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;