Harmonized Tariff Schedule of the United States, Revision 19 (2026) — General Notes

Article 4.2 of the automotive appendix applies. If the good is for use in a vehicle specified in paragraphs 1 and 2 of Article 10, Articles 10.1 and 10.2 of the automotive appendix apply. 14. For a good of heading 8706 for use in a passenger vehicle or light truck: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.141 USMCA (A) No change in tariff classification to a good of heading 8706, provided there is a regional value content of not less than 75 percent under the net cost method. 15, For a good of heading 8706 for use in heavy truck: (A) No change in tariff classification to a good of heading 8706, provided there is a regional value content of not less than 70 percent under the net cost method. 16. For any other good of heading 8706: (A) No change in tariff classification to a good of heading 8706, provided there is a regional value content of not less than 60 percent under the net cost method; Heading rule: The underscoring of the designations in subdivisions 17 through 19 pertain to goods provided for in heading 8707. If the good is for use in a passenger vehicle or light truck, Articles 3.2 and 3.3 of the automotive appendix apply. If the good is for use in a heavy truck,

Article 4.2 of the automotive appendix applies. If the good is for use in a vehicle specified in paragraphs 1 and 2 of Article 10, Articles 10.1 and 10.2 of the automotive appendix apply. 17. For a good of heading 8707 for use in a passenger vehicle or light truck: (A) No change in tariff classification to a good of heading 8707, provided there is a regional value content of not less than 75 percent under the net cost method. 18. For a good of heading 8707 for use in a heavy truck: (A) A change to heading 8707 from any other chapter; or (B) A change to heading 8707 from heading 8708, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 70 percent under the net cost method. 19. For any other good of heading 8707: (A) A change to heading 8707 from any other chapter; or (B) A change to heading 8707 from heading 8708, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 60 percent under the net cost method. Subheading rule: The underscoring of the designations in subdivisions 20 through 21 pertain to goods provided for in heading 8708.10. If the good is for use in a passenger vehicle or light truck, Article 3.4 of the automotive appendix applies. If the good is for use in a heavy truck,

Article 4.2 of the automotive appendix applies. If the good is for use in a vehicle specified in paragraphs 1 and 2 of Article 10, Articles 10.1 and 10.2 of the automotive appendix apply. 20. For a good of subheading 8708.10 for use in a passenger vehicle, light truck, or heavy truck: (A) A change to subheading 8708.10 from any other heading; or (B) A change to subheading 8708.10 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 70 percent under the net cost method. 21. For any other good of subheading 8708.10: (A) A change to subheading 8708.10 from any other heading; or (B) A change to subheading 8708.10 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 percent under the net cost method. Subheading rule: The underscoring of the designations in subdivisions 22 through 23 pertain to goods provided for in heading 8708.21. If the good is for use in a passenger vehicle or light truck, Article 3.4 of the automotive appendix applies. If the good is for use in a heavy truck, <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.142 USMCA

Article 4.2 of the automotive appendix applies. If the good is for use in a vehicle specified in paragraphs 1 and 2 of Article 10, Articles 10.1 and 10.2 of the automotive appendix apply. 22. For a good of subheading 8708.21 for use in a passenger vehicle, light truck or heavy truck: (A) A change to subheading 8708.21 from any other heading; or (B) A change to subheading 8708.21 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 70 percent under the net cost method. 23. For any other good of subheading 8708.21: (A) A change to subheading 8708.21 from any other heading; or (B) A change to subheading 8708.21 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 percent under the net cost method. Subheading rule: The underscoring of the designations in subdivisions 24 through 26 pertain to goods provided for in heading 8708.29. If the good is a body stamping for use in a passenger vehicle or light truck, Articles 3.2 and 3.3 of the automotive appendix apply. If the good is any other good for use in a passenger vehicle or light truck, Article 3.4 of the automotive appendix applies. If the good is for use in a heavy truck, Article 4.2 of the automotive appendix applies. If the good is for use in a vehicle specified in paragraphs 1 and 2 of Article 10, Articles 10.1 and 10.2 of the automotive appendix apply. 24. For a body stamping of subheading 8708.29 for use in a passenger vehicle or light truck: (A) No change in tariff classification to a body stamping of subheading 8708.29, provided there is a regional value content of at least 75 percent under the net cost method. 25. For any other good of subheading 8708.29 for use in a passenger vehicle, light truck or heavy truck: (A) A change to subheading 8708.29 from any other heading; or (B) No change in tariff classification to a good of subheading 8708.29, provided there is a regional value content of not less than 70 percent under the net cost method. 26. For any other good of subheading 8708.29: (A) A change to subheading 8708.29 from any other heading; or (B) No change in tariff classification to a good of subheading 8708.29, provided there is a regional value content of not less than 50 percent under the net cost method. Subheading rule: The underscoring of the designations in subdivisions 27 through 28 pertain to goods provided for in heading 8708.30. If the good is a body stamping for use in a passenger vehicle or light truck, Articles 3.2 and 3.3 of the automotive appendix apply. If the good is any other good for use in a passenger vehicle or light truck, Article 3.4 of the automotive appendix applies. If the good is for use in a heavy truck, Article 4.2 of the automotive appendix applies. If the good is for use in a vehicle specified in paragraphs 1 and 2 of Article 10, Articles 10.1 and 10.2 of the automotive appendix apply. 27. For a good of subheading 8708.30 for use in a passenger vehicle, light truck or heavy truck: (A) A change to mounted brake linings of subheading 8708.30 from any other heading; or (B) A change to mounted brake linings of subheading 8708.30 from parts of mounted brake linings, brakes or servo-brakes of subheadings 8708.30 or 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 70 percent under the net cost method; (C) A change to any other good of subheading 8708.30 from any other heading; or (D) A change to any other good of subheading 8708.30 from mounted brake linings or parts of brakes or servo-brakes of subheadings 8708.30, or 8708.99, whether or not there is also a change from any other heading, provided there is aregional value content of not less than 70 percent under the net cost method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.143 USMCA 28. For any other good of subheading 8708.30: (A) A change to mounted brake linings of subheading 8708.30 from any other heading; or (B) A change to mounted brake linings of subheading 8708.30 from parts of mounted brake linings, brakes or servo-brakes of subheadings 8708.30 or 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 percent under the net cost method; (C) A change to any other good of subheading 8708.30 from any other heading; or (D) A change to any other good of subheading 8708.30 from mounted brake linings or parts of brakes or servo-brakes of subheadings 8708.30, or 8708.99, whether or not there is also a change from any other heading, provided there is aregional value content of not less than 50 percent under the net cost method. Subheading rule: The underscoring of the designations in subdivisions 29 through 31 pertain to goods provided for in heading 8708.40. If the good is for use in a passenger vehicle or light truck, Articles 3.2 and 3.3 of the automotive appendix apply. If the good is for use in a heavy truck, Articles 4.2 and 4.4 of the automotive appendix apply. If the good is for use in a vehicle specified in paragraphs 1 and 2 of Article 10, Articles 10.1 and 10.2 of the automotive appendix apply. 29. For a good of subheading 8708.40 for use in a passenger vehicle or light truck: (A) No change in tariff classification to a good of subheading 8708.40, provided there is a regional value content of not less than 75 percent under the net cost method. 30. For a good of subheading 8708.40 for use in a heavy truck: (A) No change in tariff classification to a good of subheading 8708.40, provided there is a regional value content of not less than 70 percent under the net cost method. 31. For any other good of subheading 8708.40: (A) A change to gear boxes of subheading 8708.40 from any other heading; or (B) A change to gear boxes of subheading 8708.40 from any other good of subheadings 8708.40 or 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 percent under the net cost method; (C) A change to any other good of subheading 8708.40 from any other heading; or (D) No change in tariff classification to any other good of subheading 8708.40, provided there is a regional value content of not less than 50 percent under the net cost method. Subheading rule: The underscoring of the designations in subdivisions 32 through 34 pertain to goods provided for in heading 8708.50. If the good is for use in a passenger vehicle or light truck, Articles 3.2 and 3.3 of the automotive appendix apply. If the good is for use in a heavy truck, Articles 4.2 of the automotive appendix applies. If the good is for use in a vehicle specified in paragraphs 1 and 2 of Article 10, Articles 10.1 and 10.2 of the automotive appendix apply. 32. For a good of subheading 8708.50 for use in a passenger vehicle or light truck: (A) No change in tariff classification to a good of subheading 8708.50, provided there is a regional value content of not less than 75 percent under the net cost method. 33. For a good of subheading 8708.50 for use in a heavy truck: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.144 USMCA (A) A change to drive-axles with differential, whether or not provided with other transmission components, for vehicles of heading 8703, of subheading 8708.50 from any other heading, except from subheadings 8482.10 through 8482.80;or (B) A change to drive-axles with differential, whether or not provided with other transmission components, for vehicles of heading 8703, of subheading 8708.50 from subheading 8482.10 through 8482.80 or parts of drive-axles of subheading 8708.50, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 70 percent under the net cost method; (C) A change to other drive-axles with differential, whether or not provided with other transmission components, of subheading 8708.50 from any other heading; or (D) A change to other drive-axles with differential, whether or not provided with other transmission components, of subheading 8708.50 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 70 percent under the net cost method; (E) A change to non-driving axles and parts thereof, for vehicles of heading 8703, of subheading 8708.50 from any other heading, except from subheadings 8482.10 through 8482.80; or (F) A change to non-driving axles and parts thereof, for vehicles of heading 8703, of subheading 8708.50 from subheadings 8482.10 through 8482.80 or 8708.99, whether or not there is also a change from any other heading, provided there is aregional value content of not less than 70 percent under the net cost method; (G) A change to other non-driving axles and parts thereof of subheading 8708.50 from any other heading; or (H) A change to other non-driving axles and parts thereof of subheading 8708.50 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 70 percent under the net cost method; (I) A change to any other good of subheading 8708.50 from any other heading; or (J) No change in tariff classification to any other good of subheading 8708.50, provided there is a regional value content of not less than 70 percent under the net cost method. 34. For any other good of subheading 8708.50: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.145 USMCA (A) A change to drive-axles with differential, whether or not provided with other transmission components, for vehicles of heading 8703, of subheading 8708.50 from any other heading, except from subheadings 8482.10 through 8482.80;or (B) A change to drive-axles with differential, whether or not provided with other transmission components, for vehicles of heading 8703, of subheading 8708.50 from subheading 8482.10 through 8482.80 or parts of drive-axles of subheading 8708.50, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 percent under the net cost method; (C) A change to other drive-axles with differential, whether or not provided with other transmission components, of subheading 8708.50 from any other heading; or (D) A change to other drive-axles with differential, whether or not provided with other transmission components, of subheading 8708.50 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 percent under the net cost method; (E) A change to non-driving axles and parts thereof, for vehicles of heading 8703, of subheading 8708.50 from any other heading, except from subheadings 8482.10 through 8482.80; or (F) A change to non-driving axles and parts thereof, for vehicles of heading 8703, of subheading 8708.50 from subheadings 8482.10 through 8482.80 or 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 percent under the net cost method; (G) A change to other non-driving axles and parts thereof of subheading 8708.50 from any other heading; or (H) A change to other non-driving axles and parts thereof of subheading 8708.50 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 percent under the net cost method; (I) A change to any other good of subheading 8708.50 from any other heading; or (J) No change in tariff classification to any other good of subheading 8708.50, provided there is a regional value content of not less than 50 percent under the net cost method. Subheading rule: The underscoring of the designations in subdivisions 35 through 36 pertain to goods provided for in heading 8708.70. If the good is for use in a passenger vehicle or light truck, Article 3.4 of the automotive appendix applies. If the good is for use in a heavy truck,

Article 4.2 of the automotive appendix applies. If the good is for use in a vehicle specified in paragraphs 1 and 2 of Article 10, Articles 10.1 and 10.2 of the automotive appendix apply. 35. For a good of subheading 8708.70 for use in a passenger vehicle, light truck, or heavy truck: (A) A change to subheading 8708.70 from any other heading; or (B) A change to subheading 8708.70 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 70 percent under the net cost method. 36. For any other good of subheading 8708.70: (A) A change to subheading 8708.70 from any other heading; or (B) A change to subheading 8708.70 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 percent under the net cost method. Subheading rule: The underscoring of the designations in subdivisions 37 through 39 pertain to goods provided for in heading 8708.80. If the good is for use in a passenger vehicle or light truck, Article 3.2 and 3.3 of the automotive appendix applies. If the good is for use in a heavy truck, Article 4.2 of the automotive appendix applies. If the good is for use in a vehicle specified in paragraphs 1 and 2 of Article 10, Articles 10.1 and 10.2 of the automotive appendix apply. 37. For a good of subheading 8708.80 for use in a passenger vehicle or light truck: (A) No change in tariff classification to a good of subheading 8708.80, provided there is a regional value content of not less than 75 percent under the net cost method. 38. For a good of subheading 8708.80 for use in a heavy truck: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.146 USMCA (A) A change to McPherson struts of subheading 8708.80 from parts thereof of subheading 8708.80 or any other subheading, provided there is a regional value content of not less than 50 percent under the net cost method; (B) A change to any other good subheading 8708.80 from any other heading; (C) A change to suspension systems (including shock absorbers) of subheading 8708.80 from parts thereof of subheadings 8708.80 or 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 70 percent under the net cost method; or (D) No change in tariff classification to parts of suspension systems (including shock absorbers) of subheading 8708.80, provided there is a regional value content of not less than 70 percent under the net cost method. 39. For any other good of subheading 8708.80: (A) A change to McPherson struts of subheading 8708.80 from parts thereof of subheading 8708.80 or any other subheading, provided there is a regional value content of not less than 50 percent under the net cost method; (B) A change to any other good subheading 8708.80 from any other heading; (C) A change to suspension systems (including shock absorbers) of subheading 8708.80 from parts thereof of subheadings 8708.80 or 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 percent under the net cost method; or (D) No change in tariff classification to parts of suspension systems (including shock absorbers) of subheading 8708.80, provided there is a regional value content of not less than 50 percent under the net cost method. Subheading rule: The underscoring of the designations in subdivisions 40 through 41 pertain to goods provided for in heading 8708.91. If the good is for use in a passenger vehicle or light truck, Article 3.4 of the automotive appendix applies. If the good is for use in a heavy truck,

Article 4.2 of the automotive appendix applies. If the good is for use in a vehicle specified in paragraphs 1 and 2 of Article 10, Articles 10.1 and 10.2 of the automotive appendix apply. 40. For a good of subheading 8708.91 for use in a passenger vehicle, light truck or heavy truck: (A) A change to radiators of subheading 8708.91 from any other heading; (B) A change to radiators of subheading 8708.91 from any other good of subheading 8708.91, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 70 percent under the netcost method; or (C) No change in tariff classification to any other good of subheading 8708.91, provided there is a regional value content of not less than 70 percent under the net cost method. 41. For any other good of subheading 8708.91: (A) A change to radiators of subheading 8708.91 from any other heading; (B) A change to radiators of subheading 8708.91 from any other good of subheading 8708.91, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 percent under thenet cost method; or (C) No change in tariff classification to any other good of subheading 8708.91, provided there is a regional value content of not less than 50 percent under the net cost method. Subheading rule: The underscoring of the designations in subdivision 42 pertain to goods provided for in heading 8708.92. If the good is for use in a passenger vehicle or light truck, Article 3.4 of the automotive appendix applies. If the good is for use in a heavy truck, Article 4.2 of the automotive appendix applies. If the good is for use in a vehicle specified in paragraphs 1 and 2 of Article 10, Articles 10.1 and 10.2 of the automotive appendix apply. 42. For a good of subheading 8708.92 for use in a passenger vehicle, light truck or heavy truck: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.147 USMCA (A) A change to silencers (mufflers) or exhaust pipes of subheading 8708.92 from any other heading; or (B) A change to silencers (mufflers) or exhaust pipes of subheading 8708.92 from any other good of subheading 8708.92, whether or not there is also a change from any other heading, provided there is regional value content of not less than 70 percent under the net cost method; or (C) No change in tariff classification to any other good of subheading 8708.92, provided there is a regional value content of not less than 70 percent under the net cost method (D) For any other good of subheading 8708.92: (E) A change to silencers (mufflers) or exhaust pipes of subheading 8708.92 from any other heading; or (F) A change to silencers (mufflers) or exhaust pipes of subheading 8708.92 from any other good of subheading 8708.92, whether or not there is also a change from any other heading, provided there is regional value content of not less than50 percent under the net cost method; or (G) No change in tariff classification to any other good of subheading 8708.92, provided there is a regional value content of not less than 50 percent under the net cost method Subheading rule: The underscoring of the designations in subdivisions 43 through 44 pertain to goods provided for in heading 8708.93. If the good is for use in a passenger vehicle or light truck, Article 3.4 of the automotive appendix applies. If the good is for use in a heavy truck,

Article 4.2 of the automotive appendix applies. If the good is for use in a vehicle specified in paragraphs 1 and 2 of Article 10, Articles 10.1 and 10.2 of the automotive appendix apply. 43. For a good of subheading 8708.93 for use in a passenger vehicle, light truck or heavy truck: (A) A change to subheading 8708.93 from any other heading; or (B) A change to subheading 8708.93 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 70 percent under the net cost method. 44. For any other good of subheading 8708.93: (A) A change to subheading 8708.93 from any other heading; or (B) A change to subheading 8708.93 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 percent under the net cost method. Subheading rule: The underscoring of the designations in subdivisions 45 through 47 pertain to goods provided for in heading 8708.94. If the good is for use in a passenger vehicle or light truck, Article 3.2 and 3.3 of the automotive appendix apply. If the good is for use in a heavy truck, Article 4.2 of the automotive appendix applies. If the good is for use in a vehicle specified in paragraphs 1 and 2 of Article 10, Articles 10.1 and 10.2 of the automotive appendix apply. 45. For a good of subheading 8708.94 for use in a passenger vehicle or light truck: (A) No change in tariff classification to a good of subheading 8708.94, provided there is a regional value content of not less than 75 percent under the net cost method. 46. For a good of subheading 8708.94 for use in a heavy truck: (A) A change to subheading 8708.94 from any other heading; (B) A change to steering wheels, steering columns or steering boxes of subheading 8708.94 from parts thereof of subheadings 8708.94 or 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 70 percent under the net cost method; or (C) No change in tariff classification to parts of steering wheels, steering columns or steering boxes of subheading 8708.94, provided there is a regional value content of not less than 70 percent under the net cost method. 47. For any other good of subheading 8708.94: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.148 USMCA (A) A change to subheading 8708.94 from any other heading; (B) A change to steering wheels, steering columns or steering boxes of subheading 8708.94 from parts thereof of subheadings 8708.94 or 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 percent under the net cost method; or (C) No change in tariff classification to parts of steering wheels, steering columns or steering boxes of subheading 8708.94, provided there is a regional value content of not less than 50 percent under the net cost method. Subheading rule: The underscoring of the designations in subdivisions 48 through 49 pertain to goods provided for in heading 8708.95. If the good is for use in a passenger vehicle or light truck, Article 3.4 of the automotive appendix applies. If the good is for use in a heavy truck,

Article 4.2 of the automotive appendix applies. If the good is for use in a vehicle specified in paragraphs 1 and 2 of Article 10, Articles 10.1 and 10.2 of the automotive appendix apply. 48. For a good of subheading 8708.95 for use in a passenger vehicle, light truck or heavy truck: (A) A change to subheading 8708.95 from any other heading; or (B) No change in tariff classification to a good of subheading 8708.95, provided there is a regional value content of not less than 70 percent under the net cost method. 49. For any other good of subheading 8708.95: (A) A change to subheading 8708.95 from any other heading; or (B) No change in tariff classification to a good of subheading 8708.95, provided there is a regional value content of not less than 50 percent under the net cost method. Subheading rule: The underscoring of the designations in subdivisions 50 through 55 pertain to goods provided for in heading 8708.99. If the good is a chassis frame for use in a passenger vehicle or light truck, Articles 3.2 and 3.3 of the automotive appendix apply. If the good is a chassis for use in a heavy truck, Articles 4.2 and 4.4 of the automotive appendix apply. If the good is any other good for use in a passenger vehicle or light truck, Article 3.4 of the automotive appendix applies. If the good is any other good for use in a heavy truck, Article 4.2 of the automotive appendix applies. If the good is for use in a vehicle specified in paragraphs 1 and 2 of Article 10, Articles 10.1 and 10.2 of the automotive appendix apply. 50. For a chassis frame of subheading 8708.99 for use in a passenger vehicle or light truck: (A) No change in tariff classification to a good of subheading 8708.99, provided there is a regional value content of not less than 75 percent under the net cost method. 51. For a chassis of subheading 8708.99 for use in a heavy truck: (A) No change in tariff classification to a good of subheading 8708.99, provided there is a regional value content of not less than 70 percent under the net cost method. 52. For any other good of subheading 8708.99 for use in a heavy truck or for any other good of subheading 8708.99 for use in a passenger vehicle or light truck: (A) A change to tariff items 8708.99.03, 8708.99.27 or 8708.99.55 from any other subheading, provided there is a regional value content of not less than 70 percent under the net cost method, (B) A change to tariff items 8708.99.06, 8708.99.31 or 8708.99.58 from any other heading, except from subheadings 8482.10 through 8482.80 or tariff items 8482.99.05, 8482.99.15 or 8482.99.25; or (C) A change to tariff items 8708.99.06, 8708.99.31 or 8708.99.58 from subheadings 8482.10 through 8482.80 or tariff items 8482.99.05, 8482.99.15 or 8482.99.25, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 70 percent under the net cost method. 53. (A) A change to subheading 8708.99 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.149 USMCA (B) No change in tariff classification to a good of subheading 8708.99, provided there is a regional value content of not less than 70 percent under the net cost method. 54. For any other good of subheading 8708.99: (A) A change to tariff items 8708.99.03, 8708.99.27 and 8708.99.55 from any other subheading, provided there is a regional value content of not less than 50 percent under the net cost method, (B) A change to tariff items 8708.99.06, 8708.99.31 and 8708.99.58 from any other heading, except from subheadings 8482.10 through 8482.80 or tariff items 8482.99.05, 8482.99.15 or 8482.99.25; or (C) A change to tariff items 8708.99.06, 8708.99.31 and 8708.99.58 from subheadings 8482.10 through 8482.80 or tariff items 8482.99.05, 8482.99.15 or 8482.99.25, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 percent under the net cost method. 55. (A) A change to subheading 8708.99 from any other heading; or (B) No change in tariff classification to a good of subheading 8708.99, provided there is a regional value content of not less than 50 percent under the net cost method. 56. (A) A change to subheadings 8709.11 through 8709.19 from any other heading; or (B) A change to subheadings 8709.11 through 8709.19 from subheading 8709.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 57. A change to subheading 8709.90 from any other heading. 58. A change to heading 8710 from any other heading. 59. (A) A change to headings 8711 through 8713 from any other heading, including another heading within that group,except from heading 8714; or (B) A change to headings 8711 through 8713 from heading 8714, whether or not there is also a change from any other heading, including another heading within that group, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 60. A change to headings 8714 through 8715 from any other heading, including another heading within that group. 61. (A) A change to subheadings 8716.10 through 8716.80 from any other heading; or (B) A change to subheadings 8716.10 through 8716.80 from subheading 8716.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 62. (A) A change to subheading 8716.90 from any other heading; or (B) No change in tariff classification to a good of subheading 8716.90, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.150 USMCA Chapter 88 1. (A) A change to gliders or hang gliders of heading 8801 from any other good of heading 8801 or any other heading; or (B) A change to any other good of heading 8801 from gliders or hang gliders of heading 8801 or any other heading. 2. A change to subheadings 8802.11 through 8803.90 from any other subheading, including another subheading within that group. 3. A change to headings 8804 through 8805 from any other heading, including another heading within that group. Chapter 89 1. (A) A change to headings 8901 through 8902 from any other chapter; or (B) A change to headings 8901 through 8902 from any other heading within chapter 89, including another heading within that group, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 2. A change to heading 8903 from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 3. (A) A change to headings 8904 through 8905 from any other chapter; or (B) A change to headings 8904 through 8905 from any other heading within chapter 89, including another heading within that group, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 4. A change to headings 8906 through 8908 from any other heading, including another heading within that group. Chapter 90 Chapter rule 1: For the purposes of this chapter, the term “printed circuit assembly” means a good consisting of one or more printed circuits of heading 8534 with one or more active elements assembled thereon, with or without passive elements. For the purposes of this Note, “active elements” means diodes, transistors and similar semiconductor devices, whether or not photosensitive, of heading 8541 and integrated circuits of heading 8542 and microassemblies of headings 8543 or 8548. Chapter rule 2: The origin of the goods of chapter 90 shall be determined without regard to the origin of any automatic data processing machines or units thereof of heading 8471, or parts and accessories thereof of heading 8473, which may be included therewith. Chapter rule 3: For the purposes of the subdivisions pertaining to this chapter, whenever the subdivision designation is underscored, the provisions of subdivision (k) of this note may apply to goods for use in a motor vehicle of chapter 87. 1. (A) A change to subheading 9001.10 from any other chapter, except from pre-forms of heading 7002; or (B) A change to subheading 9001.10 from any other good of heading 7002 except pre-forms, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 2. A change to subheadings 9001.20 through 9001.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.151 USMCA 3. A change to heading 9002 from any other heading, except from heading 9001. 4. (A) A change to subheadings 9003.11 through 9003.19 from any other subheading, including another subheading within that group, except from subheading 9003.90; or (B) A change to subheadings 9003.11 through 9003.19 from subheading 9003.90, whether or not there is also a change from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 5. A change to subheading 9003.90 from any other heading. 6. A change to subheading 9004.10 from any other subheading. 7. (A) A change to subheading 9004.90 from any other chapter; or (B) A change to subheading 9004.90 from any other heading within chapter 90, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 8. A change to subheadings 9005.10 through 9005.80 from any subheading outside that group, except from headings 9001 through 9002 or tariff item 9005.90.40. 9. A change to tariff item 9005.90.40 from any other heading, except from headings 9001 through 9002. 10. (A) A change to subheading 9005.90 from any other heading; or (B) No change in tariff classification to a good of subheading 9005.90, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 11. (A) A change to subheadings 9006.10 through 9006.69 from any other heading; or (B) A change to subheadings 9006.10 through 9006.69 from subheadings 9006.91 or 9006.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 12. (A) A change to subheadings 9006.91 through 9006.99 from any other heading; or (B) A change to a good of any of subheadings 9006.91 through 9006.99 from within that subheading, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 13. (A) A change to gyrostabilized cameras of subheading 9007.10 from any other good within that subheading or any other subheading; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.152 USMCA (B) A change to any other good of subheading 9007.10 from any other heading; or (C) A change to any other good of subheadings 9007.10 from subheading 9007.91, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used, or (2) 50 percent where the net cost method is used. 14. (A) A change to subheading 9007.20 from any other heading; or (B) A change to subheading 9007.20 from subheading 9007.92, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost is used. 15. (A) A change to subheading 9007.91 from any other heading; or (B) No change in tariff classification to a good of subheading 9007.91, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 16. (A) A change to subheading 9007.92 from any other heading; or (B) No change in tariff classification to a good of subheading 9007.92, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 17. (A) A change to subheading 9008.50 from any other heading; or (B) A change to subheading 9008.50 from subheading 9008.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 18. (A) A change to subheading 9008.90 from any other heading; or (B) No change in tariff classification to a good of subheading 9008.90, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 19. (A) A change to subheadings 9010.10 through 9010.60 from any other heading; or (B) A change to subheadings 9010.10 through 9010.60 from subheading 9010.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 20. (A) A change to subheading 9010.90 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.153 USMCA (B) No change in tariff classification to a good of subheading 9010.90, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 21. (A) A change to subheadings 9011.10 through 9011.80 from any other heading; or (B) A change to subheadings 9011.10 through 9011.80 from subheading 9011.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 22. A change to subheading 9011.90 from any other heading. 23. (A) A change to subheading 9012.10 from any other heading; or (B) A change to subheading 9012.10 from subheading 9012.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 24. A change to subheading 9012.90 from any other heading. 25. (A) A change to subheadings 9013.10 through 9013.20 from any other heading; or (B) A change to subheadings 9013.10 through 9013.20 from subheading 9013.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 26. (A) A change to Liquid Crystal Display Assemblies of subheading 9013.80 from any other subheading; (B) No required tariff change to Liquid Crystal Display Assemblies of subheading 9013.80 provided there is a regional value content of not less than: (1) 40 percent where the transaction value method is used; or (2) 30 percent where the net cost method is used; (C) A change to any other good of subheading 9013.80 from any other heading; or (D) No required tariff change to any other good of subheading 9013.80, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 27. (A) A change to subheading 9013.90 from any other heading; or (B) No change in tariff classification to a good of subheading 9013.90, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.154 USMCA 28. (A) A change to subheadings 9014.10 through 9014.80 from any other heading; or (B) A change to subheadings 9014.10 through 9014.80 from subheading 9014.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 29. (A) A change to subheading 9014.90 from any other heading; or (B) No change in tariff classification to a good of subheading 9014.90, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 30. (A) A change to subheadings 9015.10 through 9015.80 from any other heading; or (B) A change to subheadings 9015.10 through 9015.80 from subheading 9015.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 31. (A) A change to subheading 9015.90 from any other heading; or (B) No change in tariff classification to a good of subheading 9015.90, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 32. A change to heading 9016 from any other heading. 33. (A) A change to subheadings 9017.10 through 9017.80 from any other heading; or (B) A change to subheadings 9017.10 through 9017.80 from subheading 9017.90.01, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 34. A change to subheading 9017.90 from any other heading. 35. A change to tariff item 9018.11.30 from any other tariff item, except from tariff item 9018.11.60. 36. A change to subheading 9018.11 from any other heading. 37. A change to subheadings 9018.12 through 9018.14 from any other heading. 38. A change to tariff item 9018.19.55 from any other tariff item, except from tariff item 9018.19.75. 39. A change to subheading 9018.19 from any other heading. 40. A change to subheadings 9018.20 through 9018.50 from any other heading. 41. A change to tariff item 9018.90.64 from any other tariff item, except from tariff item 9018.90.68. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.155 USMCA 42. A change to subheading 9018.90 from any other heading. 43. (A) A change to subheadings 9019.10 through 9019.20 from any other subheading, including another subheading within that group; or (B) No change in tariff classification to a good of any of subheadings 9019.10 through 9019.20, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 44. A change to heading 9020 from any other heading. 45. (A) A change to subheadings 9021.10 through 9021.90 from any other subheading, including another subheading within that group; or (B) No change in tariff classification to a good of any of subheadings 9021.10 through 9021.90, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 46. (A) A change to subheadings 9022.12 through 9022.30 from any other subheading, including another subheading within that group; or (B) No change in tariff classification to a good of any of subheadings 9022.12 through 9022.30, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 47. A change to tariff item 9022.90.05 from any other tariff item. 48. (A) A change to subheading 9022.90 from any other heading; or (B) No change in tariff classification to a good of subheading 9022.90, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 49. A change to heading 9023 from any other heading. 50. (A) A change to subheadings 9024.10 through 9024.80 from any other heading; or (B) A change to subheadings 9024.10 through 9024.80 from subheading 9024.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 51. (A) A change to subheading 9024.90 from any other heading; or (B) No change in tariff classification to a good of subheading 9024.90, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 52. (A) A change to subheadings 9025.11 through 9025.80 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.156 USMCA (B) A change to subheadings 9025.11 through 9025.80 from subheading 9025.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 45 percent where the transaction value method is used; or (2) 35 percent where the net cost method is used. 53. A change to subheading 9025.90 from any other heading. 54. (A) A change to subheadings 9026.10 through 9026.80 from any other heading; or (B) A change to subheadings 9026.10 through 9026.80 from subheading 9026.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 55. (A) A change to subheading 9026.90 from any other heading; or (B) No change in tariff classification to a good of subheading 9026.90, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 56. A change to subheadings 9027.10 through 9027.50 from any other subheading, including another subheading within that group. 57. A change to a good of subheading 9027.80 from any other good within that subheading or any other subheading. 58. (A) A change to subheading 9027.90 from any other heading; or (B) No change in tariff classification to a good of subheading 9027.90, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 59. (A) A change to subheadings 9028.10 through 9028.30 from any other heading; or (B) A change to subheadings 9028.10 through 9028.30 from subheading 9028.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 60. A change to subheading 9028.90 from any other heading. 61. (A) A change to subheadings 9029.10 through 9029.20 from any other heading; or (B) A change to subheadings 9029.10 through 9029.20 from subheading 9029.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 62. (A) A change to subheading 9029.90 from any other heading; or (B) No change in tariff classification to a good of subheading 9029.90, provided there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.157 USMCA (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 63. A change to subheading 9030.10 from any other subheading. 64. (A) A change to cathode-ray oscilloscopes or cathode-ray oscillographs of subheading 9030.20 from any other good within that subheading or any other subheading; or (B) A change to any other good of subheading 9030.20 from any other subheading. 65. A change to subheading 9030.31 from any other subheading. 66. (A) A change to subheading 9030.32 from any other heading; or (B) A change to subheading 9030.32 from subheading 9030.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 67. A change to subheading 9030.33 from any other subheading, except from printed circuit assemblies (PCAs) of subheading 9030.90. 68. A change to subheading 9030.39 from any other subheading. 69. (A) Achange to subheadings 9030.40 through 9030.82 from any other heading; or (B) A change to subheadings 9030.40 through 9030.82 from subheading 9030.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 70. A change to subheadings 9030.84 through 9030.89 from any other subheading, including another subheading within that group. 71. (A) A change to subheading 9030.90 from any other heading; or (B) No change in tariff classification to a good of subheading 9030.90, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 72. A change to subheadings 9031.10 through 9031.20 from any other subheading, including another subheading within that group. 73. (A) A change to subheading 9031.41 from any other heading; or (B) A change to subheading 9031.41 from subheading 9031.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 74. A change to tariff item 9031.49.40 from any other tariff item. 75. A change to subheading 9031.49 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.158 USMCA Subheading rule: The underscoring of the designations in subdivision 76 pertain to goods provided for in subheading 9031.80 for use in a motor vehicle of chapter 87. 76. (A) A change to subheading 9031.80 from any other heading; or (B) A change to subheading 9031.80 from subheading 9031.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 77. A change to a good of 9031.90 from any other good within that subheading or any other subheading. 78. (A) A change to subheading 9032.10 from any other heading; or (B) A change to a good of subheading 9032.10 from within that subheading or subheadings 9032.89 through 9032.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 45 percent where the transaction value method is used; or (2) 35 percent where the net cost method is used. 79. A change to subheadings 9032.20 through 9032.81 from any other subheading, includinganother subheading within that group. Subheading rule: The underscoring of the designations in subdivision 80 pertain to goods provided for in subheading 9032.89 for use in a motor vehicle of chapter 87. 80. (A) A change to subheading 9032.89 from any other heading; or (B) A change to subheading 9032.89 from subheading 9032.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 45 percent where the transaction value method is used; or (2) 35 percent where the net cost method is used. 81. (A) A change to subheading 9032.90 from any other heading; or (B) No change in tariff classification to a good of subheading 9032.90, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 82. (A) A change to heading 9033 from any other heading; or (B) No change in tariff classification to a good of heading 9033, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. Chapter 91 1. (A) A change to headings 9101 through 9106 from any other chapter; or (B) A change to headings 9101 through 9106 from heading 9114, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.159 USMCA (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 2. (A) A change to heading 9107 from any other chapter; or (B) A change to headings 9107 from heading 9114, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 45 percent where the transaction value method is used; or (2) 35 percent where the net cost method is used. 3. A change to headings 9108 through 9110 from any other heading, including another heading within that group, provided there is a regional value content of not less than: (A) 60 percent where the transaction value method is used; or (B) 50 percent where the net cost method is used. 4. A change to subheadings 9111.10 through 9111.80 from subheading 9111.90 or any other heading, provided there is a regional value content of not less than: (A) 60 percent where the transaction value method is used; or (B) 50 percent where the net cost method is used. 5. A change to subheading 9111.90 from any other heading, provided there is a regional value content of not less than: (A) 60 percent where the transaction value method is used; or (B) 50 percent where the net cost method is used. 6. A change to subheading 9112.20 from subheading 9112.90 or any other heading, provided there is a regional value content of not less than: (A) 60 percent where the transaction value method is used; or (B) 50 percent where the net cost method is used. 7. A change to subheading 9112.90 from any other heading, provided there is a regional value content of not less than: (A) 60 percent where the transaction value method is used; or (B) 50 percent where the net cost method is used. 8. A change to heading 9113 from any other heading, provided there is a regional value content of not less than: (A) 60 percent where the transaction value method is used; or (B) 50 percent where the net cost method is used. 9. A change to heading 9114 from any other heading. Chapter 92 1. (A) A change to headings 9201 through 9208 from any other chapter; or (B) A change to headings 9201 through 9208 from heading 9209, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.160 USMCA (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 2. A change to heading 9209 from any other heading. Chapter 93 1. (A) A change to headings 9301 through 9304 from any other chapter; or (B) A change to headings 9301 through 9304 from heading 9305, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 2. A change to heading 9305 from any other heading. 3. A change to headings 9306 through 9307 from any other chapter. Chapter 94 Chapter rule 1: For the purposes of the subdivisions pertaining to this chapter, whenever the subdivision designation is underscored, the provisions of subdivision (k) of this note may apply to goods for use in a motor vehicle of chapter 87. Subheading rule: The underscoring of the designations in subdivision 1 pertain to goods provided for in subheadings 9401.10 through 9401.80 for use in a motor vehicle of chapter 87. 1. (A) A change to subheadings 9401.10 through 9401.80 from any other chapter; or (B) A change to subheadings 9401.10 through 9401.80 from subheading 9401.90, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 2. A change to subheading 9401.90 from any other heading. 3. A change to subheadings 9402.10 through 9402.90 from any other subheading, including another subheading within that group. 4. (A) A change to subheadings 9403.10 through 9403.89 from any other chapter; or (B) A change to subheadings 9403.10 through 9403.89 from subheading 9403.90, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. .5. A change to subheading 9403.90 from any other heading. 6. A change to subheadings 9404.10 through 9404.30 from any other chapter. 7. A change to subheading 9404.90 from any other chapter, except from headings 5007, 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. 8. A change to subheadings 9405.10 through 9405.40 from any subheading outside that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.161 USMCA 9. (A) A change to subheading 9405.50 from any other chapter; or (B) A change to subheading 9405.50 from subheadings 9405.91 through 9405.99, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 10. A change to subheading 9405.60 from any other subheading. 11. A change to subheadings 9405.91 through 9405.99 from any other heading. 12. A change to heading 9406 from any other chapter. Chapter 95 1. (A) A change to subheadings 9503.00 through 9505.90 from any other subheading, including another subheading within that group; or (B) No change in tariff classification to a good of any of subheadings 9503.00 through 9505.90, provided there is a regional value content of not less than: (1) 45 percent where the transaction value method is used; or (2) 35 percent where the net cost method is used. 2. A change to subheadings 9506.11 through 9506.29 from any other chapter. 3. (A) A change to subheading 9506.31 from any other chapter; or (B) A change to subheading 9506.31 from subheading 9506.39, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 4. A change to subheadings 9506.32 through 9506.39 from any other chapter. 5. A change to subheadings 9506.40 through 9506.99 from any other chapter. 6. A change to headings 9507 through 9508 from any other chapter. Chapter 96 1. A change to headings 9601 through 9605 from any other chapter. 2. A change to subheading 9606.10 from any other chapter. 3. (A) A change to subheadings 9606.21 through 9606.29 from any other chapter; or (B) A change to subheadings 9606.21 through 9606.29 from subheading 9606.30, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 4. A change to subheading 9606.30 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.162 USMCA 5. (A) A change to subheadings 9607.11 through 9607.19 from any other chapter; or (B) A change to subheadings 9607.11 through 9607.19 from subheading 9607.20, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 6. A change to subheading 9607.20 from any other heading. 7. (A) A change to subheadings 9608.10 through 9608.50 from any other chapter; or (B) A change to subheadings 9608.10 through 9608.50 from subheadings 9608.60 through 9608.99, whether or not thereis also a change from any other chapter, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 8. A change to subheadings 9608.60 through 9608.99 from any other heading. 9. A change to headings 9609 through 9612 from any other chapter. 10. (A) A change to subheadings 9613.10 through 9613.80 from any other chapter; or (B) A change to subheadings 9613.10 through 9613.80 from subheading 9613.90, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 45 percent where the transaction value method is used; or (2) 35 percent where the net cost method is used. 11. A change to subheading 9613.90 from any other heading. 12. A change to a good of heading 9614 from any other good within that heading or any other heading. 13. (A) A change to subheadings 9615.11 through 9615.19 from any other chapter; or (B) A change to subheadings 9615.11 through 9615.19 from subheading 9615.90, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 60 percent where the transaction value method is used; or (2) 50 percent where the net cost method is used. 14. A change to subheading 9615.90 from any other heading. 15. A change to headings 9616 through 9618 from any other chapter. Heading rule: A good of heading 9619 shall be considered originating, notwithstanding the origin of the following materials, provided that the good otherwise meets the applicable product-specific rule of origin: (a) rayon filament, other than lyocell or acetate, of headings 5403 or 5405; or (b) rayon fiber, other than lyocell or acetate, of headings 5502, 5504, or 5507. 16. (A) A change to sanitary towels or tampons of heading 9619 from any other chapter, except from headings 5106 through5113, 5204 through 5212, 5310 through 5311 or chapters 54 through 55; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.163 USMCA (B) A change to a good of textile wadding of heading 9619 from any other heading, except from headings 5106 through 5113, 5204 through 5212, 5310 through 5311, chapters 54 through 56 or 61 through 62; (C) A change to any other good of textile material of heading 9619 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006or chapters 61 through 62, provided the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the USMCA countries; or (D) A change to any other good of heading 9619 from any other heading. Chapter 97 1. A change to headings 9701 through 9706 from any other chapter. (p) Goods that shall be deemed to be originating goods.—Notwithstanding any other provisions of this note, the following goods named in the first column below and classified in the provisions enumerated in the second column shall be deemed to be originating goods when imported into the customs territory of the United States from another USMCA country: Automated data processing machines........................................8471.30, 8471.41, 8471.49 Digital processing units...............................................................8471.50 Combined input/output units.......................................................8471.60.10 Display units...............................................................................8528.42.00, 8528.52.00, 8528.62.00 Other input or output units..........................................................8471.60.20, 8471.60.70, 8471.60.80, 8471.60.90 Storage units..............................................................................8471.70 Other units of automated data processing machines.................8471.80 Parts of machines of subheading 8443.31 or 8443.32, excluding facsimile machines and teleprinters.......................8443.99 Parts of automated data processing machines and units thereof............................................................................8473.30 Parts of local area network (LAN) equipment of subheading 8517.62...............................................................8517.70 Parts of monitors and projectors of subheading 8528.42, 8528.52 or 8528.62.................................................8529.90.22, 8529.90.75, 8529.90.99 Computer power supplies..........................................................8504.40.60, 8504.40.70, 8504.90.20, 8504.90.41 (q) Exceptions to change in tariff classification rules. (i) Notwithstanding the provisions of subdivision (o) of this note, a good imported from Canada in subheading 1517.10 shall be treated as originating if there is a change from heading 1511 or any other chapter. (ii) Notwithstanding the provisions of subdivision (o) of this note, or general note 7 to the tariff schedule, a good provided for in tariff items 1702.90.05, 1702.90.10, 1702.90.20, 1702.90.35, 1702.90.40, 1702.90.52, 1702.90.54, 1702.90.58, 1702.90.64, 1702.90.68, 1702.90.90, 1806.10.43, 1806.10.45, 1806.10.55, 1806.10.65, 1806.10.75, 2106.90.42, 2106.90.44 or 2106.90.46 that is exported from the territory of Mexico shall not be treated as originating, if any material provided for in subheading 1701.99 used in the production of that good is not a qualifying good. For purposes of this subparagraph, the term “qualifying good” means an originating good that is an agricultural good, except that in determining whether the good is an originating good, operations performed in or materials obtained from Canada shall be considered as if they were performed in or obtained from a non-USMCA country. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.164 NAFTA 12. North American Free Trade Agreement. [Note deleted July 1, 2021; superseded by general note 11 as of July 1, 2020.] 13. Pharmaceutical products. Whenever a rate of duty of "Free" followed by the symbol "K" in parentheses appears in the "Special" subcolumn for a heading or subheading, any product (by whatever name known) classifiable in such provision which is the product of a country eligible for tariff treatment under column 1 shall be entered free of duty, provided that such product is included in the pharmaceutical appendix to the tariff schedule. Products in the pharmaceutical appendix include the salts, esters and hydrates of the International Non-proprietary Name (INN) products enumerated in table 1 of the appendix that contain in their names any of the prefixes or suffixes listed in table 2 of the appendix, provided that any such salt, ester or hydrate is classifiable in the same 6-digit tariff provision as the relevant product enumerated in table 1. 14. Intermediate chemicals for dyes. Whenever a rate of duty of "Free" followed by the symbol "L" in parentheses appears in the special subcolumn for a heading or subheading, any product classifiable in such provision which is the product of a country eligible for tariff treatment under column 1 shall be entered free of duty, provided that such product is listed in the intermediate chemicals for dyes appendix to the tariff schedule. 15 Exclusions. Whenever any agricultural product of chapters 2 through 52, inclusive, is of a type (i) subject to a tariff-rate quota and (ii) subject to the provisions of subchapter IV of chapter 99, entries of such products described in this note shall not be counted against the quantity specified as the in-quota quantity for any such product in such chapters: (a) such products imported by or for the account of any agency of the U.S. Government; (b) such products imported for the personal use of the importer, provided that the net quantity of such product in any one shipment does not exceed 5 kilograms; (c) such products, which will not enter the commerce of the United States, imported as samples for taking orders, for exhibition, display or sampling at a trade fair, for research, for use by embassies of foreign governments or for testing of equipment, provided that written approval of the Secretary of Agriculture or his designated representative the United States Department of Agriculture (USDA) is presented at the time of entry; (d) blended syrups containing sugars derived from sugar cane or sugar beets, capable of being further processed or mixed with similar or other ingredients, and not prepared for marketing to the ultimate consumer in the identical form and package in which imported, provided that, subject to approval of the Foreign Trade Zones Board, such syrups are manufactured in and entered from a U.S. foreign trade zone by a foreign trade zone user whose facilities were in operation on June 1, 1990, to the extent that the annual quantity entered into the customs territory from such zone does not contain a quantity of sugar of nondomestic origin greater than that authorized by the Foreign Trade Zones Board for processing in the zones during calendar year 1985; and (e) cotton entered under the provisions of U.S. note 6 to subchapter III of chapter 99 and subheadings 9903.52.00 through 9903.52.26, inclusive. In applying to USDA for approval under subdivision (c) of this note, the importer must identify the product, quantity and intended use of the goods for which exemption is sought. USDA may seek additional information and specify such conditions of entry as it deems necessary to ensure that the product will not enter the commerce of the United States. The Secretary of Agriculture shall carry out the provisions of this note in consultation with the United States Trade Representative. 16 Products of Countries Designated as Beneficiary Countries under the African Growth and Opportunity Act (AGOA). (a) The following sub-Saharan African countries, having been designated as beneficiary sub-Saharan African countries for purposes of the African Growth and Opportunity Act (AGOA), have met the requirements of the AGOA and, therefore, are to be afforded the tariff treatment provided in this note, shall be treated as beneficiary sub-Saharan African countries for purposes of this note: Republic of Angola Republic of Malawi Republic of Benin Islamic Republic of Mauritania Republic of Botswana Republic of Mauritius Republic of Cape Verde Republic of Mozambique Republic of Chad Republic of Namibia Union of the Comoros Federal Republic of Nigeria Republic of Congo Republic of Rwanda Democratic Republic of the Congo Democratic Republic of Sao Tome and Principe <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.165 CBTPA Republic of Côte d’Ivoire Republic of Senegal Republic of Djibouti Republic of Sierra Leone Eswatini Republic of South Africa Gabonese Republic null The Gambia Republic of Ghana United Republic of Tanzania Republic of Togo Republic of Guinea-Bissau (Guinea-Bissau) Republic of Kenya Kingdom of Lesotho Republic of Zambia Republic of Liberia Republic of Madagascar (Madagascar) (b) Articles provided for in a provision for which a rate of duty appears in the “Special” subcolumn followed by the symbol “D” in chapters 1 through 97 of the tariff schedule are those designated by the President to be eligible articles pursuant to section 111(a) of the AGOA and section 506A of the Trade Act of 1974 (“the 1974 Act”). Whenever an eligible article which is a good of a designated beneficiary sub-Saharan African country enumerated in subdivision (a) of this note is imported directly into the customs territory of the United States, such article shall be entitled to receive the duty-free treatment provided for herein, without regard to the limitations on preferential treatment of eligible articles in section 503(c)(2)(A) of the 1974 Act, provided that such good-- (i) is the growth, product or manufacture of a designated beneficiary sub-Saharan African country enumerated in subdivision (a) of this note, and (ii) the sum of-- (A) the cost or value of the materials produced in one or more designated beneficiary sub-Saharan African countries, plus (B) the direct costs of processing operations performed in the designated beneficiary sub-Saharan African country or any two or more designated beneficiary sub-Saharan African countries that are members of the same association of countries which is treated as one country under section 507(a)2 of the 1974 Act, is not less than 35 per centum of the appraised value of such article at the time it is entered. If the cost or value of the materials produced in the customs territory of the United States is included with respect to an eligible article, an amount not to exceed 15 per centum of the appraised value of such article at the time it is entered that is attributed to such United States cost or value may be applied toward determining the percentage referred to in clause (ii)(B) above. No article or material of a designated beneficiary sub-Saharan African country enumerated in subdivision (a) of this note and receiving the tariff treatment specified in this note shall be eligible for such duty-free treatment by virtue of having merely undergone simple combining or packing operations, or mere dilution with water or mere dilution with another substance that does not materially alter the characteristics of the article. (iii) For purposes of subdivision (ii)(A) above, a “former beneficiary sub-Saharan African country” is a country that, after being designated as a beneficiary sub-Saharan African country under the AGOA and enumerated in subdivision (a) of this note, ceased to be designated as such a country by reason of its entering into a free trade agreement with the United States. (c) The duty-free treatment provided for in this note shall be effective with respect to eligible articles entered, or withdrawn from warehouse for consumption, as of the date proclaimed by the President and shall continue in effect through the close of December 31, 2026. 17. Products of Countries Designated as Beneficiary Countries under the United States-Caribbean Basin Trade Partnership Act of 2000. (a) The Caribbean Basin countries that will be enumerated in this note in a Federal Register notice by the United States Trade Representative, having previously been designated by the President pursuant to section 211 of the United States-Caribbean Basin Trade Partnership Act (CBTPA), shall be treated as beneficiary countries for purposes of this note on and after the effective date announced in such notice. The following countries have been determined by the USTR to have satisfied the customs requirements of the CBTPA and, therefore, to be afforded the tariff treatment provided for in this note: Barbados, Belize, Curaçao, Guyana, Haiti, Jamaica, Saint Lucia, Trinidad and Tobago. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.166 CBTPA (b) Except as provided in subdivision (d) of this note, articles provided for in a provision for which a rate of duty appears in the “Special” subcolumn followed by the symbol “R” in chapters 1 through 97 of the tariff schedule are those designated by the President to be eligible articles for purposes of the CBTPA pursuant to section 211 of that Act. Whenever an eligible article which is a good of one or more designated beneficiary CBTPA countries enumerated in subdivision (a) of this note is imported directly into the customs territory of the United States, such article shall be entitled to receive the duty-free or reduced duty treatment provided for herein, provided that such good-- (i) was wholly obtained or produced entirely in the territory of one or more designated beneficiary countries enumerated in subdivision (a) of this note, or (ii) would be an originating good for purposes of general note 11 to the tariff schedule, if such good were imported thereunder. No article or material of a designated beneficiary country enumerated in subdivision (a) of this note and receiving the tariff treatment specified in this note shall be eligible for such duty-free treatment by virtue of having merely undergone simple combining or packing operations, or mere dilution with water or mere dilution with another substance that does not materially alter the characteristics of the article. (c) Whenever a rate of duty other than “Free” appears in the “Special” rates of duty subcolumn for any heading or subheading followed by the symbol “E” or “E*” and a lower rate of duty appears in such subcolumn followed by the symbol “R”, an eligible article under the terms of this note entered under such provision from a designated beneficiary CBTPA country enumerated in subdivision (a) of this note shall receive such lower rate of duty. (d) Subdivision (b)(ii) of this note shall not apply to footwear provided for in any of subheadings 6403.59.60, 6403.91.30, 6403.99.60 and 6403.99.90 of the tariff schedule, and footwear provided for in any such subheading shall be eligible for the rate of duty set forth in the “Special” rates of duty subcolumn followed by the symbol “R” in parentheses if-- (i) the article of footwear is the growth, product or manufacture of a designated beneficiary country enumerated in subdivision (a) of this note; and (ii) the article meets all requirements of general note 7 to the tariff schedule other than being the growth, product or manufacture of a beneficiary country set forth in subdivision (a) of such general note 7. (e) (i) Articles that undergo production in a CBTPA beneficiary country and a former CBTPA beneficiary country. (A) For purposes of determining eligibility of an article for preferential treatment under this note, references to-- (1) a “CBTPA beneficiary country” shall be considered to include any former CBTPA beneficiary country, and (2) “CBTPA beneficiary countries” shall be considered to include former CBTPA beneficiary countries, if the article, or good used in the production of the article, undergoes production in a CBTPA beneficiary country. (B) An article that is eligible for preferential treatment under subdivision (e)(i) of this note shall not be ineligible for such treatment because the article is imported directly from a former CBTPA beneficiary country. (C) Notwithstanding subdivisions (e)(i)(A) and (e)(i)(B), an article that is a good of a former CBTPA beneficiary country for purposes of section 304 of the Tariff Act of 1930 (19 U.S.C. 1304) or section 334 of the Uruguay Round Agreements Act (19 U.S.C. 3592), as the case may be, shall not be eligible for preferential treatment under this note. (D) Notwithstanding subdivision (e)(i)(C) of this note, an article shall be eligible for preferential treatment under this note if-- (1) the article is a good of Dominican Republic for purposes of section 304 of the Tariff Act of 1930 (19 U.S.C. 1304) or section 334 of the Uruguay Round Agreements Act (19 U.S.C. 3592), as the case may be, and (2) the article, or a good used in the production of the article, undergoes production in Haiti. (ii) (A) The term “former CBTPA beneficiary country” means a country that ceases to be designated as a CBTPA beneficiary country under this note because the country has become a party to a free trade agreement with the United States. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.167 Jordan (B) For the purposes of this note, the following countries are former CBTPA beneficiary countries: El Salvador, Guatemala, Honduras, Nicaragua, Dominican Republic, Costa Rica, Panama (f) The tariff treatment provided for in this note shall be effective with respect to eligible articles from a designated CBTPA country enumerated in subdivision (a) of this note that are entered, or withdrawn from warehouse for consumption, on or the date announced in one or more Federal Register notices issued by the United States Trade Representative as the date on which each CBTPA beneficiary country qualifies for the tariff treatment provided in this note, and shall remain in effect through the earlier of-- (i) the close of September 30, 2030; or (ii) the date on which the Free Trade Area of the Americas or another free trade agreement that makes substantial progress in achieving the negotiating objectives set forth in section 108(b)(5) of Public Law 103-182 (19 U.S.C. 3317(b)(5)) enters into force with respect to the United States and the CBTPA beneficiary country. 