PUBLIC LAW 103-182—DEC. 8, 1993 107 STAT. 2079 (f) FUNGIBLE GOODS AND MATERIALS.— For purposes of determining whether a good is an originating good— (1) if originating and nonoriginating fungible materials are used in the production of the good, the determination of whether the materials are originating need not be made through the identification of any specific fimgible material, but may be determined on the basis of any of the inventor]^ management methods set out in regulations implementing tms section; and (2) if originating and nonoriginating mngible goods are commingled and exported in the same form, the determination may be made on the basis of any of the inventory management methods set out in regulations implementing this section. (g) ACCESSORIES, SPARE PARTS, OR TOOLS. — (1) IN GENERAL. —Except as provided in paragraph (2), accessories, spare parts, or tools delivered with the good that form part of the good's standard accessories, spare parts, or tools shall— (A) be considered as originating goods if the good is an originating good, and (B) be disregarded in determining whether all the nonoriginating materials used in the production of the good undergo an applicable change in tariff classification set out in Annex 401 of the Agreement. (2) CONDITIONS.— Paragraph (1) shall apply only if— (A) the accessories, spare parts, or tools are not invoiced sepcuratelyfit>mthe good; (B) the quantities and value of the accessories, spare parts, or tools are cvistomary for the good; and (C) in any case in which the good is subject to a regional value-content requirement, the value of the accessories, spare parts, or tools are taken into account as originating or nonoriginating materials, as the case may be, in calculating the regional value-content of the good. (h) INDIRECT MATERIALS.— An indirect material shall be considered to be an originating material without regard to where it is produced. (i) PACKAGING MATERIALS AND CONTAINERS FOR RETAIL SALE.— Packaging materials and containers in which a good is packaged for retail sale, if classified with the good, shall be disregarded in determining whether all the nonoriginating materials vised in the production of the good undergo an applicable change in tariff classification set out in Annex 401 of the Agreement. If the good is subject to a regional value-content requirement, the value of such packaging materials and containers shall be taken into account as originating or nonoriginating materials, as the case may be, in calculating the regional value-content of the good. (j) PACKING MATERI/^LS AND CONTAINERS FOR SHIPMENT.—Packing materials and containers in which a good is packed for shipment shall be disregarded— (1) in determining whether the nonoriginating materials used in the production of the good undergo an applicable change in tariff classification set out in Annex 401 of the Agreement; and (2) in determining whether the good satisfies a regional value-content requirement. (k) TRANSSHIPMENT..—^A good shall not be considered to be an originating good by reason of having undergone production that
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