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:
Packaging materials and containers in which a good is packaged for retail sale that are classified with the good;
Accessories, spare parts or tools delivered with the good that are classified with the good and shipped with the good;
Packing materials and containers in which a good is packed for shipment; and
Indirect materials.
[Reserved]
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