18 United States-Jordan Free Trade Area Implementation Act. (a) The products of Jordan described in Annex 2.1 of the Agreement between the United States of America and the Hashemite Kingdom of Jordan on the Establishment of a Free Trade Area, entered into force on October 24, 2000, are subject to duty as provided herein. Products of Jordan, as defined in subdivisions (b) through (d) of this note, that are imported into the customs territory of the United States and entered under a provision for which a rate of duty appears in the “Special” subcolumn followed by the symbol “JO” in parentheses are eligible for the tariff treatment set forth in the “Special” subcolumn, in accordance with sections 101 and 102 of the United States-Jordan Free Trade Area Implementation Act (Public Law 107-43, 115 Stat. 243). (b) For purposes of this note, subject to the provisions of subdivisions (d) and (e), goods imported into the customs territory of the United States are eligible for treatment as “products of Jordan” only if– (i) such goods are imported directly from Jordan into the customs territory of the United States, and (ii) they are– (A) wholly the growth, product or manufacture of Jordan, or (B) new or different articles of commerce that have been grown, produced or manufactured in Jordan and meet the requirements of subdivision (c) of this note. (c) (i) For purposes of subdivision (b)(ii)(A) of this note, except as otherwise provided in subdivision (d) for textile and apparel articles, the expression “ wholly the growth, product or manufacture of Jordan” refers both to-- (A) an article which has been entirely grown, produced or manufactured in Jordan, and (B) all materials incorporated in an article which have been entirely grown, produced or manufactured in Jordan, but does not include articles or materials imported into Jordan from another country, whether or not such articles or materials were substantially transformed into new or different articles of commerce after their importation into Jordan. (ii) For purposes of subdivision (b)(ii)(B), goods are eligible for the tariff treatment provided in this note if the sum of– (A) the cost or value of the materials produced in Jordan, plus (B) the direct costs of processing operations performed in Jordan, is not less than 35 percent of the appraised value of such article at the time it is entered. If the cost or value of materials produced in the customs territory of the United States is included with respect to an article to which this subdivision applies, an amount not to exceed 15 percent of the appraised value of the article at the time it is entered that is attributable to such United States cost or value may be applied toward determining the percentage referred to in this subdivision. (iii) No article may be considered to meet the requirements of this note by virtue of having merely undergone– <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.168 Jordan (A) simple combining or packaging operations, or (B) mere dilution with water or mere dilution with another substance that does not materially alter the characteristics of the article. (iv) For purposes of subdivision (ii)(A), the term “ cost or value of materials” includes– (A) the manufacturer’s actual cost for the materials, (B) when not included in the manufacturer’s actual cost for the materials, the freight, insurance, packing and all other costs incurred in transporting the materials to the manufacturer’s plant, (C) the actual cost of waste or spoilage (material list), less the value of recoverable scrap, and (D) taxes and/or duties imposed on the materials by a party to the Agreement, provided they are not remitted upon exportation. When a material is provided to the manufacturer without charge, or at less than fair market value, its cost or value shall be determined by computing the sum of (I) all expenses incurred in the growth, production or manufacturer of the material, including general expenses; (II) an amount for profit; and (III) freight, insurance, packing, and all other costs incurred in transporting the material to the manufacturer’s plant. If the pertinent information is not available, the appraising officer may ascertain or estimate the value thereof using all reasonable ways and means at his disposal. (v) For purposes of subdivision (ii)(B), the term “ direct costs of processing operations” performed in Jordan means those costs either directly incurred in, or which can be reasonably allocated to, the growth, production, manufacture or assembly of the goods entered under the terms of subdivision (a) of this note. That term includes, but is not limited to, the following, to the extent that they are includible in the appraised value of goods imported into the customs territory of the United States– (A) all actual labor costs involved in the growth, production, manufacture or assembly of the specific merchandise, including fringe benefits, on-the-job training and the cost of engineering, supervisory, quality control and similar personnel, and (B) dies, molds, tooling and depreciation on machinery and equipment which are allocable to the specific merchandise, (C) research, development, design, engineering and blueprint costs insofar as they are allocable to the specific article, and (D) costs of inspecting and testing the specific article; but that term does not include costs which are not directly attributable to the merchandise concerned, or are not costs of manufacturing the product, such as (I) profit, and (II) general expenses of doing business which are either not allocable to the specific merchandise or are not related to the growth, production, manufacture or assembly of the merchandise, such as administrative salaries, casualty and liability insurance, advertising and salesmen’s salaries, commissions or expenses. (vi) For purposes of subdivision (b)(i) of this note, except for goods covered by the provisions of subdivision (d) of this note, the term “ imported directly” means– (A) direct shipment from Jordan to the United States without passing through the territory of any intermediate country, or (B) if shipment is through the territory of an intermediate country, the articles in the shipment do not enter into the commerce of any intermediate country and the invoices, bills of lading and other shipping documents show the United States as the final destination, or (C) if shipment is through an intermediate country and the invoices and other documents do not show the United States as the final destination, then the articles in the shipment are imported directly only if they– (1) remain under the control of the customs authority in an intermediate country, <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.169 Jordan (2) do not enter into the commerce of an intermediate country except for the purpose of a sale other than at retail, provided that the articles are imported as a result of the original commercial transaction between the importer and the producer or the producer’s sales agent, and (3) have not been subjected to operations other than loading and unloading, and other activities necessary to preserve the article in good condition. (d) Textile and apparel articles. (i) For purposes of this note, a textile or apparel article imported directly from Jordan into the customs territory of the United States shall be eligible for the tariff treatment provided in subdivision (a) of this note only if– (A) the article is wholly obtained or produced in Jordan; (B) the article is a yarn, thread, twine, cordage, rope, cable or braiding, and– (1) the constituent staple fibers are spun in Jordan, or (2) the continuous filament is extruded in Jordan; (C) the article is a fabric, including a fabric classified in chapter 59 of the tariff schedule, and the constituent fibers, filaments or yarns are woven, knitted, needled, tufted, felted, entangled or transformed by any other fabric-making process in Jordan; or (D) the article is any other textile or apparel article that is wholly assembled in Jordan from its component pieces. Such textile and apparel articles not wholly obtained or produced in Jordan must comply with the requirements of this subdivision and of subdivision (c)(ii) of this note. (ii) For purposes of subdivision (d)(i)(A) of this note, an article is “wholly obtained or produced in Jordan” if it is wholly the growth, product or manufacture of Jordan. (Iii) Notwithstanding the provisions of subdivision (d)(i)(D) and except as provided in subdivisions (d)(5) and (d)(6) of this note, subdivision (d)(i)(A), (d)(i)(B) or (d)(i)(C), as appropriate, shall determine whether a good that is classified in one of the following headings or subheadings of the tariff schedule shall be considered to meet the requirements of subdivision (b) of this note: 5609, 5807, 5811, 6209.20.50 (the requirement of this subdivision applies only to babies’ diapers of this provision), 6213, 6214, 6301, 6302, 6304, 6305, 6306, 6307.10, 6307.90, 6308 and 9404.90. (iv) Notwithstanding the provisions of subdivision (d)(i)(D) and except as provided in subdivisions (d)(v) and (d)(vi) of this note, a textile or apparel article which is knit-to-shape in Jordan shall be considered to meet the requirements of subdivision (b) of this note. (v) Notwithstanding the provisions of subdivision (d)(i)(D) of this note, a good classified in subheading 6117.10, heading 6213 or 6214 or subheadings 6302.22, 6302.29, 6302.53, 6302.59, 6302.93, 6302.99, 6303.92, 6303.99, 6304.19, 6304.93, 6304.99, 9404.90.85 or 9494.90.95 of the tariff schedule, except for a good classified in any such provision as of cotton or of wool or consisting of fiber blends containing 16 percent or more by weight of cotton, shall be considered to meet the requirements of subdivision (b) of this note if the fabric in the good is both dyed and printed in Jordan, and such dyeing and printing is accompanied by two or more of the following finishing operations: bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent embossing or moireing. (vi) Notwithstanding the provisions of subdivision (d)(i)(C) of this note, a fabric classified in the tariff schedule as of silk, cotton, man-made fiber, or vegetable fiber shall be considered to meet the requirements of subdivision (b) of this note if the fabric is both dyed and printed in Jordan, and such dyeing and printing is accompanied by two or more of the following finishing operations: bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent embossing or moireing. (vii) If the origin of a textile or apparel article cannot be determined under subdivision (d)(i) or (d)(iii) through (d)(vi), inclusive, of this note, then that article shall be considered to meet the requirements of subdivision (b) of this note if– <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.170 Singapore (A) the most important assembly or manufacturing process occurs in Jordan, or (B) if the applicability of subdivision (b) of this note cannot be determined under subdivision (d)(vii)(A) of this note, the last important assembly or manufacturing occurs in Jordan. (e) Exclusion. A good shall not be considered to meet the requirements of subdivision (b) of this note if the good– (i) is imported into Jordan, and, at the time of importation, would be classified in heading 0805 of the tariff schedule, and (ii) is processed in Jordan into a good classified in subheadings 2009.11 through 2009.39, inclusive, of the tariff schedule. (f) Certification and records. Whenever an importer enters an article as eligible for the preferential treatment provided under this note– (i) the importer shall be deemed to certify that such article qualifies for the preferential treatment provided under this note; (Ii) the importer shall be prepared to submit to the customs officer concerned, upon request, a declaration setting forth all pertinent information concerning the production or manufacture of the article, and the information on such declaration should contain at least the following pertinent details: (A) a description of the article, quantity, numbers and marks of packages, invoice numbers and bills of lading; (B) a description of the operations performed in the production of the article in Jordan and identification ofthe direct costs of processing operations; (C) a description of any materials used in the production of the article which are wholly the growth, product or manufacture of Jordan or of the United States, and a statement as to the cost or value of such materials; (D) a description of the operations performed on, and a statement as to the origin and cost or value of, any foreign materials used in the article which are claimed to have been sufficiently processed in Jordan so as to be materials produced in Jordan; and (E) a description of the origin and cost or value of any foreign materials used in the article which have not been substantially transformed in Jordan. This declaration shall be prepared, signed and submitted upon request by the U.S. customs officer concerned. A declaration should only be requested when the Customs Service has reason to question the accuracy of the certification that, by operation of subdivision (f)(i) of this note, is deemed to have occurred, or when the Customs Service procedures for assessing the risk of improper or incorrect entry of an article indicate that verification of an entry is appropriate, or when a random verification is conducted. The information necessary for the preparation of the declaration shall be retained in the files of the importer for a period of five years. (g) The Secretary of the Treasury, after consultation with the United States Trade Representative, shall prescribe such regulations as may be necessary to carry out this note. [General notes 19 through 24, inclusive, were transferred and designated as subdivisions (e) through (j), respectively, of general note 3 to the tariff schedule.] 25. United States-Singapore Free Trade Agreement. (a) Originating goods under the terms of the United States-Singapore Free Trade Agreement (SFTA) are subject to duty as provided herein. For the purposes of this note, goods of Singapore, as defined in subdivisions (b) through (o) of this note, that are imported into the customs territory of the United States and entered under a provision for which a rate of duty appears in the “Special” subcolumn of column 1 followed by the symbol “SG” in parentheses are eligible for the tariff treatment and quantitative limitations set forth in the “Special” subcolumn, in accordance with sections 201 and 202 of the United States-Singapore Free Trade Agreement Implementation Act (Pub.L.108-78; 117 Stat. 948). <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.171 Singapore (b) For the purposes of this note, subject to the provisions of subdivisions (c), (d), (n) and (o) thereof, goods imported into the customs territory of the United States are eligible for treatment as originating goods of a SFTA country under the terms of this note only if they– (i) were wholly obtained or produced entirely in the territory of Singapore or of the United States, or both; (ii) are goods that, in their condition as imported, are enumerated in subdivision (m) of this note and imported from the territory of Singapore; or (iii) have been transformed in the territory of Singapore or of the United States, or both, so that each nonoriginating material: (A) undergoes an applicable change in tariff classification set out in subdivision (o) of this note as a result of production occurring entirely in the territory of Singapore or of the United States, or both; or (B) if no change in tariff classification is required, the good otherwise satisfies the applicable requirements set forth in such subdivision (o). An importer may make a claim for preferential treatment under this note based on the importer's knowledge or on information in the importer's possession that the good qualifies as an originating good. For the purposes of this note, the term “SFTA country” refers only to Singapore or to the United States. (c) (i) For purposes of subdivision (b)(i) of this note, except as otherwise provided in subdivision (d) of this note for textile and apparel articles, the expression “wholly obtained or produced” refers to goods that are– (A) mineral goods extracted from the territory of Singapore or of the United States, or both; (B) vegetable goods (for purposes of the tariff schedule) harvested in the territory of Singapore or of the United States, or both; (C) live animals born and raised in the territory of Singapore or of the United States, or both; (D) goods obtained from hunting, trapping, fishing, or aquaculture conducted in the territory of Singapore or of the United States, or both; (E) goods (fish, shellfish and other marine life) taken from the sea by vessels registered or recorded with Singapore or the United States and flying its flag; (F) goods produced exclusively from products referred to in subdivision (E) on board factory ships registered or recorded with Singapore or the United States and flying its flag; (G) goods taken by Singapore or the United States, or a person of Singapore or the United States, from the seabed or beneath the seabed outside territorial waters, provided that Singapore or the United States has rights to exploit such seabed; (H) goods taken from outer space, provided they are obtained by Singapore or the United States or a person of Singapore or the United States and are not processed in the territory of a country other than Singapore or the United States; (I) waste and scrap derived from– (1) production in the territory of Singapore or of the United States, or both; or (2) used goods collected in such territory, provided such goods are fit only for the recovery of raw materials; (J) recovered goods derived in the territory of Singapore or of the United States, or both, from used goods; or (K) goods produced in the territory of Singapore or of the United States, or both, exclusively from goods referred to in subdivisions (A) through (I) above, inclusive, or from the derivatives of such goods. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.172 Singapore (ii) (A) For the purposes of subdivision (i)(J), the term “recovered goods” means materials in the form of individual parts that are the result of: (1) the complete disassembly of used goods into individual parts; and (2) the cleaning, inspecting, testing or other processing of those parts as necessary for improvement to sound working condition by one or more of the following processes: welding, flame spraying, surface machining, knurling, plating, sleeving and rewinding; the foregoing in order for such parts to be assembled with other parts, including other recovered parts, in the production of a remanufactured good as defined in subdivision (ii)(B). (B) The term “remanufactured good” for purposes of this note means an industrial good assembled in the territory of Singapore or of the United State that is enumerated herein and– (1) is entirely or partially comprised of recovered goods; (2) has the same life expectancy and meets the same performance standards as a new good; and (3) enjoys the same factory warranty as such a new good. For purposes of this note, a “remanufactured good” must, in its condition as imported, be classifiable in a tariff provision enumerated in the first column below and be described opposite such provision: Heading/Subheading Articles Eligible for Treatment as Remanufactured Goods Under this Note (1) 8408 Compression-ignition internal combustion engines (diesel or semi-diesel engines) (2) 8409.91, 8409.99 Parts (other than aircraft engines) for use solely or principally with the engines of heading 8407 or 8408 (3) 8412.21 Linear acting hydraulic power engines and motors (cylinders) (4) 8412.29 Other hydraulic power engines and motors (5) 8412.39 Pneumatic power engines and motors (other than linear acting (cylinders)) (6) 8412.90 Parts of engines and motors of heading 8412 (7) 8413.30 Fuel, lubricating or cooling medium pumps for internal combustion engines (8) 8413.50 Other reciprocating positive displacement pumps (9) 8413.60 Other rotary positive displacement pumps (10) 8413.91 Parts of pumps for liquids, whether or not fitted with a measuring device; parts of liquid elevators (11) 8414.30 Compressors of a kind used in refrigerating equipment (including air conditioning) (12) 8414.80 Other air or vacuum pumps, air or other gas compressors and fans not elsewhere enumerated in heading 8414; other ventilating or recycling hoods incorporating a fan, whether or not fitted with filters, the foregoing not elsewhere enumerated in heading 8414 <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.173 Singapore (13) 8414.90 Parts of air or vacuum pumps, air or other gas compressors and fans; parts of other ventilating or recycling hoods incorporating a fan, whether or not fitted with fittings (14) 8419.89 Other machinery, plant or equipment of heading 8419 (15) 8431.20 Parts of machinery of heading 8427 (16) 8431.49 Other parts of machinery, not elsewhere enumerated in heading 8431 (17) 8481.20 Valves for oleohydraulic or pneumatic transmissions (18) 8481.40 Safety or relief valves (19) 8481.80 Other appliances, not elsewhere enumerated in heading 8481 (20) 8481.90 Parts of taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves (21) 8483.10 Transmission shafts (including camshafts and crankshafts) and cranks (22) 8483.30 Bearing housings, not incorporating ball or roller bearings; plain shaft bearings (23) 8483.40 Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements entered separately; ball or roller screws; gear boxes and other speed changers, including torque converters (24) 8483.50 Flywheels and pulleys, including pulley blocks (25) 8483.60 Clutches and shaft couplings (including universal joints) (26) 8483.90 Toothed wheels, chain sprockets and other transmission elements presented separately; parts of goods of heading 8483 (27) 8503 Parts suitable for use solely or principally with the machines of heading 8501 or 8502 (28) 8511.40 Starter motors and dual purpose starter-generators (29) 8511.50 Other generators, not elsewhere enumerated in heading 8511 (30) 8526.10 Radar apparatus (31) 8537.10 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517, all the foregoing for a voltage not exceeding 1,000 V <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.174 Singapore (32) 8542.21 Digital monolithic integrated circuits (33) 8708.31 Mounted brake linings for the motor vehicles of headings 8701 to 8705 (34) 8708.39 Brakes and servo-brakes for the motor vehicles of headings 8701 to 8705, and parts thereof (other than mounted brake linings of subheading 8708.31) (35) 8708.40 Gear boxes for the motor vehicles of headings 8701 to 8705 (36) 8708.60 Non-driving axles and parts thereof for the motor vehicles of headings 8701 to 8705 (37) 8708.70 Road wheels and parts and accessories thereof for the motor vehicles of headings 8701 to 8705 (38) 8708.93 Clutches and parts thereof for the motor vehicles of headings 8701 to 8705 (39) 8708.99 Other parts and accessories of the motor vehicles of headings 8701 to 8705, not elsewhere enumerated in heading 8708 (40) 9031.49 Other optical instruments and appliances (except for inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices), not specified or included elsewhere in chapter 90. (C) For the purposes of this note– (1) the term “material” means a good that is used in the production of another good; (2) the term “material that is self-produced” means a good, such as a part or ingredient, that is produced by a producer and used by such producer in the production of another good; (3) the term “used” as it appears in this subdivision means used or consumed in the production of goods; and (4) a “nonoriginating material” is a material that has not satisfied the requirements of this note. (D) For the purposes of this note, the term “production” means growing, raising, mining, harvesting, fishing, trapping, hunting, manufacturing, processing, assembling or disassembling a good; and the term “producer” means a person who grows, raises, mines, harvests, fishes, traps, hunts, manufactures, processes, assembles or disassembles a good. (iii) A good shall not be considered to be an originating good if, after it has undergone production that satisfies the requirements of this note, the good undergoes subsequent production or any other operation outside the territory of Singapore and of the United States, other than unloading, reloading or any other operation necessary to preserve it in good condition or to transport the good to the territory of Singapore or of the United States. (d) Textile and apparel articles. (i) Except as provided in subdivision (ii) below, a textile or apparel good provided for in chapters 50 through 63 of the tariff schedule that is not an originating good under the terms of this note because certain fibers or yarns used in the production of the component of the good that determines the tariff classification of the good do not undergo an applicable change in tariff classification set out in subdivision (o) of this note, shall nonetheless be considered to be an originating good if the total weight of all such fibers or yarns in that component is not more than seven percent of the total weight of that component. Notwithstanding the preceding sentence, a textile or apparel good containing elastomeric yarns in the component of the good that determines the tariff classification of the good shall be considered an originating good only if such yarns are wholly formed in the territory of Singapore or of the United States. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.175 Singapore (ii) Notwithstanding any other provision of this note, an apparel good of chapter 61 or 62 of the tariff schedule shall be considered to be an originating good if it is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, from fabric or yarn, regardless of the origin of such fabric or yarn, designated by the appropriate United States government authority as fabric or yarn not available in commercial quantities in a timely manner in the United States. Such designation must have been made in a notice published in the Federal Register on or before November 15, 2002, identifying apparel goods made from such fabric or yarn as eligible for entry into the United States under subheading 9819.11.24 or 9820.11.27 of chapter 98 of the tariff schedule. For purposes of this subdivision, reference in such a notice to yarn or fabric formed in the United States is deemed to include yarn or fabric formed in Singapore. (e) De minimis. (i) A good, other than a textile or apparel good described in subdivision (d) of this note, that does not undergo a change in tariff classification pursuant to subdivision (o) of this note shall nonetheless be considered to be an originating good if– (A) the value of all nonoriginating materials used in the production of the good that do not undergo the required change in tariff classification does not exceed 10 percent of the adjusted value of the good; (B) if the good is subject to a regional value-content requirement under the terms of subdivision (g) or (o) of this note, the value of such nonoriginating materials is taken into account in calculating the regional value content of the good; and (C) the good meets all other applicable criteria set forth in this note for qualifying as an originating good. (ii) Subdivision (e)(i) does not apply to– (A) a nonoriginating material provided for in chapter 4 or in subheading 1901.90 that is used in the production of a good provided for in chapter 4; (B) a nonoriginating material provided for in chapter 4 or in subheading 1901.90 that is used in the production of a good provided for in the following provisions: subheadings 1901.10, 1901.20 or 1901.90; heading 2105; or subheadings 2106.90, 2202.90 or 2309.90; (C) a nonoriginating material provided for in heading 0805 or subheadings 2009.11 through 2009.39 that is used in the production of a good provided for in subheadings 2009.11 through 2009.39 or in subheading 2106.90 or 2202.90; (D) a nonoriginating material provided for in chapter 15 that is used in the production of a good provided for in headings 1501 through 1508, 1512, 1514 or 1515; (E) a nonoriginating material provided for in heading 1701 that is used in the production of a good provided for in headings 1701 through 1703; (F) a nonoriginating material provided for in chapter 17 or heading 1805 that is used in the production of a good provided for in subheading 1806.10; (G) a nonoriginating material provided for in headings 2203 through 2208 that is used in the production of a good provided for in headings 2207 or 2208; and (H) a nonoriginating material used in the production of a good provided for in chapters 1 through 21, inclusive, unless the nonoriginating material is provided for in a different subheading than the good for which origin is being determined under this note. (iii) For the purposes of this note, the term “adjusted value” means the value determined under articles 1 through 8, article 15 and the corresponding interpretative notes of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade (the Customs Valuation Agreement), except that such value may be adjusted to exclude any costs, charges or expenses incurred for transportation, insurance and related services incident to the international shipment of the merchandise from the country of exportation to the place of importation. (f) Accumulation. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.176 Singapore (i) For purposes of this note, originating materials from the territory of either Singapore or the United States that are used in the production of a good in the territory of the other country shall be considered to originate in the territory of such other country. (ii) A good is an originating good when it is produced in the territory of Singapore or of the United States, or both, by one or more producers, provided that the good satisfies all of the applicable requirements of this note. (g) Regional value content. (i) Where a rule set forth in subdivision (o) of this note specifies a regional value content for a good, the regional value content of such good shall be calculated, at the choice of the person claiming the tariff treatment authorized by this note for such good, on the basis of one of the following methods, unless otherwise specified herein: (A) For the build-down method, the regional value content may be calculated on the basis of the formula RVC = ((AV - VNM)/AV) x 100, where RVC is the regional value content, expressed as a percentage; AV is the adjusted value; and VNM is the value of non-originating materials that are acquired and used by the producer in the production of the good; or (B) For the build-up method, the regional value content may be calculated on the basis of the formulaRVC = (VOM /AV) x 100, where RVC is the regional value content, expressed as a percentage; AV is the adjusted value; and VOM is the value of originating materials that are acquired or self-produced and are used by the producer in the production of the good. (ii) Value of materials. (A) For purposes of calculating the regional value content of a good under subdivision (i) and for purposes of applying the de minimis provisions of subdivision (e) of this note, the value of a material is: (1) in the case of a material imported by the producer of the good, the adjusted value of the material; (2) in the case of a material acquired in the territory where the good is produced, except for a material to which subdivision (3) below applies, the adjusted value of the material; or (3) in the case of a material that is self-produced, or in a case in which the relationship between the producer of the good and the seller of the material influenced the price actually paid or payable for the material, including a material obtained without charge, the sum of– (I) all expenses incurred in the production of the material, including general expenses; and (II) an amount for profit. (B) The value of materials may be adjusted as follows: (1) for originating materials, the following expenses, if not included under subdivision (A) above, may be added to the value of the originating material: (I) the costs of freight, insurance, packing and all other costs incurred in transporting the material to the location of the producer; (II) duties, taxes and customs brokerage fees on the material paid in the territory of Singapore or of the United States, or both, other than duties and taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or tax paid or payable; and (III) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or by-product; and (2) for non-originating materials, if included under subdivision (A) above, the following expenses may be deducted from the value of the nonoriginating material: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.177 Singapore (I) the costs of freight, insurance, packing and all other costs incurred in transporting the material to the location of the producer; (II) duties, taxes and customs brokerage fees on the material paid in the territory of Singapore or of the United States, or both, other than duties and taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or tax paid or payable; (III) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or by-products; (IV) the cost of processing incurred in the territory of Singapore or of the United States in the production of the non-originating material; and (V) the cost of originating materials used in the production of the nonoriginating material in the territory of Singapore or of the United States. (h) Accessories, spare parts and tools. Accessories, spare parts or tools that are delivered with a good and that form part of the good's standard accessories, spare parts or tools shall be treated as originating goods for purposes of this note if the good is an originating good, and shall be disregarded in determining whether all the nonoriginating materials used in the production of the good undergo an applicable change in tariff classification specified in subdivision (o) of this note, provided that: (i) the accessories, spare parts or tools are not invoiced separately from the good; (ii) the quantities and value of the accessories, spare parts or tools are customary for the good; and (iii) 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 originating or non-originating materials, as the case may be, in calculating the regional value content of the good under subdivision (g) of this note. (i) Fungible goods and materials. (i) A person claiming the treatment provided in this note for a good may claim that a fungible good or material is originating either based on the physical segregation of each fungible good or material or by using an inventory management method. For purposes of this subdivision, the term “inventory management method” means: (A) averaging, (B) “last-in, first-out,” (C) “first-in, first out,” or (D) any other method that is recognized in the generally accepted accounting principles of the country in which the production is performed (whether Singapore or the United States) or otherwise accepted by that country. The term “fungible goods” or fungible materials” means goods or materials, as the case may be, that are interchangeable for commercial purposes and the properties of which are essentially identical. (ii) A person selecting an inventory management method under subdivision (i) above for particular fungible goods or materials shall continue to use that method for those fungible goods or materials throughout the fiscal year of that person. (j) Packaging materials and containers. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.178 Singapore (i) Packaging materials and containers in which a good is packaged for retail sale, if classified with the good for which the tariff treatment under the terms of this note is claimed, shall be disregarded in determining whether all the nonoriginating materials used in the production of the good undergo the applicable change in tariff classification set out in subdivision (o) of this note 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 as originating or non-originating materials, as the case may be, in calculating the regional value content of the good. (ii) Packing materials and containers in which a good is packed for shipment shall be disregarded in determining whether– (A) the nonoriginating materials used in the production of the good undergo an applicable change in tariff classification set out in subdivision (o) of this note; and (B) the good satisfies a regional value-content requirement. (k) Indirect materials. An indirect material shall be considered to be an originating material for purposes of this note without regard to where it is produced, and its value shall be the cost registered in the accounting records of the producer of the good. The term “indirect material” means a good used in the production, testing or inspection of a good but not physically incorporated into the good, or a good used in the maintenance of buildings or the operation of equipment associated with the production of a good, including– (i) fuel and energy; (ii) tools, dies and molds; (iii) spare parts and materials used in the maintenance of equipment or buildings; (iv) lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings; (v) gloves, glasses, footwear, clothing, safety equipment and supplies; (vi) equipment, devices and supplies used for testing or inspecting the goods; (vii) catalysts and solvents; and (viii) any other goods that are not incorporated into the good but the use of which in the production of the good can reasonably be demonstrated to be a part of that production. (l) Record-keeping requirements and verification. (i) An importer of a good, for which treatment as an originating good of a SFTA country is claimed under the provisions of this note, shall be prepared to submit, upon request by the appropriate customs officer, a statement setting forth the reasons that the good qualifies as an originating good under the provisions of this note, including pertinent cost and manufacturing information, as provided in pertinent regulations. (ii) Importers shall maintain for a period of five years after the date of importation their records relating to the importation of the good and shall, upon request by the appropriate customs officer, make available records which are necessary to demonstrate that a good qualifies as an originating good under the provisions of this note, including records concerning: (A) the purchase of, cost of, value of and payment for the good; (B) the purchase of, cost of, value of and payment for all materials, including indirect materials, used in the production of the good; and (C) the production of the good in the form in which the good is exported. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.179 Singapore (iii) For purposes of determining whether a good imported into the customs territory of the United States from the territory of Singapore qualifies as an originating good under the provisions of this note, the appropriate customs officer may conduct a verification by means of– (A) requests for information from the importer; (B) written requests for information to an exporter or a producer in the territory of Singapore or of the United States; (C) requests for the importer to arrange for the producer or exporter to provide information directly to the country conducting the verification; (D) information received directly by the appropriate customs officer from an exporter or a producer as a result of a process described in subdivision (i) above; (E) visits to the premises of an exporter or a producer in the territory of Singapore or of the United States, in accordance with any procedures that these countries jointly adopt pertaining to the verification, as set forth in pertinent regulations; or (F) such other procedures as the United States and Singapore may agree, as set forth in pertinent regulations. (m) Goods that shall be considered originating goods. For the purposes of subdivision (b)(ii) of this note, goods that, in their condition as imported, are classifiable in the tariff provisions enumerated in the first column and are described opposite such provisions, when such goods are imported into the customs territory of the United States from the territory of Singapore, shall be considered originating goods for the purposes of this note: Heading/Subheading Articles Subject to this Note (1) 3818 Chemical elements doped for use in electronics, in the form of disks, wafers or similar forms; chemical compounds doped for use in electronics (2) 7017.10.30, 7020.00.30 Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semiconductor wafers (3) 8443.31.00, 8443.32.10, 8443.39.00, Plotters, whether input or output units of the automatic data 8443.99.50, 8471.49.00, 9017.10.40, processing machines of heading 8471 or drawing or drafting 9017.20.70, 9017.90.01 machines of heading 9017 (4) 8443.31.00, 8443.32.50 Facsimile machines (5) 8443.31.00, 8443.32.10, 8443.99, 8471.60, Input or output units (including printers), whether or not 8528.42.00, 8528.52.00, 8528.62.00 containing storage units in the same housing; parts of printers (6) 8443.32.50 Teleprinters (7) 8443.39.10 Electrostatic photocopying apparatus, operating by reproducing the original image directly onto the copy (direct process) (8) 8443.39.30 Other photocopying apparatus, incorporating an optical system <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.180 Singapore (9) 8443.99.25, 8443.99.35, 8443.99.40, Printed Circuit Assemblies for products falling within this 8443.99.45, 8471.50.01, , 8473.21.00, agreement, including such assemblies for external 8473.29.00, 8473.30.11, 8473.40.10, connections such as cards that conform to the PCMCIA 8473.40.21, 8473.50.30, 8486.90.00, standard. Such printed circuit assemblies consist of one or 8504.40.60, 8504.40.85, 8504.90.20, more printed circuits of heading 8534 with one or more active 8504.90.65, 8517.62.00, 8517.70.00, elements assembled thereon, with or without passive 8518.90.20, 8518.90.60, 8522.90.45, elements Active elements means diodes, transistors, and 8531.90.15, 8537.10.91, 8537.20.00, similar semiconductor devices, whether or not photosensitive, 8538.90.10, 8543.70, 8543.90, 9013.90.50 of the heading 8541,and integrated circuits and micro 9017.90.01, 9026.90.20, 9026.90.60, assemblies of heading 8542. 9027.90.45, 9027.90.54, 9027.90.64, 9027.90.84, 9030.90.64, 9030.90.84, 9031.90.54, 9031.90.70 (10) 8443.99.30, 8443.99.35, 8443.99.50, Parts of facsimile machines or teleprinters; parts of the 8517.70.00 apparatus of heading 8517 (11) 8443.99.40, 8443.99.45 Parts and accessories of copying machines (12) 8470 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers (13) 8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included (14) 8471 Automatic data processing machines capable of (1) storing the processing program or programs and at least the data immediately necessary for the execution of the program; (2) being freely programmed in accordance with the requirements of the user; (3) performing arithmetical computations specified by the user; and (4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run (The agreement covers such automatic data processing machines whether or not they are able to receive and process with the assistance of central processing unit telephony signals, television signals or other analogue or digitally processed audio or video signals. Machines performing a specific function other than data processing, or incorporating or working in conjunction with an automatic data processing machines, and not otherwise specified herein, are not covered by this agreement.) (15) 8471.30.01, 8471.41.01, 8471.49.00, Analogue or hybrid automatic data processing machines 8471.50.01 (16) 8471.49.00, 8471.70.60, 8471.70.90 Optical disc storage units, for automatic data processing machines (including CD drives and DVD drives), whether or not having the capability of writing/ recording as well as reading, whether or not in their own housings (17) 8471.30.01 Portable digital automatic data processing machines, weighing no more than 10 kg, consisting of at least a central processing unit, a keyboard and a display <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.181 Singapore (18) 8471.41.01 Other digital automatic data processing machines comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined (19) 8471.49.00 Other digital automatic data processing machines presented in the form of systems (20) 8471.49.00, 8471.60.10, 8473.30.11, Flat panel displays (including LCD, electro luminescence, 8473.30.51, 8486.90.00, 8517.70.00, plasma and other technologies) for products falling within this 8528.52.00, 8528.62.00, 8531.20.00, agreement, and parts thereof 8531.90.15, 8531.90.75, 8543.70.87, 8543.90.65, 8543.90.85, 9013.80.70, 9013.90.50 (21) 8471.49.00, 8471.80.10, 8471.80.40, Network equipment: Local Area Network (LAN) and Wide Area 8471.80.90, 8517.61.00, 8517.62.00, Network (WAN) apparatus, including those products dedicated 8517.69.00 for use solely or principally to permit the interconnection of automatic data processing machines and units thereof for a network that is used primarily for the sharing of resources such as central processor units, data storage devices and input and output units including the adapters, hubs, in line repeaters, converters, concentrators, bridges and routers, and printed circuit assemblies for physical incorporation into automatic data processing machines and unit thereof (22) 8471.49.00, 8471.70, 8523.29.10, 8523.29.90,Proprietary format storage devices including media therefor 8523.41.00, 8523.49.20, 8523.49.40, for automatic data processing machines, with or without 8523.51.00, 8523.59.00, 8523.80.20 removable media and whether magnetic, optical or other technology, including Bernoulli Box, Syquest, or Zipdrive cartridge storage units (23) 8471.50.01 Digital processing units other than those of subheadings 8471.41 and 8471.49, whether or not in the same housing one or two of the following types of units: storage units, input units, output units (24) 8471.70 Storage units, including central storage units, optical disk storage units, hard disk drives and magnetic tape storage units (25) 8471.80, 8517.62.00 Other units of automatic data processing machines (26) 8471.90.00 Other (27) 8472.90.10 Automatic teller machines (28) 8472.90.50 Word processing machines (29) 8473.21 Parts and accessories of the machines of heading 8470 of the electronic calculating machines of subheading 8470.10, 8470.21 or 8470.29 (30) 8473.29 Parts and accessories of the machines of heading 8470, other than electronic calculating machines of subheading 8470.10, 8470.21 or 8470.29 (31) 8473.30 Parts and accessories of the machines of heading 8471 (32) 8473.50 Parts and accessories equally suitable for use with machines of two or more of headings 8469 to 8472 <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.182 Singapore (33) 8486.10.00 Apparatus for growing or pulling monocrystal semiconductor boules (34) 8486.10.00, 8486.20.00, 8486.30.00 Apparatus for wet-etching, developing, stripping or cleaning semi-conductor wafers and flat panel displays (35) 8486.10.00 Machines for working any material by removal of material, by laser or other light or photo-beam in the production of semi-conductor wafers (36) 8486.10.00 Machines for sawing monocrystal semiconductor boules into slices, or wafers into chips (37) 8486.10.00 Grinding, polishing and lapping machines for processing of semiconductor wafers (38) 8486.10.00 Dicing machine for scribing or scoring semiconductor wafers (39) 8486.20.00 Epitaxial deposition machines for semiconductor wafers (40) 8486.20.00 Physical deposition apparatus for semiconductor production (41) 8486.20.00 Spinners for coating photographic emulsions on semiconductor wafers (42) 8486.20.00 Apparatus for physical deposition by sputtering on semiconductor wafers (43) 8486.20.00 Apparatus for stripping or cleaning semiconductor wafers (44) 8486.20.00 Machines for dry-etching patterns on semiconductor materials (45) 8486.20.00 Chemical vapor deposition apparatus for semiconductor production (46) 8486.20.00 Spin dryers for semiconductor wafer processing (47) 8486.20.00 Spraying appliances for etching, stripping or cleaning semiconductor wafers (48) 8486.20.00 Lasercutters for cutting contacting tracks in semiconductor production by laser beam (49) 8486.20.00 Resistance heated furnaces and ovens for the manufacture of semi-conductor devices on semi-conductor wafers (50) 8486.20.00 Inductance or dielectric furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers (51) 8486.20.00 Apparatus for rapid heating of semiconductor wafers (52) 8486.20.00 Ion implanters designed for doping semiconductor materials (53) 8486.20.00 Apparatus for the projection, drawing or plating circuit patterns on sensitized semiconductor materials or flat panel displays (54) 8486.40.00 Die attach apparatus, tape automated bonders, and wire bonders for assembly of semiconductors (55) 8486.40.00 Machines for bending, folding and straightening semiconductor leads (56) 8486.40.00 Focused ion beam milling machines to produce or repair masks and reticles for patterns on semiconductor devices <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.183 Singapore (57) 8486.40.00 Automated machines for transport, handling and storage of semiconductor wafers, wafer cassettes, wafer boxes and other material for semiconductor devices (58) 8486.40.00 Encapsulation equipment for assembly of semiconductors (59) 8486.40.00 Deflash machines for cleaning and removing contaminants from the metal leads of semiconductor packages prior to the electroplating process (60) 8486.40.00 Pattern generating apparatus of a kind for producing masks and reticles from photoresist coated substrates (61) 8486.40.00 Injection and compression molds for the manufacture of semiconductor devices (62) 8486.90.00 Parts of chemical vapor deposition apparatus for semiconductor production (63) 8486.90.00 Parts of spin dryers for semiconductor wafer processing (64) 8486.90.00 Parts of spraying appliances for etching, stripping or cleaning semiconductor wafers (65) 8486.90.00 Parts for machines for sawing monocrystal semiconductor boules into slices, or wafers into chips (66) 8486.90.00 Parts of dicing machines for scribing or scoring semiconductor wafers (67) 8486.90.00 Parts of grinding, polishing and lapping machines for processing of semiconductor wafers (68) 8486.90.00 Parts of focused ion beam milling machines to produce or repair masks and reticles for patterns on semiconductor devices (69) 8486.90.00 Parts of lasercutters for cutting contacting tracks in semiconductor production by laser beam (70) 8486.90.00 Parts of machines for working any material by removal of material, by laser or other light or photon beam in the production of semiconductor wafers (71) 8486.90.00 Parts of apparatus for stripping or cleaning semiconductor wafers (72) 8486.90.00 Parts of machines for dry etching patterns on semiconductor wafers (73) 8486.90.00 Parts of encapsulation equipment for assembly of semiconductors (74) 8486.90.00 Parts of apparatus for physical deposition by sputtering on semiconductor wafers (75) 8486.90.00 Parts for die attach apparatus, tape automated bonders, and wire bonders for assembly of semiconductors (76) 8486.90.00 Parts for spinners for coating photographic emulsions on semiconductor wafers (77) 8486.90.00 Parts of apparatus for growing or pulling monocrystal semiconductor boules <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.184 Singapore (78) 8486.90.00 Parts of apparatus for wet etching, developing, stripping or cleaning semiconductor wafers and flat panel displays (79) 8486.90.00 Parts of automated machines for transport, handling and storage of semiconductor wafers, wafer cassettes, wafer boxes and other material for semiconductor devices (80) 8486.90.00 Parts of epitaxial deposition machines for semiconductor wafers (81) 8486.90.00 Parts of machines for bending, folding and straightening semiconductor leads (82) 8486.90.00 Parts of physical deposition apparatus for semiconductor production (83) 8486.90.00 Parts of resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers (84) 8486.90.00 Parts of apparatus for rapid heating of wafers (85) 8486.90.00 Parts of furnaces and ovens classified in subheadings 8486.10 through 8486.40 (86) 8486.90.00 Parts of ion implanters for doping semiconductor materials (87) 8486.90 Parts and accessories of the apparatus of subheading 8486.20 (88) 8486.90.00 Parts and accessories for pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates (89) 8504.40.60, 8504.40.70, 8504.40.85 Static converters for automatic data processing machines and units thereof, and telecommunications apparatus (90) 8504.50.40 Other inductors for power supplies for automatic data processing machines and units thereof, and telecommunications apparatus (91) 8517 Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones; parts thereof (92) 8517.61.00, 8517.62.00, 8517.69.00 Transmission apparatus other than apparatus for radio-broadcasting or television (93) 8517.61.00, 8517.62.00, 8517.12.00, 8525.60Transmission apparatus incorporating reception apparatus (94) 8517.11.00 Line sets with cordless handsets (95) 8517.18.00 Other telephone sets and videophones (96) 8517.61.00, 8517.62.00 Other apparatus, for carrier-current line systems or for digital line systems (97) 8471.80.40, 8517.62.00 Multimedia upgrade kits for automatic data processing machines, and units thereof, put up for retail sale, consisting of, at least, speakers and/or microphones as well as a printed circuit assembly that enables the ADP machines and units thereof to process audio signals (sound cards) <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.185 Singapore (98) 8517.62.00, 8517.69.00, 8517.70.00 Paging alert devices, and parts thereof (99) 8517.69.00 Telephonic or telegraphic switching apparatus (100) 8517.69.00 Other apparatus including entry phone systems (101) 8517.69.00 Portable receivers for calling, alerting or paging. (102) 8517.70.00 Aerials or antennae of a kind used with apparatus for radio-telephony and radio-telegraphy (103) 8515.70.00 Parts of transmission apparatus other than apparatus for radio-broadcasting or television transmission apparatus incorporating reception apparatus and parts of portable receivers for calling, alerting or paging (104) 8518.10.40 Microphones having a frequency range of 300 Hz to 3.4 KHz with a diameter of not exceeding 10 mm and a height not exceeding 3 mm, for telecommunication use (105) 8518.29.40 Loudspeakers, without housing, having a frequency range of 300 Hz to 3.4 KHz with a diameter of not exceeding 50 mm, for telecommunication use (106) 8518.30.10 Line telephone handsets (107) 8518.40.10, 8518.90.20, 8518.90.60 Electric amplifiers when used as repeaters in line telephony products falling within this agreement, and parts thereof (108) 8519.50.00 Telephone answering machines (109) 8523.29.10 Magnetic discs (110) 8523.29.20 Magnetic tapes for reproducing phenomena other than sound or image (111) 8523.29.20, 8523.29.90, 8523.49.20 Media for reproducing phenomena other than sound or image (112) 8523.29.30, 8523.29.40 Magnetic tapes of a width not exceeding 4 mm (113) 8523.29.50, 8523.29.60 Magnetic tapes of a width exceeding 4 mm but not exceeding 6.5 mm (114) 8523.29.70, 8523.29.80 Magnetic tapes of a width exceeding 6.5 mm (115) 8523.29.90, 8523.59.00, 8523.80.20 Other: For reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine (116) 8523.29.90, 8523.41.00, 8523.51.00, Other 8523.59.00, 8523.80.20 (117) 8523.49.20 Discs for laser reading systems for reproducing phenomena other than sound or images (118) 8523.49.40 Other: For reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine (119) 8523.52.00, 8542, 8548.90.01 Electronic integrated circuits and microassemblies; parts thereof <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.186 Singapore (120) 8523.52.00 Proximity cards and tags (121) 8525.50.10, 8528.71.20 Set top boxes which have a communication function: a microprocessor-based device incorporating a modem for gaining access to the internet, and having a function of interactive information exchange (122) 8525.80.40 Digital still image video cameras (123) 8528.42.00 Monitors: display units of automatic data processing machines with a cathode ray tube with a dot screen pitch smaller than 0.4 mm, not capable of receiving and processing television signals or other analogue or digitally processed audio or video signals without assistance of a central processing unit of a computer as defined in this agreement. The agreement does not, therefore, cover televisions, including high definition televisions. (124) 8528.52, 8528.62.00 Projection type flat panel display units used with automatic data processing machines which can display digital information generated by the central processing unit (125) 8531.20.00 Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED) (126) 8531.90.15, 8531.90.75 Parts of apparatus of subheading 8531.20 (127) 8532 Electrical capacitors, fixed, variable or adjustable (pre-set); parts thereof (128) 8533 Electrical resistors (including theostats and potentiometers), other than heating resistors; parts thereof (129) 8534 Printed circuits (130) 8536.50.70 Electronic AC switches consisting of optically coupled input and output circuits (Insulated thyristor AC switches) (131) 8536.50.70 Electronic switches, including temperature protected electronic switches, consisting of a transistor and a logic chip (chip-on-chip technology) for a voltage not exceeding 1000 volts (132) 8536.50.70 Electromechanical snap-action switches for a current not exceeding 11 amps (133) 8536.69.40 Plugs and sockets for co-axial cables and printed circuits (134) 8536.90.40 Connection and contact elements for wires and cables (135) 8536.90.40, 9030.82 Wafer probers (136) 8541 Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes; mounted piezoelectric crystals; parts thereof (137) 8543.70.87 Electrical machines with translation or dictionary functions (138) 8544.42.20 Other electric conductors, for a voltage not exceeding 80 V, fitted with connectors, of a kind used for telecommunications <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.187 Singapore (139) 8544.42.20 Other electric conductors, for a voltage exceeding 80 V but not exceeding 1000 V, fitted with connectors, of a kind used for telecommunications (140) 8544.49.10 Other electric conductors, for a voltage not exceeding 80 V, not fitted with connectors, of a kind used for telecommunication (141) 8544.70.00 Optical fiber cables (142) 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight testing instruments; parts and accessories thereof (143) 9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof (144) 9021 Orthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; parts and accessories thereof (145) 9026 Instruments and apparatus for measuring or checking the flow, level, or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032; parts and accessories thereof (146) 9027.20 Chromatographs and electrophoresis instruments (147) 9027.30 Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR) (148) 9027.50.40, 9027.50.80 Other instruments and apparatus using optical radiations (UV, visible, IR) of heading 9027 (149) 9027.80 Other instruments and apparatus of heading 9027 (other than those of heading 9027.10) (150) 9027.90.45, 9027.90.54, 9027.90.64, Parts and accessories of products of heading 9027, other than 9027.90.84 for gas or smoke analyst apparatus and microtomes (151) 9030.40 Instruments and apparatus for measuring and checking, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) (152) 9031.41.00 Optical stereoscopic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafer or reticles (153) 9031.41.00 Photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.188 Singapore (154) 9031.90.54 Parts and accessories of optical stereoscopic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles (155) 9031.90.54 Parts and accessories of photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles (156) 9031.80.40 Electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles (157) 9030.82 Instruments and apparatus for measuring or checking semiconductor wafers or devices (158) 9030.90.66 Parts and accessories of instruments and apparatus of subheading 9030.82 (159) 9031.90.70 Electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles (160) 9030.90.84 Parts of instruments and appliances for measuring or checking semiconductor wafers or devices (161) 9031.41.00, 9031.49.70 Optical instruments and appliances for inspecting semiconductor wafers or devices or for inspecting masks, photomasks or reticles used in manufacturing semiconductor devices (162) 9031.49.70 Optical instruments and appliances for measuring surface particulate contamination on semiconductor wafers (163) 9031.90.54 Parts and accessories of optical instruments and appliances for inspecting semiconductor wafers or devices or for inspecting masks, photomasks or reticles used in manufacturing semiconductor devices (164) 9031.90.54 Parts and accessories of optical instruments and appliances for measuring surface particulate contamination on semiconductor wafers (n) Interpretation of rules of origin. (i) Unless otherwise specified, and except for goods whose origin is determined under subdivision (m) of this note, a rule in subdivision (o) of this note that is set out adjacent and is applicable to an 8-digit tariff item shall take precedence over a rule applicable to a 6-digit subheading superior thereto and covering the goods of such tariff item, and a rule set out adjacent and applicable to a subheading shall take precedence over a rule applicable to a 4-digit heading superior thereto and covering the goods of such subheading. For purposes of this subdivision and subdivision (o) of this note, a tariff provision is a “heading” if its article description is not indented; a provision is a “subheading” if no subordinate 8-digit rate lines appear below it. (ii) References to weight in the rules set forth in subdivision (o) of this note for goods provided for in chapters 1 through 24 of the tariff schedule mean dry weight, unless otherwise specified in the tariff schedule. (iii) Except as provided herein, a requirement of a change in tariff classification in subdivision (o) of this note applies only to nonoriginating materials except as follows: (A) agricultural and horticultural goods grown in the territory of a SFTA country shall be treated as originating in the territory of that country even if they are grown from seed, bulbs, rootstock, cuttings, slips or other live parts of plants imported from a country other than a SFTA country; and <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.189 Singapore (B) goods of the provisions listed below which are exported from the territory of a SFTA country shall be treated as nonoriginating: (I) heading 1202, if the goods were not harvested in the territory of a SFTA country; (II) subheading 2008.11, if any material provided for in heading 1202 used in the production of such goods was not harvested in the territory of a SFTA country; or (III) subheading 1806.10, if such goods contain 90 percent or more by dry weight of sugar and sugar syrups of subheading 2106.90, if any material provided for in subheading 1701.99 used in the production of such goods is not an originating good. (iv) A good of chapters 1 through 40, inclusive, shall not be considered to be originating solely by reason of mere dilution with water or another substance that does not materially alter the characteristics of the good. (v) For purposes of applying this note to goods of chapters 27 through 40, inclusive, of the tariff schedule, a “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. The following are not considered to be chemical reactions for purposes of this note: (A) dissolving in water or other solvents; (B) the eliminating of solvents including solvent water; or (C) the addition or elimination of water of crystallization. A chemical reaction as defined above is considered to result in an originating good for purposes of this note. Notwithstanding any of the change of tariff classification rules of subdivision (o) of this note, this “chemical reaction rule” may be applied to any good classified in chapters 28 through 40, inclusive. (o) Change in tariff classification rules. [NOTE: Not updated for Pres.Proc. 8771, effective Feb. 3, 2012.] Chapter 1. 1. A change to headings 0101 through 0106 from any other chapter. Chapter 2. 1. A change to headings 0201 through 0210 from any other chapter. Chapter 3. 1. A change to heading 0301 from any other chapter. 2. A change to subheadings 0301.11 through 0301.19 from any other chapter, or the raising of goods of such subheading from fry, including fingerlings. 3. A change to heading 0302 from any other chapter. 4. Producing goods of subheadings 0303.23 through 0303.29 by a combination of 3 or more processes, including freezing, cleaning, gutting, removing of gills, scaling and de-heading. 5. Producing goods of subheading 0303.41 by a combination of 3 or more processes, including freezing, cleaning, gutting, removing of gills, scaling and de-heading. 6. Producing goods of subheading 0303.42 by a combination of 3 or more processes, including freezing, cleaning, gutting, removing of gills, scaling and de-heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.190 Singapore 6A, (A) A change to Pacific Bluefin tuna of subheading 0303.45 by a combination of 3 or more processes, including freezing, cleaning, gutting, removing of gills, scaling and de-heading; or (B) A change to any other good of subheading 0303.45 from any other chapter. 7. Producing goods of subheading 0303.49 by a combination of 3 or more processes, including freezing, cleaning, gutting, removing of gills, scaling and de-heading. 7A, Producing goods of subheadings 0303.55 through 0303.59 by a combination of 3 or more process including freezing, cleaning, gutting, removing of gills, scaling and de-heading. 8. A change to subheading 0303.89 from any other chapter, or the raising of goods of such subheading from fry, including fingerlings. 9. A change to headings 0304 through 0308 from any other chapter. Chapter 4. 1. A change to headings 0401 through 0410 from any other chapter, except from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90 and products containing over 10 percent by weight of milk solids of subheading 2106.90. Chapter 5. 1. A change to headings 0501 through 0511 from any other chapter. Chapter 6. 1. A change to headings 0601 through 0604 from any other chapter. Chapter 7. 1. A change to headings 0701 through 0714 from any other chapter. Chapter 8. 1. A change to headings 0801 through 0814 from any other chapter. Chapter 9. 1. A change to subheadings 0901.11 through 0901.90 from any other subheading, including another subheading within that group. 2. A change to headings 0902 through 0910 from any other chapter. 3. A change to subheading 0904.12 from any other subheading. 4. A change to subheading 0906.20 from any other subheading. 5. A change to subheading 0910.99 from any other heading. Chapter 10. 1. A change to headings 1001 through 1008 from any other chapter. Chapter 11. 1. A change to headings 1101 through 1109 from any other chapter. Chapter 12. 1. A change to headings 1201 through 1214 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.191 Singapore Chapter 13. 1. A change to headings 1301 through 1302 from any other chapter. Chapter 14. 1. A change to headings 1401 through 1404 from any other chapter. Chapter 15. 1. A change to headings 1501 through 1518 from any other chapter, except from heading 3823. 2. A change to heading 1520 from any other heading, except from heading 3823. 3. A change to headings 1521 through 1522 from any other chapter. Chapter 16. 1. A change to headings 1601 through 1605 from any other chapter. Chapter 17. 1. A change to headings 1701 through 1703 from any other chapter. 2. A change to heading 1704 from any other heading. Chapter 18. 1. A change to headings 1801 through 1805 from any other chapter. 2. A change to subheading 1806.10 from any other heading, provided that such products of 1806.10 containing 90 percent or more by dry weight of sugar do not contain nonoriginating sugar of chapter 17 and that products of 1806.10 containing less than 90 percent by dry weight of sugar do not contain more than 35 percent of nonoriginating sugar of chapter 17 nor more than 35 percent by weight of non-originating cocoa powder of heading 1805. 3. A change to subheading 1806.20 from any other heading. 4. A change to subheading 1806.31 from any other subheading. 5. A change to subheading 1806.32 from any other heading. 6. A change to subheading 1806.90 from any other subheading. Chapter 19. 1. A change to subheading 1901.10 from any other chapter, provided that products of 1901.10 containing over 10 percent by weight of milk solids do not contain non-originating dairy products of chapter 4. 2. A change to subheading 1901.20 from any other chapter, provided that products of 1901.20 containing over 25 percent by weight of butterfat and not put up for retail sale, do not contain non-originating dairy products of chapter 4. 3. A change to subheading 1901.90 from any other chapter, provided that products of 1901.90 containing over 10 percent by weight of milk solids do not contain non-originating dairy products of chapter 4. 4. A change to headings 1902 through 1905 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.192 Singapore Chapter 20. Chapter rule 1: Fruit, nut and vegetable preparations of chapter 20 that have been prepared or preserved by freezing, by packing (including canning) in water, brine or natural juices or by roasting, either dry or in oil (including processing incidental to freezing, packing or roasting), shall be treated as an originating good only if the fresh good were wholly produced or obtained entirely in the territory of Singapore or of the United States, or both. 1. A change to headings 2001 through 2008 from any other chapter. 2. A change to subheading 2008.11 from any other heading, except from heading 1202 and except as provided for in the chapter rule 1 to this chapter. 3. A change to subheadings 2009.11 through 2009.39 from any other chapter, except from heading 0805. 4. A change to subheadings 2009.41 through 2009.89 from any other chapter. 5. A change to subheading 2009.90 from any other chapter or a change to subheading 2009.90 from any other subheading within chapter 20, whether or not there is also a change from any other chapter, provided that a single juice ingredient, or juice ingredients from a single country other than Singapore or the United States, constitute in single strength form no more than 60 percent by volume of the good. Chapter 21. 1. A change to headings 2101 through 2103 from any other chapter. 2. A change to subheading 2103.20 from any other chapter, provided that tomato ketchup of subheading 2103.20 does not contain non-originating products of subheading 2002.90. 3. A change to heading 2104 from any other chapter. 4. A change to heading 2105 from any other heading, except from chapter 4 or from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90. 5. A change to fruit and vegetable juices of subheading 2106.90 from any other chapter, except from headings 0805 or 2009, or from fruit or vegetable juices of subheading 2202.99. 6. A change to goods of subheading 2106.90 containing over 10 percent by weight of milk solids from any other chapter, except from dairy products of chapter 4 or from dairy preparations of subheading 1901.90. 7. A change to sugar syrups of subheading 2106.90 from any other chapter, except from sugar of chapter 17. 8. (A) A change to mixtures of juices of subheading 2106.90 from any other chapter, except from heading 2009 or from mixtures of juices of subheading 2202.99. (B) A change to mixtures of juices of subheading 2106.90 from any other subheading within chapter 21, from heading 20.09 or from mixtures of juices of subheading 2202.99, whether or not there is also a change from any other chapter, provided that a single juice ingredient or juice ingredients from one country other than Singapore or the United States constitutes in single strength form no more than 60 percent by volume of the good. 9. A change to compound alcoholic preparations of subheading 2106.90 from any other subheading, except from headings 2203 through 2209. 10. A change to any other goods of heading 2106 from any other chapter. Chapter 22. 1. A change to heading 2201 from any other chapter. 2. A change to subheading 2202.10 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.193 Singapore 3. A change to subheading 2202.91 from any other chapter. 4. A change to a single fruit or single vegetable juice of subheading 2202.99 from any other chapter, except from headings 0805 or 2009, or from fruit or vegetable juices of subheading 2106.90; or 5. A change to mixtures of juices of subheading 2202.99: (A) from any other chapter, except from heading 2009 or from mixtures of juices of subheading 2106.90; or (B) from any other subheading within chapter 22, from heading 2009 or from mixtures of juices of subheading 2106.90, whether or not there is also a change from any other chapter, provided that a single juice ingredient, or juice ingredients from one country other than Singapore or the United States, constitutes in single strength form no more than 60 percent by volume of the good; or 6. A change to beverages containing milk of subheading 2202.99 from any other chapter, except from chapter 4 or from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90; or 6A. A change to any other good of subheading 2202.99 from any other chapter. 7. A change to heading 2203 from any other heading, except from headings 2203 through 2209. 8. A change to heading 2204 from any other heading, except from headings 2203 through 2209. 9. A change to heading 2205 from any other heading, except from headings 2203 through 2209. 10. A change to heading 2206 from any other heading, except from headings 2203 through 2209. 11. A change to heading 2207 from any other heading, except from headings 2203 through 2209. 12. A change to heading 2208 from any other heading, except from headings 2203 through 2209. 13. A change to heading 2209 from any other heading, except from headings 2203 through 2209. Chapter 23. 1. A change to headings 2301 through 2308 from any other chapter. 2. A change to subheading 2309.10 from any other heading. 3. A change to subheading 2309.90 from any other heading, except from chapter 4 or subheading 1901.90. Chapter 24. 1. A change to headings 2401 through 2403 from any other chapter, or from wrapper tobacco not threshed or similarly processed of chapter 24, or from homogenized or reconstituted tobacco suitable for use as wrapper tobacco of chapter 24. Chapter 25. 1. A change to headings 2501 through 2516 from any other heading, including another heading in that group. 2. A change to subheadings 2517.10 through 2517.20 from any other heading. 3. A change to subheading 2517.30 from any other subheading. 4. A change to subheadings 2517.41 through 2517.49 from any other heading. 5. A change to headings 2518 through 2530 from any other heading, including another heading within that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.194 Singapore Chapter 26. 1. A change to headings 2601 through 2621 from any other heading, including another heading within that group. Chapter 27. Chapter rule: Any good of chapter 27 that is a product of a chemical reaction, as defined in subdivision (n)(v) of this note, shall be considered to be an originating good if the chemical reaction occurred in the territory of Singapore or of the United States. 1. A change to headings 2701 through 2706 from any other heading, including another heading within that group. 