(c) if the good is subject to a regional value-content requirement, the value of the accessories, spare parts or tools shall be taken into account as either originating or non-originating materials in calculating the regional value content of the good.
Article 408: Indirect Materials
An indirect material shall be considered to be an originating material without regard to where it is produced.
Article 409: Packaging Materials and Containers for Retail Sale
Packaging materials and containers in which a good is packaged for retail sale shall, if classified as one with the good, be disregarded in determining whether all the non- originating materials used in the production of the good undergo the applicable change in tariff classification described in Annex 401.1, and, if the good is subject to a regional value content requirement, the value of such packaging materials and containers shall be taken into account in calculating the regional value content of the good.
Article 410: Packing Materials and Containers for Shipment
For the purpose of determining whether a good is an originating good, packing materials and containers in which the good is packed for shipment shall be disregarded in determining whether:
(a) the non-originating materials used in the production of the good undergo the applicable change in tariff classification described in Annex 401.1; and
(b) the good satisfies a regional value-content requirement.
Article 411: Transshipment