{"data":{"id":"us/19-cfr-10.2024","jurisdiction":"us","citation":"19 CFR 10.2024","heading":"Indirect materials.","body":"An indirect material, as defined in § 10.2013(i), will be considered to be an originating material without regard to where it is produced.\nExample. Panamanian 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 § 10.2014(b)(1) and General Note 35, 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 considered originating without regard to where they are produced.","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 S—United States-Panama Trade Promotion 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":"4aa44d123900c0329b7c752d1077396f44ab57d4c6362e21d6b6773cf39d35e6","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-10.2023","next":"us/19-cfr-10.2025"},"notice":"GroundRules: Original legal text. Not legal advice."}