2. (A) A change to subheadings 2707.10 through 2707.99 from any other heading; or (B) A change to subheadings 2707.10 through 2707.99 from any other subheading, including another subheading within that group, provided that the good entered under the terms of this note is the product of a chemical reaction, as defined in subdivision (n)(v) of this note. 3. A change to headings 2708 through 2709 from any other heading, including another heading within that group. 4. (A) A change to heading 2710 from any other heading; or (B) A change to any good of heading 2710 from any other good of heading 2710, provided that the good classified in heading 2710 is the product of a chemical reaction, as defined in subdivision (n)(v) of this note. 5. .A change to subheadings 2711.11 through 2711.19 from any other subheading, including another subheading within that group, except from subheading 2711.21. 6. A change to subheading 2711.21 from any other subheading, except from subheading 2711.11. 7. A change to subheading 2711.29 from any other subheading, except from subheadings 2711.12 through 2711.21. 8. A change to headings 2712 through 2714 from any other heading, including another heading within that group. 9. A change to heading 2715 from any other heading, except from heading 2714 or subheading 2713.20. 10. A change to heading 2716 from any other heading. Chapter 28. Chapter rule 1: Any good of chapter 28 that is a product of a chemical reaction, as defined in subdivision (n)(v) of this note, shall be considered to be an originating good if the chemical reaction occurred in the territory of Singapore or of the United States. 1. A change to subheadings 2801.10 through 2801.30 from any other subheading, including another subheading within that group. 2. A change to heading 2802 from any other heading, except from heading 2503. 3. A change to heading 2803 from any other heading. 4. A change to subheadings 2804.10 through 2804.50 from any other subheading, including another subheading within that group. 5. A change to subheading 2804.61 from any other subheading, except from subheading 2804.69. 6. A change to subheading 2804.69 from any other subheading, except from subheading 2804.61. 7. A change to subheadings 2804.70 through 2804.90 from any other subheading, including another subheading within that group. 8. A change to heading 2805 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.195 Singapore 9. A change to subheadings 2806.10 through 2806.20 from any other subheading, including another subheading within that group. 10. A change to headings 2807 through 2808 from any other heading, including another heading within that group. 11. A change to subheadings 2809.10 through 2809.20 from any other subheading, including another subheading within that group. 12. A change to heading 2810 from any other heading. 13. A change to subheading 2811.11 from any other subheading. 13A. A change to subheading 2811.12 from any other subheading, except from subheading 2811.22. 14. A change to subheading 2811.19 from any other subheading, except from subheading 2811.22. 15. A change to subheading 2811.21 from any other subheading. 16. A change to subheading 2811.22 from any other subheading, except from subheadings 2505.10, 2506.10 or 2811.19. 17. A change to subheading 2811.29 from any other subheading. 18. A change to subheadings 2812.11 through 2812.90 from any other subheading, including another subheading within that group. 19. A change to subheadings 2813.10 through 2813.90 from any other subheading, including another subheading within that group. 20. A change to heading 2814 from any other heading. 21. A change to subheading 2815.11 from any other subheading, except from subheading 2815.12. 22. A change to subheading 2815.12 from any other subheading, except from subheading 2815.11. 23. A change to subheadings 2815.20 through 2815.30 from any other subheading, including another subheading within that group. 24. A change to subheadings 2816.10 through 2816.40 from any other subheading, including another subheading within that group. 25. A change to heading 2817 from any other heading, except from heading 2608. 26. A change to subheadings 2818.10 through 2818.30 from any other subheading, including another subheading within that group, except from heading 2606 or subheading 2620.40. 27. A change to subheadings 2819.10 through 2819.90 from any other subheading, including another subheading within that group. 28. A change to subheading 2820.10 from any other subheading, except from subheading 2530.90 or heading 2602. 29. A change to subheading 2820.90 from any other subheading, except from subheading 2530.90 or heading 2602. 30. A change to subheading 2821.10 from any other subheading. 31. A change to subheading 2821.20 from any other subheading, except from subheading 2530.30 or subheadings 2601.11 through 2601.20. 32. A change to heading 2822 from any other heading, except from heading 2605. 33. A change to heading 2823 from any other heading. 34. A change to subheadings 2824.10 through 2824.90 from any other subheading, including another subheading within that group, except from heading 2607. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.196 Singapore 35. A change to subheadings 2825.10 through 2825.40 from any other subheading, including another subheading within that group. 36. A change to subheading 2825.50 from any other subheading, except from heading 2603. 37. A change to subheading 2825.60 from any other subheading, except from subheading 2615.10. 38. A change to subheading 2825.70 from any other subheading, except from subheading 2613.10. 39. A change to subheading 2825.80 from any other subheading, except from subheading 2617.10. 40. A change to subheading 2825.90 from any other subheading, provided that the good classified in subheading 2825.90 is the product of a chemical reaction, as defined in subdivision (n)(v) of this note. 41. A change to subheadings 2826.12 through 2826.90 from any other subheading, including another subheading within that group. 42. A change to subheadings 2827.10 through 2817.20 from any other subheading, including another subheading within that group. 43. A change to subheadings 2827.31 through 2827.60 from any other subheading, including another subheading within that group. 44. A change to subheadings 2828.10 through 2828.90 from any other subheading, including another subheading within that group. 45. A change to subheadings 2829.11 through 2829.90 from any other subheading, including another subheading within that group. 46. A change to subheadings 2830.10 through 2830.90 from any other subheading, including another subheading within that group. 47. A change to subheadings 2831.10 through 2831.90 from any other subheading, including another subheading within that group. 48. A change to subheadings 2832.10 through 2832.30 from any other subheading, including another subheading within that group. 49. A change to subheadings 2833.11 through 2833.19 from any other subheading, including another subheading within that group. [TCR 50 deleted.] 51. A change to subheading 2833.21 from any other subheading, except from subheading 2530.20. 52. A change to subheadings 2833.22 through 2833.25 from any other subheading, including another subheading within that group. 53. A change to subheading 2833.27 from any other subheading, except from subheading 2511.10. 54. A change to subheading 2833.29 from any other subheading, except from heading 2520. 55. A change to subheadings 2833.30 through 2833.40 from any other subheading, including another subheading within that group. 56. A change to subheadings 2834.10 through 2834.29 from any other subheading, including another subheading within that group. 57. A change to subheading 2835.10 from any other subheading. 58. A change to subheadings 2835.22 through 2835.25 from any other subheading, including another subheading within that group. 59. A change to subheading 2835.26 from any other subheading, except from heading 2510. 60. A change to subheadings 2835.29 through 2835.39 from any other subheading, including another subheading within that group. [TCR 61 deleted.] 62. A change to subheading 2836.20 from any other subheading, except from subheading 2530.90. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.197 Singapore 63. A change to subheadings 2836.30 through 2836.40 from any other subheading, including another subheading within that group. 64. A change to subheading 2836.50 from any other subheading, except from heading 2509, subheadings 2517.41 or 2517.49, heading 2521 or subheading 2530.90. 65. A change to subheading 2836.60 from any other subheading, except from subheading 2511.20. [TCR 66 deleted.] 67. A change to subheading 2836.91 from any other subheading. [TCR 68 deleted.] 69. (A) A change to bismuth carbonate of subheading 2836.99 from ammonium carbonates or lead carbonates of subheading 2836.99 or from any other subheading, except from subheading 2617.90; or (B) A change to lead carbonates of subheading 2836.99 from any other good of subheading 2836.99 or from any other subheading. (C) A change to other goods of subheading 2836.99 from any other subheading, provided that the good classified in subheading 2836.99 is the product of a chemical reaction. 70. A change to subheadings 2837.11 through 2837.20 from any other subheading, including another subheading within that group. [TCR 71 deleted.] 72. A change to subheading 2839.11 from any other subheading, except from subheading 2837.19. 73. A change to subheading 2839.19 from any other subheading, except from subheading 2837.11. 74. A change to subheading 2839.90 from any other subheading. 75. A change to subheading 2840.11 from any other subheading, except from subheadings 2840.19, 2840.20 or 2528.10. 76. A change to subheading 2840.19 from any other subheading, except from subheadings 2840.11, 2840.20 or 2528.10. 77. A change to subheading 2840.20 from any other subheading, except from subheadings 2840.11, 2840.19 or 2528.10. 78. A change to subheading 2840.30 from any other subheading. 79. A change to subheading 2841.30 from any other subheading. 80. (A) A change to chromates of zinc or lead of subheading 2841.50 from any other subheading; or (B) A change to any other good of subheading 2841.50 from any other subheading, except from heading 2610. 81. A change to subheading 2841.61 from any other subheading, except from subheading 2841.69. 82. A change to subheading 2841.69 from any other subheading, except from subheading 2841.61. 83. A change to subheading 2841.70 from any other subheading, except from subheading 2613.90. 84. A change to subheading 2841.80 from any other subheading, except from heading 2611. 85. (A) A change to aluminate or chromate salts of zinc or lead of subheading 2841.90 from any other subheading; or (B) A change to any other good of subheading 2841.90 from any other subheading, provided that the good classified in subheading 2841.90 is the product of a chemical reaction. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.198 Singapore 86. A change to subheading 2842.10 from any other subheading. 87. (A) A change to fulminates, cyanates or thiocyanates of subheading 2842.90 from any other good of subheading 2842.90 or from any other subheading; or (B) A change to other goods of subheading 2842.90 from any other good of subheading 2842.90 or any other subheading, provided that the good classified in subheading 2842.90 is the product of a chemical reaction. 88. A change to subheading 2843.10 from any other subheading, except from headings 7106, 7108, 7110 or 7112. 89. A change to subheadings 2843.21 through 2843.29 from any other subheading, including another subheading within that group. 90. A change to subheadings 2843.30 through 2843.90 from any other subheading, including another subheading within that group, except from subheading 2616.90. 91. A change to subheading 2844.10 from any other subheading, except from subheading 2612.10. 92. A change to subheading 2844.20 from any other subheading. 93. A change to subheading 2844.30 from any other subheading, except from subheading 2844.20. 94. A change to subheadings 2844.40 through 2844.50 from any other subheading, including another subheading within that group. 95. A change to heading 2845 from any other heading. 96. A change to subheading 2846 from any other heading, except from subheading 2530.90. 97. A change to heading 2847 from any other heading. [98. Rule deleted.] 99. A change to subheadings 2849.10 through 2849.90 from any other subheading, including another subheading within that group. 100. A change to heading 2850 from any other heading. 101. A change to heading 2852 from any other heading, provided that the good classified in heading 2852 is the product of a chemical reaction. 102. A change to subheading 2853.10 from any other heading. 103. (A) A change to phosphides, whether or not chemically defined, excluding ferrophosphorus, of subheading 2853.90 from any other good of heading 2853, or from any other heading; or (B) A change to any other good of subheading 2853.90 from any other heading. Chapter 29. Chapter rule 1: Any good of chapter 29 that is a product of a chemical reaction, as defined in subdivision (n)(v) of this note, shall be considered to be an originating good if the chemical reaction occurred in the territory of Singapore or of the United States. 1. A change to subheadings 2901.10 through 2901.29 from any other subheading, including another subheading within that group, except from acyclic petroleum oils of heading 2710 or from subheadings 2711.13, 2711.14, 2711.19 or 2711.29. 2. A change to subheading 2902.11 from any other subheading. 3. A change to subheading 2902.19 from any other subheading, except from non-aromatic cyclic petroleum oils of subheadings 2707.50 or 2707.99 or heading 2710. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.199 Singapore 4. A change to subheading 2902.20 from any other subheading, except from subheadings 2707.10, 2707.50 or 2707.99. 5. A change to subheading 2902.30 from any other subheading, except from subheadings 2707.20, 2707.50 or 2707.99. 6. A change to subheadings 2902.41 through 2902.44 from any other subheading, including another subheading within that group, except from subheadings 2707.30, 2707.50 or 2707.99. 7. A change to subheading 2902.50 from any other subheading. 8. A change to subheading 2902.60 from any other subheading, except from subheadings 2707.30, 2707.50 or 2707.99 or heading 2710. 9. A change to subheadings 2902.70 through 2902.90 from any other subheading, including another subheading within that group, except from subheadings 2707.50 or 2707.99 or heading 2710. 10. A change to subheadings 2903.11 through 2903.39 from any other subheading, including another subheading within that group. 11. A change to subheadings 2903.71 through 2903.75 from any other subheading, except from subheadings 2903.76 through 2903.78. 12. A change to subheading 2903.76 from any other subheading, except from subheadings 2903.71 through 2903.75 and except from subheadings 2903.77 through 2903.79. 13. A change to subheading 2903.77 from any other subheading, except from subheadings 2903.71 through 2903.76 and except from subheadings 2903.78 through 2903.79. 14. A change to subheading 2903.78 from any other subheading, except from subheadings 2903.71 through 2903.77 and except from subheading 2903.79. 15. A change to subheading 2903.79 from any other subheading, except from subheadings 2903.71 through 2903.78. 16. A change to subheadings 2903.81 through 2903.99 from any other subheading, including another subheading within that group. [17-19. Rules 17-19 deleted.] 20. A change to subheadings 2904.10 through 2904.99 from any other subheading, including another subheading within that group. 21. A change to subheadings 2905.11 through 2905.19 from any other subheading, including another subheading within that group. 22. A change to subheadings 2905.22 through 2905.29 from lac of subheading 1301.90, pine oil of subheading 3805.90 or any other subheading, except from subheadings 1301.90 or 3805.90. 23. A change to subheadings 2905.31 through 2905.44 from any other subheading, including another subheading within that group. 24. A change to subheading 2905.45 from any other subheading, except from heading 1520. 25. A change to subheadings 2905.49 through 2905.59 from any other subheading, including another subheading within that group. 26. A change to subheading 2906.11 from any other subheading, except from subheadings 3301.24 or 3301.25. 27. A change to subheadings 2906.12 through 2906.13 from any other subheading, including another subheading within that group. [TCR 28 deleted.] 29. A change to subheading 2906.19 from any other subheading, except from subheadings 3301.90 or 3805.90. 30. A change to subheading 2906.21 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.200 Singapore 31. A change to subheading 2906.29 from any other subheading, except from subheadings 2707.99 or 3301.90. 32. A change to subheading 2907.11 from any other subheading, except from subheading 2707.99. 33. A change to subheadings 2907.12 through 2907.22 from any other subheading, including another subheading within that group, except from subheading 2707.99. 34. A change to subheading 2907.23 from any other subheading. 35. A change to subheading 2907.29 from any other subheading, except from subheading 2707.99. 36. A change to heading 2908 from any other heading. 37. A change to subheadings 2909.11 through 2909.49 from any other subheading, including another subheading within that group. 38. A change to subheading 2909.50 from any other subheading, except from subheading 3301.90. 39. A change to subheading 2909.60 from any other subheading. 40. A change to subheadings 2910.10 through 2910.90 from any other subheading, including another subheading within that group. 41. A change to heading 2911 from any other heading. 42. A change to subheadings 2912.11 through 2912.12 from any other subheading, including another subheading within that group. 43. (A) A change to subheadings 2912.19 through 2912.49 from any other subheading, including another subheading within that group, except from subheading 3301.90; or (B) A change to n-butanal (butyraldehyde, normal isomer) from any other subheading. 44. A change to subheadings 2912.50 through 2912.60 from any other subheading, including another subheading within that group. 45. A change to heading 2913 from any other heading. 46. A change to subheadings 2914.11 through 2914.19 from any other subheading, including another subheading within that group, except from subheading 3301.90. 47. A change to subheadings 2914.21 through 2914.22 from any other subheading, including another subheading within that group. 48. A change to subheading 2914.23 from any other subheading, except from subheading 3301.90. 49. A change to subheading 2914.29 from pine oils of subheading 3805.90 or from any other subheading, except from subheading 3301.90 or from goods other than pine oils of subheading 3805.90. 50. A change to subheading 2914.31 from any other subheading, except from subheadings 2914.39 or 3301.90. 51. A change to subheading 2914.39 from any other subheading, except from subheadings 2914.31 or 3301.90. 52. A change to subheadings 2914.40 through 2914.79 from any other subheading, including another subheading within that group, except from subheading 3301.90. 53. A change to subheadings 2915.11 through 2915.33 from any other subheading, including another subheading within that group. 54. A change to subheadings 2915.36 through 2915.39 from any other subheading, including another subheading within that group, except from subheading 3301.90. 55. A change to subheadings 2915.40 through 2915.90 from any other subheading, including another subheading within that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.201 Singapore 56. A change to subheadings 2916.11 through 2916.20 from any other subheading, including another subheading within that group. 57. A change to subheadings 2916.31 through 2916.39 from any other subheading, including another subheading within that group, except from subheading 3301.90. 58. A change to subheadings 2917.11 through 2917.39 from any other subheading, including another subheading within that group. 59. A change to subheadings 2918.11 through 2918.22 from any other subheading, including another subheading within that group. 60. A change to subheading 2918.23 from any other subheading, except from subheading 3301.90. 61. A change to subheadings 2918.29 through 2918.30 from any other subheading, including another subheading within that group. 62. A change to subheading 2918.30 from any other subheading. 63. A change to subheadings 2918.91 through 2918.99 from any other subheading, including another subheading within that group, except from subheading 3301.90. 64. A change to heading 2919 from any other heading. 65. A change to subheadings 2920.11 through 2920.90 from any other subheading, including another subheading within that group. 66. A change to subheadings 2921.11 through 2911.59 from any other subheading, including another subheading within that group. 67. A change to subheading 2922.11 through 2922.50 from any other subheading, including another subheading within that group. 68. A change to subheadings 2923.10 through 2923.90 from any other subheading, including another subheading within that group. 69. A change to subheadings 2924.11 through 2924.29 from any other subheading, including another subheading within that group. 70. A change to subheadings 2925.11 through 2925.29 from any other subheading, including another subheading within that group. 71. A change to subheadings 2926.10 through 2926.90 from any other subheading, including another subheading within that group. 72. A change to headings 2927 through 2928 from any other heading, including another heading within that group. 73. A change to subheadings 2929.10 through 2929.90 from any other subheading, including another subheading within that group. 74. A change to subheadings 2930.20 through 2930.90 from any other subheading, including another subheading within that group. 75. A change to heading 2931 from any other heading. 76. A change to subheadings 2932.11 through 2932.99 from any other subheading, including another subheading within that group, except from subheading 3301.90. 77. A change to subheadings 2933.11 through 2933.99 from any other subheading, including another subheading within that group. 78. A change to subheadings 2934.10 through 2934.99 from any other subheading, including another subheading within that group. 79. A change to heading 2935 from any other heading. 80. A change to subheadings 2936.21 through 2936.29 from any other subheading, including another subheading within that group. 81. (A) A change to unmixed provitamins of subheading 2936.90 from any other good of subheading 2936.90 or from any other subheading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.202 Singapore (B) A change to other goods of subheading 2936.90 from any other subheading, except from subheadings 2936.21 through 2936.29. 82. A change to headings 2937 through 2941 from any other heading, including another heading within that group. 83. A change to heading 2942 from any other chapter. Chapter 30. Chapter rule 1: Any good of chapter 30 that is a product of a chemical reaction, as defined in subdivision (n)(v) of this note, shall be considered to be an originating good if the chemical reaction occurred in the territory of Singapore or of the United States.. 1. A change to subheading 3001.20 from any other subheading. 2. A change to glands and other organs, dried, whether or not powdered of subheading 3001.90 from any other good of subheading 3001.90 or from any other subheading, except from subheadings 0206.10 through 0208.90 or subheading 0305.20, headings 0504 or 0510 or subheading 0511.99, if the change from these provisions is not to a powder classified in subheading 3001.10. 3. A change to subheadings 3002.11 through 3002.19 from any other subheading outside that group. 3A. A change to subheadings 3002.20 through 3002.90 from any other subheading, including another subheading within that group. 4. A change to subheading 3003.10 from any other subheading, except from subheadings 2941.10, 2941.20 or 3003.20. 5. A change to subheading 3003.20 from any other subheading, except from subheadings 2941.30 through 2941.90. 6. A change to subheading 3003.31 from any other subheading, except from subheading 2937.12. 7. A change to subheading 3003.39 from any other subheading, except from hormones or their derivatives classified in chapter 29. 8. A change to subheadings 3003.41 through 3003.49 from any other subheading outside that group, except from heading 1211, subheadings 1302.11, 1302.19, 1302.20 or 1302.39 or alkaloids or derivatives thereof classified in chapter 29. 9. A change to subheadings 3003.60 through 3003.90 from any other subheading, including another subheading within that group, provided that the domestic content of the therapeutic or prophylactic component is no less than 40 percent by weight of the total therapeutic or prophylactic content. 10. A change to subheading 3004.10 from any other subheading, except from subheadings 2941.10, 2941.20, 3003.10 or 3003.20. 11. A change to subheading 3004.20 from any other subheading, except from subheadings 2941.30 through 2941.90 or 3003.20. 12. A change to subheading 3004.31 from any other subheading, except from subheadings 2937.12. 13. A change to subheading 3004.32 from any other subheading, except from subheading 3003.39 or adrenal cortical hormones classified in chapter 29. 14. A change to subheading 3004.39 from any other subheading, except from subheading 3003.39 or hormones or derivatives thereof classified in chapter 29. 15. A change to subheadings 3004.41 through 3004.49 from any other subheading outside that group, except from heading 1211, subheadings 1302.11, 1302.19, 1302.20 or 1302.39 or alkaloids or derivatives thereof classified in chapter 29. 16. A change to subheading 3004.50 from any other subheading, except from subheading 3003.90 or vitamins classified in chapter 29 or products classified in heading 2936. 16A. A change to subheading 3004.60 from any other subheading, except from subheading 3003.90. 17. A change to subheading 3004.90 from any other subheading, except from subheading 3003.90. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.203 Singapore 18. A change to subheadings 3005.10 through 3005.90 from any other subheading, including another subheading within that group. 19. A change to subheading 3006.10 from any other subheading, except from subheading 1212.20 or 4206.10. 20. A change to subheadings 3006.20 through 3006.92 from any other subheading, including another subheading within that group. Chapter 31. Chapter rule 1: Any good of chapter 31 that is a product of a chemical reaction, as defined in subdivision (n)(v) of this note, shall be considered to be an originating good if the chemical reaction occurred in the territory of Singapore or of the United States. 1. A change to heading 3101 from any other heading, except from subheading 2301.20 or from powders and meals of subheading 0506.90, heading 0508 or subheadings 0511.91 or 0511.99. 2. A change to subheadings 3102.10 through 3102.21 from any other subheading, including another subheading within that group. 3. A change to subheading 3102.29 from any other subheading, except from subheadings 3102.21 or 3102.30. 4. A change to subheading 3102.30 from any other subheading. 5. A change to subheading 3102.40 from any other subheading, except from subheading 3102.30. 6. A change to subheading 3102.50 from any other subheading. 7. A change to subheading 3102.60 from any other subheading, except from subheadings 2834.29 or 3102.30. [TCR 8 deleted.] 9. A change to subheading 3102.80 from any other subheading, except from subheadings 3102.10 or 3102.30. 10. (A) A change to calcium cyanamide of subheading 3102.90 from other goods of subheading 3102.90 or from any other subheading; or (B) A change to any other goods of subheading 3102.90 from any other heading. 11. A change to subheadings 3103.11 through 3103.19 from any other subheading outside that group. 12. (A) A change to basic slag of subheading 3103.90 from any other goods of subheading 3103.90 or from any other subheading; or (B) A change to any other goods of subheading 3103.90 from any other heading. 13. A change to subheadings 3104.20 through 3104.30 from any other subheading, including another subheading within that group. 14. (A) A change to carnallite, sylvite or other crude natural potassium salts of subheading 3104.90 from any other subheading or from other goods of subheading 3104.90; or (B) A change to other goods of subheading 3104.90 from any other heading. 15. A change to subheading 3105.10 from any other chapter. 16. A change to subheading 3105.20 from any other heading, except from headings 3102 through 3104. 17. A change to subheadings 3105.30 through 3105.40 from any other subheading, including another subheading within that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.204 Singapore 18. A change to subheadings 3105.51 through 3105.59 from any other subheading, including another subheading within that group, except from subheadings 3102.10 through 3103.90 or 3105.30 through 3105.40. 19. A change to subheading 3105.60 from any other subheading, except from headings 3103 through 3104. 20. A change to subheading 3105.90 from any other chapter, except from subheading 2834.21. Chapter 32. Chapter rule 1: Any good of chapter 32 that is a product of a chemical reaction, as defined in subdivision (n)(v) of this note, shall be considered to be an originating good if the chemical reaction occurred in the territory of Singapore or of the United States. 1. A change to subheadings 3201.10 through 3201.90 from any other subheading, including another subheading within that group. 2. A change to subheadings 3202.10 through 3202.90 from any other subheading, including another subheading within that group. 3. A change to heading 3203 from any other heading. 4. A change to subheading 3204.11 through 3204.17 from any other subheading, including another subheading within that group. 5. A change to subheading 3204.19 from any other subheading, except from subheadings 3204.11 through 3204.17. 6. A change to subheadings 3204.20 through 3204.90 from any other subheading, including another subheading within that group. 7. A change to heading 3205 from any other heading. 8. A change to subheading 3206.11 from any other subheading, except from subheading 3206.19. 9. A change to subheading 3206.19 from any other subheading, except from subheading 3206.11. 10. A change to subheadings 3206.20 through 3206.42 from any other subheading, including another subheading within that group. 10A. (A) A change to pigments or preparations based on cadmium compounds of subheading 3206.49 from any other good of subheading 3206.49 or from any other subheading; or (B) A change to pigments or preparations based on hexacyanoferrates of subheading 3206.49 from any other good of subheading 3206.49 or from any other subheading; or (C) A change to other goods of subheading 3206.49 from any other subheading. 10B. A change to subheading 3206.50 from any other subheading. 11. A change to subheadings 3207.10 through 3207.40 from any other subheading, including another subheading within that group. 12. A change to subheadings 3208.10 through 3208.90 from any other subheading, including another subheading within that group. 13. A change to subheadings 3209.10 through 3209.90 from any other subheading, including another subheading within that group. 14. A change to heading 3210 from any other heading. 15. A change to heading 3211 from any other heading, except from subheading 3806.20. 16. A change to subheadings 3212.10 through 3212.90 from any other subheading, including another subheading within that group. 17. A change to heading 3213 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.205 Singapore 18. A change to subheadings 3214.10 through 3214.90 from any other subheading, including another subheading within that group, except from subheading 3824.50. 19. (A) A change to subheading 3215.11 from any other heading; or (B) A change to subheading 3215.11 from any other subheading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 20. (A) A change to subheading 3215.19 from any other heading; or (B) A change to subheading 3215.19 from any other subheading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 21. A change to subheading 3215.90 from any other heading. Chapter 33. Chapter rule 1: Any good of chapter 33 that is a product of a chemical reaction, as defined in subdivision (n)(v) of this note, shall be considered to be an originating good if the chemical reaction occurred in the territory of Singapore or of the United States. 1. A change to subheadings 3301.12 through 3301.13 from any other subheading, including another subheading within that group. 1A. (A)A change to essential oils of bergamot or lime of subheading 3301.19 from any other good; or (B) A change to other goods of subheading 3301.19 from essential oils of bergamot or lime of subheading 3301.19 or from any other subheading. 1B. A change to subheadings 3301.24 through 3301.25 from any other subheading, including another subheading within that group. 1C. (A)A change to essential oils of geranium, jasmine, lavender, lavandin or vetiver of subheading 3301.29 from any other good; or (B) A change to other goods of subheading 3301.29 from essential oils of geranium, jasmine, lavender, lavandin or vetiver or from any other subheading. (B) A change to other goods of subheading 3301.29 from essential oils of geranium, jasmine, lavender, lavandin or vetiver or from any other subheading. 1D. A change to subheadings 3301.30 through 3301.90 from any other subheading, including another subheading within that group. 2. A change to heading 3302 from any other heading, except from subheading 2106.90 or headings 2207, 2208 or 3301. 3. A change to heading 3303 from any other heading, except from subheading 3302.90. 4. A change to subheadings 3304.10 through 3304.99 from any other subheading, including another subheading within that group. 5. A change to subheadings 3305.10 through 3305.90 from any other subheading, including another subheading within that group. 6. A change to subheading 3306.10 from any other subheading. 7. A change to subheading 3306.20 from any other subheading, except from chapter 54. 8. A change to subheading 3306.90 from any other subheading. 9. A change to subheadings 3307.10 through 3307.90 from any other subheading, including another subheading within that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.206 Singapore Chapter 34. Chapter rule 1: Any good of chapter 34 that is a product of a chemical reaction, as defined in subdivision (n)(v) of this note, shall be considered to be an originating good if the chemical reaction occurred in the territory of Singapore or of the United States. 1. A change to heading 3401 from any other heading. 2. A change to subheading 3402.11 from any other subheading, except from mixed alkylbenzenes of heading 3817. 3. A change to subheadings 3402.12 through 3402.20 from any other subheading, including another subheading within that group. 4. A change to subheading 3402.90 from any other heading. 5. A change to subheading 3403.11 through 3403.19 from any other subheading, including another subheading within that group, except from headings 2710 or 2712. 6. A change to subheadings 3403.91 through 3403.99 from any other subheading, including another subheading within that group. 7. A change to subheading 3404.20 from any other subheading. 8. (A) A change to artificial waxes of chemically prepared lignite of subheading 3404.90 from any other good of subheading 3404.90 or from any other subheading; or (B) A change to other goods of subheading 3404.90 from any other subheading, except from heading 1521 or subheadings 2712.20 or 2712.90. 9. A change to subheadings 3405.10 through 3405.90 from any other subheading, including another subheading within that group. 10. A change to headings 3406 through 3407 from any other heading, including another heading within that group. Chapter 35. Chapter rule 1: Any good of chapter 35 that is a product of a chemical reaction, as defined in subdivision (n)(v) of this note, shall be considered to be an originating good if the chemical reaction occurred in the territory of Singapore or of the United States. 1. A change to subheadings 3501.10 through 3501.90 from any other subheading, including another subheading within that group. 2. A change to subheadings 3502.11 through 3502.19 from any other subheading outside that group, except from heading 0407. 3. A change to subheadings 3502.20 through 3502.90 from any other subheading, including another subheading within that group. 4. A change to headings 3503 through 3504 from any other heading, including another heading within that group. 5. A change to subheading 3505.10 from any other subheading. 6. A change to subheading 3505.20 from any other subheading, except from heading 1108. 7. A change to subheading 3506.10 from any other subheading, except from heading 3503 or subheading 3501.90. 8. A change to subheadings 3506.91 through 3506.99 from any other subheading, including another subheading within that group. 9. A change to subheadings 3507.10 through 3507.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.207 Singapore Chapter 36. Chapter rule 1: Any good of chapter 36 that is a product of a chemical reaction, as defined in subdivision (n)(v) of this note, shall be considered to be an originating good if the chemical reaction occurred in the territory of Singapore or of the United States. 1. A change to headings 3601 through 3606 from any other heading, including another heading within that group. Chapter 37. Chapter rule 1: Any good of chapter 37 that is a product of a chemical reaction, as defined in subdivision (n)(v) of this note, shall be considered to be an originating good if the chemical reaction occurred in the territory of Singapore or of the United States. 1. A change to headings 3701 through 3703 from any heading outside that group. 2. A change to headings 3704 through 3706 from any other heading, including another heading within that group. 3. A change to subheadings 3707.10 through 3707.90 from any other subheading, including another subheading within that group. Chapter 38. Chapter rule 1: Any good of chapter 38 that is a product of a chemical reaction, as defined in subdivision (n)(v) of this note, shall be considered to be an originating good if the chemical reaction occurred in the territory of Singapore or of the United States. 1. A change to subheading 3801.10 from any other subheading. 2. A change to subheading 3801.20 from any other subheading, except from heading 2504 or subheading 3801.10. 3. A change to subheading 3801.30 from any other subheading. 4. A change to subheading 3801.90 from any other subheading, except from heading 2504. 5. A change to headings 3802 through 3805 from any other heading, including another heading within that group. 6. A change to subheadings 3806.10 through 3806.90 from any other subheading, including another subheading within that group. 7. A change to heading 3807 from any other heading. 8. A change to subheadings 3808.52 through 3808.59 from any other subheading outside that group, provided that 40 percent by weight of the active ingredient or ingredients is originating. 9. A change to subheadings 3808.61 through 3808.99 from any other subheading outside that group, except from subheading 1302.19 or from any insecticide classified in chapter 28 or 29. [10-12A. Rules 10-12A deleted.] 13. A change to subheading 3809.10 from any other subheading, except from subheading 3505.10. 14. A change to subheadings 3809.91 through 3808.93 from any other subheading, including another subheading within that group. 15. A change to headings 3810 through 3816 from any other heading, including another heading within that group. 16. A change to heading 3817 from any other heading, except from subheading 2902.90. 17. A change to heading 3818 from any other heading. 18. A change to heading 3819 from any other heading, except from heading 2710. 19. A change to heading 3820 from any other heading, except from subheading 2905.31. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.208 Singapore 20. A change to heading 3821 from any other heading. 21. A change to heading 3822 from any other heading, except from subheadings 3002.10 or 3502.90 or heading 3504. 22. A change to subheadings 3823.11 through 3823.13 from any other subheading, including another subheading within that group, except from heading 1520. 23. A change to subheading 3823.19 from any other subheading. 24. A change to subheading 3823.70 from any other subheading, except from heading 1520. 25. A change to subheading 3824.10 from any other subheading, except from heading 3505, subheadings 3806.10 or 3806.20, or headings 3903, 3905, 3906, 3909, 3911 or 3913. [TCR 26 deleted.] 27. A change to subheading 3824.30 from any other subheading, except from heading 2849. 28. A change to subheading 3824.40 from any other subheading. 29. A change to subheading 3824.50 from any other subheading, except from subheading 3214.90. 30. A change to subheading 3824.60 from any other subheading. 31. A change to subheadings 3824.84 through 3824.99 from any other subheading, including another subheading within that group, provided that no more than 60 percent by weight of the good classified in such a subheading is attributable to one substance or compound. 32. A change to subheadings 3825.10 through 3825.20 from any other subheading, including another subheading within that group, provided that no more than 60 percent by weight of the good classified in such a subheading is attributable to one substance or compound. 33. A change to subheading 3825.30 from any other heading. 34. A change to subheadings 3825.41 through 3825.90 from any other subheading, including another subheading within that group, provided that no more than 60 percent by weight of the good classified in such a subheading is attributable to one substance or compound. 35. A change to heading 3826 from any other heading, provided that no more than 60 percent by weight of the good classified in such a heading is attributable to one substance or compound. Chapter 39. Chapter rule: Any good of chapter 39 that is a product of a chemical reaction, as defined in subdivision (n)(v) of this note, shall be considered to be an originating good if the chemical reaction occurred in the territory of Singapore or of the United States. 1. A change to headings 3901 through 3915 from any other heading, including another heading within that group, provided that the domestic polymer content is not less than 40 percent by weight of the total polymer content. 2. A change to subheadings 3916.10 through 3916.90 from any other subheading, including another subheading within that group. 3. A change to subheadings 3917.10 through 3917.40 from any other subheading, including another subheading within that group. 4. A change to subheadings 3918.10 through 3918.90 from any other subheading, including another subheading within that group. 5. A change to subheading 3919.10 from any other subheading, except from subheading 3919.90. 6. A change to subheading 3919.90 from any other subheading, except from subheading 3919.10. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.209 Singapore 7. A change to subheadings 3920.10 through 3920.99 from any other subheading, including another subheading within that group. 8. A change to subheadings 3921.11 through 3921.90 from any other subheading, including another subheading within that group. 9. A change to headings 3922 through 3926 from any other heading, including another heading within that group. Chapter 40. Chapter rule: Any good of chapter 40 that is a product of a chemical reaction, as defined in subdivision (n)(v) of this note, shall be considered to be an originating good if chemical reaction occurred in the territory of Singapore or of the United States. 1. A change to subheadings 4001.10 through 4001.22 from any other subheading, including another subheading within that group. 2. A change to subheading 4001.29 from any other subheading, except from subheadings 4001.21 through 4001.22. 3. A change to subheading 4001.30 from any other subheading. 4. A change to subheadings 4002.11 through 4002.70 from any other subheading, including another subheading within that group. 5. A change to subheadings 4002.80 through 4002.99 from any other subheading, including another subheading within that group, provided that the domestic rubber content is not less than 40 percent by weight of the total rubber content. 6. A change to headings 4003 through 4004 from any other heading, including another heading within that group. 7. A change to heading 4005 from any other heading, except from headings 4001 or 4002. 8. A change to headings 4006 through 4010 from any other heading, including another heading within that group. 9. A change to subheadings 4011.10 through 4011.99 from any other subheading, including another subheading within that group. 10. A change to subheadings 4012.11 through 4012.90 from any other subheading, including another subheading within that group. 11. A change to heading 4013 from any other heading. 12. A change to subheadings 4014.10 through 4014.90 from any other subheading, including another subheading within that group. 13. A change to heading 4015 from any other heading. 14. A change to subheadings 4016.10 through 4016.99 from any other subheading, including another subheading within that group. 15. A change to heading 4017 from any other heading. Chapter 41. 1. A change to headings 4101 through 4103 from any other chapter. 2. A change to headings 4104 through 4115 from any other heading, including another heading within that group. Chapter 42. 1. A change to heading 4201 from any other heading. 2. A change to subheading 4202.11 from any other chapter. 3. A change to subheading 4202.12 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.2.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.210 Singapore 4. A change to subheadings 4202.19 through 4202.21 from any other chapter. 5. A change to subheading 4202.22 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 6. A change to subheadings 4202.29 through 4202.31 from any other chapter. 7. A change to subheading 4202.32 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 8. A change to subheadings 4202.39 through 4202.91 from any other chapter. 9. A change to subheading 4202.92 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60.. 10. A change to subheading 4202.99 from any other chapter. 11. A change to subheadings 4203.10 through 4203.29 from any other chapter. 12. A change to subheadings 4203.30 through 4203.40 from any other heading. 13. (A) A change to goods of a kind used in machinery or mechanical appliances or for other technical uses of heading 4205 from any other heading or from other goods of heading 4205; or (B) A change to other goods of heading 4205 from any other heading. 14. A change to heading 4206 from any other heading. Chapter 43. 1. A change to heading 4301 from any other chapter. 2. A change to heading 4302 from any other heading. 3. A change to heading 4303 from any other heading, except from heading 4304. 4. A change to heading 4304 from any other heading, except from heading 4303. Chapter 44. 1. A change to headings 4401 through 4421 from any other heading, including another heading within that group. Chapter 45. 1. A change to headings 4501 through 4502 from any other heading, including another heading within that group. 2. A change to subheading 4503.10 from any other heading. 3. A change to subheading 4503.90 from any other heading, except from heading 4504. 4. A change to heading 4504 from any other heading. Chapter 46. 1. A change to heading 4601 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.211 Singapore 2. A change to heading 4602 from any other heading. Chapter 47. 1. A change to headings 4701 through 4702 from any other heading, including another heading within that group. 2. A change to subheadings 4703.11 through 4703.29 from any other subheading, including another subheading within that group. 3. A change to subheadings 4704.11 through 4704.29 from any other subheading, including another subheading within that group. 4. A change to headings 4705 through 4707 from any other heading, including another heading within that group. Chapter 48. 1. A change to headings 4801 through 4807 from any other heading, including another heading within that group. 2. A change to subheading 4808.10 from any other heading. 3. A change to subheading 4808.40 from any other heading, except from heading 4804. 4. A change to subheading 4808.90 from any other chapter. 5. A change to headings 4809 through 4810 from any other heading, including another heading within that group. 6. A change to subheadings 4811.10 through 4811.59 from any other heading. 7. A change to subheading 4811.59 from any other heading, except from heading 4804. 8. A change to subheadings 4811.60 through 4811.90 from any other heading. 9. A change to headings 4812 through 4814 from any other heading, including another heading within that group. 10. A change to heading 4816 from any other heading, except from heading 4809. 11. A change to headings 4817 through 4822 from any other heading, including another heading within that group. [TCR 12 deleted.] 13. A change to subheadings 4823.20 through 4823.40 from any other chapter. 14. A change to subheadings 4823.61 through 4823.70 from any other subheading, including another subheading within that group. 15. (A) A change to a good of subheading 4823.90, other than to cards not punched and for punchcard machines, from any other subheading; or (B) A change to cards not punched and for punchcard machines of subheading 4823.90 from any other chapter. Chapter 49. 1. A change to headings 4901 through 4911 from any other heading, including another heading within that group. Chapter 50. 1. A change to headings 5001 through 5003 from any other chapter. 2. A change to heading 5004 from any other heading, except from headings 5005 or 5006. 3. A change to heading 5005 from any other heading, except from headings 5004 or 5006. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.212 Singapore 4. A change to heading 5006 from any other heading, except from headings 5004 or 5005. 5. A change to heading 5007 from any other heading. Chapter 51. 1. A change to headings 5101 through 5106 from any other chapter. 2. A change to heading 5107 from any other heading, except from headings 5106, 5108, 5109 or 5110. 3. A change to heading 5108 from any other heading, except from headings 5106, 5107, 5109 or 5110. 4. A change to heading 5109 from any other heading, except from headings 5106, 5107, 5108 or 5110. 5. A change to heading 5110 from any other heading, except from headings 5106, 5107, 5108 or 5009. 6. A change to heading 5111 from any other heading, except from headings 5106 through 5110, 5112, 5113, 5205 through 5206, 5401 through 5404 or 5509 through 5510. 7. A change to heading 5112 from any other heading, except from headings 5106 through 5110, 5111, 5113, 5205 through 5206, 5401 through 5404 or 5509 through 5510. 8. A change to heading 5113 from any other heading, except from headings 5106 through 5110, 5111, 5112, 5205 through 5206, 5401 through 5404 or 5509 through 5510. Chapter 52. 1. A change to headings 5201 through 5207 from any other chapter, except from headings 5401 through 5405 or 5501 through 5507. 2. A change to heading 5208 from any other heading, except from headings 5106 through 5110, 5205 through 5206, 5209, 5210, 5211, 5212, 5401 through 5404 or 5509 through 5510. 3. A change to heading 5209 from any other heading, except from headings 5106 through 5110, 5205 through 5206, 5208, 5210, 5211, 5212, 5401 through 5404 or 5509 through 5510. 4. A change to heading 5210 from any other heading, except from headings 5106 through 5110, 5205 through 5206, 5208, 5209, 5211, 5212, 5401 through 5404 or 5509 through 5510. 5. A change to heading 5211 from any other heading, except from headings 5106 through 5110, 5205 through 5206, 5208, 5209, 5210, 5212, 5401 through 5404 or 5509 through 5510. 6. A change to heading 5212 from any other heading, except from headings 5106 through 5110, 5205 through 5206, 5208, 5209, 5210, 5211, 5401 through 5404 or 5509 through 5510. Chapter 53. 1. A change to headings 5301 through 5305 from any other chapter. 2. A change to heading 5306 from any other heading, except from headings 5307 through 5308. 3. A change to heading 5307 from any other heading, except from headings 5306 or 5308. 4. A change to heading 5308 from any other heading, except from headings 5306 through 5307. 5. A change to heading 5309 from any other heading, except from headings 5307 through 5308. 6. A change to heading 5310 from any other heading, except from headings 5307 through 5308 or 5311. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.213 Singapore 7. A change to heading 5311 from any other heading, except from headings 5307 through 5308 or 5310. Chapter 54. 1. A change to headings 5401 through 5406 from any other chapter, except from headings 5201 through 5203 or 5501 through 5507. 2. A change to heading 5407 from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. 3. A change to tariff item 5407.61.11 from tariff items 5402.43.10 or 5402.52.10 or from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. 4. A change to tariff item 5407.61.21 from tariff items 5402.43.10 or 5402.52.10 or from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. 5. A change to tariff item 5407.61.91 from tariff items 5402.43.10 or 5402.52.10 or from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. 6. A change to heading 5408 from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. Chapter 55. 1. A change to headings 5501 through 5511 from any other chapter, except from headings 5201 through 5203 or 5401 through 5405. 2. A change to heading 5512 from any other heading except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404, 5509 through 5510, 5513, 5514, 5515 or 5516. 3. A change to heading 5513 from any other heading except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404, 5509 through 5510, 5512, 5514, 5515 or 5516. 4. A change to heading 5514 from any other heading except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404, 5509 through 5510, 5512, 5513, 5515 or 5516. 5. A change to heading 5515 from any other heading except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404, 5509 through 5510, 5512, 5513, 5514 or 5516. 6. A change to heading 5516 from any other heading except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404, 5509 through 5510, 5512, 5513, 5514 or 5515. Chapter 56. 1. A change to headings 5601 through 5609 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. Chapter 57. 1. A change to headings 5701 through 5705 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5308 or 5311, chapter 54 or headings 5508 through 5516. Chapter 58. 1. A change to headings 5801 through 5811 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. Chapter 59. 1. A change to heading 5901 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.214 Singapore 2. A change to heading 5902 from any other heading, except from headings 5106 through 5113, 5204 through 5212 or 5306 through 5311, or chapter 54 through 55. 3. A change to headings 5903 through 5908 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 or 5311, 5407 through 5408 or 5512 through 5516. 4. A change to heading 5909 from any other chapter, except from headings 5111 through 5113, 5208 through 5212 or 5310 through 5311, chapter 54 or headings 5512 through 5516. 5. A change to heading 5910 from any other heading, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. 6. A change to heading 5911 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. Chapter 60. 1. A change to headings 6001 through 6006 from any other chapter, except from headings 5106 through 5113, chapter 52, heading 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. Chapter 61. Chapter rule 1: Except for fabrics classified in tariff items 5408.22.10, 5408.23.11, 5408.23.21 and 5408.24.10, the fabrics identified in the following subheadings and headings, when used as visible lining material in certain men's and women's suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers and similar articles, must be both formed from yarn and finished in the territory of a Party: 5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.35 through 6005.44 or 6006.10 through 6006.44. Chapter rule 2: For purposes of determining the origin of a good of this chapter, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. If the rule requires that the good must also satisfy the tariff change requirements for visible lining fabrics listed in chapter rule 1 to this chapter, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings. 1. A change to subheadings 6101.20 through 6101.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 2. (A) A change to goods of wool or fine animal hair of subheading 6101.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (1) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (2) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.215 Singapore (B) A change to any other good of subheading 6101.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 3. A change to subheadings 6102.10 through 6102.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 4. A change to subheading 6102.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 5. (A) A change to tariff items 6103.10.70 or 6103.10.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both; or (B) A change to other goods of subheading 6103.10 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (1) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (2) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 6. A change to subheadings 6103.22 through 6103.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both; and (B) with respect to a garment described in heading 6101 or a jacket or a blazer described in heading 6103, of wool, fine animal hair, cotton or man-made fibers, that is imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. [TCR 7 deleted.] 8. A change to subheading 6103.31 through 6103.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 9. A change to tariff items 6103.39.40 or 6103.39.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.216 Singapore 10. A change to subheadings 6103.41 through 6103.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 11. A change to subheadings 6104.13 through 6104.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 12. (A) A change to tariff items 6104.19.40 or 6104.19.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. (B) A change to other goods of subheading 6104.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, Chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (1) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (2) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. [TCR 13 deleted.] 14. A change to subheading 6104.22 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) with respect to a garment described in heading 6102, a jacket or a blazer described in heading 6104, or a skirt described in heading 6104, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 15. A change to subheading 6104.23 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) with respect to a garment described in heading 6102, a jacket or a blazer described in heading 6104, or a skirt described in heading 6104, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 16. A change to subheading 6104.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.217 Singapore (B) with respect to a garment described in heading 6102, a jacket or a blazer described in heading 6104, or a skirt described in heading 6104, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 17. A change to subheading 6104.31 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 18. A change to subheading 6104.32 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 19. A change to subheading 6104.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 20. A change to subheading 6104.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 21. A change to tariff item 6104.39.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 22. A change to subheading 6104.41 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 23. A change to subheading 6104.42 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 24. A change to subheading 6104.43 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.218 Singapore 25. A change to subheading 6104.44 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 26. A change to subheading 6104.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 27. A change to subheading 6104.51 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 28. A change to subheading 6104.52 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 29. A change to subheading 6104.53 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 30. A change to subheading 6104.59 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 31. A change to tariff item 6104.59.40 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 32. A change to tariff item 6104.59.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 33. A change to subheading 6104.61 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.219 Singapore 34. A change to subheading 6104.62 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 35. A change to subheading 6104.63 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 36. A change to subheading 6104.69 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 37. A change to heading 6105 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 38. A change to heading 6106 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 39. A change to subheading 6107.11 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 40. A change to subheading 6107.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 41. A change to subheading 6107.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 42. A change to subheading 6107.21 from: (A) tariff item 6002.92.10 provided that the good, exclusive of collar, cuffs, waistband or elastic, is wholly of such fabric and the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, or (B) any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 43. A change to subheading 6107.22 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 44. A change to subheading 6107.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 45. A change to subheading 6107.91 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. [TCR 46 deleted.] 47. A change to subheading 6107.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.220 Singapore 48. A change to subheading 6108.11 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 49. A change to subheading 6108.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 50. A change to subheading 6108.21 from: (A) tariff item 6002.92.10 provided that the good, exclusive of waistband, elastic or lace, is wholly of such fabric and the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, or (B) any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 51. A change to subheading 6108.22 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 52. A change to subheading 6108.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 53. A change to subheading 6108.31 from: (A) tariff items 6006.21.10, 6006.22.10, 6006.23.10 or 6006.24.10 provided that the good, exclusive of collar, cuffs, waistband, elastic or lace, is wholly of such fabric and the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, or (B) any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 54. A change to subheading 6108.32 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 55. A change to subheading 6108.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 56. A change to subheading 6108.91 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 57. A change to subheading 6108.92 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 58. A change to subheading 6108.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 59. A change to headings 6109 through 6111 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.221 Singapore 60. A change to subheadings 6112.11 through 6112.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 61. A change to subheading 6112.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) with respect to a garment described in heading 6101, 6102, 6201 or 6202, of wool, fine animal hair, cotton or man-made fibers, imported as part of a ski-suit of this subheading any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 62. A change to subheading 6112.31 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 63. A change to subheading 6112.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 64. A change to subheading 6112.41 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 65. A change to subheading 6112.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 66. A change to headings 6113 through 6117 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. Chapter 62. Chapter rule 1: Except for fabrics classified in 5408.22.10, 5408.23.11, 5408.23.21, and 5408.24.10, the fabrics identified in the following sub-headings and headings, when used as visible lining material in certain men's and women's suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers, and similar articles, must be both formed from yarn and finished in the territory of a Party: 5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.35 through 6005.44 or 6006.10 through 6006.44. Chapter rule 2: Apparel goods of this chapter, shall be considered to originate if they are both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both and if the fabric of the outer shell, exclusive of collars or cuffs, is wholly of one or more of the following: (A) Velveteen fabrics of subheading 5801.23, containing 85 per cent or more by weight of cotton; (B) Corduroy fabrics of subheading 5801.22, containing 85 per cent or more by weight of cotton and containing more than 7.5 wales per centimeter; (C) Fabrics of subheading 5111.11 or 5111.19, if hand-woven, with a loom width of less than 76 cm, woven in the United Kingdom in accordance with the rules and regulations of the Harris Tweed Association, Ltd., and so certified by the Association; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.222 Singapore (D) Fabrics of subheading 5112.30, weighing not more than 340 grams per square meter, containing wool, not less than 20 per cent by weight of fine animal hair and not less than 15 per cent by weight of man-made staple fibers; or (E) Batiste fabrics of subheading 5513.11 or 5513.21, of square construction, of single yarns exceeding 76 metric count, containing between 60 and 70 warp ends and filling picks per square centimeter, of a weight not exceeding 110 grams per square meter. Chapter rule 3: For purposes of determining the origin of a good of this chapter, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff A change requirements set out in the rule for that good. If the rule requires that the good must also satisfy the tariff A change requirements for visible lining fabrics listed in chapter rule 1 to this chapter, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings. 1. A change to subheadings 6201.11, 6201.12 or 6201.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 2. A change to subheading 6201.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 3. A change to subheading 6201.91 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 4. A change to subheading 6201.92 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 5. A change to subheading 6201.93 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 6. A change to subheading 6201.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.223 Singapore 7. A change to subheading 6202.11 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 8. A change to subheading 6202.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 9. A change to subheading 6202.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 10. A change to subheading 6202.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 11. A change to subheading 6202.91 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 12. A change to subheading 6202.92 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 13. A change to subheading 6202.93 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.224 Singapore 14. A change to subheading 6202.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 15. A change to subheading 6203.11 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 16. A change to subheading 6203.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 17. A change to subheading 6203.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 18. A change to tariff item 6203.19.50 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 19. A change to tariff item 6203.19.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. [TCR 20 deleted.] 21. A change to subheading 6203.22 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) with respect to a garment described in heading 6201 or a jacket or a blazer described in heading 6203, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 22. A change to subheading 6203.23 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.225 Singapore (B) with respect to a garment described in heading 6201 or a jacket or a blazer described in heading 6203, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 23. A change to subheading 6203.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) with respect to a garment described in heading 6201 or a jacket or a blazer described in heading 6203, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 24. A change to subheading 6203.31 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 25. A change to subheading 6203.32 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 26. A change to subheading 6203.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 27. A change to subheading 6203.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, Chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 28. A change to tariff item 6203.39.50 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.226 Singapore 29. A change to tariff item 6203.39.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 30. A change to subheading 6203.41 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 31. A change to subheading 6203.42 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 32. A change to subheading 6203.43 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 33. A change to subheading 6203.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 34. A change to subheading 6204.11 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 35. A change to subheading 6204.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 36. A change to subheading 6204.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 37. A change to subheading 6204.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.227 Singapore 38. A change to tariff item 6204.19.40 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 39. A change to tariff item 6204.19.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 40. A change to subheadings 6204.21 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) with respect to a garment described in heading 6202, a jacket or a blazer described in heading 6204, or a skirt described in heading 6204, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 41. A change to subheadings 6204.22 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) with respect to a garment described in heading 6202, a jacket or a blazer described in heading 6204, or a skirt described in heading 6204, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 42. A change to subheadings 6204.23 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) with respect to a garment described in heading 6202, a jacket or a blazer described in heading 6204, or a skirt described in heading 6204, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 43. A change to subheadings 6204.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) with respect to a garment described in heading 6202, a jacket or a blazer described in heading 6204, or a skirt described in heading 6204, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 44. A change to subheading 6204.31 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.228 Singapore (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 45. A change to subheading 6204.32 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 46. A change to subheading 6204.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 47. A change to subheading 6204.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 48. A change to tariff item 6204.39.60 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 49. A change to tariff item 6204.39.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 50. A change to subheading 6204.41 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 51. A change to subheading 6204.42 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 52. A change to subheading 6204.43 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 53. A change to subheading 6204.44 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 54. A change to subheading 6204.