19 CFR § 102.15 - Disregarded materials.

---
identifier: "/us/cfr/t19/s102.15"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 102.15 - Disregarded materials."
title_number: 19
title_name: "Customs Duties"
section_number: "102.15"
section_name: "Disregarded materials."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "102"
part_name: "RULES OF ORIGIN"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1624, 3592, 4513."
regulatory_source: "T.D. 94-4, 59 FR 113, Jan. 3, 1994, unless otherwise noted."
cfr_part: "102"
---


# 102.15 Disregarded materials.

(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]