{"data":{"id":"us/19-cfr-102.15","jurisdiction":"us","citation":"19 CFR 102.15","heading":"Disregarded materials.","body":"(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:\n(1) Packaging materials and containers in which a good is packaged for retail sale that are classified with the good;\n(2) Accessories, spare parts or tools delivered with the good that are classified with the good and shipped with the good;\n(3) Packing materials and containers in which a good is packed for shipment; and\n(4) Indirect materials.\n(b) [Reserved]","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 102—RULES OF ORIGIN","Subpart B—Rules of Origin"],"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":"44562c3aadf27566dfc54ed906e26f18b6c71b4eb40410cd272c92bead530adf","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-102.13","next":"us/19-cfr-102.17"},"notice":"GroundRules: Original legal text. Not legal advice."}