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.229 Singapore 55. A change to subheading 6204.51 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 56. A change to subheading 6204.52 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 57. A change to subheading 6204.53 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 58. A change to subheading 6204.59 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 59. A change to tariff item 6204.59.40 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 60. A change to subheading 6204.61 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 61. A change to subheading 6204.62 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 62. A change to subheading 6204.63 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 63. A change to subheading 6204.69 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.230 Singapore [TCR 64 deleted.] Subheading rule: Men's or boys' shirts of cotton or man-made fibers shall be considered to originate if they are both cut and assembled in the territory of Singapore or of the United States, or both and if the fabric of the outer shell, exclusive of collars or cuffs, is wholly of one or more of the following: (a) Fabrics of subheading 5208.21, 5208.22, 5208.29, 5208.31, 5208.32, 5208.39, 5208.41, 5208.42, 5208.49, 5208.51, 5208.52 or 5208.59, of average yarn number exceeding 135 metric; (b) Fabrics of subheading 5513.11 or 5513.21, not of square construction, containing more than 70 warp ends and filling picks per square centimeter, of average yarn number exceeding 70 metric; (c) Fabrics of subheading 5210.21 or 5210.31, not of square construction, containing more than 70 warp ends and filling picks per square centimeter, of average yarn number exceeding 70 metric; (d) Fabrics of subheading 5208.22 or 5208.32, not of square construction, containing more than 75 warp ends and filling picks per square centimeter, of average yarn number exceeding 65 metric; (e) Fabrics of subheading 5407.81, 5407.82 or 5407.83, weighing less than 170 grams per square meter, having a dobby weave created by a dobby attachment; (f) Fabrics of subheading 5208.42 or 5208.49, not of square construction, containing more than 85 warp ends and filling picks per square centimeter, of average yarn number exceeding 85 metric; (g) Fabrics of subheading 5208.51, of square construction, containing more than 75 warp ends and filling picks per square centimeter, made with single yarns, of average yarn number 95 or greater metric; (h) Fabrics of subheading 5208.41, of square construction, with a gingham pattern, containing more than 85 warp ends and filling picks per square centimeter, made with single yarns, of average yarn number 95 or greater metric, and characterized by a check effect produced by the variation in color of the yarns in the warp and filling; or (i) Fabrics of subheading 5208.41, with the warp colored with vegetable dyes, and the filling yarns white or colored with vegetable dyes, of average yarn number greater than 65 metric. 65. A change to subheading 6205.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 66. A change to subheading 6205.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 67. A change to subheading 6205.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 68. A change to headings 6206 through 6210 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 69. A change to subheading 6211.11 or subheading 6211.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 70. A change to subheading 6211.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.231 Singapore (A) the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both, and (B) with respect to a garment described in heading 6101, 6102, 6201 or 6202, of wool, fine animal hair, cotton or man-made fibers, imported as part of a ski-suit of this subheading any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 71. A change to subheadings 6211.32 through 6211.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 72. A change to subheading 6212.10 from any other chapter, except from headings 5208 through 5212, 5407 through 5408, 5512 through 5516, 5803 through 5804, 5806 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 72A. A change to subheading 6212.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5313 through 5311, chapter 54, or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 73. A change to subheading 6212.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5313 through 5311, chapter 54, or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 73A. A change to subheading 6212.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5313 through 5311, chapter 54, or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 74. A change to headings 6213 through 6217 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. Chapter 63. 1. A change to headings 6301 through 6303 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 2. A change to tariff item 6303.92.10 from tariff items 5402.43.10 or 5402.52.10 or any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or heading 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 3. A change to headings 6304 through 6308 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. 4. A change to 6309 from any other heading. 5. A change to heading 6310 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or heading 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Singapore or of the United States, or both. Chapter 64. 1. A change to subheadings 6401.10 through 6401.99 from any other heading, except from headings 6402 through 6405 or subheading 6406.10, provided there is a regional value content of not less than 55 percent based on the build-up method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.232 Singapore 2. A change to subheadings 6402.12 through 6402.99 from any other heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 3. A change to subheading 6403.12 through 6403.99 from any other heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 4. A change to subheading 6404.11 from any other heading, except from subheading 6406.10, provided there is a regional value content of not less than 55 percent based on the build-up method. 4A. A change to subheading 6404.19 from any other heading except from headings 6401 through 6403, 6405 or subheading 6406.10, provided there is a regional value content of not less than 55 percent based on the build-up method. 4B. A change to subheading 6404.20 from any other heading, provided there is a regional value content of not less than 35 percent based on build-up method or 45 percent based on the build-down method. 5. A change to subheadings 6405.10 through 6405.90 from any other heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 6. A change to subheading 6406.10 from any other heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 7. A change to subheadings 6406.20 through 6406.90 from any other chapter. Chapter 65. 1. A change to headings 6501 through 6502 from any other chapter. [TCR 2 deleted.] 3. A change to heading 6504 from any other heading, except from headings 6505 through 6507. 4. A change to heading 6505 from any other heading, except from headings 6504 or 6506 through 6507. 5. A change to heading 6506 from any other heading, except from headings 6505 or 6507. 6. A change to heading 6507 from any other heading. Chapter 66. 1. A change to heading 6601 from any other heading, except from a combination of both (a) subheading 6603.20 and (b) headings 3920 through 3921, 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, 5602 through 5603, 5801 through 5811, 5901 through 5911 or 6001 through 6006. 2. A change to heading 6602 from any other heading. 3. A change to heading 6603 from any other chapter. Chapter 67. 1. (A) A change to heading 6701 from any other heading; or (B) A change to articles of feather or down of heading 6701 from feathers or down. 2. A change to headings 6702 through 6704 from any other heading, including another heading within that group. Chapter 68. 1. A change to headings 6801 through 6808 from any other heading, including another heading within that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.233 Singapore 2. A change to subheadings 6809.11 through 6810.19 from any other heading, including another heading within that group. 3. A change to subheading 6810.91 from any other subheading. 4. A change to subheading 6810.99 from any other heading. 5. A change to heading 6811 from any other heading. 6. A change to subheading 6812.80 from any other subheading. 7. A change to subheading 6812.91 from any other subheading. 8. A change to subheadings 6812.92 through 6812.93 from any other subheading outside that group. 8A. A change to subheading 6812.99 from any other heading. 9. A change to headings 6813 through 6814 from any other heading, including another heading within that group. 10. A change to subheadings 6815.10 through 6815.99 from any other subheading, including any subheading within that group. Chapter 69. 1. A change to headings 6901 through 6914 from any other chapter. Chapter 70. 1. A change to heading 7001 from any other heading. 2. A change to subheading 7002.10 from any other heading. 3. A change to subheading 7002.20 from any other chapter. 4. A change to subheading 7002.31 from any other heading. 5. A change to subheadings 7002.32 through 7002.39 from any other chapter. 6. A change to heading 7003 from any other heading, except from headings 7004 through 7009. 7. A change to heading 7004 from any other heading, except from headings 7003 or 7005 through 7009. 8. A change to heading 7005 from any other heading, except from headings 7003 through 7004 or 7006 through 7009. 9. A change to heading 7006 from any other heading, except from headings 7003 through 7005 or 7007 through 7009. 10. A change to heading 7007 from any other heading, except from headings 7003 through 7006 or 7008 through 7009. 11. A change to heading 7008 from any other heading, except from headings 7003 through 7007 or 7009. 12. A change to heading 7009 from any other heading, except from headings 7003 through 7008. 13. A change to heading 7010 from any other heading, except from headings 7007 through 7009 or 7011 through 7020. 14. A change to heading 7011 from any other heading, except from headings 7007 through 7010 or 7012 through 7020. [TCR 15 deleted.] 16. A change to heading 7013 from any other heading, except from headings 7007 through 7011 or 7014 through 7020. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.234 Singapore 17. A change to heading 7014 from any other heading, except from headings 7007 through 7013 or 7015 through 7020. 18. A change to heading 7015 from any other heading, except from headings 7007 through 7014 or 7016 through 7020. 19. A change to heading 7016 from any other heading, except from headings 7007 through 7015 or 7017 through 7020. 20. A change to heading 7017 from any other heading, except from headings 7007 through 7016 or 7018 through 7020. 21. A change to heading 7018 from any other heading, except from headings 7007 through 7017 or 7019 through 7020. 22. A change to heading 7019 from any other heading, except from headings 7007 through 7018 or 7020. 23. A change to heading 7020 from any other heading, except from headings 7007 through 7019. Chapter 71. 1. A change to heading 7101 from any other heading, except from heading 0307. 2. A change to headings 7102 through 7103 from any other chapter. 3. A change to headings 7104 through 7105 from any other heading, including another heading within that group. 4. A change to headings 7106 through 7111 from any other chapter. 5. A change to heading 7112 from any other heading. 6. A change to heading 7113 from any other heading, except from headings 7114 through 7117. 7. A change to heading 7114 from any other heading, except from headings 7113 or 7115 through 7117. 8. A change to heading 7115 from any other heading, except from headings 7113 through 7114 or 7116 through 7117. 9. A change to heading 7116 from any other heading, except from headings 7113 through 7115 or 7117. 10. A change to heading 7117 from any other heading, except from headings 7113 through 7116. 11. A change to heading 7118 from any other heading. Chapter 72. 1. A change to heading 7201 from any other heading. 2. A change to subheadings 7202.11 through 7202.19 from any other heading. 3. A change to subheading 7202.21 from any other chapter. 4. A change to subheadings 7202.29 through 7202.49 from any other heading. 5. A change to subheading 7202.50 from any other chapter. 6. A change to subheadings 7202.60 through 7202.70 from any other heading. 7. A change to subheading 7202.80 from any other chapter. 8. A change to subheadings 7202.91 through 7202.99 from any other heading. 9. A change to headings 7203 through 7206 from any other heading, including another heading within that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.235 Singapore 10. A change to heading 7207 from any other heading except from heading 7206. 11. A change to heading 7208 from any other heading. 12. A change to heading 7209 from any other heading except from headings 7208 or 7211. 13. A change to heading 7210 from any other heading except from headings 7208 through 7211. 14. A change to heading 7211 from any other heading except from headings 7208 through 7209. 15. A change to heading 7212 from any other heading except from headings 7208 through 7211. 16. A change to heading 7213 from any other heading. 17. A change to heading 7214 from any other heading except from heading 7213. 18. A change to heading 7215 from any other heading except from headings 7213 through 7214. 19. A change to heading 7216 from any other heading except from headings 7208 through 7215. 20. A change to heading 7217 from any other heading except from headings 7213 through 7215. 21. A change to heading 7218 from any other heading. 22. A change to heading 7219 from any other heading except from heading 7220. 23. A change to heading 7220 from any other heading except from heading 7219. 24. A change to heading 7221 from any other heading except from heading 7222. 25. A change to heading 7222 from any other heading except from heading 7221. 26. A change to heading 7223 from any other heading except from headings 7221 through 7222. 27. A change to heading 7224 from any other heading. 28. A change to heading 7225 from any other heading except from heading 7226. 29. A change to heading 7226 from any other heading except from heading 7225. 30. A change to heading 7227 from any other heading except from heading 7228. 31. A change to heading 7228 from any other heading except from heading 7227. 32. A change to heading 7229 from any other heading except from headings 7227 through 7228. Chapter 73. 1. A change to headings 7301 through 7314 from any other heading, including another heading within that group. 2. (A) A change to subheadings 7315.11 or 7315.12 from any other heading; or (B) A change to subheadings 7315.11 or 7315.12 from subheading 7315.19, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.236 Singapore (2) 45 percent based on the build-down method. 3. A change to subheading 7315.19 from any other subheading. 4. (A) A change to subheadings 7315.20 through 7315.89 from any other heading; or (B) A change to subheadings 7315.20 through 7315.89 from subheading 7315.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 5. A change to subheading 7315.90 from any other subheading. 6. A change to heading 7316 from any other heading except from headings 7312 or 7315. 7. A change to headings 7317 through 7320 from any other heading, including another heading within that group. 8. (A) A change to subheadings 7321.11 through 7321.89 from any other heading; or (B) A change to subheadings 7321.11 through 7321.89 from subheading 7321.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 9. A change to subheading 7321.90 from any other heading. 10. A change to heading 7322 from any other heading. 11. A change to heading 7323 from any other heading. 12. A change to subheadings 7324.10 through 7324.90 from any other subheading., including another subheading within that group. 13. A change to heading 7325 from any other heading. 14. A change to subheadings 7326.11 through 7326.20 from any other heading. 15. A change to subheading 7326.90 from any other heading except from heading 7325. Chapter 74. 1. A change to headings 7401 through 7403 from any other heading, including another heading within that group. 2. No change in tariff classification for goods of heading 7404, provided the waste and scrap or wholly obtained or produced entirely in the territory of Singapore or of the United States. 3. A change to headings 7405 through 7407 from any other heading, including another heading within that group. 4. A change to heading 7408 from any other heading, except from heading 7407. 5. A change to heading 7409 from any other heading. 6. A change to heading 7410 from any other heading, except from plate, sheet or strip of heading 7409 having a thickness of less than 5 mm. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.237 Singapore 7. A change to headings 7411 through 7418 from any other heading, including another heading within that group. 8. A change to subheadings 7419.10 through 7419.99 from any other subheading, including another subheading within that group. Chapter 75. 1. A change to headings 7501 through 7505 from any other heading, including another heading within that group. 2. (A) A change to heading 7506 from any other heading; or (B) A change to foil not exceeding 0.15 mm in thickness from any other good of heading 7506, provided that there has been a reduction in thickness of not less than 50 percent. 3. A change to subheadings 7507.11 through 7507.20 from any other subheading, including another subheading within that group. 4. A change to subheadings 7508.10 through 7508.90 from any other subheading, including another subheading within that group Chapter 76. 1. A change to headings 7601 through 7604 from any other heading, including another heading within that group. 2. A change to heading 7605 from any other heading, except from heading 7604. 3. A change to subheading 7606.11 from any other heading. 4. A change to subheading 7606.12 from any other heading, except from headings 7604 or 7605. 5. A change to subheading 7606.91 from any other heading. 6. A change to subheading 7606.92 from any other heading, except from headings 7604 or 7605. 7. A change to heading 7607 from any other heading. 8. A change to heading 7608 from any other heading, except from heading 7609. 9. A change to heading 7609 from any other heading, except from heading 7608. 10. A change to headings 7610 through 7613 from any other heading, including another heading within that group. 11. A change to subheading 7614.10 from any other heading. 12. A change to subheading 7614.90 from any other heading, except from headings 7604 through 7605. 13. A change to headings 7615 through 7616 from any other heading, including another heading within that group. Chapter 78. 1. A change to headings 7801 through 7803 from any other heading, including another heading within that group. 2. A change to heading 7804 from any other heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. [TCR 13 deleted.] 4. (A) A change to bars, rods, profiles or wire of heading 7806 from other goods of heading 7806 or from any other heading; or (B) A change to tubes, pipes and tube or pipe fittings of heading 7806 from any other goods of heading 7806 or from any other heading, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.238 Singapore (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method; or (C) A change to other goods of heading 7806 from any other heading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. Chapter 79. 1. A change to headings 7901 through 7905 from any other heading, including another heading within that group, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 2. (A) A change to tubes, pipes and tube or pipe fittings of heading 7907 from any other goods of heading 7907 or from any other heading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method; or (B) A change to other goods of heading 7907 from any other heading. Chapter 80. 1. A change to heading 8001 from any other heading. 2. A change to headings 8002 through 8003 from any other heading, including another heading within that group, provided there is a regional value content of not less than: (A) 35 percent based on the build-up method, or (B) 45 percent based on the build-down method. 3. (A) A change to plates, sheet or strip (including foil) of tin of heading 8007 from other goods of heading 8007 or from any other heading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method; or (B) A change to tubes, pipes and tube or pipe fittings of heading 8007 from other goods of heading 8007 or from any other heading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method; or (C) A change to other goods of heading 8007 from any other heading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. Chapter 81. 1. A change to subheadings 8101.10 through 8101.94 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.239 Singapore 2. A change to subheading 8101.96 from any other subheading. 3. A change to subheading 8101.97 from any other chapter. 4. (A) A change to bars, rods (other than those obtained simply by sintering), profiles, plates, sheets, strip or foil of subheading 8101.99 from any other goods of subheading 8101.99 or from any other subheading; or (B) A change to other goods of subheading 8101.99 from any other heading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 5. A change to subheading 8102.10 from any other heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 6. A change to subheading 8102.94 from any other heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 7. A change to subheadings 8102.95 through 8102.96 from any other subheading, including another subheading within that group. 8. A change to subheading 8102.97 from any other heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 9. A change to subheadings 8102.99 through 8103.90 from any other subheading, including another subheading within that group. 10. A change to subheadings 8104.11 through 8104.19 from any other chapter. 11. A change to subheadings 8104.30 through 8105.90 from any other subheading, including another subheading within that group. 12. A change to heading 8106 from any other heading. 13. A change to subheadings 8107.20 through 8107.90 from any other subheading, including another subheading within that group. 14. A change to subheadings 8108.20 through 8108.30 from any other chapter. 15. A change to subheadings 8108.90 through 8110.90 from any other subheading, including another subheading within that group. 16. A change to heading 8111 from any other chapter. 17. A change to subheadings 8112.12 through 8112.19 from any other chapter. 18. (A) A change to unwrought germanium or vanadium, germanium or vanadium waste, scrap or powders of subheading 8112.92 from any other good or subheading 8112.92 or from any other subheading; or (B) A change to other goods of subheading 8112.92 from any other subheading. 18A. (A)A change to articles of vanadium or germanium of subheading 8112.99 from any other goods of subheading 8112.99 or from any other subheading; or (B) A change to other goods of subheading 8112.99 from any other subheading. 19. A change to heading 8113 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.240 Singapore Chapter 82. 1. A change to headings 8201 through 8215 from any other chapter. Chapter 83. 1. (A) A change to subheadings 8301.10 through 8301.40 from any other chapter; or (B) A change to subheadings 8301.10 through 8301.40 from subheading 8301.60, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 2. A change to subheadings 8301.50 through 8301.70 from any other chapter. 3. A change to subheadings 8302.10 through 8302.60 from any other subheading, including another subheading within that group. 4. A change to headings 8303 through 8304 from any other heading, including another heading within that group. 5. A change to subheadings 8305.10 through 8305.90 from any other subheading, including another subheading within that group. 6. A change to headings 8306 through 8307 from any other heading, including another heading within that group. 7. A change to subheadings 8308.10 through 8308.90 from any other subheading, including another subheading within that group. 8. A change to headings 8309 through 8310 from any other heading, including another heading within that group. 9. A change to subheadings 8311.10 through 8311.90 from any other subheading, including another subheading within that group. Chapter 84. 1. A change to subheadings 8401.10 through 8401.30 from any other subheading, including another subheading within that group. 2. A change to subheading 8401.40 from any other heading. (A) A change to subheading 8402.11 from any other heading; or (B) A change to subheading 8402.11 from subheading 8402.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 3. A change to subheading 8402.12 from any other subheading, except from subheading 8402.11. 4. (A) A change to subheading 8402.19 from any other heading; or (B) A change to subheading 8402.19 from subheading 8402.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 5. A change to subheading 8402.20 from any other subheading. 6. (A) A change to subheading 8402.90 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.241 Singapore (B) No required change in tariff classification to subheading 8402.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 7. A change to subheading 8403.10 from any other subheading. 8. A change to subheading 8403.90 from any other heading. 9. A change to subheading 8404.10 from any other subheading. 10. (A) A change to subheading 8404.20 from any other heading; or (B) A change to subheading 8404.20 from subheading 8404.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 11. A change to subheading 8404.90 from any other heading. 12. A change to subheading 8405.10 from any other subheading. 13. A change to subheading 8405.90 from any other heading. 14. A change to subheading 8406.10 from any other subheading. 15. A change to subheadings 8406.81 through 8406.82 from any other subheading outside that group. 16. (A) A change to subheading 8406.90 from any other heading; or (B) No required change in tariff classification to subheading 8406.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 17. A change to heading 8407 from any other heading. 18. A change to heading 8408 from any other heading. 19. A change to subheading 8409.10 from any other heading. 20. (A) A change to subheadings 8409.91 or 8409.99 from any other heading; or (B) No required change in tariff classification to subheadings 8409.91 or 8409.99, provided there is a regional value content of not less than 30 percent based on the build-up method. 21. A change to subheadings 8410.11 through 8410.13 from any other subheading, except from subheadings within that group. 22. (A) A change to subheading 8410.90 from any other heading; or (B) No required change in tariff classification to subheading 8410.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.242 Singapore (2) 45 percent based on the build-down method. 23. A change to subheadings 8411.11 through 8411.82 from any other subheading, except from subheadings within that group. 24. (A) A change to subheading 8411.91 from any other heading; or (B) No required change in tariff classification to subheading 8411.91, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 25. (A) A change to subheading 8411.99 from any other heading; or (B) No required change in tariff classification to subheading 8411.99, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 26. A change to subheadings 8412.10 through 8412.80 from any other subheading, including another subheading within that group. 27. (A) A change to subheading 8412.90 from any other heading; or (B) No required change in tariff classification to subheading 8412.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 28. A change to subheadings 8413.11 through 8413.82 from any other subheading, including another subheading within that group. 29. (A) A change to subheadings 8413.91 or 8413.92 from any other heading; or (B) No required change in tariff classification to subheadings 8413.91 or 8413.92, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 30. A change to subheadings 8414.10 through 8414.80 from any other subheading, including another subheading within that group. 31. (A) A change to subheading 8414.90 from any other subheading; or (B) No required change in tariff classification to subheading 8414.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 32. A change to subheadings 8415.10 through 8415.83 from any other subheading, including another subheading within that group. 33. (A) A change to subheading 8415.90 from any other subheading; or (B) No required change in tariff classification to subheading 8415.90, provided there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.243 Singapore (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 34. A change to subheadings 8416.10 through 8416.30 from any other subheading, including another subheading within that group. 35. (A) A change to subheading 8416.90 from any other heading; or (B) No required change in tariff classification to subheading 8416.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 36. A change to subheadings 8417.10 through 8417.80 from any other subheading, including another subheading within that group. 37. A change to subheading 8417.90 from any other heading. 38. A change to subheadings 8418.10 through 8418.91 from any other subheading, including another subheading within that group. 39. A change to subheading 8418.99 from any other heading. 40. A change to subheadings 8419.11 through 8419.89 from any other subheading, including another subheading within that group. 41. (A) A change to subheading 8419.90 from any other heading, except from headings 7303 through 7306 and 8501; or (B) No required change in tariff classification to subheading 8419.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 42. A change to subheading 8420.10 from any other subheading. 43. (A) A change to subheading 8420.91 from any other heading; or (B) No required change in tariff classification to subheading 8420.91, provided there is a regional value content of not less than 40 percent. 44. (A) A change to subheading 8420.99 from any other heading; or (B) No required change in tariff classification to subheading 8420.99, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 45. A change to subheadings 8421.11 through 8421.91 from any other subheading, including another subheading within that group. 46. (A) A change to subheading 8421.99 from any other heading; or (B) No required change in tariff classification to subheading 8421.99, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.244 Singapore 47. A change to subheadings 8422.11 through 8422.40 from any other subheading, including another subheading within that group. 48. A change to subheading 8422.90 from any other heading. 49. A change to subheadings 8423.10 through 8423.82 from any other subheading, including another subheading within that group. 50. A change to subheading 8423.89 from any other heading. 51. (A) A change to subheading 8423.90 from any other heading; or (B) No required change in tariff classification to subheading 8423.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 52. A change to subheadings 8424.10 through 8424.89 from any other subheading, including another subheading within that group. 53. A change to subheading 8424.90 from any other heading, except from subheadings 8414.40 or 8414.80. 54. A change to subheadings 8425.11 through 8430.69 from any other subheading, including another subheading within that group. 55. A change to heading 8431 from any other heading. 56. A change to subheadings 8432.10 through 8432.80 from any other subheading, including another subheading within that group. 57. A change to subheading 8432.90 from any other heading. 58. A change to subheadings 8433.11 through 8433.60 from any other subheading, including another subheading within that group. 59. A change to subheading 8433.90 from any other heading. 60. A change to subheading 8434.10 from any other subheading. 61. A change to subheading 8434.20 from any other subheading. 62. A change to subheading 8434.90 from any other heading. 63. A change to subheading 8435.10 from any other subheading. 64. A change to subheading 8435.90 from any other heading. 65. A change to subheadings 8436.10 through 8436.80 from any other subheading, including another subheading within that group. 66. A change to subheading 8436.91 from any other heading. 67. A change to subheading 8436.99 from any other heading. 68. A change to subheading 8437.10 from any other subheading. 69. A change to subheading 8437.80 from any other subheading. 70. A change to subheading 8437.90 from any other heading. 71. A change to subheadings 8438.10 through 8438.80 from any other subheading, including another subheading within that group. 72. A change to subheading 8438.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.245 Singapore 73. A change to subheadings 8439.10 through 8439.30 from any other subheading, including another subheading within that group. 74. A change to subheading 8439.91 from any other heading. 75. A change to subheading 8439.99 from any other heading. 76. A change to subheading 8440.10 from any other subheading. 77. A change to subheading 8440.90 from any other heading. 78. A change to subheadings 8441.10 through 8441.80 from any other subheading, including another subheading within that group. 79. A change to subheading 8441.90 from any other heading. 80. A change to subheading 8442.30 from any other subheading. 81. A change to subheading 8442.40 from any other heading. 82. A change to subheading 8442.50 from any other heading. 83. (A) A change to subheadings 8443.11 through 8443.19 from any other subheading outside that group, except from machines for uses ancillary to printing of subheading 8443.91; or (B) A change to subheadings 8443.11 through 8443.19 from machines for uses ancillary to printing in subheading 8443.91, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 83A. A change to subheading 8443.31 from any other subheading. 83B. A change to subheading 8443.32 from any other subheading. 83C. A change to subheading 8443.39 from any other subheading. 84. (A) A change to machines for uses ancillary to printing of subheading 8443.91 from any other good of subheading 8443.91 or from any other subheading, except from subheadings 8443.11 through 8443.39; or (B) No required change in tariff classification to machines for uses ancillary to printing of subheading 8443.91, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method; or (C) A change to any other good of subheading 8443.91 from any other heading. 85. (A) A change to subheading 8443.99 from any other subheading; or (B) No change in tariff classification required, provided that there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 86. A change to heading 8444 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.246 Singapore 87. A change to headings 8445 through 8447 from any other heading, except from headings within that group. 88. A change to subheading 8448.11 from any other subheading. 89. A change to subheading 8448.19 from any other subheading. 90. A change to subheading 8448.20 from any other heading. 91. A change to subheadings 8448.31 through 8448.59 from any other heading. 92. A change to heading 8449 from any other heading. 93. A change to subheadings 8450.11 through 8450.20 from any other subheading,, including another subheading within that group. 94. A change to subheading 8450.90 from any other heading. 95. A change to subheadings 8451.10 through 8451.80 from any other subheading, including another subheading within that group. 96. A change to subheading 8451.90 from any other heading. 97. A change to subheadings 8452.10 through 8452.29 from any other subheading, except from subheadings within that group. 98. A change to subheading 8452.30 from any other subheading. [99. Rule deleted.] 100. (A) A change to furniture, bases and covers for sewing machines, and parts thereof of subheading 8452.90 from any other good within that subheading, or from any other subheading; or (B) A change to any other good of subheading 8452.90 from any other heading. 101. A change to subheadings 8453.10 through 8453.80 from any other subheading, including another subheading within that group. 102. A change to subheading 8453.90 from any other heading. 103. A change to subheadings 8454.10 through 8454.30 from any other subheading, including another subheading within that group. 104. A change to subheading 8454.90 from any other heading. 105. A change to subheadings 8455.10 through 8455.30 from any other subheading, including another subheading within that group. 106. A change to subheading 8455.90 from any other heading. 107. A change to headings 8456 through 8463 from any other heading, including another heading within that group, provided there is a regional value content of not less than 65 percent based on the build-down method. 108. A change to heading 8464 from any other heading. 109. A change to heading 8465 from any other heading. 110. (A) A change to heading 8466 from any other heading; or (B) No required change in tariff classification to heading 8466, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.247 Singapore 111. A change to subheadings 8467.11 through 8467.89 from any other subheading, including another subheading within that group. 112. A change to subheadings 8467.91 through 8467.99 from any other heading, except from heading 8407. 113. A change to subheadings 8468.10 through 8468.80 from any other subheading, including another subheading within that group. 114. A change to subheading 8468.90 from any other heading. [TCRs 115-118 deleted.] 119. A change to subheading 8472.30 from any other subheading. 120. (A) A change to subheading 8472.90 from any other subheading, or (B) No required change in tariff classification to subheading 8472.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 121. (A) A change to heading 8473 from any other heading, or (B) No required change in tariff classification to heading 8473, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 122. A change to subheadings 8474.10 through 8474.80 from any other subheading, except from subheadings within that group. 123. (A) A change to subheading 8474.90 from any other heading, or (B) No required change in tariff classification to subheading 8474.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 124. A change to subheading 8475.10 from any other subheading. 125. A change to subheadings 8475.21 through 8475.29 from any other subheading, except from subheadings within that group. 126. A change to subheading 8475.90 from any other heading. 127. A change to subheadings 8476.21 through 8476.89 from any other subheading, except from subheadings within that group. 128. A change to subheading 8476.90 from any other heading. 129. A change to heading 8477 from any other heading, provided there is a regional value content of not less than 65 percent based on the build-down method. 130. A change to subheading 8478.10 from any other subheading. 131. A change to subheading 8478.90 from any other heading. 132. A change to subheadings 8479.10 through 8479.89 from any other subheading, including another subheading within that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.248 Singapore 133. A change to subheading 8479.90 from any other heading. 134. A change to heading 8480 from any other heading. 135. (A) A change to subheadings 8481.10 through 8481.80 from any other heading, or (B) A change to subheadings 8481.10 through 8481.80 from subheading 8481.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 136. A change to subheading 8481.90 from any other heading. 137. (A) A change to subheadings 8482.10 through 8482.80 from any subheading, except from subheadings within that group and inner or outer rings or races of subheading 8482.99, or (B) A change to subheadings 8482.10 through 8482.80 from inner or outer rings or races of subheading 8482.99, whether or not there is also a change from any subheading outside that group provided there is a regional value content of 50 percent based on the build-up method. 138. A change to subheading 8482.91 from any other heading. 139. A change to subheading 8482.99 from any other heading. 140. A change to subheading 8483.10 from any other subheading. 141. A change to subheading 8483.20 from any other subheading, except from subheadings 8482.10 through 8482.80. 142. (A) A change to subheading 8483.30 from any other heading, or (B) A change to subheading 8483.30 from another subheading, provided there is a regional value content of 50 percent based on the build-up method. 143. (A) A change to subheading 8483.40 from any subheading, except from subheadings 8482.10 through 8482.80, 8482.99, 8483.10 through 8483.40, 8483.60 or 8483.90; or (B) A change to subheading 8483.40 from subheadings 8482.10 through 8482.80, 8482.99, 8483.10 through 8483.40, 8483.60 or 8483.90, whether or not there is also a change from any other subheading, provided there is a regional value content of 50 percent based on the build-up method. 144. (A) A change to subheading 8483.50 from any subheading, except from subheadings 8482.10 through 8482.80, 8482.99, 8483.10 through 8483.40, 8483.60 or 8483.90; or (B) A change to subheading 8483.50 from subheadings 8482.10 through 8482.80, 8482.99, 8483.10 through 8483.40, 8483.60 or 8483.90, whether or not there is also a change from any other subheading, provided there is a regional value content of 50 percent based on the build-up method. 145. A change to subheading 8483.60 from any other subheading. 146. A change to subheading 8483.90 from any other heading. 147. A change to subheadings 8484.10 through 8484.90 from any other subheading, including another subheading within that group. 148. (A) A change to subheading 8486.10 through 8486.40 from any other subheading outside that group; or (B) No change in tariff classification required provided there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.249 Singapore (1) 35 percent on the build-up method, or (2) 45 percent on the build-down method. 149. (A) A change to subheading 8486.90 from any other heading; or (B) No change of tariff classification required provided there is a regional value content of not less than: (1) 35 percent on the build-up method, or (2) 45 percent on the build-down method. 150. A change to subheading 8487.10 from any other heading. 151. (A) A change to subheading 8487.90 from any other heading; or (B) No required change in tariff classification to subheading 8487.90, provided there is a regional value content of not less than: (1) 35 percent on the build-up method, or (2) 45 percent on the build-down method. Chapter 85. 1. (A) A change to subheading 8501.10 from any other heading, except from stators and rotors for the goods of heading 8501 in subheading 8503.00, or (B) A change to subheading 8501.10 from stators and rotors for the goods of heading 8501 in subheading 8503.00, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 2. A change to subheadings 8501.20 through 8501.64 from any other heading.. 3. A change to heading 8502 from any other heading. 4. (A) A change to heading 8503 from any other heading, or (B) No required change in tariff classification to heading 8503, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 5. A change to subheadings 8504.10 through 8504.23 from any other subheading except from subheadings 8504.10 through 8504.50. 6. (A) A change to subheading 8504.31 from any other heading, or (B) A change to subheading 8504.31 from subheading 8504.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 7. A change to subheadings 8504.32 through 8504.50 from any subheading except from subheadings 8504.10 through 8504.50. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.250 Singapore 8. (A) A change to subheading 8504.90 from any other heading, or (B) No required change in tariff classification to subheading 8504.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 9. A change to subheadings 8505.11 through 8505.20 from any other subheading, including another subheading within that group. 11. A change to subheadings 8506.10 through 8506.40 from any other subheading, including another subheading within that group. 12. A change to subheadings 8506.50 through 8506.80 from any other subheading, except from subheadings within that group. 13. A change to subheading 8506.90 from any other heading. 14. A change to subheadings 8507.10 through 8507.80 from any other subheading, including another subheading within that group. 15. A change to subheading 8507.90 from any other heading. 15A. A change to subheadings 8508.11 through 8508.60 from any other subheading. 15B. A change to subheading 8508.70 from any other heading. 16. A change to subheadings 8509.40 through 8509.80 from any other subheading, including another subheading within that group. 17. A change to subheading 8509.90 from any other heading. 18. A change to subheadings 8510.10 through 8510.30 from any other subheading, including another subheading within that group. 19. A change to subheading 8510.90 from any other heading. 20. A change to subheadings 8511.10 through 8511.80 from any other subheading, including another subheading within that group. 21. (A) A change to subheading 8511.90 from any other heading, or (B) No required change in tariff classification to subheading 8511.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 22. (A) A change to subheadings 8512.10 through 8512.40 from any other heading, or (B) A change to subheadings 8512.10 through 8512.40 from subheading 851290, provided there is also a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 23. A change to subheading 8512.90 from any other heading. 24. (A) A change to subheading 8513.10 from any other heading; or (B) A change to subheading 8513.10 from subheading 8513.90, provided there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.251 Singapore (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 25. A change to subheading 8513.90 from any other heading. 26. A change to subheadings 8514.10 through 8514.40 from any other subheading, including another subheading within that group. 27. A change to subheading 8514.90 from any other heading. 28. A change to subheadings 8515.11 through 8515.80 from any other subheading, including another subheading within that group. 29. A change to subheading 8515.90 from any other heading. 30. A change to subheadings 8516.10 through 8516.71 from any other subheading, including another subheading within that group. 31. (A) A change to subheading 8516.72 from any other subheading, except from housings for toasters of subheading 8516.90 or from subheading 9032.10; or (B) A change to subheading 8516.72 from housings for toasters of subheading 8516.90 or from subheading 9032.10, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 32. A change to subheading 8516.79 from any other subheading. 33. (A) A change to subheading 8516.80 from any other heading; or (B) A change to subheading 8516.80 from subheading 8516.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 34. (A) A change to subheading 8516.90 from any other heading; or (B) No required change in tariff classification to subheading 8516.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 35. (A) A change to subheadings 8518.10 or 8518.21 from any other heading, or (B) A change to subheadings 8518.10 or 8518.21 from subheading 8518.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 36. (A) A change to subheading 8518.22 from any other heading, or (B) A change to subheading 8518.22 from subheadings 8518.29 through 8518.90, provided there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.252 Singapore (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 37. (A) A change to subheadings 8518.29 through 8518.50 from any other heading, or (B) A change to subheadings 8518.29 through 8518.50 from subheading 8518.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 38. (A) A change to subheading 8518.90 from any other heading, or (B) No required change in tariff classification to subheading 8518.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 39. A change to subheadings 8519.20 through 8521.90 from any other subheading, including another subheading within that group. [40-46. Rules deleted.] 47. A change to subheading 8521.10 from any other subheading. 48. A change to subheading 8521.90 from any other subheading. 49. A change to subheading 8522.10 from any other heading. 50. (A) A change to subheading 8522.90 from any other heading, or (B) No required change in tariff classification to subheading 8522.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 51. (A) A change to heading 8523 from any other heading; or (B) Recording of sound or other similarly recorded phenomena onto blank or unrecorded media of heading 8523 shall confer origin whether or not there has been a change in tariff classification. [TCR 52 deleted.] 51. (A) A change to heading 8523 from any other heading; or (B) Recording of sound or other similarly recorded phenomena onto blank or unrecorded media of heading 8523 shall confer origin whether or not there has been a change in tariff classification. 53. A change to subheadings 8525.50 through 8527.60 from any other subheading outside that group, except from transmission apparatus of subheadings 8517.61 though 8517.62 and except from transmission apparatus incorporating reception apparatus of subheadings 8517.12, 8517.61 or 8517.62. 54. A change to subheadings 8525.80 through 8527.99 from any other subheading, including another subheading within that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.253 Singapore [TCR 55 deleted.] 56. A change to subheading 8528.42 from any other subheading. 57. A change to subheading 8528.49 from any other subheading, except from subheadings 7011.20, 8528.59, 8540.11 or 8540.91. 58. A change to subheading 8528.52 from any other subheading. 59. A change to subheading 8528.59 from any other subheading, except from subheadings 7011.20, 8528.49, 8540.11 or 8540.91. 60. A change to subheading 8528.62 from any other subheading. 60A. A change to subheading 8528.69 from any other subheading. 60B. A change to subheading 8528.71 from any other subheading, except from subheadings 7011.20, 8540.11 or 8540.91. 60C. A change to subheading 8528.72 from any other subheading, except from subheadings 7011.20, 8528.73, 8540.11 or 8540.91. 60D. A change to subheading 8528.73 from any other subheading. 61. A change to subheading 8529.10 from any other heading. 62. (A) A change to subheading 8529.90 from any other heading, except from subheading 8517.70; or (B) No required change in tariff classification to subheading 8529.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 63. A change to subheading 8530.10 from any other subheading. 64. A change to subheading 8530.80 from any other subheading. 65. A change to subheading 8530.90 from any other heading. 66. A change to subheading 8531.10 from any other subheading. 67. A change to subheading 8531.80 from any other subheading. 1/ 68. A change to subheading 8531.90 from any other heading. 69. A change to subheadings 8535.10 through 8536.90 from any other subheading, including another subheading within that group. 70. A change to heading 8537 from any other heading. 71. (A) A change to heading 8538 from any other heading, or (B) No required change in tariff classification to heading 8538, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 72. A change to subheading 8539.10 from any other subheading. 1/ Rule deleted for 8531.20; text of prior rule: A change to subheading[s] 8531.10 through 8531.80 from any other subheading, including another subheading within that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.254 Singapore 73. A change to subheading 8539.21 from any other subheading. 74. (A) A change to subheading 8539.22 from any other heading, or (B) A change to subheading 8539.22 from subheading 8539.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 75. (A) A change to subheading 8539.29 from any other heading, or (B) A change to subheading 8539.29 from subheading 8539.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 76. A change to subheading 8539.31 from any other subheading. 77. A change to subheading 8539.32 from any other subheading except from subheadings 8539.32 through 8539.39. 78. A change to subheading 8539.39 from any other subheading except from subheadings 8539.32 through 8539.39. 79. A change to subheading 8539.41 from any other subheading except from subheadings 8539.41 through 8539.49. 80. A change to subheading 8539.49 from any other subheading, except from subheadings 8539.41 through 8539.49. 81A. A change to subheading 8539.50 from any other subheading. 81B. A change to subheading 8539.90 from any other heading. 82. A change to subheading 8540.11 from any other subheading, except from subheadings 7011.20 or 8540.91. 83. A change to subheading 8540.12 from any other subheading. 84. (A) A change to subheading 8540.20 from any other heading; or (B) A change to subheading 8540.20 from subheadings 8540.91 through 8540.99, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 85. A change to subheadings 8540.40 through 8540.60 from any other subheading, except from subheadings within that group. 86. A change to subheadings 8540.71 through 8540.89 from any other subheading, including another subheading within that group. 87. (A) A change to subheading 8540.91 from any other heading, or (B) No required change in tariff classification to subheading 8540.91, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.255 Singapore 88. (A) A change to subheading 8540.99 from any other subheading, or (B) No required change in tariff classification to subheading 8540.99, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 88A, A change to subheading 8542.31 through 8542.90 from any other subheading, including another subheading within that group. 89. A change to subheading 8543.10 from any other subheading, except from ion implanters for doping semiconductor materials of subheading 8486.20. 1/ 90. A change to subheading 8543.20 from any other subheading. 91. A change to subheading 8543.30 from any other subheading. 92. A change to subheading 8543.70 from any other subheading, except from subheadings 8539.50 or 8523.52, or proximity cards and tags of subheading 8523.59. [TCR 93 deleted.] 94. (A) A change to subheading 8543.90 from any other heading, except from subheading 8486.90; or (B) No required change in tariff classification to subheading 8543.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 95. A change to subheadings 8544.11 through 8544.19 from any other subheading, provided there is a regional value content of not less than: (A) 35 percent based on the build-up method, or (B) 45 percent based on the build-down method. 96. (A) A change to subheading 8544.20 from any other subheading, except from subheadings 8544.11 through 8544.60 or headings 7408, 7413, 7605 or 7614; or (B) A change to subheading 8544.20 from headings 7408, 7413, 7605 or 7614, provided there is also a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 97. A change to subheadings 8544.30 through 8544.42 from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (A) 35 percent based on the build-up method, or (B) 45 percent based on the build-down method. 98. (A) A change to subheading 8544.49 from any other subheading, except from subheadings 8544.11 through 8544.60 or heading 7408, 7413, 7605 or 7614; or 1/ Text of rule for 8541-8542 deleted; previous text: A change to subheading[s] 8541.10 through 8542.90 from any other subheading, including another subheading within that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.256 Singapore (B) A change to subheading 8544.49 from headings 7408, 7413, 7605 or 7614, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 99. A change to subheading 8544.60 from any other subheading, provided there is a regional value content of not less than: (A) 35 percent based on the build-up method, or (B) 45 percent based on the build-down method. 100. A change to subheadings 8545.11 through 8547.90 from any other subheading, including another subheading within that group. 101. A change to heading 8548 from any other heading. Chapter 86 1. A change to heading 8601 from any other heading. 2. A change to heading 8602 from any other heading. 3. (A) A change to heading 8603 from any other heading, except from heading 8607; or (B) A change to heading 8603 from heading 8607, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 4. (A) A change to heading 8604 from any other heading, except from heading 8607; or (B) A change to heading 8604 from heading 8607, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 5. (A) A change to heading 8605 from any other heading except from heading 8607; or (B) A change to heading 8605 from heading 8607, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 6. (A) A change to heading 8606 from any other heading, except from heading 8607; or (B) A change to heading 8606 from heading 8607, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 7. A change to subheading 8607.11 from any other subheading, except from subheading 8607.12, and except from subheading 8607.19 when that change is pursuant to general rule of interpretation 2(a). 8. A change to subheading 8607.12 from any other subheading, except from subheading 8607.11, and except from subheading 8607.19 when that change is pursuant to general rule of interpretation 2(a). 9. A change to axles of subheading 8607.19 from parts of axles of subheading 8607.19 and a change to wheels, whether or not fitted with axles of subheading 8607.19 from parts of axles or parts of wheels of subheading 8607.19. 10. A change to subheadings 8607.21 through 8607.99 from any other heading. 11. A change to headings 8608 through 8609 from any other heading, including another heading within that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.257 Singapore Chapter 87 1. A change to heading 8701 from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 2. A change to heading 8702 from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 3. A change to heading 8703 from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 4. A change to heading 8704 from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 5. A change to heading 8705 from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 6. A change to heading 8706 from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 7. (A) A change to heading 8707 from any other chapter; or (B) A change to heading 8707 from 8708, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 30 percent based on the build-up method. 8. (A) A change to subheading 8708.10 from any other heading; or (B) A change to subheading 8708.10 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 9. (A) A change to subheading 8708.21 from any other heading; or (B) A change to subheading 8708.21 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 10. (A) A change to subheading 8708.29 from any other heading; or (B) A regional value content of not less than 30 percent based on the build-up method, whether or not there is a change in tariff classification. 11. (A) A change to brakes and servo-brakes and parts thereof of subheading 8708.30 from any other heading; or (B) A change to brakes and servo-brakes and parts thereof of subheading 8708.30 from any other good of subheadings 8708.30 or 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. [TCR 12 deleted.] 13. (A) A change to subheading 8708.40 from any other heading; or (B) A change to gear boxes of subheading 8708.40 from parts of subheading 8708.40 or from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 14. (A) A change to subheading 8708.50 from any other heading, except from subheadings 8482.10 through 8482.80, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.258 Singapore (B) A change to drive axles with differential, whether or not provided with other transmission components or to non-driving axles of subheading 8708.50 from parts of subheading 8708.50 or from subheadings 8708.99 or 8482.10 through 8482.80, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 15. (A) A change to subheading 8708.60 from any other heading except from subheadings 8482.10 through 8482.80, or (B) A change to subheading 8708.60 from subheadings 8708.99 or 8482.10 through 8482.80, whether or not there is also a change from any other heading provided there is a regional value content of not less than 30 percent based on the build-up method. [Compiler's note: subheading 8708.60 has been deleted] 16. (A) A change to subheading 8708.70 from any other heading; or (B) A change to subheading 8708.70 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 17. (A) A change to subheading 8708.80 from any other heading; or (B) A change to suspension systems of subheading 8708.80 from parts of subheading 8708.80 or from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 18. (A) A change to subheading 8708.91 from any other heading; or (B) A change to radiators of subheading 8708.91 from parts of subheading 8708.91 or from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 19. (A) A change to subheading 8708.92 from any other heading; or (B) A change to silencers and exhaust pipes of subheading 8708.92 from parts of subheading 8708.92 or from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 20. (A) A change to subheading 8708.93 from any other heading; or (B) A change to subheading 8708.93 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 21. (A) A change to subheading 8708.94 from any other heading; or (B) A change to steering wheels, steering columns and steering boxes of subheading 8708.94 from parts of subheading 8708.94 or from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 21A. (A)A change to subheading 8708.95 from any other heading; or (B) A regional value content of not less than 30 percent based on the build-up method, whether or not there is a change in tariff classification. 22. (A) A change to subheading 8708.99 from any other heading; or (B) A regional value content of not less than 30 percent based on the build-up method, whether or not there is a change in tariff classification. 23. (A) A change to subheading 8709.11 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.259 Singapore (B) A change to subheading 8709.11 from subheading 8709.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 24. (A) A change to subheading 8709.19 from any other heading; or (B) A change to subheading 8709.19 from subheading 8709.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 25. A change to subheading 8709.90 from any other heading. 26. A change to heading 8710 from any other heading. 27. (A) A change to heading 8711 from any other heading except from heading 8714; or (B) A change to heading 8711 from heading 8714, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 28. (A) A change to heading 8712 from any other heading except from heading 8714; or (B) A change to heading 8712 from heading 8714, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 29. A change to heading 8713 from any other heading. 30. A change to subheading 8714.10 from any other heading. [TCR 31 deleted,] 32. A change to subheading 8714.20 from any other heading. 33. A change to subheading 8714.91 from any other heading. 34. A change to subheading 8714.92 from any other heading. 35. A change to subheading 8714.93 from any other heading. 36. A change to subheading 8714.94 from any other heading. 37. A change to subheading 8714.95 from any other heading. 38. A change to subheading 8714.96 from any other heading. 39. (A) A change to subheading 8714.99 from any other heading; or (B) A regional value content of not less than 30 percent based on the build-up method, whether or not there is a change in tariff classification. 40. A change to heading 8715 from any other heading. 41. (A) A change to subheading 8716.10 from any other heading; or (B) A change to subheading 8716.10 from subheading 8716.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 42. (A) A change to subheading 8716.20 from any other heading; or (B) A change to subheading 8716.20 from subheading 8716.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.260 Singapore 43. (A) A change to subheading 8716.31 from any other heading; or (B) A change to subheading 8716.31 from subheading 8716.90, whether or not there is also a change from any other heading provided there is a regional value content of not less than 30 percent based on the build-up method. 44. (A) A change to subheading 8716.39 from any other heading; or (B) A change to subheading 8716.39 from subheading 8716.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 45. (A) A change to subheading 8716.40 from any other heading; or (B) A change to subheading 8716.40 from subheading 8716.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 46. (A) A change to subheading 8716.80 from any other heading; or (B) A change to subheading 8716.80 from subheading 8716.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method. 47. A change to subheading 8716.90 from any other heading. Chapter 88 1. A change to heading 8801 from any other heading. [TCR 2 deleted.] 3. (A) A change to subheading 8802.11 from any other subheading; or (B) A regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method, whether or not there is a change in tariff classification. 4. (A) A change to subheading 8802.12 from any other subheading; or (B) A regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method, whether or not there is a change in tariff classification. 5. A change to subheading 8802.20 from any other subheading. 6. A change to subheading 8802.30 from any other subheading. 7. A change to subheading 8802.40 from any other subheading. 8. A change to subheading 8802.60 from any other subheading. 9. A change to subheading 8803.10 from any other subheading. 10. A change to subheading 8803.20 from any other subheading. 11. A change to subheading 8803.30 from any other subheading. 12. A change to subheading 8803.90 from any other subheading. 13. A change to heading 8804 from any other heading. 14. (A) A change to heading 8805 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.261 Singapore (B) A regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method, whether or not there is a change in tariff classification. Chapter 89 1. (A) A change to heading 8901 from any other chapter; or (B) A change to heading 8901 from any other heading, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 2. (A) A change to heading 8902 from any other chapter; or (B) A change to heading 8902 from any other heading, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 3. A change to heading 8903 from any other heading. 4. (A) A change to heading 8904 from any other chapter; or (B) A change to heading 8904 from any other heading, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 5. (A) A change to heading 8905 from any other chapter; or (B) A change to heading 8905 from any other heading, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 6. A change to heading 8906 from any other heading. 7. A change to heading 8907 from any other heading. 8. A change to heading 8908 from any other heading. Chapter 90 1. (A) A change to subheading 9001.10 from any other chapter, except from heading 7002; or (B) A change to subheading 9001.10 from heading 7002, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 2. A change to subheadings 9001.20 through 9001.90 from any other subheading. 3. A change to subheadings 9002.11 through 9002.90 from any other subheading, except from subheading 9001.90. 4. (A) A change to subheadings 9003.11 through 9003.19 from any other heading; or (B) A change to subheadings 9003.11 through 9003.19 from subheading 9003.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 5. A change to subheading 9003.90 from any other heading. 6. (A) A change to heading 9004 from any other chapter; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.262 Singapore (B) A change to heading 9004 from any heading within chapter 90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 7. A change to subheading 9005.10 from any other subheading. 8. (A) A change to subheading 9005.80 from any subheading, except from headings 9001 through 9002 or subheading 9005.90; or (B) A change to subheading 9005.80 from subheading 9005.90, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 9. A change to subheading 9005.90 from any other heading. 10. A change to subheading 9006.30 from any other subheading. 11. (A) A change to subheading 9006.40 from any other heading; or (B) A change to subheading 9006.40 from subheading 9006.91 or 9006.99, whether or not there is also a change from any other heading, provided there is a regional value content of regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 12. A change to subheading 9006.51 from any other subheading. 13. (A) A change to subheading 9006.52 from any other heading; or (B) A change to subheading 9006.52 from subheading 9006.91 or 9006.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 14. A change to subheading 9006.53 from any other subheading. 15. (A) A change to cameras of a kind used for preparing printing plates or cylinders of subheading 9006.59 from any other good of subheading 9006.59, or from any other subheading; or (B) A change to any other good of subheading 9006.59 from any other subheading; or (C) A change to any other good of subheading 9006.59 from subheading 9006.91 or 9006.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 16. A change to subheadings 9006.61 through 9006.69 from any other subheading. 17. A change to subheadings 9006.91 through 9006.99 from any other heading. 18. A change to subheading 9006.99 from any other heading. 19. A change to subheadings 9007.10 through 9007.20 from any other subheading. 20. (A) A change to subheading 9007.91 through 9007.92 from any other heading, or (B) A regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method, whether or not there is a change in tariff classification. [21. Rule deleted.] 22. (A) A change to slide projectors of subheading 9008.50 from any other good of subheading 9008.50, or from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.263 Singapore (B) A change to slide projectors of subheading 9008.50 from subheading 9008.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method; or (C) A change to microfilm, microfiche or other microform readers, whether or not capable of providing copies, other image projectors, or photographic (other than cinematographic) enlargers and reducers from any other good of subheading 9008.50, or from any other subheading; or (D) A change to any other good of subheading 9008.50 any other subheading. 22A. A change to subheading 9008.90 from any other heading. [TCRs 23-28 deleted.] 29. A change to subheading 9010.10 from any other subheading. [TCR 30 deleted.] 31. A change to subheading 9010.50 from any other subheading, except from subheadings 9010.41 through 9010.50. 32. A change to subheading 9010.60 from any other subheading. 33. A change to subheading 9010.90 from any other heading. 34. (A) A change to subheadings 9011.10 through 9011.80 from any other heading; or (B) A change to subheadings 9011.10 through 9001.80 from subheading 9011.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 35. A change to subheading 9011.90 from any other heading. 36. A change to subheading 9012.10 from any other subheading. 37. A change to subheading 9012.90 from any other heading. 38. (A) A change to subheading 9013.10 from any other heading; or (B) A change to subheading 9013.10 from subheading 9013.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 39. A change to subheading 9013.20 from any other subheading. 40. (A) A change to subheading 9013.80 from any other heading; or (B) A change to subheading 9013.80 from subheading 9013.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 41. (A) A change to subheading 9013.90 from any other heading; or (B) A regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method, whether or not there is a change in tariff classification. 42. A change to subheading 9014.10 through 9014.80 from any other subheading. 43. A change to subheading 9014.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.264 Singapore 44. A change to subheadings 9015.10 through 9015.80 from any other subheading. 45. (A) A change to subheading 9015.90 from any other heading; or (B) A regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method, whether or not there is a change in tariff classification. 46. A change to heading 9016 from any other heading. 47. A change to subheadings 9017.10 through 9017.20 from any other subheading. 48. (A) A change to subheading 9017.30 through 9017.80 from any other heading; or (B) A change to subheadings 9017.30 through 9017.80 from subheading 9017.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 49. (A) A change to subheading 9017.90 from any other heading; or (B) A regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method, whether or not there is a change in tariff classification. 50. A change to headings 9018 through 9021 from any other heading. 51. A change to subheadings 9022.12 through 9022.14 from any other subheading, except from subheadings 9022.12 through 9022.14. 52. A change to subheadings 9022.19 through 9022.90 from any other subheading, including another subheading within that group. 53. A change to heading 9023 from any other heading. 54. A change to subheadings 9024.10 through 9024.80 from any other subheading. 55. (A) A change to subheading 9024.90 from any other heading; or (B) A regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method, whether or not there is a change in tariff classification. 