19 CFR 102.15
§ 102.15 Disregarded materials.
United States · 19 CFR — Customs Duties · Status: effective
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- Citation
- 19 CFR 102.15, § 102.15 Disregarded materials, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/73726
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Full text
(a) The following materials shall be disregarded when determining whether the good undergoes the applicable change in tariff classification set out in § 102.20 or § 102.21, or satisfies the other applicable requirements of those sections:
(1) Packaging materials and containers in which a good is packaged for retail sale that are classified with the good;
(2) Accessories, spare parts or tools delivered with the good that are classified with the good and shipped with the good;
(3) Packing materials and containers in which a good is packed for shipment; and
(4) Indirect materials.
(b) [Reserved]
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.