(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]
[T.D. 96-48, 61 FR 28956, June 6, 1996]