{"data":{"id":"us/19-cfr-10.1024","jurisdiction":"us","citation":"19 CFR 10.1024","heading":"Indirect materials.","body":"An indirect material, as defined in § 10.1002(n) of this subpart, will be disregarded for the purpose of determining whether a good is originating.\nExample.\nKorean Producer A produces good C using non-originating material B. Producer A imports non-originating rubber gloves for use by workers in the production of good C. Good C is subject to a tariff shift requirement. As provided in § 10.1014(b)(1) of this subpart and General Note 33, each of the non-originating materials in good C must undergo the specified change in tariff classification in order for good C to be considered originating. Although non-originating material B must undergo the applicable tariff shift in order for good C to be considered originating, the rubber gloves do not because they are indirect materials and are disregarded for purposes of determining whether the good is originating.","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 10—ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.","Subpart R—United States-Korea Free Trade Agreement"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"32c1ec5606bb1b1d337152d5dab3c6b883c91a653aec9a874d6558e0628e1631","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-10.1023","next":"us/19-cfr-10.1025"},"notice":"GroundRules: Original legal text. Not legal advice."}