56. A change to subheadings 9025.11 through 9025.80 from any other subheading, including another subheading within that group. 57. (A) A change to subheading 9025.90 from any other heading, or (B) A regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method, whether or not there is a change in tariff classification. 58. A change to heading 9026 from any other heading. 59. A change to subheadings 9027.10 through 9027.90 from any other subheading, including another subheading within that group. 60. A change to subheadings 9028.10 through 9028.30 from any other subheading. 61. (A) A change to subheading 9028.90 from any other heading, or (B) A regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method, whether or not there is a change in tariff classification. 62. (A) A change to subheading 9029.10 through 9029.20 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.265 Singapore (B) A change to subheading 9029.10 through 9029.20 from subheading 9029.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 63. (A) A change to subheading 9029.90 from any other heading, or (B) A regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method, whether or not there is a change in tariff classification. 64. A change to subheadings 9030.10 through 9030.20 from any other subheading, including another subheading within that group. 64A. A change to subheading 9030.31 from any other subheading. 64B. A change to subheading 9030.32 from any other subheading, except from subheading 9030.84. 64C. A change to subheadings 9030.33 through 9030.82 from any other subheading, including another subheading within that group. 64D. A change to subheading 9030.84 from any other subheading, except from subheading 9030.32. 64E. A change to subheadings 9030.89 through 9030.90 from any other subheading, including another subheading within that group. 65. A change to subheadings 9031.10 through 9031.20 from any other subheading. 66. A change to subheading 9031.41 from any other subheading. 67. (A) A change to profile projectors of subheading 9031.49 from any other subheading; or (B) A change to other optical instruments and appliances of subheading 9031.49 from any other subheading, except from subheading 9031.41 and from any other optical instruments and appliances of subheading 9031.49. 68. A change to subheading 9031.80 from any other subheading. 69. (A) A change to subheading 9031.90 from any other heading, or (B) A regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method, whether or not there is a change in tariff classification. 70. A change to subheadings 9032.10 through 9083.89 from any other subheading, including another subheading within that group. 71. (A) A change to subheading 9032.90 from any other subheading, or (B) A regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method, whether or not there is a change in tariff classification. 72. (A) A change to heading 9033 from any other heading, or (B) A regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method, whether or not there is a change in tariff classification. Chapter 91 1. (A) A change to subheading 9101.11 from any other chapter; or (B) A change to subheading 9101.11 from heading 9114, whether or not there is also a change from any other chapter provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.266 Singapore 2. (A) A change to electrically operated wrist-watches, whether or not incorporating a stop-watch facility, of subheading 9101.19 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method; or (B) A change to other goods of subheading 9101.19 from heading 9114, provide that there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method; or (C) A change to any good of subheading 9101.19 from any other chapter. [TCR 3 deleted.] 4. A change to subheading 9101.21 from any other heading, except from headings 9108 through 9110. 5. (A) A change to subheading 9101.29 from any other chapter; or (B) A change to subheading 9101.29 from heading 9114, whether or not there is also a change from any other chapter provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 6. A change to subheading 9101.91 from any other heading, except from headings 9108 through 9110. 7. (A) A change to subheading 9101.99 from any other chapter; or (B) A change to subheading 9101.99 from heading 9114, whether or not there is also a change from any other chapter provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 8. (A) A change to headings 9102 through 9107 from any other chapter; or (B) A change to headings 9102 through 9107 from heading 9114, whether or not there is also a change from any other chapter provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 9. A change to headings 9108 through 9110 from any other heading, including another heading within that group, provided there is a regional value content of not less than: (A) 35 percent based on the build-up method, or (B) 45 percent based on the build-down method. 10. A change to subheadings 9111.10 through 9111.80 from subheading 9111.90 or any other heading provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 11. A change to subheading 9111.90 from any other heading. 12. A change to subheading 9112.20 from subheading 9112.90 or any other heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 13. A change to subheading 9112.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.267 Singapore 14. A change to heading 9113 from any other heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 15. A change to heading 9114 from any other heading. Chapter 92 1. A change to heading 9201 from any other heading, except from heading 9209 when that change is pursuant to general rule of interpretation 2(a). 2. A change to subheading 9202.10 from any other heading, except from heading 9209 when that change is pursuant to general rule of interpretation 2(a). 3. (A) A change to subheading 9202.90 from any other chapter; or (B) A change to subheading 9202.90 from heading 9209, whether or not there is also a change from any other chapter provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 4. A change to headings 9203 through 9205 from any other heading, except from heading 9209 when that change is pursuant to general rule of interpretation 2(a). [Compiler's note: headings 9203 and 9204 were deleted from the tariff schedule] 5. (A) A change to headings 9206 through 9208 from any other chapter; or (B) A change to heading 9206 from heading 9209, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 6. A change to heading 9209 from any other heading. Chapter 93 1. (A) A change to heading 9301 from any other chapter; or (B) A change to heading 9301 from heading 9305, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 2. A change to headings 9302 through 9303 from any other heading, including another heading within that group, except from heading 9305 when that change is pursuant to general rule of interpretation 2(a). 3. (A) A change to heading 9304 from any other chapter; or (B) A change to heading 9304 from heading 9305, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 4. (A) A change to heading 9305 from any other heading; or (B) A regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method, whether or not there is a change in tariff classification. [Compiler's note: believed to apply to goods of heading 9305] 5. A change to heading 9306 from any other heading. 6. A change to heading 9307 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.268 Singapore Chapter 94 1. A change to subheadings 9401.10 through 9401.80 from any other subheading, except from subheadings 9401.10 through 9401.80, 9403.10 through 9403.89, and except from subheadings 9401.90 or 9403.90 when that change is pursuant to general rule of interpretation 2(a). 2. A change to subheading 9401.90 from any other heading. 3. A change to heading 9402 from any other heading, except from subheadings 9401.10 through 9401.80 or subheadings 9403.10 through 9403.80, and except from subheadings 9401.90 or 9403.90 when that change is pursuant to general rule of interpretation 2(a). 4. A change to subheadings 9403.10 through 9403.80 from any other subheading, except from subheadings 9401.10 through 9401.80, 9403.10 through 9403.89 and except from subheadings 9401.90 or 9403.90 when that change is pursuant to general rule of interpretation 2(a). [Compiler's note: consult U.S. Customs and Border Protection to confirm eligibility for goods of subheadings 9403.82 through 9403.89.60.] 5. A change to subheadings 9403.90 through 9404.21 from any other heading, including another heading within that group. 6. A change to subheadings 9404.29 through 9404.30 from any other chapter. 7. A change to subheading 9404.30 from any other chapter. 8. A change to subheading 9404.90 from any other chapter, except from headings 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516 or subheading 6307.90. 9. (A) A change to subheadings 9405.10 through 9405.60 from any other chapter; or (B) A change to subheadings 9405.10 through 9405.60 from subheadings 9405.91 through 9405.99, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 10. A change to subheadings 9405.91 through 9405.99 from any other heading. 11. A change to heading 9406 from any other heading. Chapter 95 [TCRs 1-3 deleted.] 4. (A) A change to heading 9503 from any other chapter; or (B) No required change in tariff classification provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. [TCRs 5-8 deleted.] 9. A change to subheadings 9504.20 through 9504.90 from any other subheading, including another subheading within that group. 10. A change to subheadings 9505.10 through 9505.90 from any other subheading, including another subheading within that group. 11. A change to subheadings 9506.11 through 9506.29 from any other subheading, including another subheading within that group. 12. A change to subheading 9506.31 from any other subheading, except from subheading 9506.39. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.269 Singapore 13. A change to subheadings 9506.32 through 9506.39 from any other subheading, including another subheading within that group. 14. A change to subheadings 9506.40 through 9506.59 from any other chapter. 15. A change to subheadings 9506.61 through 9506.62 from any other subheading, including another subheading within that group. 16. A change to subheading 9506.69 from any other chapter. 17. A change to subheadings 9506.70 through 9506.91 from any other subheading, including another subheading within that group. 18. A change to subheading 9506.99 from any other chapter. 19. A change to heading 9507 from any other chapter. 20. A change to heading 9508 from any other heading. Chapter 96 1. A change to heading 9601 through 9602 from any other heading, including another subheading within that group. 2. A change to subheading 9603.10 from any other chapter. 3. A change to subheading 9603.21 from any other heading. 4. A change to subheading 9603.29 from any other chapter. 5. A change to subheading 9603.30 from any other heading. 6. A change to subheading 9603.40 from any other chapter. 7. A change to subheadings 9603.50 through 9603.90 from any other heading. 8. A change to heading 9604 from any other heading. 9. A change to heading 9605 from any other chapter. 10. A change to subheading 9606.10 from any other heading. 11. (A) A change to subheading 9606.21 from any other chapter; or (B) A change to subheading 9606.21 from subheading 9606.30, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 12. A change to subheading 9606.22 from any other heading. 13. (A) A change to subheading 9606.29 from any other chapter; or (B) A change to subheading 9606.29 from subheading 9606.30, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 14. A change to subheading 9606.30 from any other heading. 15. (A) A change to subheadings 9607.11 through 9607.19 from any other chapter, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.270 Singapore (B) A change to subheadings 9607.11 through 9607.19 from subheading 9607.20, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 16. A change to subheading 9607.20 from any other heading. 17. (A) A change to subheadings 9608.10 through 9608.20 from any other chapter; or (B) A change to subheadings 9608.10 through 9608.20 from subheadings 9608.60 through 9608.99, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 17A. (A) A change to India ink drawing pens of subheading 9608.30 from any other good of subheading 9608.30, or from any other subheading; or (B) A change to any other good of subheading 9608.30 from any other subheading. 17B. (A) A change to subheadings 9608.40 through 9608.50 from any other chapter; or (B) A change to subheadings 9608.40 through 9608.50 from subheadings 9608.60 through 9608.99, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 18. A change to subheadings 9608.60 through 9608.99 from any other heading. 19. A change to heading 9609 from any other chapter. 20. A change to headings 9610 through 9611 from any other heading, including another subheading within that group. 21. A change to subheading 9612.10 from any other chapter. 22. A change to subheading 9612.20 from any other heading. 23. (A) A change to subheadings 9613.10 through 9613.80 from any other chapter, or (B) A change to subheadings 9613.10 through 9613.80 from subheadings 9613.90, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 24. A change to subheading 9613.90 from any other heading. [TCR 25 deleted.] 26. A change to heading 9614 from any other heading. 27. (A) A change to subheadings 9615.11 through 9615.19 from any other chapter; or (B) A change to subheadings 9615.11 through 9615.19 from subheading 9615.90, whether or not there is also a change from any other chapter provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 28. A change to subheading 9615.90 from any other heading. 29. A change to heading 9616 from any other heading. 30. A change to heading 9617 from any other chapter. 31. A change to heading 9618 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.271 Chile 32. Heading Rule 1: For the purposes of determining the origin of a good of textile materials of this heading, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the change of tariff classification requirements set out in the rule for that good. (A) A change to a good of textile wadding of heading 9619 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 55; or (B) A change to a good of textile materials other than wadding, of heading 9619 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the United States or Singapore; or (C) A change to any other good of heading 9619 from any other heading. 33. A change to heading 9620 from any other subheading. Chapter 97 1. A change to subheadings 9701.10 through 9701.90 from any other subheading, including another subheading within that group. 2. A change to headings 9702 through 9706 from any other heading, including another subheading within that group. 26. United States-Chile Free Trade Agreement. (a) Originating goods under the terms of the United States-Chile Free Trade Agreement (UCFTA) are subject to duty as provided herein. For the purposes of this note, goods of Chile, as defined in subdivisions (b) through (n) of this note, that are imported into the customs territory of the United States and entered under a provision for which a rate of duty appears in the “Special” subcolumn of column 1 followed by the symbol “CL” in parentheses are eligible for the tariff treatment and quantitative limitations set forth in the “Special” subcolumn, in accordance with sections 201 and 202 of the United States-Chile Free Trade Agreement Implementation Act (Pub.L.108-78; 117 Stat. 948). (b) For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, goods imported into the customs territory of the United States are eligible for treatment as originating goods of a UCFTA country under the terms of this note only if they– (i) were wholly obtained or produced entirely in the territory of Chile or of the United States, or both; (ii) were produced entirely in the territory of Chile or of the United States, or both, and-- (A) each nonoriginating material used in the production of the good undergoes an applicable change in tariff classification set out in subdivision (n) of this note; or (B) the good otherwise satisfies any applicable regional value-content or other requirements set forth in such subdivision (n); and satisfies all other applicable requirements of this note and of applicable regulations; or (iii) the good is produced entirely in the territory of Chile or of the United States, or both, exclusively from materials described in subdivisions (i) or (ii), above. For the purposes of this note, the term “UCFTA country” refers only to Chile or to the United States. (c) (i) For purposes of subdivision (b)(i) of this note, except as otherwise provided in subdivision (d) of this note for textile and apparel articles, the expression “wholly obtained or produced” means– (A) mineral goods extracted from the territory of Chile or of the United States, or both; (B) vegetable goods (for purposes of the tariff schedule) harvested in the territory of Chile or of the United States, or both; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.272 Chile (C) live animals born and raised in the territory of Chile or of the United States, or both; (D) goods obtained from hunting, trapping or fishing conducted in the territory of Chile or of the United States, or both; (E) goods (fish, shellfish, and other marine life) taken from the sea by vessels registered or recorded with Chile or the United States and flying its flag; (F) goods produced exclusively from products referred to in subdivision (E) on board factory ships registered or recorded with Chile or the United States and flying the flag of such country; (G) goods taken by Chile or the United States, or a person of Chile or the United States, from the seabed or beneath the seabed outside territorial waters, if Chile or the United States has rights to exploit such seabed; (H) goods taken from outer space, provided the goods are obtained by Chile or the United States or a person of Chile or the United States and are not processed in the territory of a country other than Chile or the United States; (I) waste and scrap derived from– (1) production in the territory of Chile or of the United States, or both; or (2) used goods collected in such territory, if such goods are fit only for the recovery of raw materials; (J) recovered goods derived in the territory of Chile or of the United States, or both, from used goods; or (K) goods produced in the territory of Chile or of the United States, or both, exclusively from goods referred to in subdivisions (A) through (I) above, inclusive, or from the derivatives of such goods, at any stage of production. (ii) (A) For the purposes of subdivision (i)(J), the term “recovered goods” means materials in the form of individual parts that are the result of: (1) the complete disassembly of used goods into individual parts; and (2) the cleaning, inspecting, testing or other processing of those parts as necessary for improvement to sound working condition by one or more of the following processes: welding, flame spraying, surface machining, knurling, plating, sleeving, and rewinding; the foregoing in order for such parts to be assembled with other parts, including other recovered parts, in the production of a remanufactured good as defined in subdivision (ii)(B). (B) The term “remanufactured good” for purposes of this note means an industrial good assembled in the territory of Chile or of the United State that is classified in the provisions of the tariff schedule enumerated below (except for those designed principally for use in automotive goods of headings 8702, 8703, 8706 and 8707 or subheadings 8704.21, 8704.31 and 8704.32): 8408.10, 8408.20, 8408.90, 8409.91, 8409.99, 8412.21, 8412.29, 8412.39, 8412.90, 8413.30, 8413.50, 8413.60, 8413.91, 8414.30, 8414.80, 8414.90, 8419.89, 8431.20, 8431.49, 8481.20, 8481.40, 8481.80, 8481.90, 8483.10, 8483.30, 8483.40, 8483.50, 8483.60, 8483.90, 8503, 8511.40, 8511.50, 8526.10, 8537.10, 8542.21, 8708.31, 8708.39, 8708.40, 8708.60, 8708.70, 8708.93, 8708.99 or 9031.49; when such industrial good– (1) is entirely or partially comprised of recovered goods; (2) has the same life expectancy and meets the same performance standards as a new good; and (3) enjoys the same factory warranty as such a new good. (C) For the purposes of this note– <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.273 Chile (1) the term “material” means a good that is used in the production of another good, including a part, ingredient or indirect material; (2) the term “material that is self-produced” means a material that is an originating good produced by a producer of a good and used in the production of that good; and (3) a “nonoriginating good or material” is a good or material, as the case may be, that does not qualify as an originating good under this note. (D) For the purposes of this note, the term “production” means growing, raising, mining, harvesting, fishing, trapping, hunting, manufacturing, processing, assembling or disassembling a good; and the term “producer” means a person who engages in the production of a good in the territory of Chile or of the United States. (iii) A good that has undergone production necessary to qualify as an originating good under this note shall not be considered to be an originating good if, subsequent to that production, the good undergoes further production or any other operation outside the territory of Chile or of the United States, other than unloading, reloading or any other process necessary to preserve the good in good condition or to transport the good to the territory of Chile or of the United States. (d) Textile and apparel articles. (i) Except as provided in subdivision (ii) below, a good provided for in chapters 50 through 63 of the tariff schedule that is not an originating good under the terms of this note, because certain fibers or yarns used in the production of the component of the good that determines the tariff classification of the good do not undergo an applicable change in tariff classification set out in subdivision (n) of this note, shall nonetheless be considered to be an originating good if the total weight of all such fibers or yarns in that component is not more than seven percent of the total weight of that component. Notwithstanding the preceding sentence, a textile or apparel good containing elastomeric yarns in the component of the good that determines the tariff classification of the good shall be considered to be an originating good only if such yarns are wholly formed in the territory of Chile or of the United States. (ii) Notwithstanding the rules set forth in subdivision (n) of this note, textile and apparel goods classifiable as goods put up in sets for retail sale as provided under general rule of interpretation 3 to the tariff schedule shall not be considered to be originating goods unless each of the goods in the set is an originating good or the total value of the nonoriginating goods in the set does not exceed 10 percent of the value of the set determined for purposes of assessing customs duties. (e) De minimis. (i) Except as provided in subdivision (ii) below, a good (other than a textile or apparel good described in subdivision (d) above) that does not undergo a change in tariff classification pursuant to subdivision (n) of this note shall nonetheless be considered to be an originating good if– (A) the value of all nonoriginating materials that are used in the production of the good and do not undergo the applicable change in tariff classification does not exceed 10 percent of the adjusted value of the good; (B) the value of such nonoriginating materials is included in calculating the value of nonoriginating materials for any applicable regional value-content requirement under this note; and (C) the good meets all other applicable requirements of this note. (ii) Subdivision (e)(i) does not apply to– (A) a nonoriginating material provided for in chapter 4, or a nonoriginating dairy preparation containing over 10 percent by weight of milk solids provided for in subheading 1901.90 or 2106.90 that is used in the production of a good provided for in chapter 4; (B) a nonoriginating material provided for in chapter 4, or a nonoriginating dairy preparation containing over 10 percent by weight of milk solids provided for in subheading 1901.90 that is used in the production of the following goods: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.274 Chile (1) infant preparations containing over 10 percent by weight of milk solids, the foregoing provided for in subheading 1901.10; (2) mixes and doughs, containing over 25 percent by weight of butterfat, not put up for retail sale, the foregoing provided for in subheading 1901.20; (3) dairy preparations containing over 10 percent by weight of milk solids, the foregoing provided for in subheading 1901.90 or 2106.90; (4) goods provided for in heading 2105; (5) beverages containing milk, the foregoing provided for in subheading 2202.90; or (6) animal feeds containing over 10 percent by weight of milk solids, the foregoing provided for in subheading 2309.90; (C) a nonoriginating material provided for in heading 0805 or subheadings 2009.11 through 2009.39 that is used in the production of a good provided for in subheadings 2009.11 through 2009.39, or in fruit or vegetable juice of any single fruit or vegetable, fortified with minerals or vitamins, concentrated or unconcentrated, provided for in subheading 2106.90 or 2202.90; (D) a nonoriginating material provided for in chapter 15 that is used in the production of a good provided for in headings 1501 through 1508, 1512, 1514 or 1515; (E) a nonoriginating material provided for in heading 1701 that is used in the production of a good provided for in headings 1701 through 1703; (F) a nonoriginating material provided for in chapter 17 or heading 1805 that is used in the production of a good provided for in subheading 1806.10; (G) a nonoriginating material provided for in headings 2203 through 2208 that is used in the production of a good provided for in headings 2207 or 2208; and (H) a nonoriginating material used in the production of a good provided for in chapters 1 through 21, inclusive, unless the nonoriginating material is provided for in a different subheading than the good for which origin is being determined under this note. (iii) For the purposes of this note, the term “adjusted value” means the value determined under articles 1 through 8, article 15 and the corresponding interpretive notes of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade (the Customs Valuation Agreement), except that such value may be adjusted to exclude any costs, charges or expenses incurred for transportation, insurance and related services incident to the international shipment of the merchandise from the country of exportation to the place of importation. (f) Accumulation. (i) For purposes of this note, originating goods or materials from the territory of either Chile or the United States that are used in the production of a good in the territory of the other country shall be considered to originate in the territory of such other country. (ii) A good that is produced in the territory of Chile or of the United States, or both, by one or more producers, is an originating good if the good satisfies all of the applicable requirements of this note. (g) Regional value content. (i) Where a rule set forth in subdivision (n) of this note specifies a regional value content for a good, the regional value content of such good shall be calculated, at the choice of the person claiming the tariff treatment authorized by this note for such good, on the basis of the build-down method or the build-up method described below, unless otherwise specified in this note: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.275 Chile (A) For the build-down method, the regional value content may be calculated on the basis of the formula RVC = ((AV - VNM)/AV) x 100, where RVC is the regional value content, expressed as a percentage; AV is the adjusted value; and VNM is the value of nonoriginating materials used by the producer in the production of the good; or (B) For the build-up method, the regional value content may be calculated on the basis of the formula RVC = (VOM /AV) x 100, where RVC is the regional value content, expressed as a percentage; AV is the adjusted value; and VOM is the value of originating materials used by the producer in the production of the good. (ii) Value of materials. (A) For purposes of calculating the regional value content of a good under subdivision (i) and for purposes of applying the de minimis provisions of subdivision (e) of this note, the value of a material is: (1) in the case of a material imported by the producer of the good, the adjusted value of the material; (2) in the case of a material acquired in the territory where the good is produced, except for a material to which subdivision (3) below applies, the producer’s price actually paid or payable for the material; (3) in the case of a material provided to the producer without charge, or at a price reflecting a discount or similar reduction, the sum of: (I) all expenses incurred in the growth, production or manufacture of the material, including general expenses, and (II) an amount for profit; or (4) in the case of a material that is self-produced, the sum of– (I) all expenses incurred in the production of the material, including general expenses, and (II) an amount for profit. (B) The value of materials may be adjusted as follows: (1) for originating materials, the following expenses, if not included under subdivision (A) above, may be added to the value of the originating material: (I) the costs of freight, insurance, packing and all other costs incurred in transporting the material to the location of the producer; (II) duties, taxes and customs brokerage fees on the material paid in the territory of Chile or of the United States, or both, other than duties and taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or tax paid or payable; and (III) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or by-product; and (2) for non-originating materials, if included under subdivision (A) above, the following expenses may be deducted from the value of the nonoriginating material: (I) the costs of freight, insurance, packing and all other costs incurred in transporting the material to the location of the producer; (II) duties, taxes and customs brokerage fees on the material paid in the territory of Chile or of the United States, or both, other than duties and taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or tax paid or payable; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.276 Chile (III) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or by-products; or (IV) the cost of originating materials used in the production of the nonoriginating material in the territory of Chile or of the United States. (C) Any cost or value referred to in this note shall be recorded and maintained in accordance with the generally accepted accounting principles applicable in the territory of the country in which the good is produced (whether Chile or the United States). Such principles are the principles, rules and procedures, including both broad and specific guidelines, that define the accounting practices accepted in the territory of Chile or of the United States, as the case may be. (h) Accessories, spare parts or tools. Accessories, spare parts or tools delivered with a good that form part of the good's standard accessories, spare parts or tools shall be treated as a material used in the production of the good, if: (i) the accessories, spare parts or tools are classified with and not invoiced separately from the good; and (ii) the quantities and value of the accessories, spare parts or tools are customary for the good. (i) Fungible goods and materials. (i) A person claiming the tariff treatment provided in this note for a good may claim that a fungible good or material is originating either based on the physical segregation of each fungible good or material or by using an inventory management method. For purposes of this subdivision, the term “inventory management method” means: (A) averaging, (B) “last-in, first-out,” (C) “first-in, first out,” or (D) any other method that is recognized in the generally accepted accounting principles of the country in which the production is performed (whether Chile or the United States) or otherwise accepted by that country. The term “fungible goods” or fungible materials” means goods or materials, as the case may be, that are interchangeable for commercial purposes and the properties of which are essentially identical. (ii) A person selecting an inventory management method under subdivision (i) above for particular fungible goods or materials shall continue to use that method for those fungible goods or materials throughout the fiscal year of that person. (j) Packaging materials and containers. (i) Packaging materials and containers in which a good is packaged for retail sale, if classified with the good for which the tariff treatment under the terms of this note is claimed, shall be disregarded in determining whether all nonoriginating materials used in the production of the good undergo the applicable change in tariff classification set out in subdivision (n) of this note 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 as originating or nonoriginating materials, as the case may be, in calculating the regional value content of the good. (ii) Packing materials and containers for shipment shall be disregarded in determining whether– (A) the nonoriginating materials used in the production of the good undergo an applicable change in tariff classification set out in subdivision (n) of this note; and (B) the good satisfies a regional value-content requirement. (k) Indirect materials. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.277 Chile An indirect material shall be considered to be an originating material for purposes of this note without regard to where it is produced. The term “indirect material” means a good used in the production, testing or inspection of a good but not physically incorporated into the good, or a good used in the maintenance of buildings or the operation of equipment associated with the production of a good, including– (i) fuel and energy; (ii) tools, dies and molds; (iii) spare parts and materials used in the maintenance of equipment or buildings; (iv) lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings; (v) gloves, glasses, footwear, clothing, safety equipment and supplies; (vi) equipment, devices and supplies used for testing or inspecting the goods; (vii) catalysts and solvents; and (viii) any other goods that are not incorporated into the good but the use of which in the production of the good can reasonably be demonstrated to be a part of that production. (l) Record-keeping requirements and verification. (i) An importer of a good, for which treatment as an originating good of a UCFTA country is claimed under the provisions of this note, shall make a written declaration that the good qualifies as originating, under the terms of applicable regulations, and shall be prepared to submit, upon request by the appropriate customs officer, a certificate of origin demonstrating that the good qualifies as an originating good under the provisions of this note, including pertinent cost and manufacturing information and all other information requested by such customs officer. (ii) Importers shall maintain for a period of five years after the date of importation of the good a certificate of origin or other information demonstrating that the good qualifies as originating, and all other documents that are required under applicable regulations relating to the importation of the good, in relating to the importation of the good, including records concerning: (A) the purchase of, cost of, value of and payment for the good; (B) where appropriate, the purchase of, cost of, value of and payment for all materials, including indirect materials, used in the production of the good; and (C) where appropriate, the production of the good in the form in which the good is exported; and shall, upon request by the appropriate customs officer, make available such records as are necessary under applicable regulations to demonstrate that a good qualifies as an originating good under the provisions of this note. (iii) For purposes of determining whether a good imported into the customs territory of the United States from the territory of Chile qualifies as an originating good under the provisions of this note, the appropriate customs officer may conduct a verification under such terms or procedures as the United States and Chile may agree, as set forth in pertinent regulations. (m) Interpretation of rules of origin. (i) Unless otherwise specified, a rule in subdivision (n) of this note that is set out adjacent and is applicable to a 6-digit subheading in the tariff schedule shall take precedence over a rule applicable to a 4-digit heading superior thereto and covering the goods of such subheading. For purposes of this subdivision and subdivision (n) of this note, a tariff provision is a “heading” if its article description is not indented; a provision is a “subheading” if it is designated by 6 digits under the Harmonized Commodity Description and Coding System. (ii) References to weight in the rules set forth in subdivision (n) of this note for goods provided for in chapters 1 through 24 of the tariff schedule are to dry weight, unless otherwise specified in the tariff schedule. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.278 Chile (iii) A requirement of a change in tariff classification in subdivision (n) of this note applies only to nonoriginating materials. (iv) A good shall not be considered to be originating solely by virtue of having undergone: (A) simple combining or packaging operations, or (B) mere dilution with water or another substance that does not materially alter the characteristics of the good. (v) For purposes of applying this note to goods of chapters 6 through 14, inclusive, agricultural and horticultural goods grown in the territory of Chile or of the United States shall be treated as originating therein even if grown from seed, bulbs, rootstock, cuttings, slips or other live parts of plants imported from a country other than Chile or the United States. (vi) (A) For purposes of applying this note to goods of chapters 28 through 38, inclusive, the following provisions confer origin to a good of any heading or subheading in such chapters, except as otherwise specified in this subdivision. (B) Notwithstanding subdivision (vi)(A), a good of chapters 28 through 38 is an originating good if it meets the applicable change in tariff classification or satisfies the applicable value content requirement specified in subdivision (n) of this note. (C) A good of chapters 28 through 38, except goods of heading 3823, that results from a chemical reaction in the territory of Chile or of the United States, or both, shall be treated as an originating good. For purposes of such chapters, a “chemical reaction” is a process (including a biochemical process) that results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. The following are not considered to be chemical reactions for the purposes of determining whether a good is originating: (1) dissolving in water or in another solvent; (2) the elimination of solvents, including solvent water; or (3) the addition or elimination of water of crystallization. (D) A good of chapters 28 through 38 that is subject to purification shall be treated as an originating good provided that the purification occurs in the territory of Chile or of the United States, or both, and results in the following: (1) the elimination of 80 percent of the impurities; or (2) the reduction or elimination of impurities resulting in a good suitable: (I) as a pharmaceutical, medicinal, cosmetic, veterinary or food grade substance; (II) as a chemical product or reagent for analytical, diagnostic or laboratory uses; (III) as an element or component for use in micro-elements; (IV) for specialized optical uses; (V) for non-toxic uses for health and safety; (VI) for biotechnical use; (VII) as a carrier used in a separation process; or (VIII)for nuclear grade uses. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.279 Chile (E) A good of chapters 30, 31 or 33 through 38, except for heading 3808, shall be treated as an originating good if the deliberate and proportionally controlled mixing or blending (including dispersing) of materials to conform to predetermined specifications, resulting in the production of a good having physical or chemical characteristics that are relevant to the purposes or uses of the good and are different from the input materials, occurs in the territory of Chile or of the United States, or both. (F) A good of chapters 30, 31 or 33 shall be treated as an originating good if the deliberate and controlled modification in particle size of the good, including micronizing by dissolving a polymer and subsequent precipitation, other than by merely crushing or pressing, resulting in a good having a defined particle size, defined particle size distribution, or defined surface area, which is relevant to the purposes of the resulting good and have different physical or chemical characteristics from the input materials, occurs in the territory of Chile or of the United States, or both. (G) A good of chapters 28 through 38 shall be treated as an originating good if the production of standards materials occurs in the territory of Chile or of the United States, or both. For the purposes of this note, “standards materials” (including standard solutions) are preparations suitable for analytical, calibrating or referencing uses, having precise degrees of purity or proportions that are certified by the manufacturer. (H) A good of chapters 28 through 38 shall be treated as an originating good if the isolation or separation of isomers from mixtures of isomers occurs in the territory of Chile or of the United States, or both. (I) A good that undergoes a change from one classification to another in the territory of Chile or of the United States, or both, as a result of the separation of one or more materials from a man-made mixture shall not be treated as an originating good unless the isolated material underwent a chemical reaction in the territory of Chile or of the United States, or both. (n) Change in tariff classification rules. [NOTE: Not updated for Pres.Proc. 8771, effective Feb. 3, 2012.] Chapter 1. 1. A change to headings 0101 through 0106 from any other chapter. Chapter 2. 1. A change to headings 0201 through 0210 from any other chapter. Chapter 3. 1. A change to headings 0301 through 0308 from any other chapter. Chapter 4. 1. A change to headings 0401 through 0410 from any other chapter, except from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90 and products containing over 10 percent by weight of milk solids of subheading 2106.90. Chapter 5. 1. A change headings 0501 through 0511 from any other chapter. Chapter 6. 1. A change to headings 0601 through 0604 from any other chapter. Chapter 7. 1. A change to subheadings 0701.10 through 0712.39 from any other chapter. 2. (A) A change to marjoram, savory or cilantro, crushed or ground, of subheading 0712.90 from marjoram, savory or cilantro, neither crushed nor ground, of subheading 0712.90 or any other chapter; or (B) A change to any other good of subheading 0712.90 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.280 Chile 3. A change to headings 0713 through 0714 from any other chapter. Chapter 8. 1. A change to headings 0801 through 0814 from any other chapter. Chapter 9. 1. A change to subheadings 0901.11 through 0901.12 from any other chapter. 1A. A change to subheading 0901.21 from any other subheading. 1B. A change to subheading 0901.22 from any other subheading, except from subheading 0901.21. 1C. A change to subheading 0901.90 from any other chapter. 2. A change to heading 0902 from any other subheading. 3. A change to heading 0903 from any other chapter. 4. (A) A change to crushed, ground, or powdered spices put up for retail sale of subheadings 0904.11 through 0910.99 from spices that are not crushed, ground, or powdered of subheadings 0904.11 through 0910.99, or from any other subheading; or (B) A change to mixtures of spices or any good of subheadings 0904.11 through 0910.99 other than crushed, ground, or powdered spices put up for retail sale from any other subheading. Chapter 10. 1. A change to headings 1001 through 1008 from any other chapter. Chapter 11. 1. A change to headings 1101 through 1109 from any other chapter. Chapter 12. 1. A change to headings 1201 through 1207 from any other chapter. 2. A change to subheadings 1208.10 through 1209.30 from any other chapter. 3. (A) A change to celery seeds, crushed or ground, of subheading 1209.91 from celery seeds, neither crushed nor ground, of subheading 1209.91 or any other chapter; or (B) A change to any other good of subheading 1209.91 from any other chapter. 4. A change to subheadings 1209.99 through 1211.40 from any other chapter. 5. (A) A change to basil, rosemary or sage, crushed or ground, of subheading 1211.90 from basil, rosemary or sage, neither crushed nor ground, of subheading 1211.90 or any other chapter; or (B) A change to any other good of subheading 1211.90 from any other chapter. 6. A change to headings 1212 through 1214 from any other chapter Chapter 13. 1. A change to headings 1301 through 1302 from any other chapter, except from concentrates of poppy straw of subheading 2939.11. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.281 Chile Chapter 14. 1. A change to headings 1401 through 1404 from any other chapter. Chapter 15. 1. A change to headings 1501 through 1518 from any other chapter, except from heading 3823. 2. A change to heading 1520 from any other chapter, except from heading 3823. 3. A change to headings 1521 through 1522 from any other chapter. Chapter 16. 1. A change to headings 1601 through 1605 from any other chapter. Chapter 17. 1. A change to headings 1701 through 1703 from any other chapter. 2. A change to heading 1704 from any other heading. Chapter 18. 1. A change to headings 1801 through 1802 from any other chapter. 1A. A change to headings 1803 through 1805 from any other heading. 2. A change to subheading 1806.10 from any other heading, provided that such products of 1806.10 containing 90 percent or more by dry weight of sugar do not contain nonoriginating sugar of chapter 17 and that products of 1806.10 containing less than 90 percent by dry weight of sugar do not contain more than 35 percent of nonoriginating sugar of chapter 17 nor more than 35 percent by weight of nonoriginating cocoa powder of heading 1805. 3. A change to subheading 1806.20 from any other heading. 4. A change to subheading 1806.31 from any other subheading. 5. A change to subheading 1806.32 from any other heading. 6. A change to subheading 1806.90 from any other subheading. Chapter 19. 1. A change to subheading 1901.10 from any other chapter, provided that products of 1901.10 containing over 10 percent by weight of milk solids do not contain nonoriginating dairy products of chapter 4. 2. A change to subheading 1901.20 from any other chapter, provided that products of 1901.20 containing over 25 percent by weight of butterfat and not put up for retail sale do not contain nonoriginating dairy products of chapter 4. 3. A change to subheading 1901.90 from any other chapter, provided that products of 1901.90 containing over 10 percent by weight of milk solids do not contain nonoriginating dairy products of chapter 4. 4. A change to headings 1902 through 1905 from any other chapter. Chapter 20. Chapter rule 1: Fruit, nut and vegetable preparations of headings 2001 through 2008 that have been prepared or preserved by freezing, by packing (including canning) in water, brine or natural juices or by roasting, either dry or in oil (including processing incidental to freezing, <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.282 Chile packing or roasting), shall be treated as an originating good only if the fresh good were wholly produced or obtained entirely in the territory of Chile or of the United States or both. 1. A change to heading 2001 from any other chapter, except as provided for in chapter rule 1 to this chapter. 2. A change to heading 2002 from any other heading, except from chapter 7 and except as provided for in chapter rule 1 to this chapter. 3. A change to headings 2003 through 2007 from any other chapter, except as provided for in chapter rule 1 to this chapter. 4. A change to subheading 2008.11 from any other heading, except from heading 1202 and except as provided for in chapter rule 1 to this chapter. 5. A change to subheadings 2008.19 through 2008.99 from any other chapter, except as provided for in chapter rule 1 to this chapter. 6. A change to subheadings 2009.11 through 2009.39 from any other chapter, except from heading 0805. 7. A change to subheadings 2009.41 through 2009.89 from any other chapter. 8. (A) A change to subheading 2009.90 from any other chapter or from pineapple, banana or mango juices of heading 2009; or (B) A change to subheading 2009.90 from any other subheading within chapter 20, whether or not there is also a change from any other chapter, provided that a single juice ingredient, or juice ingredients from a single country other than Chile or the United States, constitute in single strength form no more than 60 percent by volume of the good. Chapter 21. 1. A change to headings 2101 through 2102 from any other chapter. 2. A change to subheading 2103.10 from any other chapter. 3. A change to subheading 2103.20 from any other chapter, except from subheading 2002.90 or from chapter 7. 4. A change to subheading 2103.30 from any other chapter. 4A. A change to subheading 2103.90 from any other subheading. 5. A change to heading 2104 from any other chapter. 6. A change to heading 2105 from any other heading, except from chapter 4 or from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90. 7. A change to a single fruit or single vegetable juice of subheading 2106.90 from any other chapter, except from headings 0805 or 2009, or from fruit or vegetable juices of subheading 2202.90. 8. A change to mixtures of juices of subheading 2106.90-- (1) from any other chapter or from pineapple, banana or mango juices of heading 2009 or subheading 2202.90, but not from heading 0805 or from other juices or juice mixtures of heading 2009 or subheading 2202.90; or (2) from any other subheading within chapter 21, from heading 2009 or from mixtures of juices of subheading 2202.90, whether or not there is also a change from any other chapter, provided that a single juice ingredient, or juice ingredients from one country other than Chile and the United States, constitutes in single strength form no more than 60 percent by volume of the good. 9. A change to products containing over 10 percent by weight of milk solids of subheading 2106.90 from any other chapter, except from chapter 4 or from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.283 Chile 10. A change to compound alcoholic preparations of subheading 2106.90 from any other subheading, except from headings 2203 through 2209. 11. A change to sugar syrups of subheading 2106.90 from any other chapter, except from chapter 17. 12. A change to other goods of heading 2106 from any other chapter. Chapter 22. 1. A change to heading 2201 from any other chapter. 2. A change to subheading 2202.10 from any other chapter. 3. (A) A change to any single fruit or single vegetable juice of subheading 2202.90 from any other chapter, except from headings 0805 or 2009, or from fruit or vegetable juices of subheading 2106.90; or (B) A change to mixtures of juices of subheading 2202.90– (1) from any other chapter or from pineapple, banana or mango juices of heading 2009 or subheading 2106.90, but not from heading 0805 or from other juices or juice mixtures of heading 2009 or subheading 2106.90; or (2) from any other subheading within chapter 22, heading 2009 or from mixtures of juices of subheading 2106.90, whether or not there is also a change from any other chapter, provided that a single juice ingredient, or juice ingredients from one country other than Chile and the United States, constitute in single strength form no more than 60 percent by volume of the good; or (C) A change to beverages containing milk of subheading 2202.90 from any other chapter, except from chapter 4 or from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90; or (D) A change to other goods of subheading 2202.90 from any other chapter. 4. A change to headings 2203 through 2209 from any other heading, except from another heading within that group. Chapter 23. 1. A change to headings 2301 through 2308 from any other chapter. 2. A change to subheading 2309.10 from any other heading. 3. A change to subheading 2309.90 from any other heading, except from chapter 4 or subheading 1901.90. Chapter 24. 1. A change to headings 2401 through 2403 from any other chapter, or from wrapper tobacco not threshed or similarly processed of chapter 24, or from homogenized or reconstituted tobacco suitable for use as wrapper tobacco of chapter 24. Chapter 25. 1. A change to headings 2501 through 2516 from any other heading, including another heading in that group. 2. A change to subheadings 2517.10 through 2517.20 from any other heading. 3. A change to subheading 2517.30 from any other subheading. 4. A change to subheadings 2517.41 through 2517.49 from any other heading. 5. A change to headings 2518 through subheading 2530.20 from any other heading, including another heading within that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.284 Chile 6. (A) A change to natural cryolite or natural chiolite of subheading 2530.90 from any other good of subheading 2530.90 or from any other heading; or (B) A change to any other good of subheading 2530.90 from natural cryolite or natural chiolite of subheading 2530.90 or from any other heading. Chapter 26. 1. A change to headings 2601 through 2621 from any other heading, including another heading within that group. Chapter 27. [Chapter rule deleted.] 1. A change to headings 2701 through 2706 from any other heading, including another heading within that group. 2. (A) A change to subheadings 2707.10 through 2707.99 from any other heading; or (B) A change to subheadings 2707.10 through 2707.99 from any other subheading, including another subheading within that group, provided that the good entered under the terms of this note is the product of a chemical reaction, as defined in subdivision (m)(vi) of this note. 3. A change to headings 2708 through 2709 from any other heading, including another heading within that group. 4. (A) A change to heading 2710 from any other heading; or (B) A change to any good of heading 2710 from any other good of heading 2710, provided that the good classified in heading 2710 is the product of a chemical reaction, as defined in subdivision (m)(vi) of this note. 5. A change to subheading 2711.11 from any other subheading except from subheading 2711.21. 6. A change to subheadings 2711.12 through 2711.19 from any other subheading, including another subheading within that group, except from subheading 2711.29. 7. A change to subheading 2711.21 from any other subheading, except from subheading 2711.11. 8. A change to subheading 2711.29 from any other subheading, except from subheadings 2711.12 through 2711.21. 9. A change to headings 2712 through 2714 from any other heading, including another heading within that group. 10. A change to heading 2715 from any other heading, except from heading 2714 or subheading 2713.20. 11. A change to heading 2716 from any other heading. Chapter 28. [Chapter rule 1 deleted.] Chapter rule 2: A nonoriginating material or component will not be deemed to have satisfied all other applicable requirements of these rules by reason of a change from one classification to another merely as the result of the separation of one or more individual materials or components from a man-made mixture unless the isolated material or component, itself, also underwent a chemical reaction. 1. A change to subheadings 2801.10 through 2801.30 from any other subheading, including another subheading within that group. 2. A change to heading 2802 from any other heading, except from heading 2503. 3. A change to heading 2803 from any other heading. 4. A change to subheadings 2804.10 through 2804.50 from any other subheading, including another subheading within that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.285 Chile 5. A change to subheadings 2804.61 through 2804.69 from any other subheading outside that group. 6. A change to subheadings 2804.70 through 2804.90 from any other subheading, including another subheading within that group. 7. A change to heading 2805 from any other heading. 8. A change to subheadings 2806.10 through 2806.20 from any other subheading, including another subheading within that group. 9. A change to headings 2807 through 2808 from any other heading, including another heading within that group. 10. A change to subheadings 2809.10 through 2809.20 from any other subheading, including another subheading within that group. 11. A change to heading 2810 from any other heading. 12. A change to subheading 2811.11 from any other subheading. 13. A change to subheading 2811.19 from any other subheading, except from subheading 2811.22. 14. A change to subheading 2811.21 from any other subheading. 15. A change to subheading 2811.22 from any other subheading, except from subheadings 2505.10, 2506.10 or 2811.19. 16. A change to subheadings 2811.29 through 2813.90 from any other subheading, including another subheading within that group. 17. A change to heading 2814 from any other heading. 18. A change to subheadings 2815.11 through 2815.12 from any other subheading outside that group. 19. A change to subheadings 2815.20 through 2815.30 from any other subheading, including another subheading within that group. 20. A change to subheading 2816.10 from any other subheading. 21. (A) A change to oxide, hydroxide or peroxide of strontium of subheading 2816.40 from oxide, hydroxide or peroxide of barium of subheading 2816.40 or any other subheading, except from subheading 2530.90; or (B) A change to oxide, hydroxide or peroxide of barium of subheading 2816.40 from oxide, hydroxide or peroxide of strontium of subheading 2816.40 or any other subheading. 22. A change to heading 2817 from any other heading, except from heading 2608. 23. (A) A change to subheadings 2818.10 through 2818.30 from any other chapter, except from chapters 28 through 38; or (B) A change to subheadings 2818.10 through 2818.30 from any other subheading within chapters 28 through 38, including another subheading within that group, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 24. A change to subheadings 2819.10 through 2819.90 from any other subheading, including another subheading within that group. 25. A change to subheadings 2820.10 through 2820.90 from any other subheading, including another subheading within that group, except from subheading 2530.90 or heading 2602. 26. A change to subheading 2821.10 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.286 Chile 27. A change to subheading 2821.20 from any other subheading, except from subheading 2530.90 or subheadings 2601.11 through 2601.20. 28. A change to heading 2822 from any other heading, except from heading 2605. 29. A change to heading 2823 from any other heading. 30. A change to subheadings 2824.10 through 2824.90 from any other subheading, including another subheading within that group, except from heading 2607. 31. A change to subheadings 2825.10 through 2825.40 from any other subheading, including another subheading within that group. 32. A change to subheading 2825.50 from any other subheading, except from heading 2603. 33. A change to subheading 2825.60 from any other subheading, except from subheading 2615.10. 34. A change to subheading 2825.70 from any other subheading, except from subheading 2613.10. 35. A change to subheading 2825.80 from any other subheading, except from subheading 2617.10. 36. A change to subheading 2825.90 from any other subheading, provided that the good classified in subheading 2825.90 is the product of a chemical reaction, as defined in subdivision (m)(vi) of this note. 37. A change to subheading 2826.12 through 2826.90 from any other subheading, including another subheading within that group. 38. A change to subheading 2827.10 through 2827.35 from any other subheading, including another subheading within that group. 39. (A) A change to barium chloride of subheading 2827.39 from other chlorides of subheading 2827.39 or any other subheading; or (B) A change to subheadings 2826.11 through 2833.26 from any other subheading, including another subheading within that group. 40. (A) A change to barium, iron, cobalt or zinc chlorides of subheading 2827.39 from other chlorides of subheading 2827.39 or any other subheading; or (B) A change to other chlorides of subheading 2827.39 from barium, iron, cobalt or zinc chloride of subheading 2827.39 or any other subheading. 41. A change to subheadings 2827.41 through 2833.19 from any other subheading, including another subheading within that group. 42. A change to subheading 2833.21 from any other subheading, except from subheading 2530.20. 43. A change to subheadings 2833.22 through 2833.25 from any other subheading, including another subheading within that group. 44. A change to subheading 2833.27 from any other subheading, except from subheading 2511.10. 45. (A) A change to sulfates of chromium or zinc of subheading 2833.29 from any other subheading; or (B) A change to other sulfates of subheading 2833.29 from any other subheading, except from heading 2520. 46. A change to subheadings 2833.30 through 2833.40 from any other subheading, including another subheading within that group. 47. A change to subheadings 2834.10 through 2834.21 from any other subheading, including another subheading within that group. 48. (A) A change to bismuth nitrates of subheading 2834.29 from other nitrates of subheading 2834.29 or any other subheading; or (B) A change to other nitrates of subheading 2834.29 to bismuth nitrates of subheading 2834.29 or any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.287 Chile 49. A change to subheadings 2835.10 through 2835.25 from any other subheading, including another subheading within that group. 50. A change to subheading 2835.26 from any other subheading, except from heading 2510. 51. A change to subheadings 2835.29 through 2835.39 from any other subheading, including another subheading within that group. [52. Rule deleted.] 53. A change to subheading 2836.20 from any other subheading, except from subheading 2530.90. 54. A change to subheadings 2836.30 through 2836.40 from any other subheading, including another subheading within that group. 55. A change to subheading 2836.50 from any other subheading, except from heading 2509, subheadings 2517.41 or 2517.49, heading 2521 or subheading 2530.90. 56. A change to subheading 2836.60 from any other subheading, except from subheading 2511.20. [57. Rule deleted.] 58. A change to subheading 2836.91 from any other subheading. 59. A change to subheading 2836.92 from any other subheading, except from subheading 2530.90. 60. (A) A change to commercial ammonium carbonate or other ammonium carbonates of subheading 2836.99 from any other subheading; (B) A change to bismuth carbonate of subheading 2836.99 from any other subheading, except from subheading 2617.90; (C) A change to lead carbonates of subheading 2836.99 from any other subheading, except from heading 2607; or (D) A change to other goods of subheading 2836.99, provided that the good classified in subheading 2836.99 is the product of a chemical reaction. 61. A change to subheadings 2837.11 through 2837.20 from any other subheading, including another subheading within that group. [62. Rule deleted.] 63. A change to subheadings 2839.11 through 2839.19 from any other subheading outside that group. 64. A change to subheading 2839.90 from any other subheading. 65. (A) A change to subheadings 2840.11 through 2840.20 from any other chapter, except from chapters 28 through 38; or (B) A change to subheadings 2840.11 through 2840.20 from any other subheading within chapters 28 through 38, including another subheading within that group, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 66. A change to subheading 2840.30 from any other subheading. 67. A change to subheading 2841.30 from any other subheading. 68. (A) A change to chromates of zinc or lead of subheading 2841.50 from any other subheading; (B) A change to potassium dichromate of 2841.50 from any other good of subheading 2841.50 or any other subheading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.288 Chile (C) A change to other chromates, dichromates or peroxochromates of subheading 2841.50 from potassium dichromate of subheading 2841.50 or any other subheading, except from heading 2610. 69. A change to subheadings 2841.61 through 2841.69 from any other subheading outside that group. 70. A change to subheading 2841.70 from any other subheading, except from subheading 2613.90. 71. A change to subheading 2841.80 from any other subheading, except from heading 2611. 72. (A) A change to aluminates of subheading 2841.90 from any other subheading; or (B) A change to any other good of subheading 2841.90 from aluminates of subheading 2841.90 or from any other subheading, provided that the good classified in subheading 2841.90 is the product of a chemical reaction. 73. (A) A change to double or complex silicates, including chemically defined aluminosilicates, of subheading 2842.10 from non-chemically defined aluminosilicates of subheading 2842.10 or from any other subheading; or (B) A change to non-chemically defined aluminosilicates of subheading 2842.10 from double or complex silicates, including chemically defined aluminosilicates, of subheading 2842.10 or from any other heading within chapters 28 through 38; or (C) A change to non-chemically defined aluminosilicates of subheading 2842.10 from any other subheading within chapters 28 through 38, whether or not there is also a change from any other chapter, provided there is a regional value contact of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 74. (A) A change to fulminates, cyanates or thiocyanates of subheading 2842.90 from any other subheading; or (B) A change to any other good of subheading 2842.90 from any other subheading, provided that the good classified in subheading 2842.90 is the product of a chemical reaction. 75. A change to subheading 2843.10 from any other subheading, except from headings 7106, 7108, 7110 or 7112. 76. A change to subheadings 2843.21 through 2843.29 from any other subheading, including another subheading within that group. 77. A change to subheadings 2843.30 through 2843.90 from any other subheading, including another subheading within that group, except from subheading 2616.90. 78. A change to subheading 2844.10 from any other subheading, except from subheading 2612.10. 79. A change to subheading 2844.20 from any other subheading. 80. A change to subheading 2844.30 from any other subheading, except from subheading 2844.20. 81. A change to subheadings 2844.40 through 2844.50 from any other subheading, including another subheading within that group. 82. A change to heading 2845 from any other heading. 83. A change to subheading 2846 from any other heading, except from subheading 2530.90. 84. A change to headings 2847 through 2848 from any other heading, including another heading within that group. 85. A change to subheadings 2849.10 through 2849.90 from any other subheading, including another subheading within that group. 86. A change to headings 2850 through 2851 from any other heading, including another heading within that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.289 Chile 87. A change to heading 2852 from any other heading. 88. A change to heading 2853 from any other heading. Chapter 29. [Chapter rule deleted.] 1. A change to subheadings 2901.10 through 2901.29 from any other subheading, including another subheading within that group, except from acyclic petroleum oils of heading 2710 or from subheadings 2711.13, 2711.14, 2711.19 or 2711.29. 2. A change to subheading 2902.11 from any other subheading. 3. A change to subheading 2902.19 from any other subheading, except from non-aromatic cyclic petroleum oils of subheadings 2707.50 or 2707.99 or heading 2710. 4. A change to subheading 2902.20 from any other subheading, except from subheadings 2707.10, 2707.50 or 2707.99. 5. A change to subheading 2902.30 from any other subheading, except from subheadings 2707.20, 2707.50 or 2707.99. 6. A change to subheadings 2902.41 through 2902.44 from any other subheading, including another subheading within that group, except from subheadings 2707.30, 2707.50 or 2707.99. 7. A change to subheading 2902.50 from any other subheading. 8. A change to subheading 2902.60 from any other subheading, except from subheadings 2707.30, 2707.50 or 2707.99 or heading 2710. 9. A change to subheadings 2902.70 through 2902.90 from any other subheading, including another subheading within that group, except from subheadings 2707.50 or 2707.99 or heading 2710. 10. A change to subheadings 2903.11 through 2903.15 from any other subheading, including another subheading within that group. 11. (A) A change to 1,2-dichloropropane (propylene dichloride) or dichlorobutanes of subheading 2903.19 from other saturated chlorinated derivatives of acyclic hydrocarbons of subheading 2903.19 or from any other subheading, or (B) A change to other saturated chlorinated derivatives of acyclic hydrocarbons of subheading 2903.19 from 1,2-dichloropropane (propylene dichloride) or dichlorobutanes of subheading 2903.19 or any other subheading. 12. A change to subheadings 2903.21 through 2903.39 from any other subheading, including another subheading within that group. 13. A change to subheadings 2903.71 through 2903.79 from any other subheading outside that group. 14. A change to subheadings 2903.81 through 2904.99 from any other subheading, including another subheading within that group. [15. Rule deleted.] 16. A change to subheadings 2905.11 through 2905.19 from any other subheading, including another subheading within that group. 17. A change to subheadings 2905.22 through 2905.29 from any other subheading, including another subheading within that group, except from subheadings 1301.90, 3301.90 or 3805.90. 18. A change to subheadings 2905.31 through 2905.44 from any other subheading, including another subheading within that group. 19. A change to subheading 2905.45 from any other subheading, except from heading 1520. 20. A change to subheading 2905.49 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.290 Chile 21. A change to subheadings 2905.51 through 2905.59 from any subheading outside that group. 22. A change to subheading 2906.11 from any other subheading, except from subheadings 3301.24 or 3301.25. 23. A change to subheadings 2906.12 through 2906.13 from any other subheading, including another subheading within that group. [24. Rule deleted.] 25. (A) A change to terpineols of subheading 2906.19 from any other good, except from heading 3805; or (B) A change to any other good of subheading 2906.19 from pine oils of subheading 3805.90 or any other subheading, except from subheading 3301.90 or any other goods of subheading 3805.90. 26. A change to subheading 2906.21 from any other subheading. 27. A change to subheading 2906.29 from any other subheading, except from subheadings 2707.60 or 3301.90. 28. A change to subheading 2907.11 from any other subheading, except from subheading 2707.60. 29. A change to subheadings 2907.12 through 2907.22 from any other subheading, including another subheading within that group, except from subheading 2707.99. 30. A change to subheading 2907.23 from any other subheading. 31. (A) A change to phenol alcohols of subheading 2907.29 from polyphenols of subheading 2907.29 or any other subheading, except from subheading 2707.99; or (B) A change to polyphenols of subheading 2907.29 from phenol alcohols of subheading 2907.29 or any other subheading, except from subheading 2707.99. 32. A change to heading 2908 from any other heading. 33. A change to subheadings 2909.11 through 2909.49 from any other subheading, including another subheading within that group. 34. A change to subheading 2909.50 from any other subheading, except from subheading 3301.90. 35. A change to subheading 2909.60 from any other subheading. 36. A change to subheadings 2910.10 through 2909.90 from any other subheading, including another subheading within that group. 37. A change to heading 2911 from any other heading. 38. A change to subheadings 2912.11 through 2912.12 from any other subheading, including another subheading within that group. 39. (A) A change to n-butanal (butyraldehyde, normal isomer) of subheading 2912.19 from any other subheading; or (B) A change to other goods of subheadings 2912.19 through 2912.49 from any other subheading, except from subheading 3301.90. 40. A change to subheadings 2912.50 through 2912.60 from any other subheading, including another subheading within that group. 41. A change to heading 2913 from any other heading. 42. A change to subheadings 2914.11 through 2914.19 from any other subheading, including another subheading within that group, except from subheading 3301.90. 