTPA is claimed, will be disregarded in determining whether all non-originating materials used in the production of the good undergo the applicable change in tariff classification set out in General Note 35, HTSUS.
Panamanian Producer A of good C imports 100 non-originating blister packages to be used as retail packaging for good C. As provided in § 10.2016(a)(1), the value of the blister packages is their adjusted value, which in this case is $10. Good C has a regional value content requirement. The United States importer of good C decides to use the build-down method, RVC = ((AV − VNM)/AV) × 100 (see§ 10.2015(b)), in determining whether good C satisfies the regional value content requirement. In applying this method, the non-originating blister packages are taken into account as non-originating. As such, their $10 adjusted value is included in the VNM, value of non-originating materials, of good C.
Same facts as in Example 1, except that the blister packages are originating. In this case, the adjusted value of the originating blister packages would not be included as part of the VNM of good C under the build-down method. However, if the U.S. importer had used the build-up method, RVC = (VOM/AV) × 100 (see§ 10.2015(c)), the adjusted value of the blister packaging would be included as part of the VOM, value of originating materials.