43. A change to subheading 2914.22 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.291 Chile 44. A change to subheading 2914.23 from any other subheading, except from subheading 3301.90. 45. A change to subheading 2914.29 from any other subheading, except from subheadings 3301.90 or 3805.90. 46. A change to subheading 2914.31 from any other subheading, except from subheadings 2914.39 or 3301.90. 47. A change to subheading 2914.39 from any other subheading, except from subheadings 2914.31 or 3301.90. 48. A change to subheadings 2914.40 through 2914.70 from any other subheading, including another subheading within that group, except from subheading 3301.90. 49. A change to subheadings 2915.11 through 2915.33 from any other subheading, including another subheading within that group. 49A. A change to subheading 2915.36 from any other subheading, except from subheading 3301.90. 49B. (A) A change to isobutyl acetate or 2-ethoxyethyl acetate of subheading 2915.39 from any other subheading; or (B) A change to any other good of subheading 2915.39 from any other subheading, except from subheading 3301.10. 50. A change to subheading 2915.39 from any other subheading, except from subheading 3301.90. 51. A change to subheadings 2915.40 through 2915.90 from any other subheading, including another subheading within that group. 52. A change to subheadings 2916.11 through 2916.20 from any other subheading, including another subheading within that group. 53. (A) A change to subheadings 2916.31 through 2916.39 from any other chapter, except from chapters 28 through 38; or (B) A change to subheadings 2916.31 through 2916.39 from any other subheading within chapters 28 through 38, including another subheading within that group, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 54. A change to subheadings 2917.11 through 2917.39 from any other subheading, including another subheading within that group. 55. A change to subheading 2918.11 through 2918.16 from any other subheading, including another subheading within that group. 55A. A change to subheading 2918.18 from any other subheading. 55B. (A) A change to phenylglycolic acid (mandelic acid), its salts or esters of subheading 2918.19 from any other good of subheading 2918.19 or any other subheading; or (B) A change to any other good of subheading 2918.19 from phenylglycolic acid (mandelic acid), its salts or esters of subheading 2918.19 or any other subheading, except from subheading 2918.18. 56. A change to subheading 2918.21 from any other subheading. 57. A change to subheading 2918.22 from any other subheading, including another subheading within that group. 58. A change to subheading 2918.23 from any other subheading, except from subheading 3301.90. 59. A change to subheadings 2918.29 through 2918.30 from any other subheading, including another subheading within that group. 60. A change to subheading 2918.30 from any other subheading. 61. A change to subheadings 2918.91 through 2918.99 from any other subheading, except from subheading 3301.90. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.292 Chile 62. A change to heading 2919 from any other heading. 63. A change to subheadings 2920.11 through 2921.45 from any other subheading, including another subheading within that group. 64. A change to subheadings 2921.46 through 2921.49 from any other subheading outside that group. 65. A change to subheadings 2921.51 through 2921.59 from any other subheading, including another subheading within that group. 66. A change to subheadings 2922.11 through 2922.13 from any other subheading, including another subheading within that group. 67. A change to subheadings 2922.14 through 2922.19 from any subheading outside that group. 68. A change to subheadings 2922.21 through 2922.29 from any other subheading, including another subheading within that group. 69. A change to subheadings 2922.31 through 2922.39 from any subheading outside that group. 70. A change to subheadings 2922.41 through 2922.43 from any other subheading, including another subheading within that group. 71. A change to subheadings 2922.44 through 2922.49 from any subheading outside that group. 72. A change to subheading 2922.50 from any other subheading. 73. A change to subheadings 2923.10 through 2923.90 from any other subheading, including another subheading within that group. 74. A change to subheadings 2924.11 through 2924.19 from any subheading outside that group. 75. A change to subheading 2924.21 from any other subheading. 76. A change to 2-acetamidobenzonic acid (N-acetylanthranilic acid) of subheading 2924.23 from its salts of subheading 2924.23 or from any other subheading. 77. A change to salts of subheading 2924.23 from 2-acetamidobenzoic acid (N-acetylanthranilic acid) of subheading 2924.23 or from any other subheading. 78. A change to subheadings 2924.24 through 2924.29 from any subheading outside that group, except from salts of subheading 2924.23. 79. A change to subheading 2925.11 from any other subheading. 80. A change to subheadings 2925.12 through 2925.19 from any subheading outside that group. 81. A change to subheadings 2925.21 through 2925.29 from any other subheading. 82. A change to subheadings 2926.10 through 2926.90 from any other subheading, including another subheading within that group. 83. A change to headings 2927 through 2928 from any other heading, including another heading within that group. 84. A change to subheadings 2929.10 through 2930.90 from any other subheading, including another subheading within that group. 85. A change to heading 2931 from any other heading. 86. A change to subheadings 2932.11 through 2932.94 from any other subheading, including another subheading within that group, except from subheading 3301.90. 87. A change to subheadings 2932.95 through 2932.99 from any other subheading outside that group, except from subheading 3301.90. 88. A change to subheadings 2933.11 through 2933.32 from any other subheading, including another subheading within that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.293 Chile 89. A change to subheadings 2933.33 through 2933.39 from any subheading outside that group. 90. A change to subheadings 2933.41 through 2933.49 from any subheading outside that group. 91. A change to subheadings 2933.52 through 2933.54 from any subheading outside that group. 92. A change to subheadings 2933.55 through 2933.59 from any subheading outside that group. 93. A change to subheadings 2933.61 through 2933.69 from any other subheading, including another subheading within that group. 94. A change to subheading 2933.71 from any other subheading. 95. A change to subheadings 2933.72 through 2933.79 from any subheading outside that group. 96. A change to subheadings 2933.91 through 2933.99 from any subheading outside that group. 97. A change to subheadings 2934.10 through 2934.30 from any other subheading, including another subheading within that group. 98. A change to subheadings 2934.91 through 2934.99 from any subheading outside that group. 99. A change to heading 2935 from any other heading. 100. A change to subheadings 2936.21 through 2936.29 from any other subheading, including another subheading within that group. 101. (A) A change to unmixed provitamins of subheading 2936.90 from any other good of subheading 2936.90 or from any other subheading; or (B) A change to any other good of subheading 2936.90 from any other subheading, except from subheadings 2936.21 through 2936.29. 102. A change to headings 2937 through 2938 from any other heading, including another heading within that group. 103. (A) A change to concentrates of poppy straw of subheading 2939.11 from any other subheading, except from chapter 13; or (B) A change to any other good of subheading 2939.11 from concentrates of poppy straw of subheading 2939.11 or any other heading. 104. A change to subheadings 2939.19 through 2939.99 from concentrates of poppy straw of subheading 2939.11 or from any other heading. 105. A change to headings 2940 through 2941 from any other heading, including another heading within that group. 106. A change to heading 2942 from any other chapter. Chapter 30. [Chapter rule 1 deleted.] 1. A change to subheading 3001.20 from any other subheading, including another subheading within that group, except from subheading 3006.92. 2. (A) A change to dried glands or other dried organs of subheading 3001.90 from any other good of subheading 3001.90 or from any other subheading, except from subheadings 3006.92, 0206.10 through 0208.90 or 0305.20, headings 0504 or 0510 or subheading 0511.99 if the change from these provisions is not a powder classified in subheading 3001.90; or (B) A change to any other good of subheading 3001.90 from dried glands or other dried organs of subheading 3001.90 or from any other subheading, except from subheading 3006.92. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.294 Chile 3. A change to subheadings 3002.10 through 3002.90 from any other subheading, except from subheading 3006.92, including another subheading within that group. 4. A change to subheading 3003.10 from any other subheading, except from subheadings 2941.10, 2941.20, 3003.20 or 3006.92. 5. A change to subheading 3003.20 from any other subheading, except from subheadings 2941.30 through 2941.90 or 3006.92. 6. A change to subheading 3003.31 from any other subheading, except from subheadings 2937.91 or 3006.92. 7. A change to subheading 3003.39 from any other subheading, except from hormones or their derivatives classified in chapter 29 and except from subheading 3006.92. 8. A change to subheading 3003.40 from any other subheading, except from heading 1211, subheadings 1302.11, 1302.19, 1302.20 or 1302.39, or from alkaloids or derivatives thereof classified in chapter 29 or from subheading 3006.92. 9. A change to subheading 3003.90 from any other subheading, except from subheading 3006.92, provided that the domestic content of the therapeutic or prophylactic component is not less than 40 percent by weight of the total therapeutic or prophylactic content. 10. A change to subheading 3004.10 from any other subheading, except from subheadings 2941.10, 2941.20, 3003.10, 3003.20 or 3006.92. 11. A change to subheading 3004.20 from any other subheading, except from subheadings 2941.30 through 2941.90, 3003.20 or 3006.92. 12. A change to subheading 3004.31 from any other subheading, except from subheadings 2937.91, 3003.31, 3003.39 or 3006.92. 13. (A) A change to hormone derivatives of corticosteroid hormones of subheading 3004.32 from any other subheading or corticosteroid hormones or structural analogues of corticosteroid hormones of subheading 3004.32, except from subheadings 3003.39 or 3006.92 or from adrenal cortical hormones classified in chapter 29; (B) A change to structural analogues of corticosteroid hormones of subheading 3004.32 from any other subheading or corticosteroid hormones or derivatives of subheading 3004.32, except from subheadings 3003.39, 3004.39 or 3006.92; or hormones or derivatives thereof classified in chapter 29; (C) A change to any other good of subheading 3004.32 from any other subheading, except from subheadings 3003.39 or 3006.92 or from adrenal cortical hormones classified in chapter 29. 14. A change to subheading 3004.39 from any other subheading, except from subheadings 3003.39 or 3006.92 or from hormones or derivatives thereof classified in chapter 29. 15. A change to subheading 3004.40 from any other subheading, except from heading 1211, subheadings 1302.11, 1302.19, 1302.20, 1302.39, 3003.40 or 3006.92 or from alkaloids or derivatives thereof classified in chapter 29. 16. A change to subheading 3004.50 from any other subheading, except from subheadings 3003.90 or 3006.92 or from vitamins classified in chapter 29 or goods classified in heading 2936. 17. A change to subheadings 3004.60 through 3004.90 from any other subheading, except from subheadings 3003.90 or 3006.92, provided that the domestic content of the therapeutic or prophylactic component is not less than 40 percent by weight of the total therapeutic or prophylactic content. 18. A change to subheading 3005.10 from any other subheading, except from subheading 3006.92. 19. (A) A change to subheading 3005.90 from any other heading, except from subheading 3006.92; or (B) A change to subheading 3005.90 from any other subheading within heading 3005, except from subheading 3006.92, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.295 Chile (2) 45 percent when the build-down method is used. 20. A change to subheading 3006.10 from any other subheading, except from subheadings 1212.20, 3006.92 or 4206.10. 21. A change to subheadings 3006.20 through 3006.60 from any other subheading, except from subheading 3006.92, including another subheading within that group. 22. (A) A change to subheading 3006.70 from any other heading within chapters 28 through 38, except from subheading 3006.92; or (B) A change to subheading 3006.70 from any other subheading within chapters 28 through 38 except from subheading 3006.92, including another subheading within that group, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 23. A change to subheading 3006.91 from any other heading. 24. A change to subheading 3006.92 from any other chapter. Chapter 31. [Chapter rule deleted.] 1. A change to heading 3101 from any other heading, except from subheading 2301.20 or from powders and meals of subheading 0506.90, heading 0508 or subheadings 0511.91 or 0511.99. 2. A change to subheadings 3102.10 through 3102.21 from any other subheading, including another subheading within that group. 3. A change to subheading 3102.29 from any other subheading, except from subheadings 3102.21 or 3102.30. 4. A change to subheading 3102.30 from any other subheading. 5. A change to subheading 3102.40 from any other subheading, except from subheading 3102.30. 6. A change to subheading 3102.50 from any other subheading. 7. A change to subheading 3102.60 from any other subheading, except from subheadings 2834.29 or 3102.30. [8. Rule deleted.] 9. A change to subheading 3102.80 from any other subheading, except from subheadings 3102.10 or 3102.30. 10. (A) A change to calcium cyanamide of subheading 3102.90 from any other subheading; or (B) A change to any other good of subheading 3102.90 from any other subheading, except from subheadings 3102.10 through 3102.80. 11. A change to subheading 3103.10 from any other subheading. 12. (A) A change to basic slag of subheading 3103.90 from any other subheading; or (B) A change to any other good of subheading 3103.90 from any other subheading, except from subheading 3103.10. 13. A change to subheadings 3104.20 through 3104.30 from any other subheading, including another subheading within that group. 14. (A) A change to carnallite, sylvite or other crude natural potassium salts of subheading 3104.90 from any other subheading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.296 Chile (B) A change to any other good of subheading 3104.90 from any other subheading, except from subheadings 3104.20 through 3104.30. 15. A change to subheading 3105.10 from any other subheading, except from chapter 31. 16. A change to subheading 3105.20 from any other heading, except from headings 3102 through 3104. 17. A change to subheadings 3105.30 through 3105.40 from any other subheading, including another subheading within that group. 18. A change to subheadings 3105.51 through 3105.59 from any other subheading, including another subheading within that group, except from subheadings 3102.10 through 3103.90 or 3105.30 through 3105.40. 19. A change to subheading 3105.60 from any other subheading, except from headings 3103 through 3104. 20. A change to subheading 3105.90 from any other chapter, except from subheading 2834.21. Chapter 32. [Chapter rule deleted.] 1. A change to subheadings 3201.10 through 3202.90 from any other subheading, including another subheading within that group. 2. A change to heading 3203 from any other heading. 3. A change to subheadings 3204.11 through 3204.17 from any other subheading, including another subheading within that group. 4. A change to subheading 3204.19 from any other subheading, except from subheadings 3204.11 through 3204.17. 5. A change to subheadings 3204.20 through 3204.90 from any other subheading, including another subheading within that group. 6. A change to heading 3205 from any other heading. 7. A change to subheadings 3206.11 through 3206.19 from any other subheading outside that group. 8. A change to subheadings 3206.20 through 3207.42 from any other subheading, including another subheading within that group. 8A. (A) A change to pigments and preparations based on cadmium compounds of subheading 3206.49 from any other good of subheading 3206.49 or from any other subheading; (B) A change to pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides) of subheading 3206.49 from any other good of subheading 3206.49 or from any other subheading; or (C) A change to any other good of subheading 3206.49 from any other subheading. 8B. A change to subheadings 3206.50 through 3207.40 from any other subheading, including another subheading within that group. 9. A change to subheadings 3208.10 through 3209.90 from any other subheading, including another subheading within that group. 10. A change to heading 3210 from any other heading. 11. A change to heading 3211 from any other heading, except from heading 3212. 12. A change to subheadings 3212.10 through 3212.90 from any other subheading, including another subheading within that group. 13. A change to heading 3213 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.297 Chile 14. A change to subheadings 3214.10 through 3214.90 from any other subheading, including another subheading within that group, except from subheading 3824.50. 15. A change to heading 3215 from any other heading. Chapter 33. [Chapter rule deleted.] 1. (A) A change to subheadings 3301.12 through 3301.90 from any other chapter; or (B) A change to subheadings 3301.12 through 3301.90 from any other subheading within chapter 33, including another subheading within that group, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 1A. (A) A change to essential oils of bergamot or of lime of subheading 3301.19 from any other chapter; or (B) A change to essential oils of bergamot or of lime of subheading 3301.19 from any other subheading within chapter 33, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 1B. (A) A change to any other good of subheading 3301.19 from any other chapter; or (B) A change to any other good of subheading 3301.19 from essential oils of bergamot or of lime of subheading 3301.19 or from any other subheading within chapter 33, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 1C. (A) A change to subheadings 3301.24 through 3301.25 from any other chapter; or (B) A change to subheadings 3301.24 through 3301.25 from any other subheading within chapter 33, including another subheading within that group, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 1D. (A) A change to essential oils of geranium, jasmine, lavender, lavandin or vetiver of subheading 3301.29 from any other chapter; or (B) A change to essential oils of geranium, jasmine, lavender, lavandin or vetiver of subheading 3301.29 from any other subheading within chapter 33, including another subheading within that group, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 1E. (A) A change to any other good of subheading 3301.29 from any other chapter; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.298 Chile (B) A change to any other good of subheading 3301.29 from essential oils of geranium, jasmine, lavender, lavandin or vetiver of subheading 3301.29 or from any other subheading within chapter 33, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 1F. (A) A change to subheadings 3301.30 through 3301.90 from any other chapter; or (B) A change to subheadings 3301.30 through 3301.90 from any other subheading within chapter 33, including another subheading within that group, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 2. A change to heading 3302 from any other heading, except from subheading 2106.90 or headings 2207, 2208 or 3301. 3. A change to heading 3303 from any other heading, except from subheading 3302.90. 4. A change to subheadings 3304.10 through 3306.10 from any other subheading, including another subheading within that group. 5. A change to subheading 3306.20 from any other subheading, except from chapter 54. 6. A change to subheading 3306.90 from any other subheading. 7. A change to subheadings 3307.10 through 3307.90 from any other subheading, including another subheading within that group. Chapter 34. [Chapter rule deleted.] 1. A change to subheadings 3401.11 through 3401.20 from any other heading. 2. (A) A change to subheading 3401.30 from any subheading except from subheading 3402.90; or (B) A change to subheading 3401.30 from subheading 3402.90, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 3. (A) A change to subheadings 3402.11 through 3402.19 from any other heading; or (B) A change to subheadings 3402.11 through 3402.19 from any other subheading within heading 3402, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 4. (A) A change to subheading 3402.20 from any subheading except from subheadings 3401.30 or 3402.90; or (B) A change to subheading 3402.20 from subheading 3402.90, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.299 Chile (2) 45 percent when the build-down method is used. 5. A change to subheading 3402.90 from any other heading. 6. (A) A change to subheadings 3403.11 through 3403.19 from any other heading; or (B) A change to subheadings 3403.11 through 3403.19 from any other subheading within heading 3403, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 7. A change to subheadings 3403.91 through 3403.99 from any other subheading, including another subheading within that group. 8. A change to subheading 3404.20 from any other subheading, including another subheading within that group. 9. (A) A change to artificial waxes or prepared waxes of chemically modified lignite of subheading 3404.90 from any other good of subheading 3404.90 or from any other subheading; or (B) A change to any other good of subheading 3404.90 from any other subheading, except from heading 1521 or subheadings 2712.20 or 2712.90. 10. A change to subheadings 3405.10 through 3405.90 from any other subheading, including another subheading within that group. 11. A change to headings 3406 through 3407 from any other heading, including another heading within that group. Chapter 35. [Chapter rule deleted.] 1. A change to subheadings 3501.10 through 3501.90 from any other subheading, including another subheading within that group. 2. A change to subheadings 3502.11 through 3502.19 from any other subheading, including another subheading within that group, except from heading 0407. 3. A change to subheadings 3502.20 through 3502.90 from any other subheading, including another subheading within that group. 4. A change to headings 3503 through 3504 from any other heading, including another heading within that group. 5. A change to subheading 3505.10 from any other subheading. 6. A change to subheading 3505.20 from any other subheading, except from heading 1108. 7. (A) A change to subheading 3506.10 from any other heading; or (B) A change to subheading 3506.10 from any other subheading within heading 3506, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 8. A change to subheadings 3506.91 through 3506.99 from any other subheading, including another subheading within that group. 9. A change to heading 3507 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.300 Chile Chapter 36. [Chapter rule deleted.] 1. A change to headings 3601 through 3606 from any other heading, including another heading within that group. Chapter 37. [Chapter rule deleted.] 1. A change to headings 3701 through 3703 from any heading outside that group. 2. A change to headings 3704 through 3706 from any other heading, including another heading within that group. 3. A change to subheadings 3707.10 through 3707.90 from any other subheading, including another subheading within that group. Chapter 38. [Chapter rule deleted.] 1. A change to subheading 3801.10 from any other subheading. 2. A change to subheading 3801.20 from any other subheading, except from heading 2504 or subheading 3801.10. 3. A change to subheading 3801.30 from any other subheading. 4. A change to subheading 3801.90 from any other subheading, except from heading 2504. 5. A change to headings 3802 through 3804 from any other heading, including another heading within that group. 6. A change to heading 3805 from any other heading. 7. A change to subheadings 3806.10 through 3806.90 from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. 8. A change to heading 3807 from any other heading. [9. Rule deleted.] [10. Rule deleted.] 11. A change to subheading 3808.50 from any other subheading, provided that not less than 40 percent by weight of the active ingredient or ingredients is originating. 12. A change to subheadings 3808.91 through 3808.92 from any other heading, provided there is a regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. 12A. (A) A change to subheading 3808.93 from any other subheading, except from herbicides, antisprouting products and plant-growth regulators classified in chapters 28 or 29; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.301 Chile (B) A change to a mixture of subheading 3808.93 from any other subheading, provided that the mixture is made from two or more active ingredients and a domestic active ingredient constitutes not less than 40 percent by weight of the total active ingredients. 12B. A change to subheading 3808.94 from any other subheading. 12C. (A) A change to subheading 3808.99 from any other subheading, except from rodenticides and other pesticides classified in chapters 28 or 29; or (B) A change to a mixture of subheading 3808.99 from any other subheading, provided that the mixture is made from two or more active ingredients and a domestic active ingredient constitutes not less than 40 percent by weight of the total active ingredients. 13. A change to subheading 3809.10 from any other subheading, except from subheading 3505.10. 14. A change to subheadings 3809.91 through 3809.93 from any other subheading, including another subheading within that group. 15. A change to headings 3810 through 3816 from any other heading, including another heading within that group. 16. A change to heading 3817 from any other subheading, except from subheading 2902.90. 17. A change to heading 3818 from any other heading. 18. A change to heading 3819 from any other heading, except from heading 2710. 19. A change to heading 3820 from any other heading, except from subheading 2905.31. 20. A change to heading 3821 from any other heading. 21. A change to heading 3822 from any other heading, except from subheadings 3002.10 or 3502.90 or heading 3504. 22. A change to subheadings 3823.11 through 3823.13 from any other subheading, including another subheading within that group, except from heading 1520. 23. A change to subheading 3823.19 from any other subheading. 24. A change to subheading 3823.70 from any other subheading, except from heading 1520. 25. A change to subheading 3824.10 from any other subheading. 26. (A) A change to subheading 3824.30 from any other subheading, except from heading 2849; or (B) A change to subheading 3824.30 from heading 2849, whether or not there is also a change from any other subheading, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 27. A change to subheadings 3824.40 through 3824.60 from any other subheading, including another subheading within that group. 28. (A) A change to subheadings 3824.71 through 3824.83 from any other heading within chapters 28 through 38; or (B) A change to subheadings 3824.71 through 3824.83 from any other subheading within chapters 28 through 38, including another subheading within that group, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.302 Chile (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 28A. (A) A change to naphthenic acids, their water-insoluble salts or their esters of subheading 3824.90 from any other subheading; or (B) A change to any other good of subheading 3824.90 from any other subheading within chapters 28 through 38, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 29. (A) A change to subheadings 3825.10 through 3825.90 from any other heading within chapters 28 through 38; or (B) A change to subheadings 3825.10 through 3825.90 from any other subheading within chapters 28 through 38, including another subheading within that group, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 30. A change to heading 3826 from any other subheading within chapters 28 through 38, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. Chapter 39. 1. A change to headings 3901 through 3915 from any other heading, including another heading within that group, provided that the domestic polymer content is not less than 40 percent by weight of the total polymer content. 2. A change to subheadings 3916.10 through 3918.90 from any other subheading, including another subheading within that group. 3. A change to subheadings 3919.10 through 3919.90 from any other subheading outside that group. 4. A change to subheadings 3920.10 through 3921.99 from any other subheading, including another subheading within that group. 5. A change to headings 3922 through 3926 from any other heading, including another heading within that group. Chapter 40. 1. A change to subheadings 4001.10 through 4001.22 from any other subheading, including another subheading within that group. 2. A change to subheading 4001.29 from any other subheading, except from subheadings 4001.21 through 4001.22. 3. A change to subheading 4001.30 from any other subheading. 4. A change to subheadings 4002.11 through 4002.70 from any other subheading, including another subheading within that group. 5. A change to subheadings 4002.80 through 4002.99 from any other subheading, including another subheading within that group, provided that the domestic rubber content is not less than 40 percent by weight of the total rubber content. 6. A change to headings 4003 through 4004 from any other heading, including another heading within that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.303 Chile 7. A change to headings 4005 through 4017 from any other heading, including another heading within that group. [Rule 8 deleted.] Chapter 41. 1. (A) A change to hides and skins of heading 4101 which have undergone a tanning (including pre-tanning) process which is reversible from any other good of heading 4101 or any other heading; or (B) A change to any other good of heading 4101 from any other chapter. 2. (A) A change to hides and skins of heading 4102 which have undergone a tanning (including pre-tanning) process which is reversible from any other good of heading 4102, from wet blues of subheading 4105.10 or from any other heading; or (B) A change to any other good of heading 4102 from any other chapter. 3. (A) A change to hides and skins of heading 4103 which have undergone a tanning (including pre-tanning) process which is reversible from any other good of heading 4103 or from wet blues of subheadings 4106.21 or 4106.31 through 4106.32, or from any other heading; or (B) A change to any other good of heading 4103 from any other chapter. 4. A change to heading 4104 from any other heading, except from heading 4107 or from hides and skins of heading 4101 which have undergone a tanning (including pre-tanning) process which is reversible. 5. A change to heading 4105 from any other heading or from wet blues of subheading 4105.10, except from heading 4112 or from hides and skins of heading 4102 which have undergone a tanning (including pre-tanning) process which is reversible. 6. A change to heading 4106 from any other heading or from wet blues of subheadings 4106.21, 4106.31 or 4106.91, except from hides and skins of heading 4103 which have undergone a tanning (including pre-tanning) process which is reversible and except from subheading 4113.10. 7. A change to heading 4107 from any other heading or from wet blues of subheading 4107.10, except from headings 4103, 4106 or 4113 or from hides and skins of heading 4101 which have undergone a tanning (including pre-tanning) process which is reversible 8. A change to headings 4108 through 4111 from any other heading, including another heading within that group. 9. A change to heading 4112 from any other heading, except from subheading 4105.30 or from hides and skins of heading 4102 which have undergone a tanning (including pre-tanning) process which is reversible 10. A change to heading 4113 from any other heading, except from hides and skins of heading 4103 which have undergone a tanning (including pre-tanning) process which is reversible. 11. A change to subheadings 4114.10 through 4114.20 from any other subheading outside that group. 12. A change to heading 4115 from any other heading. Chapter 42. 1. A change to heading 4201 from any other heading. 2. A change to subheading 4202.11 from any other chapter. 3. A change to subheading 4202.12 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 4. A change to subheadings 4202.19 through 4202.21 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.304 Chile 5. A change to subheading 4202.22 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 6. A change to subheadings 4202.29 through 4202.31 from any other chapter. 7. A change to subheading 4202.32 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 8. A change to subheadings 4202.39 through 4202.91 from any other chapter. 9. A change to subheading 4202.92 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 10. A change to subheading 4202.99 from any other chapter. 11. A change to subheadings 4203.10 through 4203.29 from any other chapter. 12. A change to subheadings 4203.30 through 4203.40 from any other heading. 13. (A) A change to articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses of heading 4205 from any other good of heading 4205 or from any other heading; or (B) A change to any other good of heading 4205 from articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses of heading 4205 or from any other heading. 14. A change to heading 4206 from any other heading. Chapter 43. 1. A change to heading 4301 from any other chapter. 2. A change to heading 4302 from any other heading. 3. A change to headings 4303 through 4304 from any other heading, including another heading within that group. Chapter 44. 1. A change to headings 4401 through 4407 from any other heading, including another heading within that group. 2. (A) A change to sheets for veneering, obtained by slicing laminated wood, of heading 4408 from any other good of heading 4408 or from any other heading, except from heading 4412; or (B) A change to any other good of heading 4408 from any other heading. 3. A change to headings 4409 through 4421 from any other heading, including another heading within that group. Chapter 45. 1. A change to headings 4501 through 4504 from any other heading, including another heading within that group. Chapter 46. 1. A change to heading 4601 from any other chapter. 2. A change to heading 4602 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.305 Chile Chapter 47. 1. A change to headings 4701 through 4707 from any other heading, including another heading within that group. Chapter 48. 1. A change to headings 4801 through 4816 from any other chapter. 2. A change to headings 4817 through 4822 from any heading outside that group. 3. A change to heading 4823 from any other chapter. Chapter 49. 1. A change to headings 4901 through 4911 from any other chapter. Chapter 50. 1. A change to headings 5001 through 5003 from any other chapter. 2. A change to headings 5004 through 5006 from any heading outside that group. 3. A change to heading 5007 from any other heading. Chapter 51. 1. A change to headings 5101 through 5105 from any other chapter. 2. A change to headings 5106 through 5110 from any heading outside that group. 3. A change to headings 5111 through 5113 from any heading outside that group., except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404 or 5509 through 5510. Chapter 52. 1. A change to headings 5201 through 5207 from any other chapter, except from headings 5401 through 5405 or 5501 through 5507. 2. A change to headings 5208 through 5212 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404 or 5509 through 5510. Chapter 53. 1. A change to headings 5301 through 5305 from any other chapter. 2. A change to headings 5306 through 5308 from any heading outside that group. 3. A change to heading 5309 from any other heading, except from headings 5307 through 5308. 4. A change to headings 5310 through 5311 from any heading outside that group, except from headings 5307 through 5308. Chapter 54. 1. A change to headings 5401 through 5406 from any other chapter, except from headings 5201 through 5203 or 5501 through 5507. 2. A change to tariff items 5407.61.11, 5407.61.21 or 5407.61.91 from tariff items 5402.43.10 or 5402.52.10 or from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. 3. A change to heading 5407 from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.306 Chile 4. A change to heading 5408 from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. Chapter 55. 1. A change to headings 5501 through 5511 from any other chapter, except from headings 5201 through 5203 or 5401 through 5405. 2. A change to headings 5512 through 5516 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404 or 5509 through 5510. Chapter 56. 1. A change to headings 5601 through 5609 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. Chapter 57. 1. A change to headings 5701 through 5705 from any other chapter, except from headings 5106 through 5113, 5204 through 5212 or 5308 or 5311, chapter 54 or headings 5508 through 5516. Chapter 58. 1. A change to headings 5801 through 5811 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. Chapter 59. 1. A change to heading 5901 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. 2. A change to heading 5902 from any other heading, except from headings 5106 through 5113, 5204 through 5212 or 5306 through 5311 or chapter 54 through 55. 3. A change to headings 5903 through 5908 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 or 5311, 5407 through 5408 or 5512 through 5516. 4. A change to heading 5909 from any other chapter, except from headings 5111 through 5113, 5208 through 5212 or 5310 through 5311, chapter 54 or headings 5512 through 5516. 5. A change to heading 5910 from any other heading, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. 6. A change to heading 5911 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. Chapter 60. 1. A change to headings 6001 through 6006 from any other chapter, except from headings 5106 through 5113, chapter 52, heading 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. Chapter 61. Chapter rule 1: Except for fabrics classified in tariff items 5408.22.10, 5408.23.11, 5408.23.21 and 5408.24.10, the fabrics identified in the following subheadings and headings, when used as visible lining material in certain men's and women's suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers and similar articles, must be both formed from yarn and finished in the territory of Chile or of the United States: 5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.307 Chile 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.31 through 6005.44 or 6006.10 through 6006.44. Chapter rule 2: For purposes of determining the origin of a good of this chapter, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. If the rule requires that the good must also satisfy the tariff change requirements for visible lining fabrics listed in chapter rule 1 to this chapter, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings. 1. A change to subheadings 6101.20 through 6101.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 2. (A) A change to goods of wool or fine animal hair of subheading 6101.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (i) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the parties, and (ii) the visible lining fabric listed in chapter rule 1 to chapter 61 satisfies the tariff change requirements provided therein; or (B) A change to any other good of subheading 6101.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the parties. 3. A change to subheadings 6102.10 through 6102.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 4. A change to subheading 6102.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 5. (A) A change to suits of textile materials other than wool or fine animal hair, synthetic fibres, artificial fibres or cotton of subheading 6103.10 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both; (B) A change to suits of textile materials other than wool or fine animal hair, cotton or man-made fiber, and not containing more than 70 percent or more by weight of silk or silk waste of subheading 6103.10 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both; or (C) A change to any other good of subheading 6103.10 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.308 Chile (i) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and (ii) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 6. A change to tariff items 6103.19.60 or 6103.19.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 7. A change to subheadings 6103.22 through 6103.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and (B) with respect to a garment described in heading 6101 or a jacket or a blazer described in heading 6103, the foregoing of wool, fine animal hair, cotton or man-made fibers and imported as part of an ensemble of these subheadings, any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 8. A change to subheadings 6103.31 through 6103.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 9. A change to tariff items 6103.39.60 or 6103.39.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 10. A change to subheadings 6103.41 through 6103.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 11. A change to subheading 6104.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the U.S. must satisfy the requirements of chapter rule 1 for chapter 61. 12. (A) A change to tariff items 6104.19.40 or 6104.19.60 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both; or (B) A change to any other good of subheading 6104.19.from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (i) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both; and <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.309 Chile (ii) any visible lining material used in the apparel article as imported into the U.S. must satisfy the requirements of chapter rule 1 for chapter 61. 13. A change to subheadings 6104.22 through 6104.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and (B) with respect to a garment described in heading 6102, a jacket or a blazer described in heading 6104, or a skirt described in heading 6104, the foregoing of wool, fine animal hair, cotton or man-made fibers and imported as part of an ensemble of these subheadings, any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 14. A change to subheadings 6104.31 through 6104.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 15. A change to tariff item 6104.39.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 16. A change to subheadings 6104.41 through 6104.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 17. A change to subheadings 6104.51 through 6104.59 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 18. A change to tariff items 6104.59.40 or 6104.59.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 19. A change to subheadings 6104.61 through 6104.69 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 20. A change to headings 6105 through 6106 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 21. A change to subheadings 6107.11 through 6107.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 22. A change to subheading 6107.21 from: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.310 Chile (A) tariff items 6006.21.10, 6006.22.10, 6006.23.10 or 6006.24.10, provided that the good, exclusive of collar, cuffs, waistband or elastic, is wholly of such fabric and the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both; or (B) any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 23. A change to subheadings 6107.22 through 6107.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 24. A change to subheadings 6108.11 through 6108.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 25. A change to subheading 6108.21 from: (A) tariff items 6006.21.10, 6006.22.10, 6006.23.10 or 6006.24.10, provided that the good, exclusive of waistband, elastic or lace, is wholly of such fabric and the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both, or (B) any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 26. A change to subheadings 6108.22 through 6108.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 27. A change to subheading 6108.31 from: (A) tariff items 6006.21.10, 6006.22.10, 6006.23.10 or 6006.24.10, provided that the good, exclusive of collar, cuffs, waistband, elastic or lace, is wholly of such fabric and the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both, or (B) any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 28. A change to subheadings 6108.32 through 6108.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 29. A change to subheadings 6108.91 through 6108.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 30. A change to headings 6109 through 6111 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 31. A change to subheadings 6112.11 through 6112.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 32. A change to subheading 6112.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.311 Chile (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and (B) with respect to a garment described in heading 6101, 6102, 6201 or 6202, the foregoing of wool, fine animal hair, cotton or man-made fibers and imported as part of a ski-suit of this subheading, any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 33. A change to subheadings 6112.31 through 6112.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 34. A change to headings 6113 through 6117 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. Chapter 62. Chapter rule 1: Except for fabrics classified in 5408.22.10, 5408.23.11, 5408.23.21 and 5408.24.10, the fabrics identified in the following sub-headings and headings, when used as visible lining material in certain men's and women's suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers, and similar articles, must be both formed from yarn and finished in the territory of Chile or of the United States: 5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.31 through 6005.44 or 6006.10 through 6006.44. Chapter rule 2: Apparel goods of this chapter, shall be considered to originate if they are both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and if the fabric of the outer shell, exclusive of collars or cuffs, is wholly of one or more of the following: (A) velveteen fabrics of subheading 5801.23, containing 85 percent or more by weight of cotton; (B) corduroy fabrics of subheading 5801.22, containing 85 percent or more by weight of cotton and containing more than 7.5 wales per centimeter; (C) fabrics of subheading 5111.11 or 5111.19, if hand-woven, with a loom width of less than 76 cm, woven in the United Kingdom in accordance with the rules and regulations of the Harris Tweed Association, Ltd., and so certified by the Association; (D) fabrics of subheading 5112.30, weighing not more than 340 grams per square meter, containing wool, not less than 20 percent by weight of fine animal hair and not less than 15 percent by weight of man-made staple fibers; or (E) batiste fabrics of subheading 5513.11 or 5513.21, of square construction, of single yarns exceeding 76 metric count, containing between 60 and 70 warp ends and filling picks per square centimeter, of a weight not exceeding 110 grams per square meter. Chapter rule 3: For purposes of determining the origin of a good of this chapter, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. If the rule requires that the good must also satisfy the tariff change requirements for visible lining fabrics listed in chapter rule 1 to this chapter, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings. 1. A change to subheadings 6201.11 through 6201.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.312 Chile (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 61. 2. A change to subheading 6201.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 3. A change to subheadings 6201.91 through 6201.93 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 4. A change to subheading 6201.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 5. A change to subheadings 6202.11 through 6202.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 6. A change to subheading 6202.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 7. A change to subheadings 6202.91 through 6202.93 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 8. A change to subheading 6202.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 9. A change to subheadings 6203.11 through 6203.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 10. A change to tariff item 6203.19.50 or 6203.19.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.313 Chile 11. A change to subheadings 6203.22 through 6203.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and (B) with respect to a garment described in heading 6201 or a jacket or a blazer described in heading 6203, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 12. A change to subheadings 6203.31 through 6203.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 13. A change to tariff item 6203.39.50 or 6203.39.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 14. A change to subheadings 6203.41 through 6203.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 15. A change to subheadings 6204.11 through 6204.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 16. A change to tariff item 6204.19.40 or 6204.19.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 17. A change to subheadings 6204.21 through 6204.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and (B) with respect to a garment described in heading 6202, a jacket or a blazer described in heading 6204, or a skirt described in heading 6204, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 18. A change to subheadings 6204.31 through 6204.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.314 Chile (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 19. A change to tariff item 6204.39.60 or 6204.39.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 20. A change to subheadings 6204.41 through 6203.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 21. A change to subheadings 6204.51 through 6204.59 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and (B) any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 22. A change to tariff item 6204.59.40 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 23. A change to subheadings 6204.61 through 6204.69 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 24. A change to subheading 6205.10 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both. Subheading rule: Men's or boys' shirts of cotton or man-made fibers shall be considered to originate if they are both cut and assembled in the territory of Chile or of the United States, or both, and if the fabric of the outer shell, exclusive of collars or cuffs, is wholly of one or more of the following: (a) fabrics of subheadings 5208.21, 5208.22, 5208.29, 5208.31, 5208.32, 5208.39, 5208.41, 5208.42, 5208.49, 5208.51, 5208.52 or 5208.59, of average yarn number exceeding 135 metric; (b) fabrics of subheadings 5513.11 or 5513.21, not of square construction, containing more than 70 warp ends and filling picks per square centimeter, of average yarn number exceeding 70 metric; (c) fabrics of subheadings 5210.21 or 5210.31, not of square construction, containing more than 70 warp ends and filling picks per square centimeter, of average yarn number exceeding 70 metric; (d) fabrics of subheadings 5208.22 or 5208.32, not of square construction, containing more than 75 warp ends and filling picks per square centimeter, of average yarn number exceeding 65 metric; (e) fabrics of subheadings 5407.81, 5407.82 or 5407.83, weighing less than 170 grams per square meter, having a dobby weave created by a dobby attachment; (f) fabrics of subheadings 5208.42 or 5208.49, not of square construction, containing more than 85 warp ends and filling picks per square centimeter, of average yarn number exceeding 85 metric; (g) fabrics of subheading 5208.51, of square construction, containing more than 75 warp ends and filling picks per square centimeter, made with single yarns, of average yarn number 95 or greater metric; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.315 Chile (h) fabrics of subheading 5208.41, of square construction, with a gingham pattern, containing more than 85 warp ends and filling picks per square centimeter, made with single yarns, of average yarn number 95 or greater metric, and characterized by a check effect produced by the variation in color of the yarns in the warp and filling; or (i) fabrics of subheading 5208.41, with the warp colored with vegetable dyes, and the filling yarns white or colored with vegetable dyes, of average yarn number greater than 65 metric. 25. A change to subheadings 6205.20 through 6205.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 26. A change to headings 6206 through 6210 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 27. A change to subheadings 6211.11 through 6211.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 28. A change to subheading 6211.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and (B) with respect to a garment described in headings 6101, 6102, 6201 or 6202, the foregoing of wool, fine animal hair, cotton or man-made fibers and imported as part of a ski-suit of this subheading, any visible lining material used in the apparel article as imported into the territory of the United States must satisfy the requirements of chapter rule 1 for chapter 62. 29. A change to subheadings 6211.32 through 6211.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 30. A change to subheading 6212.10 from any other chapter, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both, and provided that, during each annual period, such goods of a producer or entity controlling production shall be eligible for preferential treatment under this Agreement only if the aggregate cost of fabric components formed in the territory of the United States or of Chile, or both, that are used in the production of all such articles of that producer or entity during the preceding annual period is a least 75 percent of the aggregate declared customs value of the fabric contained in all such goods of that producer or entity that are entered during the preceding one year period.. 31. A change to subheadings 6212.20 through 6212.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 32. A change to headings 6213 through 6217 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both. Chapter 63. Chapter rule 1: For purposes of determining the origin of a good of this chapter, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good, and such component must satisfy the tariff change requirements set out in the rule for that good. 1. A change to headings 6301 through 6303 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.316 Chile 2. A change to tariff item 6303.92.10 from tariff items 5402.43.10 or 5402.52.10 or from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 3. A change to headings 6304 through 6308 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. 4. A change to heading 6309 from any other heading. 5. A change to heading 6310 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both. Chapter 64. 1. A change to heading 6401 from any heading outside headings 6401 through 6405, except from subheading 6406.10, provided there is a regional value content of not less than 55 percent under the build-up method. 2. A change to subheadings 6402.12 through 6402.20 from any other heading, provided there is a regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. 3. A change to subheading 6402.91 through 6403.99 from any heading outside headings 6401 through 6405, except from subheading 6406.10, provided there is a regional value content of not less than 55 percent under the build-up method. 4. A change to heading 6403 from any other heading outside headings 6401 through 6405, provided there is a regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. 5. A change to subheadings 6404.11 through 6404.19 from any other heading, except from subheading 6406.10, provided there is a regional value content of not less than 55 percent based on the build-up method. 6. A change to subheading 6404.20 from any other heading, provided there is a regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. 7. A change to heading 6405 from any other heading, provided there is a regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. 8. A change to subheading 6406.10 from any other subheading, except from headings 6401 through 6405, provided there is a regional value content of not less than: (A) 35 percent when the build-up method is used, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.317 Chile (B) 45 percent when the build-down method is used. 9. A change to subheadings 6406.20 through 6406.99 from any other chapter. Chapter 65. 1. A change to headings 6501 through 6502 from any other chapter. 2. A change to headings 6504 through 6506 from any other heading, except from headings 6503 through 6507. 3. A change to heading 6507 from any other heading. Chapter 66. 1. A change to heading 6601 from any other heading, except from a combination of both (a) subheading 6603.20, and (b) headings 3920 through 3921, 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, 5602 through 5603, 5801 through 5811, 5901 through 5911 or 6001 through 6002. 2. A change to heading 6602 from any other heading. 3. A change to heading 6603 from any other chapter. Chapter 67. 1. (A) A change to heading 6701 from any other heading; or (B) A change to articles of feather or down of heading 6701 from feathers or down. 2. A change to headings 6702 through 6704 from any other heading, including another heading within that group. Chapter 68. 1. A change to headings 6801 through 6815 from any other heading, including another heading within that group. Chapter 69. 1. A change to headings 6901 through 6914 from any other chapter. Chapter 70. 1. A change to heading 7001 from any other heading. 2. A change to subheading 7002.10 from any other heading. 3. A change to subheading 7002.20 from any other chapter. 4. A change to subheading 7002.31 from any other heading. 5. A change to subheadings 7002.32 through 7002.39 from any other chapter. 6. A change to subheadings 7003.12 through 7003.20 from any other heading, except from headings 7003 through 7006. 7. A change to subheading 7003.30 from any other heading, except from headings 7003 through 7009. 8. A change to subheading 7004.20 from any other heading, except from headings 7003 through 7009. 9. A change to subheading 7004.90 from any other heading, except from headings 7003 through 7006. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.318 Chile 10. A change to subheading 7005.10 from any other heading, except from headings 7003 through 7006. 11. A change to subheadings 7005.21 through 7005.29 from any other heading, except from headings 7003 through 7009. 12. A change to subheading 7005.30 from any other heading, except from headings 7003 through 7006. 13. A change to heading 7006 from any other heading, except from headings 7003 through 7009. 14. A change to subheading 7007.11 from any other heading, except from headings 7003 through 7009. 15. A change to subheadings 7007.19 through 7007.29 from any other heading, except from headings 7003 through 7009. 16. A change to heading 7008 from any other heading. 17. A change to subheading 7009.10 from any other subheading. 18. A change to subheadings 7009.91 through 7009.92 from any other heading, except from headings 7003 through 7009. 19. A change to headings 7010 through 7018 from any other heading, except from headings 7007 through 7018, or glass inners for vacuum flasks or other vacuum vessels of heading 7020. 20. A change to heading 7019 from any other heading, except from headings 7007 through 7020. 21. A change to heading 7020 from any other heading. Chapter 71. 1. A change to heading 7101 from any other heading. 2. A change to headings 7102 through 7103 from any other chapter. 3. A change to headings 7104 through 7105 from any other heading. 4. A change to headings 7106 through 7111 from any other chapter. 5. A change to heading 7112 from any other heading. 6. A change to headings 7113 through 7117 from any other heading, except from headings 7113 through 7118. 7. A change to heading 7118 from any other heading. Chapter 72. 1. A change to headings 7201 through 7205 from any other chapter. 2. A change to headings 7206 through 7207 from any other heading outside that group. 3. A change to heading 7208 from any other heading. 4. A change to headings 7209 through 7212 from any other heading, except from headings 7208 through 7216. 5. A change to heading 7213 from any other heading. 6. A change to headings 7214 through 7215 from any other heading, except from headings 7208 through 7216. 7. A change to heading 7216 from any other heading, except from headings 7208 through 7215. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.319 Chile 8. A change to heading 7217 from any other heading, except from headings 7213 through 7215. 9. A change to heading 7218 from any other heading. 10. A change to heading 7219 from any other heading, except from heading 7220. 11. A change to heading 7220 from any other heading, except from heading 7219. 12. A change to heading 7221 from any other heading, except from heading 7222. 13. A change to heading 7222 from any other heading, except from heading 7221. 14. A change to heading 7223 from any other heading, except from headings 7221 through 7222. 15. A change to heading 7224 from any other heading. 16. A change to heading 7225 from any other heading, except from heading 7226. 17. A change to heading 7226 from any other heading, except from heading 7225. 18. A change to heading 7227 from any other heading, except from heading 7228. 19. A change to heading 7228 from any other heading, except from heading 7227. 20. A change to heading 7229 from any other heading, except from headings 7227 through 7228. Chapter 73. 1. A change to headings 7301 through 7307 from any other chapter. 2. A change to heading 73.08 from any other heading, except for changes resulting from the following processes performed on angles, shapes, or sections classified in heading 7216: (A) drilling, punching, notching, cutting, cambering, or sweeping, whether performed individually or in combination; (B) adding attachments or weldments for composite construction; (C) adding attachments for handling purposes; (D) adding weldments, connectors or attachments to H- sections or I-sections; provided that the maximum dimension of the weldments, connectors or attachments is not greater than the dimension between the inner surfaces of the flanges of the H-sections or I-sections; (E) painting, galvanizing, or otherwise coating; or (F) adding a simple base plate without stiffening elements, individually or in combination with drilling, punching, notching, or cutting, to create an article suitable as a column. 3. A change to headings 7309 through 7311 from any other heading outside that group. 4. A change to headings 7312 through 7314 from any other heading, including another heading within that group. 5. (A) A change to subheadings 7315.11 or 7315.12 from any other heading; or (B) A change to subheadings 7315.11 or 7315.12 from subheading 7315.19, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.320 Chile (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 6. A change to subheading 7315.19 from any other heading. 7. (A) A change to subheadings 7315.20 through 7315.89 from any other heading; or (B) A change to subheadings 7315.20 through 7315.89 from subheading 7315.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 8. A change to subheading 7315.90 from any other subheading. 9. A change to heading 7316 from any other heading, except from headings 7312 or 7315. 10. A change to headings 7317 through 7318 from any other heading outside that group. 11. A change to headings 7319 through 7320 from any other heading, including another heading within that group. 12. (A) A change to subheadings 7321.11 through 7321.89 from any other heading; or (B) A change to subheadings 7321.11 through 7321.89 from subheading 7321.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 13. A change to subheading 7321.90 from any other heading. 14. A change to heading 7322 from any other heading. 15. A change to heading 7323 from any other heading. 16. (A) A change to subheadings 7324.10 through 7324.29 from any other heading; or (B) A change of heading is not required provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 17. A change to subheading 7324.90 from any other heading. 18. A change to subheadings 7325.10 through 7326.20 from any other heading. 19. A change to subheading 7326.90 from any other heading, except from heading 7325. Chapter 74. 1. A change to headings 7401 through 7403 from any other heading, including another heading within that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.321 Chile 2. No change in tariff classification for goods of heading 7404, provided the waste and scrap is wholly obtained or produced entirely in the territory of Chile or of the United States. 3. A change to headings 7405 through 7407 from any other heading, including another heading within that group. 4. A change to heading 7408 from any other heading, except from heading 7407. 5. A change to heading 7409 from any other heading. 6. A change to heading 7410 from any other heading, except from plate, sheet or strip of heading 7409 having a thickness of less than 5 mm. 7. A change to headings 7411 through 7418 from any other heading, including another heading within that group. 8. A change to heading 7419 from any other heading. Chapter 75. 1. A change to headings 7501 through 7505 from any other heading, including another heading within that group. 2. (A) A change to heading 7506 from any other heading; or (B) A change to foil not exceeding 0.15 mm in thickness from any other good of heading 7506, provided that there has been a reduction in thickness of not less than 50 percent. 3. A change to subheadings 7507.11 through 7508.90 from any other subheading, including another subheading within that group Chapter 76. 1. A change to heading 7601 from any other chapter. 2. A change to heading 7602 from any other heading. 3. A change to heading 7603 from any other chapter. 4. A change to heading 7604 from any other heading, except from headings 7605 through 7606. 5. A change to heading 7605 from any other heading, except from heading 7604. 6. A change to subheading 7606.11 from any other heading. 7. A change to subheading 7606.12 from any other heading, except from headings 7604 through 7606. 8. A change to subheading 7606.91 from any other heading. 9. A change to subheading 7606.92 from any other heading, except from headings 7604 or 7606. 10. A change to heading 7607 from any other heading. 11. A change to heading 7608 from any other heading, except from heading 7609. 12. A change to heading 7609 from any other heading, except from heading 7608. 13. A change to headings 7610 through 7613 from any other heading, including another heading within that group. 14. A change to subheading 7614.10 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.322 Chile 15. A change to subheading 7614.90 from any other heading, except from headings 7604 through 7605. 16. A change to headings 7615 from any other heading. 17. A change to subheading 7616.10 from any other heading. 18. A change to subheadings 7616.91 through 7616.99 from any other subheading, including another subheading within that group. Chapter 78. 1. A change to headings 7801 through 7802 from any other chapter. 2. A change to heading 7804 from any other heading. 3. (A) A change to lead bars, rods, profiles and wire of heading 7806 from any other good of heading 7806 or any other heading; (B) A change to lead tubes, pipes and tube or pipe fittings of heading 7806 from any other good of heading 7806 or any other heading; or (C) A change to any other good of heading 7806 from lead bars, rods, profiles or wire of heading 7806, or from lead tubes, pipes or tube or pipe fittings of heading 7806 or any other heading. Chapter 79. 1. A change to headings 7901 through 7902 from any other chapter 2. A change to subheading 7903.10 from any other chapter. 3. A change to subheading 7903.90 from and other heading. 4. A change to headings 7904 through 7905 from any other heading, including another heading within that group. 5. (A) A change to zinc tubes, pipes or tube or pipe fittings of heading 7907 from any other good of heading 7907 or any other heading; or (B) A change to any other goods of heading 7907 from zinc tubes, pipes or tube or pipe fittings of heading 7907 or any other heading. Chapter 80. 1. A change to headings 8001 through 8002 from any other chapter. 2. A change to heading 8003 from any other heading. 4. (A) A change to plates, sheets or strip, of a thickness exceeding 0.2 mm, of heading 8007 from any other good of heading 8007 or any other heading; (B) A change to tin foil, of a thickness not exceeding 0.2 mm, tin powders or flakes of heading 8007 from any other good of heading 8007, except from plates, sheets or strip, of a thickness exceeding 0.2mm of heading 8007, or any other heading; (C) A change to tin tubes, pipes and tube or pipe fittings of heading 8007 from any other good of heading 8007 or any other heading; (D) A change to any other good of heading 8007 from plates, sheets or strip, of thickness exceeding 0.2 mm, tin foil of thickness not exceeding 0.2 mm, tin powders or flakes, tin tubes, pipes or tube or pipe fittings of heading 8007 or any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.323 Chile Chapter 81. 1. A change to subheadings 8101.10 through 8101.94 from any other chapter. [2. Rule deleted.] 3. A change to subheading 8101.96 from any other subheading, except from subheading 8101.95. 4. A change to subheading 8101.97 from any other chapter. 5. (A) A change to bars or rods, other than those obtained simply by sintering, profiles, plates, sheets, strip or foil of subheading 8101.99 from any other good of subheading 8101.99 or any other subheading; or (B) A change to any other good of subheading 8109.99 from bars, rods (other than those obtained simply by sintering), profiles, plates, sheets, strip or foil of subheading 8101.99 or any other heading. 6. A change to subheadings 8102.10 through 8102.94 from any other chapter. 7. A change to subheading 8102.95 from any other subheading. 8. A change to subheading 8102.96 from any other subheading, except subheading 8102.95. 9. A change to subheading 8102.97 from any other chapter. 10. A change to subheading 8102.99 from any other subheading. 11. A change to subheadings 8103.20 through 8103.30 from any other chapter. 12. A change to subheading 8103.90 from any other subheading. 13. A change to subheadings 8104.11 through 8104.20 from any other chapter. 14. A change to subheadings 8104.30 through 8104.90 from any other subheading, including another subheading within that group. 15. A change to subheadings 8105.20 through 8105.30 from any other chapter. 16. A change to subheading 8105.90 from any other subheading. 17. (A) A change to heading 8106 from any other chapter, or (B) A change of chapter is not required provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 18. A change to subheadings 8107.20 through 8107.30 from any other chapter. 19. A change to subheading 8107.90 from any other subheading. 20. A change to subheadings 8108.20 through 8108.30 from any other chapter. 21. A change to subheading 8108.90 from any other subheading. 22. A change to subheadings 8109.20 through 8109.30 from any other chapter. 23. A change to subheading 8109.90 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.324 Chile 24. (A) A change to heading 8110 from any other chapter, or (B) A change of chapter is not required provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 25. (A) A change to heading 8111 from any other chapter, or (B) A change of chapter is not required provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 26. A change to subheadings 8112.12 through 8112.13 from any other chapter. 27. A change to subheading 8112.19 from any other subheading, provided there is a regional value content of not less than: (A) 35 percent based on the build-up method, or (B) 45 percent based on the build-down method. 28. (A) A change to subheadings 8112.21 through 8112.29 from any other chapter, or (B) No change in tariff classification is required, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 29. A change to subheadings 8112.51 through 8112.52 from any other chapter. 30. A change to subheading 8112.59 from any other subheading, except from subheading 8112.99. 31. (A) A change to unwrought germanium or vanadium, germanium or vanadium waste, scrap or powders of subheading 8112.92 from any other chapter; or (B) No change in tariff classification is required for articles of unwrought germanium or vanadium, germanium or vanadium waste, scrap or powders of subheading 8112.92, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used; or (C) A change to any other good of subheading 8112.92 from any other chapter. 32. (A) A change to articles of vanadium or germanium of subheading 8112.99 from any other chapter; or (B) No change in tariff classification is required for articles of germanium or vanadium, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.325 Chile (C) A change to any other good of subheading 8112.99 from articles of germanium or vanadium of subheading 8112.99 or from any other subheading. 33. (A) A change to heading 8113 from any other chapter, or (B) A change of chapter is not required provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. Chapter 82. 1. A change to headings 8201 through 8206 from any other chapter. 2. (A) A change to subheadings 8207.13 from any other chapter, or (B) A change to subheading 8207.13 from heading 8209 or subheading 8207.19 provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 3. A change to subheadings 8207.19 through 8207.90 from any other chapter. 4. A change to headings 8208 through 8215 from any other chapter. Chapter 83. 1. (A) A change to subheadings 8301.10 through 8301.40 from any other chapter; or (B) A change to subheadings 8301.10 through 8301.40 from subheading 8301.60, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 2. (A) A change to subheadings 8301.50 from any other chapter, or (B) A change to subheading 8301.50 from any other subheading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 3. A change to subheadings 8301.60 through 8301.70 from any other chapter. 4. A change to headings 8302 through 8304 from any other heading, including another heading within that group. 5. (A) A change to subheadings 8305.10 through 8305.20 from any other chapter; or (B) A change to subheadings 8305.10 through 8305.20 from any other subheading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.326 Chile (2) 45 percent based on the build-down method. 6. A change to subheading 8305.90 from any other heading. 7. A change to subheading 8306.10 from any other chapter. 8. A change to subheadings 8306.21 through 8306.30 from any other heading. 9. A change to heading 8307 from any other heading. 10. (A) A change to subheadings 8308.10 through 8308.20 from any other chapter; or (B) A change to subheadings 8308.10 through 8308.20 from any other subheading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 11. A change to subheading 8308.90 from any other heading. 12. A change to headings 8309 through 8310 from any other heading, including another heading within that group. 13. (A) A change to subheadings 8311.10 through 8311.30 from any other chapter; or (B) A change to subheadings 8311.10 through 8311.30 from any other subheading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 14. A change to subheading 8311.90 from any other heading. Chapter 84. 1. A change to subheadings 8401.10 through 8401.30 from any other subheading, including another subheading within that group. 2. A change to subheading 8401.40 from any other heading. 3. (A) A change to subheading 8402.11 from any other heading; or (B) A change to subheading 8402.11 from subheading 8402.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 4. (A) A change to subheading 8402.12 from any other heading; or (B) A change to subheading 8402.12 from any other subheading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.327 Chile 5. (A) A change to subheading 8402.19 from any other heading; or (B) A change to subheading 8402.19 from subheading 8402.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 6. (A) A change to subheading 8402.20 from any other heading; or (B) A change to subheading 8402.20 from any other subheading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 7. A change to subheading 8402.90 from any other heading. 8. A change to subheading 8403.10 from any other subheading. 9. A change to subheading 8403.90 from any other heading. 10. A change to subheading 8404.10 from any other subheading. 11. A change to subheadings 8425.11 through 8425.19 from any other subheading, including another subheading within that group. 11A. (A) A change to pit-head winding gear or winches specially designed for use underground of subheading 8425.31 from any other good of subheading 8425.31 or from any other subheading, except from pit-head winding gear or winches specially designed for use underground of subheading 8425.39; or (B) A change to any other good of subheading 8425.31 from pit-head winding gear or winches specially designed for use underground of subheading 8425.31 or from any other subheading. 11B. (A) A change to pit-head winding gear or winches specially designed for use underground of subheading 8425.39 from any other good of subheading 8425.39 or from any other subheading, except from pit-head winding gear or winches specially designed for use underground of subheading 8425.31; or (B) A change to any other good of subheading 8425.39 from pit-head winding gear or winches specially designed for use underground of subheading 8425.39 or from any other subheading. 11C. A change to subheadings 8425.41 through 8428.60 from any other subheading, including another subheading within that group. 11D. (A) A change to mine wagon pushers, locomotive or wagon traversers, wagon tippers or similar railway wagon handling equipment from any other good of subheading 8428.90 or from any other subheading; or (B) A change to any other good of subheading 8428.90 or from mine wagon pushers, locomotive or wagon traversers, wagon tippers or similar railway wagon handling equipment of subheading 8428.90 or from any other subheading. 11E. A change to subheadings 8429.11 through 8429.59 from any other subheading, including another subheading within that group. 12. A change to subheading 8404.90 from any other heading. 13. A change to subheading 8405.10 from any other subheading. 14. A change to subheading 8405.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.328 Chile 15. A change to subheading 8406.10 from any other subheading. 16. A change to subheadings 8406.81 through 8406.82 from any other subheading outside that group. 17. A change to subheading 8406.90 from any other heading. 18. A change to subheadings 8407.10 through 8407.32 from any other heading. 19. A change to subheading 8407.33 through 8407.34 from any other heading, provided there is a regional value content of not less than: (A) 35 percent based on the build-up method, or (B) 45 percent based on the build-down method. 20. A change to subheading 8407.90 from any other heading. 21. A change to heading 8408 from any other heading. 22. A change to subheading 8409.10 from any other heading. 23. (A) A change to subheadings 8409.91 or 8409.99 from any other heading; or (B) No required change in tariff classification to subheadings 8409.91 or 8409.99, provided there is a regional value content of not less than 30 percent based on the build-up method. 24. A change to subheadings 8410.11 through 8410.13 from any other subheading, except from subheadings within that group. 25. A change to subheading 8410.90 from any other heading. 26. A change to subheadings 8411.11 through 8411.82 from any other subheading, except from any subheading within that group. 27. A change to subheadings 8411.91 through 8411.99 from any other heading. 28. A change to subheadings 8412.10 through 8412.80 from any other subheading, including another subheading within that group. 29. A change to subheading 8412.90 from any other heading. 30. A change to subheadings 8413.11 through 8413.82 from any other subheading, including another subheading within that group. 31. A change to subheadings 8413.91 through 8413.92 from any other heading. 32. A change to subheadings 8414.10 through 8414.80 from any other subheading, including another subheading within that group. 33. A change to subheading 8414.90 from any other heading. 34. A change to subheadings 8415.10 through 8415.83 from any other subheading, including another subheading within that group. [Rules 35 through 37 deleted.] 38. A change to subheading 8415.90 from any other heading. 39. A change to subheadings 8416.10 through 8416.30 from any other subheading, including another subheading within that group. 40. A change to subheading 8416.90 from any other heading. 41. A change to subheadings 8417.10 through 8417.80 from any other subheading, including another subheading within that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.329 Chile 42. A change to subheading 8417.90 from any other heading. 43. (A) A change to subheadings 8418.10 through 8418.91from any other heading; or (B) A change to subheadings 8418.10 through 8418.91from subheading 8418.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 44. A change to subheading 8418.99 from any other heading. 45. A change to subheading 8419.11 from any other subheading. 45A. (A) A change to subheading 8419.19 from any other heading; or (B) A change to subheading 8419.19 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 45B. A change to subheadings 8419.20 through 8419.89 from any other subheading, including another subheading within that group. 46. A change to subheading 8419.90 from any other heading. 47. A change to subheading 8420.10 from any other subheading. 48. A change to subheadings 8420.91 through 8420.99 from any other heading. 49. A change to subheadings 8421.11 through 8421.39 from any other subheading. 50. A change to subheading 8421.91from any other heading. 51. (A) A change to subheading 8421.99 from any other heading; or (B) No required change in tariff classification to subheading 8421.99, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 52. A change to subheadings 8422.11 through 8422.40 from any other subheading, including another subheading within that group. 53. A change to subheading 8422.90 from any other heading. 54. A change to subheadings 8423.10 through 8423.89 from any other subheading, including another subheading within that group. 55. A change to subheading 8423.90 from any other heading. 56. A change to subheadings 8424.10 through 8430.69 from any other subheading, including another subheading within that group. [Rules 57 through 60 deleted.] 61. A change to any other good of subheading 8430.69 from “scrapers” of subheading 8430.69 or from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.330 Chile 62. A change to heading 8431 from any other heading. 63. A change to subheadings 8432.10 through 8432.80 from any other subheading, including another subheading within that group. 64. A change to subheading 8432.90 from any other heading. 65. A change to subheadings 8433.11 through 8433.60 from any other subheading, including another subheading within that group. 66. A change to subheading 8433.90 from any other heading. 67. A change to subheadings 8434.10 through 8435.90 from any other subheading, including another subheading within that group. [Rules 68 through 71 deleted.] 72. A change to subheadings 8436.10 through 8436.80 from any other subheading, including another subheading within that group. 73. A change to subheading 8436.91 from any other heading. 74. A change to subheading 8436.99 from any other heading. 75. A change to subheading 8437.10 from any other subheading. 76. A change to subheading 8437.80 from any other subheading. 77. A change to subheading 8437.90 from any other heading. 78. A change to subheadings 8438.10 through 8438.80 from any other subheading, including another subheading within that group. 79. A change to subheading 8438.90 from any other heading. 80. A change to subheadings 8439.10 through 8440.90 from any other subheading, including another subheading within that group. [Rules 81 through 84 deleted.] 85. A change to subheadings 8441.10 through 8441.80 from any other subheading, including another subheading within that group. 86. A change to subheading 8441.90 from any other heading. 87. A change to subheading 8442.30 from any other subheading. 88. A change to subheading 8442.40 from any other heading. 89. A change to subheading 8442.50 from any other heading. 90. (A) A change to subheadings 8443.11 through 8443.19 from any other subheading outside that group, except from machines for uses ancillary to printing of subheading 8443.91; or (B) A change to subheadings 8443.11 through 8443.19 from machines for uses ancillary to printing of subheading 8443.91 provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 90A. A change to subheading 8443.31 from any other subheading. 90B. A change to subheading 8443.32 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.331 Chile 90C. A change to subheading 8443.39 from any other subheading. 90D. (A) A change to machines for uses ancillary to printing of subheading 8443.91 from any other good of subheading 8443.91 or from any other subheading, except from subheadings 8443.11 through 8443.39; or (B) A change to any other good of subheading 8443.91 from any other heading. 90E. A change to subheading 8443.99 from any other heading. [91. Rule deleted.] [92. Rule deleted.] 93. A change to heading 8444 from any other heading. 94. A change to headings 8445 through 8447 from any other heading, except from any heading within that group. 95. A change to subheading 8448.11 from any other subheading. 96. A change to subheading 8448.19 from any other subheading. 97. A change to subheadings 8448.20 through 8448.59 from any other heading. 98. A change to heading 8449 from any other heading. 99. A change to subheadings 8450.11 through 8450.20 from any other subheading, including another subheading within that group. 100. A change to subheading 8450.90 from any other heading. 101. A change to subheadings 8451.10 through 8451.80 from any other subheading, including another subheading within that group. 102. A change to subheading 8451.90 from any other heading. 103. A change to subheadings 8452.10 through 8452.29 from any other subheading, except from any subheading within that group. 104. A change to subheading 8452.30 from any other subheading. [105.Rule deleted.] 106. A change to subheading 8452.90 from any other heading. 107. A change to subheadings 8453.10 through 8453.80 from any other subheading, including another subheading within that group. 108. A change to subheading 8453.90 from any other heading. 109. A change to subheadings 8454.10 through 8454.30 from any other subheading, including another subheading within that group. 110. A change to subheading 8454.90 from any other heading. 111. A change to subheadings 8455.10 through 8455.90 from any other subheading, including another subheading within that group. [Rule 112 deleted.] 113. A change to headings 8456 through 8463 from any other heading, including another heading within that group, provided there is a regional value content of not less than 65 percent based on the build-down method. 114. A change to headings 8464 through 8465 from any other heading, including another heading within that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.332 Chile 115. A change to heading 8466 from any other heading, provided there is a regional value content of not less than: (A) 35 percent based on the build-up method, or (B) 45 percent based on the build-down method. 116. A change to subheadings 8467.11 through 8467.89 from any other subheading, including another subheading within that group. 117. A change to subheadings 8467.91 from any other heading, 118. A change to subheadings 8467.92 through 8467.99 from any other heading, except from heading 8407. 119. A change to subheadings 8468.10 through 8468.80 from any other subheading, including another subheading within that group. 120. A change to subheading 8468.90 from any other heading. 121. A change to heading 8469 from any other heading. [122.Rule deleted.] [123.Rule deleted.] [124.Rule deleted.] 125. A change to subheadings 8470.10 through 8471.90 from any other subheading, including another subheading within that group. 126. A change to subheadings 8472.10 through 8472.90 from any other subheading, including another subheading within that group. 127. (A) A change to subheadings 8473.10 through 8473.50 from any other subheading, including another subheading within that group; or (B) No change in tariff classification to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used 128. A change to subheadings 8474.10 through 8474.80 from any other subheading, except from any subheading within that group. 129. (A) A change to subheading 8474.90 from any other heading, or (B) No required change in tariff classification to subheading 8474.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 130. A change to subheading 8475.10 from any other subheading. 131. A change to subheadings 8475.21 through 8475.29 from any other subheading, except from any subheading within that group. 132. A change to subheading 8475.90 from any other heading. 133. A change to subheadings 8476.21 through 8476.89 from any other subheading, except from any subheading within that group. 134. A change to subheading 8476.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.333 Chile 135. A change to heading 8477 from any other heading, provided there is a regional value content of not less than: (A) 35 percent based on the build-up method, or (B) 45 percent based on the build-down method. 136. A change to subheading 8478.10 from any other subheading. 137. A change to subheading 8478.90 from any other heading. 138. A change to subheadings 8479.10 through 8479.89 from any other subheading, including another subheading within that group. 139. A change to subheading 8479.90 from any other heading. 140. A change to heading 8480 from any other heading. 141. (A) A change to subheadings 8481.10 through 8481.80 from any other heading, or (B) A change to subheadings 8481.10 through 8481.80 from subheading 8481.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 142. A change to subheading 8481.90 from any other heading. 143. (A) A change to subheadings 8482.10 through 8482.80 from any subheading, except from any subheading within that group and from inner or outer rings or races of subheading 8482.99, or (B) A change to subheadings 8482.10 through 8482.80 from inner or outer rings or races of subheading 8482.99, whether or not there is also a change from any subheading outside that group, provided there is a regional value content of 40 percent based on the build-up method. 144. A change to subheading 8482.91 from any other heading. 145. A change to subheading 8482.99 from any other heading. 146. A change to subheading 8483.10 from any other subheading. 147. A change to subheading 8483.20 from any other subheading, except from subheadings 8482.10 through 8482.80. 148. (A) A change to subheading 8483.30 from any other heading, or (B) A change to subheading 8483.30 from another subheading, provided there is a regional value content of 40 percent based on the build-up method. 149. (A) A change to subheading 8483.40 from any subheading, except from subheadings 8482.10 through 8482.80, 8482.99, 8483.10 through 8483.40, 8483.60 or 8483.90; or (B) A change to subheading 8483.40 from subheadings 8482.10 through 8482.80, 8482.99, 8483.10 through 8483.40, 8483.60 or 8483.90, whether or not there is also a change from any other subheading, provided there is a regional value content of 40 percent based on the build-up method. 150. (A) A change to subheading 8483.50 from any subheading, except from subheadings 8482.10 through 8482.80, 8482.99, 8483.10 through 8483.40, 8483.60 or 8483.90; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.334 Chile (B) A change to subheading 8483.50 from subheadings 8482.10 through 8482.80, 8482.99, 8483.10 through 8483.40, 8483.60 or 8483.90, whether or not there is also a change from any other subheading, provided there is a regional value content of 40 percent based on the build-up method. 151. A change to subheading 8483.60 from any other subheading. 152. A change to subheading 8483.90 from any other heading. 153. A change to subheadings 8484.10 through 8484.90 from any other subheading, including another subheading within that group. [154.Rule deleted.] 155. (A) A change to subheadings 8486.10 through 8486.40 from any other subheading outside that group; or (B) No change in tariff classification required provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 156. (A) A change to subheading 8486.90 from any other heading; or (B) No change of tariff classification required provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 157. A change to heading 8487 from any other heading. Chapter 85. 1. (A) A change to subheading 8501.10 from any other heading, except from stators and rotors for the goods of heading 8501 in subheading 8503.00, or (B) A change to subheading 8501.10 from stators and rotors for the goods of heading 8501 in subheading 8503.00, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 2. A change to subheadings 8501.20 through 8501.64 from any other heading. 3. A change to heading 8502 from any other heading. 4. A change to heading 8503 from any other heading. 5. A change to subheadings 8504.10 through 8504.23 from any other subheading, except from subheadings 8504.10 through 8504.50. 6. (A) A change to subheading 8504.31 from any other heading, or (B) A change to subheading 8504.31 from subheading 8504.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.335 Chile 7. A change to subheadings 8504.32 through 8504.50 from any subheading except from subheadings 8504.10 through 8504.50. 8. A change to subheading 8504.90 from any other heading. 9. A change to subheadings 8505.11 through 8505.20 from any other subheading, including another subheading within that group. 10. A change to subheading 8505.90 from any other heading. 11. A change to subheadings 8506.10 through 8506.40 from any other subheading, including another subheading within that group. 12. A change to subheadings 8506.50 through 8506.80 from any other subheading, except from subheadings within that group. 13. (A) A change to electro magnetic lifting heads of subheading 8505.90 from any other subheading, or from any other good of subheading 8505.90; or (B) A change to any other good of subheading 8505.90 from any other heading. 14. (A) A change to subheading 8507.10 from any other heading; or (B) A change to subheading 8507.10 from any other subheading, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 15. A change to subheadings 8507.20 through 8507.80 from any other subheading, including another subheading within that group. 16. A change to subheading 8507.90 from any other heading. 16A. (A) A change to subheadings 8508.11 through 8508.60 from any other heading; or (B) A change to subheadings 8508.11 through 8508.60 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 16B. A change to subheading 8508.70 from any other heading. 17. (A) A change to subheadings 8509.40 through 8509.80 from any other heading, or (B) A change to subheadings 8509.40 through 8509.80 from any other subheading, provided there is also a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 18. A change to subheading 8509.90 from any other heading. 19. A change to subheadings 8510.10 through 8510.30 from any other subheading, including another subheading within that group. 20. A change to subheading 8510.90 from any other heading. 21. A change to subheadings 8511.10 through 8511.80 from any other subheading, including another subheading within that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.336 Chile 22. A change to subheading 8511.90 from any other heading. 23. A change to subheadings 8512.10 through 8512.30 from any other subheading, except from any subheading within that group. 24. (A) A change to subheading 8512.40 from any other heading, or (B) A change to subheading 8512.40 from subheading 8512.90, provided there is also a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 25. A change to subheading 8512.90 from any other heading. 26. (A) A change to subheading 8513.10 from any other heading; or (B) A change to subheading 8513.10 from subheading 8513.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 27. A change to subheading 8513.90 from any other heading. 28. A change to subheadings 8514.10 through 8514.40 from any other subheading, including another subheading within that group. 29. A change to subheading 8514.90 from any other heading. 30. A change to subheadings 8515.11 through 8515.80 from any other subheading outside that group. 31. A change to subheading 8515.90 from any other heading. 32. A change to subheadings 8516.10 through 8516.71 from any other subheading, including another subheading within that group. 33. (A) A change to subheading 8516.72 from any other subheading, except from housings for toasters of subheading 8516.90 or from subheading 9032.10; or (B) A change to subheading 8516.72 from housings for toasters of subheading 8516.90 or from subheading 9032.10, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 34. A change to subheading 8516.79 from any other subheading. 35. (A) A change to subheading 8516.80 from any other heading; or (B) A change to subheading 8516.80 from subheading 8516.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 36. (A) A change to subheading 8516.90 from any other heading; or (B) No required change in tariff classification to subheading 8516.90, provided there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.337 Chile (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 37. A change to subheadings 8517.11 through 8517.69 from any other subheading, including another subheading within that group. 37A. A change to subheading 8517.70 from any other heading. 38. A change to subheading 8517.90 from any other subheading. 39. (A) A change to subheadings 8518.10 or 8518.21 from any other heading, or (B) A change to subheadings 8518.10 or 8518.21 from subheading 8518.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 40. (A) A change to subheading 8518.22 from any other heading, or (B) A change to subheading 8518.22 from subheadings 8518.29 through 8518.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 41. (A) A change to subheadings 8518.29 through 8518.50 from any other heading, or (B) A change to subheadings 8518.29 through 8518.50 from subheading 8518.90, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 42. A change to subheading 8518.90 from any other heading. 43. A change to subheadings 8519.20 through 8519.89 from any other subheading, including another subheading within that group. [Rules 44 through 53 and 55-56 deleted.] 54. A change to heading 8522 from any other heading. 54A. (A) A change to heading 8523 from any other heading; or (B) A change to recorded media of heading 8523 from unrecorded media of heading 8523. 57. A change to subheading 8525.50 from any other subheading, except from subheading 8525.60. 57A. A change to subheading 8525.60 from any other subheading, except from subheading 8525.50. 57B. A change to subheading 8525.80 from any other subheading. 57C. A change to subheadings 8526.10 through 8526.92 from any other subheading, including another subheading within that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.338 Chile 57D. A change to subheadings 8527.12 through 8527.99 from any other subheading, including another subheading within that group. [Rules 58-60 deleted.] 61. A change to subheading 8528.41 from any other subheading. 62. (A) A change to color video monitors of subheading 8528.49 from any other good of subheading 8528.49 or from any other subheading, except from subheadings 7011.20, 8540.11 or 8540.91; or (B) A change to any other good of subheading 8528.49 from any other subheading. 62A. A change to subheading 8528.51 from any other subheading. 62B. A change to subheading 8528.59 from any other subheading. 62C. A change to subheading 8528.61 from any other subheading. 62D. A change to subheading 8528.69 from any other subheading. 62E. A change to subheading 8528.71 from any other subheading. 62F. A change to subheading 8528.72 from any other subheading, except from subheadings 7011.20, 8528.73, 8540.11 or 8540.91. 62G.A change to subheading 8528.73 from any other subheading. 63. A change to heading 8529 from any other heading. 64. A change to subheading 8530.10 from any other subheading. 65. A change to subheading 8530.80 from any other subheading. 66. A change to subheading 8530.90 from any other heading. 67. A change to subheading 8531.10 from any other subheading. 1/ 68. A change to subheading 8531.80 from any other subheading. 69. A change to subheading 8531.90 from any other heading. 70. A change to subheadings 8532.10 through 8532.30 from any other subheading, including another subheading within that group. 71. A change to subheading 8532.90 from any other heading. 72. A change to subheadings 8533.10 through 8533.40 from any other subheading, including another subheading within that group. 73. A change to subheading 8533.90 from any other heading. 74. A change to heading 8534 from any other heading. 75. A change to subheadings 8535.10 through 8536.90 from any other subheading, including another subheading within that group. 76. A change to heading 8537 from any other heading. 77. A change to heading 8538 from any other heading. 1/ Official text of Agreement has the following: "A change to subheading[s]31.10 through 8531.80 from any other subheading, including another subheading within that group." <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.339 Chile 78. A change to subheadings 8539.10 through 8539.49 from any other subheading, including another subheading within that group. [Rules 79 through 86 deleted.] 87. A change to subheading 8539.90 from any other heading. 88. A change to subheading 8540.11 from any other subheading, except from subheadings 7011.20 or 8540.91. 89. A change to subheading 8540.12 from any other subheading. 90. (A) A change to subheading 8540.20 from any other heading; or (B) A change to subheading 8540.20 from subheadings 8540.91 through 8540.99, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 91. A change to subheadings 8540.40 through 8540.60 from any other subheading, except from any subheading within that group. 92. A change to subheadings 8540.71 through 8540.89 from any other subheading, including another subheading within that group. 93. A change to subheading 8540.91from any other heading. 94. (A) A change to subheading 8540.99 from any other subheading, or (B) No required change in tariff classification to subheading 8540.99, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. [95. Rule deleted. Official text of Agreement has the following: "A change to subheading[s] 8541.10 through 8542.90 from any other subheading, including another subheading within that group.] 96. A change to subheading 8543.10 from any other subheading except from ion implanters for doping semiconductor materials of subheading 8486.20. 97. A change to subheading 8543.19 from any other subheading, except from subheading 8543.11. 98. A change to subheading 8543.20 from any other subheading. A change to subheading 8543.30 from any other subheading. 100. A change to subheading 8543.70 from any other subheading. [101.Rule deleted.] 102. A change to subheading 8543.90 from any other heading. 103. A change to subheadings 8544.11 through 8544.19 from any other subheading, provided there is a regional value content of not less than: (A) 35 percent based on the build-up method, or (B) 45 percent based on the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.340 Chile 104. (A) A change to subheading 8544.20 from any other subheading, except from subheadings 8544.11 through 8544.60 or headings 7408, 7413, 7605 or 7614; or (B) A change to subheading 8544.20 from headings 7408, 7413, 7605 or 7614, provided there is also a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 105. A change to subheadings 8544.30 through 8544.42 from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (A) 35 percent based on the build-up method, or (B) 45 percent based on the build-down method. 105A.A change to electric conductors, for a voltage not exceeding 80V, not fitted with connectors of subheading 8544.49 from any other good of subheading 8544.49 or from any other subheading, provided there is also a regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. 105B.(A) A change to any other good of subheading 8544.49 from electric conductors, for a voltage not exceeding 80V, not fitted with connectors of subheading 8544.49 or from any other subheading outside subheadings 8544.11 through 8544.60, except from headings 7408, 7413, 7605 or 7614; or (B) A change to subheading 8544.49 from headings 7408, 7413, 7605 or 7614, whether or not there is also a change from any other subheading, provided there is also a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 106. (A) A change to subheading 8544.59 from any other subheading, except from subheadings 8544.11 through 8544.60 or heading 7408, 7413, 7605 or 7614; or (B) A change to subheading 8544.59 from headings 7408, 7413, 7605 or 7614, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 107. A change to subheading 8544.60 from any other subheading, provided there is a regional value content of not less than: (A) 35 percent based on the build-up method, or (B) 45 percent based on the build-down method. 108. A change to subheading 8544.70 from any other subheading, provided there is a regional value content of not less than: (A) 35 percent based on the build-up method, or (B) 45 percent based on the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.341 Chile 109. A change to subheadings 8545.11 through 8545.90 from any other subheading, including another subheading within that group. 110. A change to heading 8546 from any other heading. 111. A change to subheadings 8547.10 through 8547.90 from any other subheading, including another subheading within that group. 112. A change to subheading 8548.10 from any other heading. 113. A change to electronic microassemblies of subheading 8548.90 from any other good of subheading 8548.90 or from any other subheading. 114. A change to any other good of subheading 8548.90 from electronic microassemblies of subheading 8548.90 or from any other heading. Chapter 86 1. A change to headings 8601 through 8602 from any other heading, including another heading within that group. 2. (A) A change to headings 8603 through 8606 from any other heading, including another heading within that group, except from heading 8607; or (B) A change to headings 8603 through 8606 from heading 8607, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method, or (2) 45 percent based on the build-down method. 3. A change to subheadings 8607.11 through 8607.12 from any subheading outside that group, and except from subheading 8607.19 when that change is pursuant to general rule of interpretation 2(a). 4. A change to axles of subheading 8607.19 from parts of axles of subheading 8607.19 and a change to wheels, whether or not fitted with axles of subheading 8607.19 from parts of axles or parts of wheels of subheading 8607.19. 5. A change to subheadings 8607.21 through 8607.99 from any other heading. 6. A change to headings 8608 through 8609 from any other heading. Chapter 87. 1. A change to headings 8701 through 8705 from any other heading, provided there is a regional value content of not less than: (A) 30 percent when the build-up method is used, or (B) 50 percent when the build-down method is used. 2. A change to heading 8706 from any other chapter, provided there is a regional value content of not less than: (A) 30 percent when the build-up method is used, or (B) 50 percent when the build-down method is used. 3. (A) A change to heading 8707 from any other chapter; or (B) A change to heading 8707 from heading 8708, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 30 percent when the build-up method is used, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.342 Chile (2) 50 percent when the build-down method is used. 4. (A) A change to subheadings 8708.10 through 8708.21 from any other heading; or (B) A change to subheadings 8708.10 through 8708.21 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 30 percent when the build-up method is used, or (2) 50 percent when the build-down method is used. 5. (A) A change to subheading 8708.29 from any other heading; or (B) No required change in tariff classification, provided there is a regional value content of not less than: (1) 30 percent when the build-up method is used, or (2) 50 percent when the build-down method is used. 6. (A) A change to subheadings 8708.30 through 8708.99 from any other heading; or (B) No required change in tariff classification, provided there is a regional value content of not less than: (i) 30 percent when the build-up method is used, or (ii) 50 percent when the build-down method is used. [Rules 7-11 deleted.] 12. (A) A change to subheadings 8709.11 through 8709.19 from any other heading; or (B) A change to subheadings 8709.11 through 8709.19 from subheading 8709.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 13. A change to subheading 8709.90 from any other heading. 14. A change to heading 8710 from any other heading. 15. (A) A change to heading 8711 from any other heading, except from heading 8714; or (B) A change to heading 8711 from heading 8714, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 16. (A) A change to heading 8712 from any other heading, except from heading 8714; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.343 Chile (B) A change to heading 8712 from heading 8714, whether or not there is also a change from any other heading, provided there is a regional value content of not less than (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 17. A change to heading 8713 from heading 8714, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. 18. A change to headings 8714 through 8715 from any other heading, including another heading within that group. 19. (A) A change to subheadings 8716.10 through 8716.80 from any other heading; or (B) A change to subheadings 8716.10 through 8716.80 from subheading 8716.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 20. A change to subheading 8716.90 from any other heading. Chapter 88 1. (A) A change to gliders and hang gliders of heading 8801 from any other good of heading 8801 or any other heading; or (B) A change to any other good of heading 8801 from gliders and hang gliders of heading 8801 or any other heading. 1A. A change to subheadings 8801.00 through 8803.90 from any other subheading, including another subheading within that group. 2. A change to headings 8804 through 8805 from any other heading, including another heading within that group. Chapter 89 1. (A) A change to headings 8901 through 8902 from any other chapter; or (B) A change to headings 8901 through 8902 from any other heading, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 2. A change to heading 8903 from any other heading. 3. (A) A change to headings 8904 through 8905 from any other chapter; or (B) A change to headings 8904 through 8905 from any other heading, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.344 Chile 4. A change to headings 8906 through 8908 from any other heading, including another heading within that group. Chapter 90 1. (A) A change to subheading 9001.10 from any other chapter, except from heading 7002; or (B) A change to subheading 9001.10 from heading 7002, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 2. A change to subheadings 9001.20 through 9001.90 from any other heading. 3. A change to subheadings 9002.11 through 9002.90 from any other heading, except from heading 9001. 4. (A) A change to subheadings 9003.11 through 9003.19 from any other subheading, except from subheading 9003.90; or (B) A change to subheadings 9003.11 through 9003.19 from subheading 9003.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 5. A change to subheading 9003.90 from any other heading. 6. (A) A change to subheading 9004.10 from any other chapter; or (B) A change to subheading 9004.10 from any heading within chapter 90, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 7. A change to subheading 9004.90 from any other heading, except from subheadings 9001.40 or 9001.50. 8. A change to subheading 9005.10 from any other subheading. 9. (A) A change to subheading 9005.80 from any other subheading, except from headings 9001 through 9002 or subheading 9005.90; or (B) A change to subheading 9005.80 from subheading 9005.90, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 10. A change to subheading 9005.90 from any other heading. 11. (A) A change to subheadings 9006.10 through 9006.30 from any other heading; or (B) A change to subheadings 9006.10 through 9006.30 from any other subheading, provided there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.345 Chile (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 12. (A) A change to subheading 9006.40 from any other heading; or (B) A change to subheading 9006.40 from any other subheading, provided there is a regional value content of regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 13. (A) A change to subheading 9006.51 from any other heading; or (B) A change to subheading 9006.51 from any other subheading, provided there is a regional value content of regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 14. (A) A change to subheading 9006.52 from any other heading; or (B) A change to subheading 9006.52 from any other subheading, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 15. (A) A change to subheading 9006.53 from any other heading; or (B) A change to subheading 9006.53 from any other subheading, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 16. (A) A change to subheading 9006.59 from any other heading; or (B) A change to subheading 9006.59 from any other subheading, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 17. (A) A change to subheadings 9006.61 through 9006.69 from any other heading; or (B) A change to subheadings 9006.61 through 9006.69 from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 18. A change to subheadings 9006.91 through 9006.99 from any other heading, provided there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.346 Chile (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. 19. (A) A change to subheadings 9007.10 through 9007.20 from any other heading; or (B) A change to subheadings 9007.10 through 9007.20 from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 20. A change to subheadings 9007.91 through 9007.92 from any other heading. [21. Rule deleted.] 22. (A) A change to subheading 9008.50 from any other heading; or (B) A change to subheading 9008.50 from any other subheading, provided there is a regional value content of not less than: (1) 35 percent based on the build-up method; or (2) 45 percent based on the build-down method. 23. A change to subheading 9008.90 from any other heading. [Rules 24-27 deleted.] 28. (A) A change to subheading 9010.10 from any other heading; or (B) A change to subheading 9010.10 from any other subheading, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 29. (A) A change to subheading 9010.50 from any other heading; or (B) A change to subheading 9010.50 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 30. (A) A change to subheading 9010.60 from any other heading, or (B) A change to subheading 9010.60 from any other subheading, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 31. A change to subheading 9010.90 from any other heading. 32. (A) A change to subheadings 9011.10 through 9011.80 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.347 Chile (B) A change to subheadings 9011.10 through 9001.80 from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 33. A change to subheading 9011.90 from any other heading. 34. (A) A change to subheading 9012.10 from any other heading; or (B) A change to subheading 9012.10 from any other subheading, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 35. A change to subheading 9012.90 from any other heading. 36. (A) A change to subheadings 9013.10 through 9013.80 from any other heading; or (B) A change to subheadings 9013.10 through 9013.80 from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 37. A change to subheading 9013.90 from any other heading. 38. (A) A change to subheadings 9014.10 through 9014.80 from any other heading; or (B) A change to subheadings 9014.10 through 9014.80 from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 39. A change to subheading 9014.90 from any other heading. 40. (A) A change to subheadings 9015.10 through 9015.80 from any other heading; or (B) A change to subheadings 9015.10 through 9015.80 from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 41. A change to subheading 9015.90 from any other heading. 42. A change to heading 9016 from any other heading. 43. (A) A change to subheadings 9017.10 through 9017.80 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.348 Chile (B) A change to subheadings 9017.10 through 9017.80 from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 44. A change to subheading 9017.90 from any other heading. 45. A change to headings 9018 through 9021 from any other heading, including another heading within that group. 46. (A) A change to subheadings 9022.12 through 9022.30 from any other heading; or (B) A change to subheadings 9022.12 through 9022.30 from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 47. A change to subheading 9022.90 from any other heading. 48. A change to heading 9023 from any other heading. 49. (A) A change to subheadings 9024.10 through 9024.80 from any other heading; or (B) A change to subheadings 9024.10 through 9024.80 from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 50. A change to subheading 9024.90 from any other heading. 51. (A) A change to subheadings 9025.11 through 9025.80 from any other heading; or (B) A change to subheadings 9025.11 through 9025.80 from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 52. A change to subheading 9025.90 from any other heading. 53. (A) A change to subheadings 9026.10 through 9026.80 from any other heading; or (B) A change to subheadings 9026.10 through 9026.80 from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 54. A change to subheading 9026.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.349 Chile 55. (A) A change to subheadings 9027.10 through 9027.50 from any other heading; or (B) A change to subheadings 9027.10 through 9027.50 from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 55A. (A) A change to subheading 9027.80 from any other heading; or (B) A change to exposure meters of subheading 9027.80 from any other good of subheading 9027.80 or from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used; or (C) A change to any other good of subheading 9027.80 from exposure meters of subheading 9027.80 or from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 56. A change to subheading 9027.90 from any other heading. 57. (A) A change to subheadings 9028.10 through 9028.30 from any other heading; or (B) A change to subheadings 9028.10 through 9028.30 from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 58. A change to subheading 9028.90 from any other heading. 59. (A) A change to subheadings 9029.10 through 9029.20 from any other heading; or (B) A change to subheadings 9029.10 through 9029.20 from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 60. A change to subheading 9029.90 from any other heading. 61. A change to subheadings 9030.10 through 9030.89 from any other subheading, including another subheading within that group. [Rules 61A through 61H deleted.] 62. A change to subheading 9030.90 from any other heading. 63. (A) A change to subheadings 9031.10 through 9031.41 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.350 Chile (B) A change to subheadings 9031.10 through 9031.41 from any other subheading, including another heading within that group, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 63A. (A) A change to subheading 9031.49 from any other heading; or (B) A change to profile projectors of subheading 9031.49 from any other good of subheading 9031.49 or from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (i) 45 percent when the build-down method is used. 63B. A change to any other good of subheading 9031.49 from profile projectors of subheading 9031.49 or from any other subheading, provided there is a regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. 63C. (A) A change to subheading 9031.80 from any other heading; or (B) A change to subheading 9031.80 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 64. A change to subheading 9031.90 from any other heading. 65. (A) A change to subheadings 9032.10 through 9032.89 from any other heading, or (B) A change to subheadings 9032.10 through 9032.89 from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 66. A change to subheading 9032.90 from any other heading. 67. A change to heading 9033 from any other heading. Chapter 91. 1. (A) A change to subheading 9101.11 from any other chapter; or (B) A change to subheading 9101.11 from heading 9114, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 2. (A) A change to subheading 9101.12 from any other chapter; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.351 Chile (B) A change to subheading 9101.12 from any other heading, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 3. (A) A change to subheading 9101.19 from any other chapter; or (B) A change to subheading 9101.19 from heading 9114, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 4. (A) A change to subheading 9101.21 from any other chapter; or. (B) A change to subheading 9101.21 from any other heading, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 5. (A) A change to subheading 9101.29 from any other chapter; or (B) A change to subheading 9101.29 from heading 9114, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 6. (A) A change to subheading 9101.91 from any other chapter; or (B) A change to subheading 9101.91 from any other heading, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 7. (A) A change to subheading 9101.99 from any other chapter; or (B) A change to subheading 9101.99 from heading 9114, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 8. (A) A change to headings 9102 through 9107 from any other chapter; or (B) A change to headings 9102 through 9107 from heading 9114, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 9. (A) A change to headings 9108 through 9110 from any other chapter; or (B) A change to headings 9108 through 9110 from any other heading, provided there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.352 Chile (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 10. (A) A change to subheadings 9111.10 through 9111.80 from any other chapter; or (B) A change to subheadings 9111.10 through 9111.80 from any other heading, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 11. (A) A change to subheading 9111.90 from any other chapter; or (B) A change to subheading 9111.90 from any other heading, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 12. (A) A change to subheading 9112.20 from any other chapter; or (B) A change to subheading 9112.20 from any other heading, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 13. (A) A change to subheading 9112.90 from any other chapter; or (B) A change to subheading 9112.90 from any other heading, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 14. (A) A change to heading 9113 from any other chapter; or (B) A change to heading 9113 from any other heading, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 15. A change to heading 9114 from any other heading. Chapter 92 1. (A) A change to heading 9201 from any other chapter; or (B) A change to heading 9201 from any other heading, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.353 Chile 2. (A) A change to headings 9202 through 9208 from any other chapter; or (B) A change to headings 9202 through 9208 from any other heading, including another heading within that group, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 3. A change to heading 9209 from any other heading. Chapter 93 1. (A) A change to headings 9301 through 9304 from any other chapter; or (B) A change to headings 9301 through 9304 from any other heading, including another heading within that group, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 2. A change to heading 9305 from any other heading. 3. A change to headings 9306 through 9307 from any other chapter. Chapter 94 1. (A) A change to subheadings 9401.10 through 9401.80 from any other heading; or (B) A change to subheadings 9401.10 through 9401.80 from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 2. A change to subheading 9401.90 from any other heading. 3. A change to subheadings 9402.10 through 9402.90 from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. 4. (A) A change to subheadings 9403.10 through 9403.80 from any other heading; or (B) A change to subheadings 9403.10 through 9403.80 from any other subheading, including another subheading within that group, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 5. A change to subheading 9403.90 from any other heading. 6. A change to subheadings 9404.10 through 9404.21 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.354 Chile 7. A change to subheadings 9404.29 through 9404.30 from any other chapter. 8. A change to subheading 9404.90 from any other chapter, except from headings 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408 or 5512 through 5516 or subheading 6307.90. 9. (A) A change to subheadings 9405.10 through 9405.60 from any other chapter; or (B) A change to subheadings 9405.10 through 9405.60 from subheadings 9405.91 through 9405.99, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 10. A change to subheadings 9405.91 through 9405.99 from any other heading. 11. A change to heading 9406 from any other heading. Chapter 95 1. A change to heading 9501 from any other chapter. 2. (A) A change to subheading 9502.10 from any other heading; or (B) A change to subheading 9502.10 from any other subheading, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 3. A change to subheadings 9502.91 through 9502.99 from any other heading. 4. (A) A change to dolls, whether or not dressed, of heading 9503 from dolls’ parts and accessories of heading 9503, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method, or (B) A change to dolls, whether or not dressed, of heading 9503 from any other good of heading 9503 or from any other heading; 4A. (A) A change to dolls’ parts and accessories of heading 9503 from any other good of heading 9503, except from dolls whether or not dressed, or from any other heading; or (B) A change to any other good of heading 9503 from any other chapter. 4B. A change to headings 9504 through 9508 from any other chapter. Chapter 96 1. A change to headings 9601 through 9605 from any other chapter. 2. A change to subheading 9606.10 from any other chapter. 3. (A) A change to subheading 9606.21 from any other chapter; or (B) A change to subheading 9606.21 from subheading 9606.30, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.355 Chile (2) 45 percent when the build-down method is used. 4. A change to subheading 9606.22 from any other chapter. 5. (A) A change to subheading 9606.29 from any other chapter; or (B) A change to subheading 9606.29 from subheading 9606.30, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 6. A change to subheading 9606.30 from any other chapter. 7. (A) A change to subheadings 9607.11 through 9607.19 from any other chapter, or (B) A change to subheadings 9607.11 through 9607.19 from subheading 9607.20, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 8. A change to subheading 9607.20 from any other heading. 9. (A) A change to subheadings 9608.10 through 9608.50 from any other chapter; or (B) A change to subheadings 9608.10 through 9608.50 from subheadings 9608.60 through 9608.99, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 10. A change to subheading 9608.60 from any other heading. 11. A change to subheading 9608.91 from any other subheading. 12. A change to subheading 9608.99 from any other heading. 13. A change to heading 9609 from any other chapter. 14. A change to headings 9610 through 9611 from any other heading, including another heading within that group. 15. A change to subheading 9612.10 from any other chapter. 16. A change to subheading 9612.20 from any other heading. 17. (A) A change to subheadings 9613.10 through 9613.80 from any other chapter, or (B) A change to subheadings 9613.10 through 9613.80 from subheading 9613.90, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.356 Morocco 18. A change to subheading 9613.90 from any other heading. 19. A change to heading 9614 from any other heading. [20. Rule deleted.] 21. (A) A change to subheadings 9615.11 through 9615.19 from any other chapter; or (B) A change to subheadings 9615.11 through 9615.19 from subheading 9615.90, provided there is a regional value content of not less than: (1) 35 percent when the build-up method is used, or (2) 45 percent when the build-down method is used. 22. A change to subheading 9615.90 from any other heading. 23. A change to heading 9616 from any other heading. 24. A change to heading 9617 from any other chapter. 25. A change to heading 9618 from any other heading. Heading Rule: For purposes of determining the origin of a good of this heading of materials other than of textile wadding, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. 26. (A) A change to sanitary towels (pads) and tampons and similar articles of textile wadding of heading 9619 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 55; or (B) A change to a good of textile materials other than of wadding, knitted or crocheted, of heading 9619 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54, or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Chile or of the United States, or both; or (C) A change to a good of textile materials other than of wadding, not knitted or crocheted, of heading 9619 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54, or heading 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Chile or of the United States, or both; or (D) A change to any other good of heading 9619 from any other heading. Chapter 97 1. A change to subheadings 9701.10 through 9701.90 from any other subheading, including another subheading within that group. 2. A change to headings 9702 through 9706 from any other heading, including another subheading within that group. 27 United States-Morocco Free Trade Agreement Implementation Act. (a) Originating goods under the terms of the United States-Morocco Free Trade Agreement (UMFTA) are subject to duty as provided for herein. For the purposes of this note, goods of Morocco, as defined in subdivisions (b) through (h) of this note, that are imported into the customs territory of the United States and entered under a provision for which a rate of duty appears in the “Special” subcolumn of column 1 followed by the symbol “MA” in parentheses are eligible for the tariff treatment and quantitative limitations set forth in the “Special” subcolumn, in accordance with sections 201 through 203, inclusive, of the United States-Morocco Free Trade Agreement Implementation Act (Pub. L. 108-302; 118 Stat. 1103). For the purposes of this note, the term “UMFTA country” refers only to Morocco or to the United States. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.357 Morocco (b) For the purposes of this note, subject to the provisions of subdivisions (c), (d), (e), (g) and (h) thereof, a good imported into the United States is eligible for treatment as an originating good of a UMFTA country under the terms of this note only if -- (i) the good is a good wholly the growth, product or manufacture of Morocco, the United States, or both; (ii) the good is a new or different article of commerce that has been grown, produced or manufactured in the territory of Morocco or of the United States, or both, and that falls in a heading or subheading of the tariff schedule that is not covered by the product-specific rules of subdivision (h) of this note; and the sum of-- (A) the value of each material produced in the territory of Morocco or of the United States, or both, and (B) the direct costs of processing operations performed in the territory of Morocco or the United States, or both, is not less than 35 percent of the appraised value of the good at the time the good is entered into the territory of the United States; or (iii) the good falls in a heading or subheading covered by a product-specific rule in subdivision (h) of this note and-- (A) (1) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (h) of this note; or (2) the good otherwise satisfies the requirements specified in subdivision (h) of this note; and (B) the good meets any other requirements specified in this note; and is imported directly into the territory of the United States from the territory of Morocco. For purposes of this note, the term “good” means any merchandise, product, article or material. (c) Value of materials. (i) Except as provided in subdivision (c)(ii) of this note, the value of a material produced in the territory of Morocco or of the United States, or both, includes the following: (A) the price actually paid or payable for the material by the producer of such good; (B) the freight, insurance, packing and all other costs incurred in transporting the material to the producer’s plant, if such costs are not included in the price referred to in subdivision (c)(i)(A) above; (C) the cost of waste or spoilage resulting from the use of the material in the growth, production or manufacture of the good, less the value of recoverable scrap; and (D) taxes or customs duties imposed on the material by Morocco, the United States, or both, if the taxes or customs duties are not remitted upon exportation from the territory of Morocco or of the United States, as the case may be. (ii) If the relationship between the producer of a good and the seller of a material influenced the price actually paid or payable for the material, or if there is no price actually paid or payable by the producer for the material, the value of the material produced in the territory of Morocco or of the United States, or both, includes the following: (A) all expenses incurred in the growth, production or manufacture of the material, including general expenses; (B) a reasonable amount for profit; and (C) freight, insurance, packing and all other costs incurred in transporting the material to the producer’s plant. (d) (i) For purposes of subdivision (b)(i) of this note, except as otherwise provided in subdivision (e) of this note for textile and apparel articles, the expression “good wholly the growth, product or manufacture of Morocco, the United States, or both” means– (A) a mineral good extracted from the territory of Morocco or of the United States, or both; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.358 Morocco (B) a vegetable good, as such goods are provided for in the tariff schedule, harvested in the territory of Morocco or of the United States, or both; (C) a live animal born and raised in the territory of Morocco or of the United States, or both; (D) a good obtained from live animals raised in the territory of Morocco or of the United States, or both; (E) a good obtained from hunting, trapping or fishing conducted in the territory of Morocco or of the United States, or both; (F) a good (fish, shellfish and other marine life) taken from the sea by vessels registered or recorded with Morocco or the United States and flying the flag of that country; (G) a good produced exclusively from products referred to in subdivision (F) on board factory ships registered or recorded with Morocco or the United States and flying the flag of that country; (H) a good taken by Morocco or the United States, or a person of Morocco or the United States, from the seabed or beneath the seabed outside territorial waters, if Morocco or the United States has rights to exploit such seabed; (I) a good taken from outer space, if such good is obtained by Morocco or the United States, or a person of Morocco or the United States, and is not processed in the territory of a country other than Morocco or the United States; (J) waste and scrap derived from– (1) production in the territory of Morocco or of the United States, or both; or (2) used goods collected in the territory of Morocco or of the United States, or both, if such goods are fit only for the recovery of raw materials; (K) a recovered good derived in the territory of Morocco or of the United States from goods that have passed their life expectancy, or are no longer usable due to defects, and utilized in the territory of that country in the production of remanufactured goods; or (L) a good produced in the territory of Morocco or of the United States, or both, exclusively from-- (1) goods referred to in subdivisions (A) through (J) above, inclusive, or (2) the derivatives of goods referred to in such subdivisions, at any stage of production. (ii) Cumulation. (A) An originating good or a material produced in the territory of Morocco or of the United States, or both, that is incorporated into a good in the territory of the other country shall be considered to originate in the territory of the other country. (B) A good that is grown, produced or manufactured in the territory of Morocco or of the United States, or both, by one or more producers, is an originating good if the good satisfies all applicable requirements of this note. (iii) Packaging and packing materials and containers for retail sale and shipment shall be disregarded in determining whether a good qualifies as an originating good, except to the extent that the value of such packaging and packing materials and containers have been included in meeting the requirements set forth in subdivision (b)(ii) of this note. (iv) Definitions. For the purposes of this note: (A) The term “direct costs of processing operations,” with respect to a good, includes, to the extent they are includable in the appraised value of the good when imported into Morocco or the United States, as the case may be, the following: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.359 Morocco (1) all actual labor costs involved in the growth, production or manufacture of the good, including fringe benefits, on-the-job training and the costs of engineering, supervisory, quality control and similar personnel; (2) tools, dies, molds and other indirect materials, and depreciation on machinery and equipment that are allocable to the good; (3) research, development, design, engineering and blueprint costs, to the extent that they are allocable to the good; (4) costs of inspecting and testing the good; and (5) costs of packaging the good for export to the territory of the other country. The term “direct costs of processing operations” does not include costs that are not directly attributable to a good or are not costs of growth, production or manufacture of the good, such as profit and such as general expenses of doing business that are either not allocable to the good or are not related to the growth, production or manufacture of the good, such as administrative salaries, casualty and liability insurance, advertising and sales staff salaries, commission or expenses. (B) The term “material” means a good, including a part or ingredient, that is used in the growth, production or manufacture of another good that is a new or different article of commerce that has been grown, produced or manufactured in Morocco, the United States or both; and (C) The term “material produced in the territory of Morocco or of the United States, or both” means a good that is either wholly the growth, product or manufacture of Morocco, the United States, or both, or a new or different article of commerce that has been grown, produced or manufactured in the territory of Morocco or of the United States, or both. (D) The term “new or different article of commerce” means, except as provided in this subdivision, a good that-- (1) has been substantially transformed from a good or material that is not wholly the growth, product or manufacture of Morocco, the United States, or both; and (2) has a new name, character or use distinct from the good or material from which it was transformed, but a good shall not be considered a new or different article of commerce by virtue of having undergone simple combining or packaging operations, or mere dilution with water or another substance that does not materially alter the characteristics of the good. (E) The term “simple combining or packaging operations” means operations such as adding batteries to electronic devices, fitting together a small number of components by bolting, gluing or soldering, or packing or repacking components together. (F) The term “recovered goods” means materials in the form of individual parts that result from-- (1) the complete disassembly of used goods into individual parts; and (2) the cleaning, inspecting, testing or other processing of those parts that is necessary for improvement to sound working condition. (G) The term “remanufactured good” means an industrial good assembled in the territory of Morocco or of the United State and that-- (1) is entirely or partially comprised of recovered goods; (2) has a similar life expectancy to, and meets the same performance standards as, a like good that is new; and (3) enjoys a factory warranty similar to that of a like good that is new. (H) The term “substantially transformed” means, with respect to a good or a material, changed as the result of a manufacturing or processing operation so that-- <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.360 Morocco (1) (aa) the good or material is converted from a good that has multiple uses into a good or material that has limited uses; (bb) the physical properties of the good or material are changed to a significant extent; or (cc) the operation undergone by the good or material is complex by reason of the number of processes and materials involved and the time and level of skill required to perform those processes; and (2) the good or material loses its separate identity in the manufacturing or processing operation. (v) A good shall not be considered to be imported directly into the territory of the United States if, after exportation from the territory of Morocco or of the United States, the good undergoes production, manufacturing or any other operation outside the territory of Morocco or of the United States, other than unloading, reloading or any other operation necessary to preserve the good in good condition or to transport the good to the territory of Morocco or of the United States. (e) Textile and apparel articles. (i) Except as provided in subdivision (ii) below, a textile or apparel good that is not an originating good under the terms of this note, because certain fibers or yarns used in the production of the component of the good that determines the tariff classification of the good do not undergo an applicable change in tariff classification set out in subdivision (h) of this note, shall be considered to be an originating good if the total weight of all such fibers or yarns in that component is not more than seven percent of the total weight of that component. Notwithstanding the preceding sentence, a textile or apparel good containing elastomeric yarns in the component of the good that determines the tariff classification of the good shall be considered to be an originating good only if such yarns are wholly formed in the territory of Morocco or of the United States. (ii) Notwithstanding the rules set forth in subdivision (h) of this note, textile and apparel goods classifiable as goods put up in sets for retail sale as provided for in general rule of interpretation 3 to the tariff schedule shall not be considered to be originating goods unless each of the goods in the set is an originating good or the total value of the nonoriginating goods in the set does not exceed ten percent of the value of the set determined for purposes of assessing customs duties. (iii) For purposes of this note, in the case of a textile or apparel good that is a yarn, fabric or group of fibers, the term “component of the good that determines the tariff classification of the good” means all of the fibers in the yarn, fabric or group of fibers. (f) Indirect materials. Indirect materials shall be disregarded in determining whether a good qualifies as an originating good, except that the cost of such indirect materials may be included in meeting the requirements of subdivision (b)(ii) of this note. An “indirect material” means a good used in the growth, production, manufacture, testing or inspection of a good but not physically incorporated into the good, or a good used in the maintenance of buildings or the operation of equipment associated with the growth, production or manufacture of a good, including– (i) fuel and energy; (ii) tools, dies and molds; (iii) spare parts and materials used in the maintenance of equipment or buildings; (iv) lubricants, greases, compounding materials and other materials used in the growth, production or manufacture of a good or used to operate equipment and buildings; (v) gloves, glasses, footwear, clothing, safety equipment and supplies; (vi) equipment, devices and supplies used for testing or inspecting the good; (vii) catalysts and solvents; and (viii) any other goods that are not incorporated into the good but the use of which in the growth, production or manufacture of the good can reasonably be demonstrated to be a part of that growth, production or manufacture. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.361 Morocco (g) Interpretation of rules of origin. (i) For purposes of subdivision (h) of this note, a good is an originating good if-- (A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in such subdivision (h) as a result of production occurring entirely in the territory of Morocco or of the United States, or both, or the good otherwise satisfies the applicable requirements of such subdivision where a change in tariff classification is not specified; and (B) the good satisfies any other applicable requirements of this note. (ii) For purposes of interpreting the rules of origin set forth in subdivision (h) of this note-- (A) the specific rule, or specific set of rules, that applies to a particular heading or subheading is set out immediately adjacent to the heading or subheading; (B) a rule applicable to a subheading shall take precedence over a rule applicable to the heading which is parent to that subheading; (C) a requirement of a change in tariff classification applies only to nonoriginating materials; (D) a reference to a “chapter” is to a chapter of the tariff schedule; a reference to a “heading” is to a provision whose article description is not indented and which is designated by 4 digits, whether or not followed by subsequent zeroes; and a reference to a “subheading” is to a provision whose article description is indented and which is designated by 6 digits, whether or not followed by subsequent zeroes; and (E) for purposes of textile and apparel goods, a good is considered to be “wholly” of a material if the good is entirely made of the named material. (h) Product-specific rules of origin. (i) With respect to goods not described in subdivision (b)(i) of this note, when such goods fall in the enumerated provisions set forth herein and the importer claims the treatment provided under this note with respect to such goods, the rules in this subdivision apply in lieu of the provisions of subdivision (b)(ii) of this note. (ii) Certain dairy and dairy-containing products. A good containing over 10 percent by weight of cow’s milk solids that is classified in chapter 4 or heading 1901, 2105, 2106 or 2202 must be made from originating cow’s milk, but the use of nonoriginating sheep’s or goat’s milk in a good classified in chapter 4 or heading 1901, 2105, 2106 or 2202 shall not render the good nonoriginating. (iii) Products provided for in section II of the tariff schedule. [NOT UPDATED FOR PRES.PROC. 8097 or 8771] Section rule: An agricultural or horticultural good grown in the territory of Morocco or of the United States shall be treated as an originating good even if grown from a nonoriginating seed, bulb, rootstock, cutting, slip, graft, shoot, bud or other live part of a plant. Chapter 6. 1. A change to headings 0602 through 0603 from any other chapter. Chapter 7. 1. A change to headings 0710 through 0713 from any other chapter. Chapter 8. 1. A change to headings 0811 through 0814 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.362 Morocco Chapter 9. 1. A change to subheadings 0901.21 through 0901.22 from any other chapter. 2. A change to subheading 0902.10 from any other subheading. 3. A change to subheading 0904.20 from any other chapter, except from chapter 7. 4. A change to subheading 0910.20 from any other chapter. Chapter 12. 1. A change to a good of subheading 1212.10 from any other subheading or from carob or seed of carob of subheading 1212.10. Chapter 13. 1. A change to goods of subheading 1302.32 from any other subheading or from mucilage, not modified, of subheading 1302.32. (iv) Other goods. Chapter 20. 1. A change to heading 2001 from any other chapter, except from chapters 7 or 8. 2. A change to headings 2002 through 2005 from any other heading, except from chapter 7. 3. A change to headings 2006 through 2007 from any other chapter, except from chapters 7 or 8. 4. A change to heading 2008 from any other chapter, except from chapter 8. 5. A change to subheadings 2009.11 through 2009.39 from any other chapter, except from heading 0805. 6. A change to subheadings 2009.41 through 2009.80 from any other chapter or from concentrated juice of grapes, apples, pears, bananas, guavas, mangoes or carrots of heading 2009. 7. (A) A change to subheading 2009.90 from any other chapter; or (B) A change to subheading 2009.90 from any other subheading within chapter 20, whether or not there is also a change from any other chapter, provided that a single juice ingredient, or juice ingredients from a single country other than Morocco or the United States, constitute in single strength form no more than 60 percent by volume of the good. Chapter 21. 1. A change to concentrated juice of any single fruit or vegetable fortified with vitamins or minerals of subheading 2106.90 from any other chapter or from juice of grapes, apples, pears, bananas, guavas, mangoes and carrots of heading 2009, except from heading 0805, subheadings 2009.11 through 2009.39 or subheading 2002.90. Chapter 22. 1. A change to subheadings 2204.10 through 2204.30 from any other chapter. Chapter 39. 1. A change to subheadings 3919.10 through 3919.90 from any other subheading outside that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.363 Morocco Chapter 42. 1. A change to subheading 4202.12 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 2. A change to subheading 4202.22 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 3. A change to subheading 4202.32 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 4. A change to subheading 4202.92 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. Chapter 50. 1. A change to headings 5001 through 5003 from any other chapter. 2. A change to headings 5004 through 5006 from any heading outside that group. 3. A change to heading 5007 from any other heading. Chapter 51. 1. A change to headings 5101 through 5105 from any other chapter. 2. A change to headings 5106 through 5110 from any heading outside that group. 3. A change to headings 5111 through 5113 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404 or 5509 through 5510. Chapter 52. 1. A change to headings 5201 through 5207 from any other chapter, except from headings 5401 through 5405 or 5501 through 5507. 2. A change to headings 5208 through 5212 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404 or 5509 through 5510. Chapter 53. 1. A change to headings 5301 through 5305 from any other chapter. 2. A change to headings 5306 through 5308 from any heading outside that group. 3. A change to heading 5309 from any other heading, except from headings 5307 through 5308. 4. A change to headings 5310 through 5311 from any heading outside that group, except from headings 5307 through 5308. Chapter 54. 1. A change to headings 5401 through 5406 from any other chapter, except from heading 5201 through 5203 or 5501 through 5507. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.364 Morocco 2. A change to tariff items 5407.61.11, 5407.61.21 or 5407.61.91 from tariff items 5402.43.10 or 5402.52.10 or from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. 3. A change to heading 5407 from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. 4. A change to heading 5408 from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. Chapter 55. 1. A change to headings 5501 through 5511 from any other chapter, except from headings 5201 through 5203 or 5401 through 5405. 2. A change to headings 5512 through 5516 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404 or 5509 through 5510. Chapter 56. 1. A change to headings 5601 through 5609 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. Chapter 57. 1. A change to headings 5701 through 5705 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5308 or 5311, chapter 54 or headings 5508 through 5516. Chapter 58. 1. A change to headings 5801 through 5811from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. Chapter 59. 1. A change to heading 5901 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. 2. A change to heading 5902 from any other heading, except from headings 5106 through 5113, 5204 through 5212 or 5306 through 5311 or chapters 54 through 55. 3. A change to headings 5903 through 5908 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408, or 5512 through 5516. 4. A change to heading 5909 from any other chapter, except from headings 5111 through 5113, 5208 through 5212 or 5310 through 5311, chapter 54 or headings 5512 through 5516. 5. A change to heading 5910 from any other heading, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. 6. A change to heading 5911 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. Chapter 60. 1. A change to headings 6001 through 6006 from any other chapter, except from headings 5106 through 5113, chapter 52, headings 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.365 Morocco Chapter 61. Chapter Rule 1: Except for fabrics classified in tariff items 5408.22.10, 5408.23.11, 5408.23.21 and 5408.24.10, the fabrics identified in the following subheadings and headings, when used as visible lining material in certain men's and women's suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers and similar articles, must be both formed from yarn and finished in the territory of Morocco or of the United States: 5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.31 through 6005.44 or 6006.10 through 6006.44. Chapter Rule 2: For purposes of determining the origin of a good of chapter 61 of the tariff schedule, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good, and such component must satisfy the tariff change requirements set out in the rule for that good. If the rule requires that the good must also satisfy the tariff change requirements for visible lining fabrics listed in chapter rule 1 to this chapter, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings. 1. A change to subheadings 6101.10 through 6101.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 2. A change to subheading 6101.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 3. A change to subheadings 6102.10 through 6102.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 4. A change to subheading 6102.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 5. A change to subheadings 6103.11 through 6103.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.366 Morocco 6. A change to tariff items 6103.19.60 or 6103.19.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 7. A change to subheading 6103.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 8. A change to subheadings 6103.21 through 6103.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) with respect to a garment described in heading 6101 or a jacket or a blazer described in heading 6103, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 9. A change to subheadings 6103.31 through 6103.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 10. A change to tariff items 6103.39.40 or 6103.39.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 11. A change to subheading 6103.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 12. A change to subheadings 6103.41 through 6103.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 13. A change to subheadings 6104.11 through 6104.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.367 Morocco (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 14. A change in tariff items 6104.19.40 or 6104.19.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 15. A change to subheading 6104.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 16. A change to subheadings 6104.21 through 6104.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) with respect to a garment described in heading 6102, a jacket or a blazer described in heading 6104 or a skirt described in heading 6104, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 17. A change to subheadings 6104.31 through 6104.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 18. A change to tariff items 6104.39.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 19. A change to subheading 6104.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 20. A change to subheadings 6104.41 through 6104.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 21. A change to subheadings 6104.51 through 6104.53 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.368 Morocco (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 22. A change to tariff items 6104.59.40 or 6104.59.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 23. A change to subheading 6104.59 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 24. A change to subheadings 6104.61 through 6104.69 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 25. A change to headings 6105 through 6106 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 26. A change to subheadings 6107.11 through 6107.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 27. A change to subheading 6107.21 from: (A) tariff items 6006.21.10, 6006.22.10, 6006.23.10 or 6006.24.10, provided that the good, exclusive of collar, cuffs, waistband, or elastic, is wholly of such fabric and the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; or (B) any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 28. A change to subheadings 6107.22 through 6107.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 29. A change to subheadings 6108.11 through 6108.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 30. A change to subheading 6108.21 from: (A) tariff item 6006.21.10, 6006.22.10, 6006.23.10 or 6006.24.10, provided that the good, exclusive of waistband, elastic or lace, is wholly of such fabric and the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.369 Morocco (B) any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 31. A change to subheadings 6108.22 through 6108.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 32. A change to subheading 6108.31 from: (A) tariff items 6006.21.10, 6006.22.10, 6006.23.10 or 6006.24.10, provided that the good, exclusive of collar, cuffs, waistband, elastic or lace, is wholly of such fabric and the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; or (B) any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 33. A change to subheadings 6108.32 through 6108.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 34. A change to subheadings 6108.91 through 6108.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 35. A change to headings 6109 through 6111 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 36. A change to subheadings 6112.11 through 6112.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 37. A change to subheading 6112.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) with respect to a garment described in heading 6101, 6102, 6201 or 6202, of wool, fine animal hair, cotton, or man-made fibers, imported as part of a ski-suit of this subheading, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 38. A change to subheadings 6112.31 through 6112.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 39. A change to headings 6113 through 6117 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.370 Morocco Chapter 62. Chapter Rule 1: Except for fabrics classified in tariff items 5408.22.10, 5408.23.11, 5408.23.21 and 5408.24.10, the fabrics identified in the following subheadings and headings, when used as visible lining material in certain men's and women's suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers and similar articles, must be both formed from yarn and finished in the territory of Morocco or of the United States: 5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.31 through 6005.44 or 6006.10 through 6006.44. Chapter Rule 2: Apparel goods of this chapter shall be considered to originate if they are cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both and if the fabric of the outer shell, exclusive of collars or cuffs, is wholly of one or more of the following: (A) Velveteen fabrics of subheading 5801.23, containing 85 per cent or more by weight of cotton; (B) Corduroy fabrics of subheading 5801.22, containing 85 per cent or more by weight of cotton and containing more than 7.5 wales per centimeter; (C) Fabrics of subheadings 5111.11 or 5111.19, if hand-woven, with a loom width of less than 76 cm, woven in the United Kingdom in accordance with the rules and regulations of the Harris Tweed Association, Ltd. and so certified by the Association; (D) Fabrics of subheading 5112.30, weighing not more than 340 grams per square meter, containing wool, not less than 20 per cent by weight of fine animal hair and not less than 15 per cent by weight of man-made staple fibers; or (E) Batiste fabrics of subheadings 5513.11 or 5513.21, of square construction, of single yarns exceeding 76 metric count, containing between 60 and 70 warp ends and filling picks per square centimeter, of a weight not exceeding 110 grams per square meter. Chapter Rule 3: For purposes of determining the origin of a good of chapter 62 of the tariff schedule, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. If the rule requires that the good must also satisfy the tariff change requirements for visible lining fabrics listed in chapter rule 1 to this chapter, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings. Chapter rule 4: The products listed in this rule are read in conjunction with the product-specific rules set out in this note. For purposes of determining whether a good is originating, a product listed in this note shall be considered originating, notwithstanding the origin of the input mentioned in the rule, provided the good meets any specified requirement, including any end use requirement: (a) Women's or girls' cotton corduroy skirts and divided skirts classified in subheading 6204.52, or cotton corduroy fabrics classified in subheading 5801.22; (b) Women's or girls' man-made fiber blouses, shirts and shirt-blouses classified in subheading 6206.40, of polyester corduroy fabrics classified in subheading 5801.32; (c) Women's trousers classified in subheading 6204, of synthetic bi-stretch fabric containing 45 to 52 percent by weight of polyester, 45 to 52 percent by weight of rayon and 1 to 7 percent by weight of spandex, classified in subheading 5515.11; (d) Women's trousers classified in subheading 6204, of woven fabric containing 60 to 68 percent by weight of polyester, 29 to 37 percent by weight of rayon and 1 to 7 percent by weight of spandex, classified in subheading 5515.11; (e) Women's trousers classified in subheading 6204, of woven herringbone fabric containing 31 to 37 percent by weight of viscose rayon, 17 to 23 percent by weight of polyester, 17 to 23 percent by weight of cotton, 13 to 19 percent by weight of wool, 5 to 11 percent by weight of nylon and 1 to 6 percent by weight of spandex, classified in subheading 5408.33. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.371 Morocco 1. A change to subheadings 6201.11 through 6201.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 2. A change to subheading 6201.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 3. A change to subheadings 6201.91 through 6201.93 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 4. A change to subheading 6201.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 5. A change to subheadings 6202.11 through 6202.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 6. A change to subheading 6202.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 7. A change to subheadings 6202.91 through 6202.93 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 8. A change to subheading 6202.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.372 Morocco 9. A change to subheadings 6203.11 through 6203.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 10. A change to tariff items 6203.19.50 or 6203.19.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 11. A change to subheading 6203.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 12. A change to subheading 6203.21 through 6203.29 from any other chapter, except from heading 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or heading 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) with respect to a garment described in heading 6201 or a jacket or a blazer described in heading 62.03, of wool, fine animal hair, cotton, or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 13. A change to subheading 6203.31 through 6203.33 from any other chapter, except from heading 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 14. A change to tariff items 6203.39.50 or 6203.39.90 from any other chapter, except from heading 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 15. A change to subheading 6203.39 from any other chapter, except from heading 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or heading 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.373 Morocco 16. A change to subheading 6203.41 through 6203.49 from any other chapter, except from heading 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or heading 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 17. A change to subheading 6204.11 through 6204.13 from any other chapter, except from heading 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or heading 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 18. A change to tariff items 6204.19.40 or 6204.19.80 from any other chapter, except from heading 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 19. A change to subheading 6204.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 20. A change to subheadings 6204.21 through 6204.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) with respect to a garment described in heading 6202, a jacket or a blazer described in heading 6204 or a skirt described in heading 6204, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1to chapter 62. 21. A change to subheadings 6204.31 through 6204.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 22. A change to tariff items 6204.39.60 or 6204.39.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 23. A change to subheading 6204.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.374 Morocco (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 24. A change to subheadings 6204.41 through 6204.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 25. A change to subheadings 6204.51 through 6204.53 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 26. A change to tariff item 6204.59.40 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 27. A change to subheading 6204.59 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 28. A change to subheadings 6204.61 through 6204.69 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 29. A change to subheading 6205.10 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. Subheading Rule: Men's or boys' shirts of cotton or man-made fibers shall be considered to originate if they are both cut and assembled in the territory of Morocco or of the United States, or both, and if the fabric of the outer shell, exclusive of collars or cuffs, is wholly of one or more of the following: (A) Fabrics of subheadings 5208.21, 5208.22, 5208.29, 5208.31, 5208.32, 5208.39, 5208.41, 5208.42, 5208.49, 5208.51, 5208.52 or 5208.59, of average yarn number exceeding 135 metric; (B) Fabrics of subheadings 5513.11 or 5513.21, not of square construction, containing more than 70 warp ends and filling picks per square centimeter, of average yarn number exceeding 70 metric; (C) Fabrics of subheadings 5210.21 or 5210.31, not of square construction, containing more than 70 warp ends and filling picks per square centimeter, of average yarn number exceeding 70 metric; (D) Fabrics of subheadings 5208.22 or 5208.32, not of square construction, containing more than 75 warp ends and filling picks per square centimeter, of average yarn number exceeding 65 metric; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.375 Morocco (E) Fabrics of subheadings 5407.81, 5407.82 or 5407.83, weighing less than 170 grams per square meter, having a dobby weave created by a dobby attachment; (F) Fabrics of subheadings 5208.42 or 5208.49, not of square construction, containing more than 85 warp ends and filling picks per square centimeter, of average yarn number exceeding 85 metric; (G) Fabrics of subheading 5208.51, of square construction, containing more than 75 warp ends and filling picks per square centimeter, made with single yarns, of average yarn number 95 or greater metric; (H) Fabrics of subheading 5208.41, of square construction, with a gingham pattern, containing more than 85 warp ends and filling picks per square centimeter, made with single yarns, of average yarn number 95 or greater metric, and characterized by a check effect produced by the variation in color of the yarns in the warp and filling; or (I) Fabrics of subheading 5208.41, with the warp colored with vegetable dyes, and the filling yarns white or colored with vegetable dyes, of average yarn number greater than 65 metric. 30. A change to subheadings 6205.20 through 6205.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 31. A change to subheading 6205.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 32. A change to headings 6206 through 6210 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 33. A change to subheadings 6211.11 through 6211.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 34. A change to subheading 6211.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both; and (B) with respect to a garment described in heading 6101, 6102, 6201 or 6202, of wool, fine animal hair, cotton or man-made fibers, imported as part of a ski-suit of this subheading, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 35. A change to subheadings 6211.31 through 6211.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 36. A change to subheading 6212.10 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both, and provided that, during each annual period, such goods of a producer or an entity controlling production shall be eligible for preferential treatment under this note only if the aggregate cost of fabric(s) (exclusive of findings and trimmings) formed in the territory of Morocco or of the United States, or both, that is used in the production of all such articles of that producer or entity during the preceding annual period is at least 75 percent of the aggregate declared customs value of the fabric (exclusive of findings and trimmings) contained in all such goods of that producer or entity that are entered during the preceding one-year period. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.376 Morocco 37. A change to subheadings 6212.20 through 6212.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 38. A change to headings 6213 through 6217 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. Chapter 63. Chapter Rule 1: For purposes of determining the origin of a good of this chapter, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. 1. A change to headings 6301 through 6302 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 2. A change to tariff item 6303.92.10 from tariff items 5402.43.10 or 5402.52.10 or any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802, or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 3. A change to heading 6303 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 4. A change to headings 6304 through 6308 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. 5. A change to heading 6309 from any other heading. 6. A change to heading 6310 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Morocco or of the United States, or both. Chapter 70. 1. A change to heading 7019 from any other heading, except from headings 7007 through 7020. Chapter 72. 1. A change to headings 7209 through 7212 from any other heading, including another heading within that group. Chapter 85. 1. A change to an ignition wiring set or other wiring set of subheading 8544.30, of a kind used in vehicles, from any other subheading or from a good within that subheading, provided that assembly of the wiring set involves at least each of the following operations: (A) assembly of at least 10 separate parts; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.377 Australia (B) cutting of wire into different lengths to create wire subassemblies; (C) stripping of the sheathing of wire; (D) inserting connectors to the ends of wire sub-assemblies; (E) attaching wire sub-assemblies to cable; and (F) 100 percent testing of wiring sets and other quality control operations and packaging and labeling of finished product. 2. A change to subheadings 8544.11 through 8544.20 and subheadings 8544.41 through 8544.70 from any other subheading, including a subheading within that group, provided that the value of materials produced and direct costs of processing operations performed in the territory of Morocco or of the United States, or both, is not less than 35 percent of the appraised value of the good at the time it is entered into the territory of Morocco or of the United States. Chapter 87. 1. A change to heading 8707 from any other heading. 2. A change to subheading 8708.91 from any other subheading. 3. A change to subheading 8708.93 from any other subheading. 4. A change to subheading 8708.94 from any other subheading. 5. A change to subheading 8708.99 from any other subheading. 6. A change to subheadings 8716.31, 8716.39 or 8716.40 from any other subheading. 7. A change to subheading 8716.90 from any other subheading. Chapter 94. 1. A change to subheading 9404.90 from any other chapter, except from headings 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408 or 5512 through 5516 or subheading 6307.90. 28 United States-Australia Free Trade Agreement Implementation Act. (a) Originating goods under the terms of the United States-Australia Free Trade Agreement (UAFTA) are subject to duty as provided for herein. For the purposes of this note, goods of Australia, as defined in subdivisions (b) through (n) of this note, that are imported into the customs territory of the United States and entered under a provision for which a rate of duty appears in the “Special” subcolumn of column 1 followed by the symbol “AU” in parentheses are eligible for the tariff treatment and quantitative limitations set forth in the “Special” subcolumn, in accordance with sections 201 through 203, inclusive, of the United States-Australia Free Trade Agreement Implementation Act (Pub.L. 108-286; 118 Stat. 919). For the purposes of this note, the term “UAFTA country” refers only to Australia or to the United States. (b) For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good of a UAFTA country under the terms of this note only if-- (i) the good is a good wholly obtained or produced entirely in the territory of Australia or of the United States, or both; (ii) the good was produced entirely in the territory of Australia or of the United States, or both, and-- (A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.378 Australia (B) the good otherwise satisfies any applicable regional value content requirement referred to in subdivision (n) of this note; or (C) the good meets any other requirements specified in subdivision (n) of this note; and such good satisfies all other applicable requirements of this note; (iii) the good was produced entirely in the territory of Australia or of the United States, or both, exclusively from materials described in subdivision (b)(i) or (b)(ii) of this note; or (iv) the good otherwise qualifies as an originating good under this note. (c) (i) For purposes of subdivision (b)(i) of this note, except as otherwise provided in subdivision (d) of this note for textile and apparel articles, the expression “good wholly obtained or produced” means– (A) a mineral good extracted from the territory of Australia or of the United States, or both; (B) a vegetable good, as such goods are provided for in the tariff schedule, harvested in the territory of Australia or of the United States, or both; (C) a live animal born and raised in the territory of Australia or of the United States, or both; (D) a good obtained from hunting, trapping, fishing or aquaculture conducted in the territory of Australia or of the United States, or both; (E) a good (fish, shellfish and other marine life) taken from the sea by vessels registered or recorded with Australia or the United States and flying the flag of that country; (F) a good produced exclusively from products referred to in subdivision (E) on board factory ships registered or recorded with Australia or the United States and flying the flag of that country; (G) a good taken by Australia or the United States, or a person of Australia or the United States, from the seabed or beneath the seabed outside territorial waters, if Australia or the United States has rights to exploit such seabed; (H) a good taken from outer space, if such good is obtained by Australia or the United States, or a person of Australia or the United States, and is not processed in the territory of a country other than Australia or the United States; (I) waste and scrap derived from– (1) production in the territory of Australia or of the United States, or both; or (2) used goods collected in the territory of Australia or of the United States, or both, if such goods are fit only for the recovery of raw materials; (J) a recovered good derived in the territory of Australia or of the United States from goods that have passed their life expectancy, or are no longer usable due to defects, and utilized in the territory of that country in the production of remanufactured goods; or (K) a good produced in the territory of Australia or of the United States, or both, exclusively from-- (1) goods referred to in subdivisions (A) through (I) above, inclusive, or (2) the derivatives of goods referred to in such subdivisions, at any stage of production. (ii) (A) For the purposes of subdivision (c)(i)(J) of this note, the term “recovered goods” means materials in the form of individual parts that result from-- <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.379 Australia (1) the complete disassembly of goods which have passed their life expectancy, or are no longer usable due to defects, into individual parts; and (2) the cleaning, inspecting, testing or other processing that is necessary for improvement to sound working condition of such individual parts. (B) For purposes of this note, the term “remanufactured good” means an industrial good assembled in the territory of Australia or of the United State that is classified in chapter 84, 85 or 87 of the tariff schedule or heading 9026, 9031 or 9032, other than a good classified in heading 8418 or 8516 or any of the headings 8701 through 8706, and that-- (1) is entirely or partially comprised of recovered goods; (2) has a similar life expectancy to, and meets the same performance standards as, a like good that is new; and (3) enjoys a factory warranty similar to a like good that is new. (C) For the purposes of this note– (1) the term “material” means a good that is used in the production of another good; (2) the term “material that is self-produced” means an originating material that is produced by a producer of a good and used in the production of that good; and (3) a “nonoriginating material” is a material that does not qualify as originating under this note. (D) For the purposes of this note, the term “production” means growing, raising, mining, harvesting, fishing, trapping, hunting, manufacturing, processing, assembling or disassembling a good; and the term “producer” means a person who engages in the production of a good in the territory of Australia or of the United States. (E) For the purposes of this note, the term “adjusted value” means the value determined under Articles 1 through 8, Article 15 and the corresponding interpretative notes of the Customs Valuation Agreement, as adjusted to exclude any costs, charges or expenses incurred for transportation, insurance and related services incidental to the international shipment of the good from the country of exportation to the place of importation. (iii) A good that has undergone production necessary to qualify as an originating good under this note shall not be considered to be an originating good if, subsequent to that production, the good undergoes further production or any other operation outside the territory of Australia or of the United States, other than unloading, reloading or any other operation necessary to preserve the good in good condition or to transport the good to the territory of Australia or of the United States. (d) Textile and apparel articles. (i) Except as provided in subdivision (ii) below, a textile or apparel good that is not an originating good under the terms of this note, because certain fibers or yarns used in the production of the component of the good that determines the tariff classification of the good do not undergo an applicable change in tariff classification set out in subdivision (n) of this note, shall be considered to be an originating good if the total weight of all such fibers or yarns in that component is not more than seven percent of the total weight of that component. Notwithstanding the preceding sentence, a textile or apparel good containing elastomeric yarns in the component of the good that determines the tariff classification of the good shall be considered to be an originating good only if such yarns are wholly formed in the territory of Australia or of the United States. (ii) Notwithstanding the rules set forth in subdivision (n) of this note, textile and apparel goods classifiable as goods put up in sets for retail sale as provided under general rule of interpretation 3 to the tariff schedule shall not be considered to be originating goods unless each of the goods in the set is an originating good or the total value of the nonoriginating goods in the set does not exceed 10 percent of the value of the set determined for purposes of assessing customs duties. (iii) For purposes of subdivision (d)(i) of this note, in the case of a textile or apparel good that is a yarn, fabric or group of fibers, the term “component of the good that determines the tariff classification of the good” means all of the fibers in the yarn, fabric or group of fibers. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.380 Australia (iv) For purposes of this note, the term “textile or apparel good” means a good listed in the Annex to the Agreement on Textiles and Clothing referred to in section 101(d)(4) of the Uruguay Round Agreements Act (19 U.S.C. 3511(d)(4)). For the purposes of the rules set forth in subdivision (n) of this note that apply to textile or apparel goods pursuant to Annex 4-A to the UAFTA, a good is considered to be “wholly” of a material if the good is made entirely of the material. (e) De minimis. (i) Except as provided in subdivision (e)(ii) below, a good (other than a textile or apparel good described in subdivision (d) above) that does not undergo a change in tariff classification pursuant to subdivision (n) of this note shall nonetheless be considered to be an originating good if– (A) the value of all nonoriginating materials that are used in the production of the good, and do not undergo the applicable change in tariff classification, does not exceed 10 percent of the adjusted value of the good; (B) the value of such nonoriginating materials is included in calculating the value of nonoriginating materials for any applicable regional value content requirement for the good; and (C) the good meets all other applicable requirements of this note. (ii) Subdivision (e)(i) does not apply to– (A) a nonoriginating material provided for in chapter 4 or in subheading 1901.90 that is used in the production of a good provided for in chapter 4; (B) a nonoriginating material provided for in chapter 4 or in subheading 1901.90 that is used in the production of a good provided for in subheading 1901.10, 1901.20 or 1901.90, heading 2105, or subheading 2106.90, 2202.90 or 2309.90; (C) a nonoriginating material provided for in heading 0805 or any of subheadings 2009.11 through 2009.39 that is used in the production of a good provided for in any of subheadings 2009.11 through 2009.39, or in subheading 2106.90 or 2202.90; (D) a nonoriginating material provided for in chapter 15 that is used in the production of a good provided for in headings 1501 through 1508, 1512, 1514 or 1515; (E) a nonoriginating material provided for in heading 1701 that is used in the production of a good provided for in any of headings 1701 through 1703; (F) a nonoriginating material provided for in chapter 17 or heading 1805 that is used in the production of a good provided for in subheading 1806.10; (G) a nonoriginating material provided for in any of headings 2203 through 2208 that is used in the production of a good provided for in headings 2207 or 2208; and (H) a nonoriginating material used in the production of a good provided for in chapters 1 through 21, inclusive, unless the nonoriginating material is provided for in a different subheading than the good for which origin is being determined under this note. (f) Accumulation. (i) For purposes of this note, originating materials from the territory of Australia or of the United States that are used in the production of a good in the territory of the other country shall be considered to originate in the territory of such other country. (ii) A good that is produced in the territory of Australia or of the United States, or both, by one or more producers, is an originating good if the good satisfies all of the applicable requirements of this note. (g) Regional value content. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.381 Australia (i) For purposes of subdivision (b)(ii)(B) of this note, the regional value content for a good, except for goods to which subdivision (iv) applies, shall be calculated by the importer, exporter or producer of the good on the basis of the build-down method or the build-up method described below, unless otherwise specified in this note: (A) For the build-down method, the regional value content may be calculated on the basis of the formula RVC = (AV - VNM) X 100 / AV, where RVC is the regional value content, expressed as a percentage; AV is the adjusted value; and VNM is the value of nonoriginating materials that are acquired and used by the producer in the production of the good, but does not include the value of a material that is self-produced; or (B) For the build-up method, the regional value content may be calculated on the basis of the formula RVC = (VOM x 100) / AV, where RVC is the regional value content, expressed as a percentage; AV is the adjusted value; and VOM is the value of originating materials that are acquired or self-produced, and used by the producer in the production of the good. (ii) Value of materials. (A) For purposes of calculating the regional value content of a good under this note and for purposes of applying the de minimis provisions of subdivision (e) of this note, the value of a material is: (1) in the case of a material imported by the producer of the good, the adjusted value of the material; (2) in the case of a material acquired in the territory in which the good is produced, determined in accordance with Articles 1 through 8, article 15 and the corresponding interpretive notes of the Agreement on Implementation of

Article VII of the General Agreement on Tariffs and Trade 1994 referred to in section 101(d)(8) of the Uruguay Round Agreements Act, as set forth in regulations promulgated by the Secretary of the Treasury providing for the application of such Articles in the absence of an importation; or (3) in the case of a material that is self-produced, the sum of-- (I) all expenses incurred in the production of the material, including general expenses; and (II) an amount for profit equivalent to the profit added in the normal course of trade. (B) The value of materials may be adjusted as follows: (1) for originating materials, the following expenses, if not included under subdivision (g)(ii)(A) of this note, may be added to the value of the originating material: (I) the costs of freight, insurance, packing and all other costs incurred in transporting the material within or between the territory of Australia, the United States or both, to the location of the producer; (II) duties, taxes and customs brokerage fees on the material paid in the territory of Australia or of the United States, or both, other than duties and taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or tax paid or payable; and (III) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or by-products; (2) for non-originating materials, if included in the value of a nonoriginating material calculated under subdivision (g)(ii)(A) of this note, the following expenses may be deducted from the value of the nonoriginating material: (I) the costs of freight, insurance, packing and all other costs incurred in transporting the material within or between the territory of Australia, the United States or both, to the location of the producer; (II) duties, taxes and customs brokerage fees on the material paid in the territory of Australia or of the United States, or both, other than duties and taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or tax paid or payable; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.382 Australia (III) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or by-products; (IV) the cost of processing incurred in the territory of Australia or of the United States, or both, in the production of the nonoriginating material; and (V) the cost of originating materials used in the production of the nonoriginating material in the territory of Australia or of the United States, or both (C) Any cost or value referred to in this note shall be recorded and maintained in accordance with the generally accepted accounting principles applicable in the territory of the country in which the good is produced (whether Australia or the United States). Such principles comprise the recognized consensus or substantial authoritative support in the territory of Australia or of the United States, as the case may be, with respect to the recording of revenues, expenses, costs, assets and liabilities, the disclosure of information and the preparation of financial statements. These standards may encompass broad guidelines of general application as well as detailed standards, practices and procedures. (D) For purposes of subdivision (g) of this note, the term “used” means used or consumed in the production of goods. (iii) Special rule for certain automotive goods. (A) For purposes of subdivision (b)(ii)(B) of this note, the regional value content of an automotive good shall be calculated by the importer, exporter or producer of the good on the basis of the following net cost method: RVC = (NC - VNM) X 100 / NC, where RVC is the regional value content of the automotive good, expressed as a percentage; NC is the net cost of the automotive good; and VNM means the value of nonoriginating materials that are acquired and used by the producer in the production of the automotive good, but does not include the value of a material that is self produced. For purposes of this subdivision, the term “automotive good” means a good provided for in any of the subheadings 8407.31 through 8407.34, subheading 8408.20, heading 8409 or any of headings 8701 through 8708, inclusive, of the tariff schedule. (B) For purposes of determining the regional value content under this subdivision for an automotive good that is a motor vehicle provided for in any of headings 8701 through 8705, an importer, exporter or producer may average the amounts calculated under the formula contained in subdivision (A) above, over the producer’s fiscal year-- (I) with respect to all motor vehicles in any one of the categories described in subdivision (C), below; or (II) with respect to all motor vehicles in any such category that are exported to the territory of the United States or Australia. (C) A category is described for purposes of subdivision (B)(I) above if it-- (I) is the same model of motor vehicles, is in the same class of vehicles, and is produced in the same plant in the territory of Australia or of the United States, as the good described in subdivision (B) for which regional value content is being calculated; (II) is the same class of motor vehicles, and is produced in the same plant in the territory of Australia or of the United States, as the good described in subdivision (B) for which regional value content is being calculated; or (III) is the same model line of motor vehicles produced in either the territory of Australia or of the United States, as the good described in subdivision (B) for which regional value content is being calculated. (D) For purposes of determining the regional value content under subdivision (A) above for automotive goods provided for in any of subheadings 8407.31 through 8407.34, in subheading 8408.20 or in heading 8409, 8705, 8707 or 8708, that are produced in the same plant, an importer, exporter or producer may-- (I) average the amounts calculated under the formula contained in subdivision (A) above over-- (aa) the fiscal year of the motor vehicle producer to whom the automotive goods are sold, <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.383 Australia (bb) any quarter or month, or (cc) its own fiscal year, if the goods were produced during the fiscal year, quarter or month that is the basis for the calculation; (II) determine the average referred to in subdivision (I) separately for such goods sold to one or more motor vehicle producers; or (III) make a separate determination under subdivision (I) or (II) for automotive goods that are exported to the territory of the United States or of Australia. (E) Consistent with the provisions regarding allocation of costs set out in generally accepted accounting principles, the net cost of the automotive good under subdivision (B) shall be calculated by-- (I) calculating the total cost incurred with respect to all goods produced by the producer of the automotive good, subtracting any sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs and nonallowable interest costs that are included in the total cost of all such goods, and then reasonably allocating the resulting net cost of those goods to the automotive good; (II) calculating the total cost incurred with respect to all goods produced by that producer, reasonably allocating the total cost to the automotive good, and then subtracting any sales promotion, marketing and after-sales services costs, royalties, shipping and packing costs and nonallowable interest costs that are included in the portion of the total cost allocated to the automotive good; or (III) reasonably allocating each cost that forms part of the total cost incurred with respect to the automotive good so that the aggregate of these costs does not include any sales promotion, marketing and after-sales costs, royalties, shipping and packing costs or nonallowable interest costs. (F) For purposes of this note, the term “class of motor vehicles” means any one of the following categories of motor vehicles: (I) motor vehicles provided for in subheading 8701.20, 8704.10, 8704.22, 8704.23, 8704.32 or 8704.90, or heading 8705 or 8706, or motor vehicles for the transport of 16 or more persons provided for in subheading 8702.10 or 8702.90; (II) motor vehicles provided for in subheading 8701.10 or any of subheadings 8701.30 through 8701.90, inclusive; (III) motor vehicles for the transport of 15 or fewer persons provided for in subheading 8702.10 or 8702.90, or motor vehicles provided for in subheading 8704.21 or 8704.31; or (IV) motor vehicles provided for in any of subheadings 8703.21 through 8703.90. (G) For purposes of this note, the term “model line” means a group of motor vehicles having the same platform or model name. (H) For purposes of this note, the term “nonallowable interest costs” means interest costs incurred by a producer that exceed 700 basis points above the applicable official interest rate for comparable maturities of the country (whether Australia or the United States). (I) For purposes of this note, the term “reasonably allocating” means apportioning in a manner that would be appropriate under generally accepted accounting principles. (J) For purposes of this note, the term “total cost” means all product costs, period costs and other costs for a good incurred in the territory of Australia or of the United States, or both. (h) Accessories, spare parts or tools. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.384 Australia (i) Subject to subdivision (h)(ii) below, accessories, spare parts or tools delivered with a good that form part of the good's standard accessories, spare parts or tools shall-- (A) be treated 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 the applicable change in tariff classification set out in subdivision (n) of this note. (ii) Subdivision (i) above shall apply only if-- (A) the accessories, spare parts or tools are not invoiced separately from the good; (B) the quantities and value of the accessories, spare parts or tools are customary for the good; and (C) if the good is subject to a regional value content requirement, the value of the accessories, spare parts or tools is taken into account as originating or nonoriginating materials, as the case may be, in calculating the regional value content of the good. (i) Fungible goods and materials. (i) A person claiming that a fungible good or fungible material is an originating good may base the claim either on the physical segregation of the fungible good or fungible material or by using an inventory management method with respect to the fungible good or fungible material. For purposes of this subdivision, the term “inventory management method” means: (A) averaging, (B) “last-in, first-out,” (C) “first-in, first out,” or (D) any other method that is recognized in the generally accepted accounting principles of the country in which the production is performed (whether Australia or the United States) or otherwise accepted by that country. The term “fungible good” or fungible material” means a good or material, as the case may be, that is interchangeable with another good or material for commercial purposes and the properties of which are essentially identical to such other good or material. (ii) A person selecting an inventory management method under subdivision (i) above for a particular fungible good or fungible material shall continue to use that method for that fungible good or fungible material throughout the fiscal year of that person. (j) Packaging materials and containers. (i) Packaging materials and containers in which a good is packaged for retail sale, if classified with the good for which the tariff treatment under the terms of this note is claimed, shall be disregarded in determining whether all nonoriginating materials used in the production of the good undergo the applicable change in tariff classification set out in subdivision (n) of this note 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 as originating or nonoriginating materials, as the case may be, in calculating the regional value content of the good. (ii) Packing materials and containers for shipment shall be disregarded in determining whether– (A) the nonoriginating materials used in the production of the good undergo the applicable change in tariff classification set out in subdivision (n) of this note; and (B) the good satisfies a regional value content requirement. (k) Indirect materials. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.385 Australia An indirect material shall be considered to be an originating material for purposes of this note without regard to where it is produced, and its value shall be the cost registered in the accounting records of the producer of the good. The term “indirect material” means a good used in the production, testing or inspection of a good but not physically incorporated into the good, or a good used in the maintenance of buildings or the operation of equipment associated with the production of a good, including– (i) fuel and energy; (ii) tools, dies and molds; (iii) spare parts and materials used in the maintenance of equipment or buildings; (iv) lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings; (v) gloves, glasses, footwear, clothing, safety equipment and supplies; (vi) equipment, devices and supplies used for testing or inspecting the goods; (vii) catalysts and solvents; and (viii) any other goods that are not incorporated into the good but the use of which in the production of the good can reasonably be demonstrated to be a part of that production. (l) Record-keeping requirements and verification. (i) An importer of a good, for which treatment as an originating good of a UAFTA country is claimed under the provisions of this note, shall make a written declaration that the good qualifies as originating, under the terms of applicable regulations, and shall be prepared to submit, upon request by the appropriate customs officer, a statement setting forth the reasons that the good qualifies as an originating good under the provisions of this note, including pertinent cost and manufacturing information and all other information requested by such customs officer. (ii) Importers shall maintain, for a period prescribed in applicable regulations and starting on the date of importation of the good, all information demonstrating that the good qualifies as originating in a format that may be provided for in such regulations, along with all other required documents relating to the importation of the good, including records concerning: (A) the purchase of, cost of, value of and payment for the good; (B) where appropriate, the purchase of, cost of, value of and payment for all materials, including indirect materials, used in the production of the good; and (C) where appropriate, the production of the good in the form in which the good is exported; and shall, upon request by the appropriate customs officer, make available such records as are necessary under applicable regulations to demonstrate that a good qualifies as an originating good under the provisions of this note. (iii) For purposes of determining whether a good imported into the customs territory of the United States from the territory of Australia qualifies as an originating good under the provisions of this note, the appropriate customs officer may conduct a verification under such terms or procedures as the United States and Australia may agree, as set forth in pertinent regulations. (m) Interpretation of rules of origin. (i) Unless otherwise specified, the requirements of any rule in subdivision (n) of this note that is set out adjacent to a heading or subheading of the tariff schedule and specifies a change of tariff classification applies only to nonoriginating materials. For purposes of this subdivision and subdivision (n) of this note, a tariff provision is a “heading” if its article description is not indented; a provision is a “subheading” if it is designated by 6 digits under the Harmonized Commodity Description and Coding System. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.386 Australia (ii) Where a specific rule in subdivision (n) of this note is defined using the criterion of a change in tariff classification, and the rule is written to exclude tariff provisions at the level of a chapter, heading or subheading of the tariff schedule, such rule shall be construed to require that materials classified in those excluded provisions be originating for the good to qualify as originating. (iii) When a heading or subheading of the tariff schedule is subject to alternative specific rules in subdivision (n) of this note, the rule will be considered to be met if a good satisfies one of the alternatives. (iv) When a single rule applies to a group of headings or subheadings, and that rule specifies a change of heading or subheading, the requirement shall be considered to permit a change within a single heading or subheading in such group or between headings or subheadings of that group. When, however, a rule requires a change in heading or subheading from a provision “outside that group” such change in heading or subheading must occur from a heading or subheading that is outside the group of headings or subheadings set out in the rule. (v) References to weight in the rules set forth in subdivision (n) of this note for goods provided for in chapters 1 through 24 of the tariff schedule are to dry weight, unless otherwise specified in the tariff schedule. (vi) For purposes of applying this note to goods of chapters 6 through 14, inclusive, agricultural and horticultural goods grown in the territory of Australia or of the United States shall be treated as originating therein even if grown from seed, bulbs, rootstock, cuttings, grafts, shoots, buds or or other live parts of plants imported from a country other than Australia or the United States. (vii) Any good of chapters 27 through 40, inclusive (except a good of heading 3823), of the tariff schedule, that is the product of a chemical reaction shall be considered to be an originating good if the chemical reaction occurred in the United States or Australia. Notwithstanding any of the individual tariff classification rules, this “chemical reaction” rule may be applied to any good classified in the above chapters. For purposes of applying this note to goods of the above chapters, a “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. The following are not considered to be chemical reactions for purposes of this note: (A) dissolving in water or other solvents; (B) the elimination of solvents including solvent water; or (C) the addition or elimination of water of crystallization. (viii) For the purposes of chapters 28 through 35 and chapters 38 and 39, purification is considered to be origin conferring under this note provided that one of the following criteria is satisfied: (A) purification of a good resulting in the elimination of 80 percent by weight of the content of existing impurities; or (B) reduction or elimination of impurities resulting in a good suitable for one or more of the following applications: (I) pharmaceutical, medicinal, cosmetic, veterinary or food grade substances; (II) chemical products and reagents for analytical, diagnostic or laboratory uses; (III) elements and components for use in micro-elements; (IV) specialized optical uses; (V) non-toxic uses for health and safety; (VI) biotechnical use; (VII) carriers used in a separation process; or (VIII)nuclear grade uses. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.387 Australia (ix) For the purposes of chapters 30 and 31, heading 3302, subheading 3502.20, headings 3506 through 3507, heading 3707 and chapters 39 and 40, the deliberate and proportionally controlled mixing or blending (including dispersing) of materials to conform to predetermined specifications which results in the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials is considered to be origin conferring for purposes of this note. (x) For the purposes of chapters 30, 31 and 39, the following shall be considered to be origin conferring for purposes of this note: (A) the deliberate and controlled reduction in particle size of a good, other than by merely crushing (or pressing) resulting in a good having a defined particle size, defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have different physical or chemical characteristics from the input materials; or (B) the deliberate and controlled modification in particle size of a good, other than by merely pressing, resulting in a good having a defined particle size, defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have different physical or chemical characteristics from the input materials. (xi) For the purposes of chapters 28 through 32, 35 and 38, the production of standards materials is considered to be origin conferring for purposes of this note. The term “standards materials” (including standard solutions) means preparations suitable for analytical, calibrating or reference uses having precise degrees of purity or proportions which are certified by the manufacturer. (xii) For the purposes of chapters 28 through 32, 35 and 39, the isolation or separation of isomers from mixtures of isomers shall be considered origin conferring for purposes of this note. (xiii) For the purposes of chapters 28 through 38, a nonoriginating material/component will not be deemed to have satisfied all applicable requirements of these rules by reason of a change from one tariff classification to another merely as the result of the separation of one or more individual materials or components from a man-made mixture unless the isolated material/component, itself, also underwent a chemical reaction. (n) Change in tariff classification rules. [NOTE: Not updated for Pres.Proc. 8771, effective Feb. 3, 2012] Chapter 1. 1. A change to headings 0101 through 0106 from any other chapter. Chapter 2. 1. A change to headings 0201 through 0210 from any other chapter. Chapter 3. 1. A change to headings 0301 through 0307 from any other chapter. Chapter 4. 1. A change to headings 0401 through 0410 from any other chapter, except from products containing over 10 percent by weight of milk solids of subheadings 1901.90 and 2106.90. Chapter 5. 1. A change to headings 0501 through 0511 from any other chapter. Chapter 6. 1. A change to headings 0601 through 0604 from any other chapter. Chapter 7. 1. A change to headings 0701 through 0714 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.388 Australia Chapter 8. 1. A change to headings 0801 through 0814 from any other chapter. Chapter 9. 1. A chance to subheadings 0901.11 through 0901.12 from any other chapter. 2. A change to subheading 0901.21 from any other subheading. 3. A change to subheading 0901.22 from any other subheading, except from subheading 0901.21. 4. A change to subheadings 0901.90 through 0910.99 from any other chapter. Chapter 10. 1. A change to headings 1001 through 1008 from any other chapter. Chapter 11. 1. A change to headings 1101 through 1109 from any other chapter. Chapter 12. 1. A change to headings 1201 through 1214 from any other chapter. Chapter 13. 1. A change to headings 1301 through 1302 from any other chapter. Chapter 14. 1. A change to headings 1401 through 1404 from any other chapter. Chapter 15. 1. A change to headings 1501 through 1518 from any other chapter. 2. A change to heading 1520 from any other heading. 3. A change to headings 1521 through 1522 from any other chapter. Chapter 16. 1. A change to headings 1601 through 1605 from any other chapter. Chapter 17. 1. A change to headings 1701 through 1703 from any other chapter. 2. A change to heading 1704 from any other heading. Chapter 18. 1. A change to headings 1801 through 1802 from any other chapter. 2. A change to headings 1803 through 1805 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.389 Australia 3. A change to subheading 1806.10 from any other heading, provided that such products of subheading 1806.10 containing 90 percent or more by dry weight of sugar do not contain nonoriginating sugar of chapter 17, and that products of 1806.10 containing less than 90 percent by dry weight of sugar do not contain more than 35 percent by weight of nonoriginating sugar of chapter 17. 4. A change to subheading 1806.20 from any other heading. 5. A change to subheading 1806.31 from any other subheading. 6. A change to subheading 1806.32 from any other subheading. 7. A change to subheading 1806.90 from any other subheading. Chapter 19. 1. A change to subheading 1901.10 from any other chapter, provided that products of subheading 1901.10 containing over 10 percent by weight of milk solids do not contain nonoriginating dairy products of chapter 4. 2. A change to subheading 1901.20 from any other chapter, provided that products of subheading 1901.20 containing over 25 percent by weight of butterfat, not put up for retail sale, do not contain nonoriginating dairy products of chapter 4. 3. A change to subheading 1901.90 from any other chapter provided that products of subheading 1901.90 containing over 10 percent by weight of milk solids do not contain nonoriginating dairy products of chapter 4. 4. A change to headings 1902 through 1905 from any other chapter. Chapter 20. Chapter rule: Fruit, nut and vegetable preparations of headings 2001 through 2008 that have been prepared or preserved by freezing, by packing (including canning) in water, brine or natural juices or by roasting, either dry or in oil (including processing incidental to freezing, packing or roasting), shall be treated as an originating good only if the fresh good were wholly produced or obtained entirely in the territory of Australia or of the United States. 1. A change to headings 2001 through 2007 from any other chapter, except as provided for in the chapter rule for chapter 20. 2. A change to subheading 2008.11 from any other heading, except from heading 1202. 3. A change to subheadings 2008.19 through 2008.99 from any other chapter, except as provided for in the chapter rule for chapter 20. 4. A change to subheadings 2009.11 through 2009.39 from any other chapter, except from heading 0805. 5. A change to subheadings 2009.40 through 2009.80 from any other chapter. 6. (A) A change to subheading 2009.90 from any other chapter; or (B) A change to subheading 2009.90 from any other subheading within chapter 20, whether or not there is also a change from any other chapter, provided that a single juice ingredient, or juice or juice ingredients from a single country other than the United States or Australia, constitute in single strength form no more than 60 percent by volume of the good. Chapter 21. 1. A change to heading 2101 from any other chapter. 2. A change to heading 2102 from any other chapter. 3. A change to subheading 2103.10 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.390 Australia 4. A change to subheading 2103.20 from any other chapter, provided that tomato ketchup of subheading 2103.20 does not contain nonoriginating products of subheading 2002.90. 5. A change to subheadings 2103.30 through 2103.90 from any other chapter. 6. A change to heading 2104 from any other chapter. 7. A change to heading 2105 from any other heading, except from chapter 4 and from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90. 8. (A) A change to any single fruit or single vegetable juice of subheading 2106.90 from any other chapter, except from headings 0805 or 2009 or from fruit or vegetable juice of subheading 2202.90; (B) A change to mixtures of juices of subheading 2106.90: (i) from any other chapter, except from headings 0805 or 2009 or from mixtures of juices of subheading 2202.90; or (ii) from any other subheading within chapter 21, heading 2009 or from mixtures of juices of subheading 2202.90, whether or not there is also a change from any other chapter, provided that a single juice ingredient, or juice ingredients from a single country other than Australia or the United States, constitute in single strength form no more than 60 percent by volume of the good; (C) A change to compound alcoholic preparations of subheading 2106.90 from any other subheading, except from headings 2203 through 2209; (D) A change to sugar syrups of subheading 2106.90 from any other chapter, except from chapter 17; (E) A change to products containing over 10 percent by weight of milk solids of subheading 2106.90 from any other chapter, except from chapter 4 or from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90; or (F) A change to other goods of heading 2106 from any other chapter. Chapter 22. 1. A change to heading 2201 from any other chapter. 2. A change to subheading 2202.10 from any other chapter. 3. (A) A change to any single fruit or single vegetable juice of subheading 2202.90 from any other chapter, except from headings 0805 or 2009 or from fruit or vegetable juice of subheading 2106.90; (B) A change to mixtures of juices of subheading 2202.90: (i) from any other chapter, except from headings 0805 or 2009 or from mixtures of juices of subheading 2106.90; or (ii) from any other subheading within chapter 22, heading 2009 or from mixtures of juices of subheading 2106.90, whether or not there is also a change from any other chapter, provided that a single juice ingredient, or juice ingredients from a single country other than the United States or Australia, constitute in single strength form no more than 60 percent by volume of the good; (C) A change to beverages containing milk from any other chapter, except from chapter 4 or from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90; or (D) A change to other goods of subheading 2202.90 from any other chapter. 4. A change to headings 2203 through 2209 from any heading outside that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.391 Australia Chapter 23. 1. A change to headings 2301 through 2308 from any other chapter. 2. A change to subheading 2309.10 from any other heading. 3. A change to subheading 2309.90 from any other heading, except from chapter 4 or subheading 1901.90. Chapter 24. 1. A change to headings 2401 through 2403 from any other chapter or from wrapper tobacco not threshed or similarly processed of chapter 24, or from homogenized or reconstituted tobacco suitable for use as wrapper tobacco of chapter 24. Chapter 25. 1. A change to headings 2501 through 2516 from any other heading. 2. A change to subheadings 2517.10 through 2517.20 from any other heading. 3. A change to subheading 2517.30 from any other subheading. 4. A change in subheadings 2517.41 through 2517.49 from any other heading. 5. A change to headings 2518 through 2530 from any other heading. Chapter 26. 1. A change to headings 2601 through 2621 from any other heading. Chapter 27. 1. A change to headings 2701 through 2706 from any other heading. 2. (A) A change to subheadings 2707.10 through 2707.99 from any other heading; or (B) A change to subheadings 2707.10 through 2707.99 from any other subheading, provided that the good resulting from such change is the product of a chemical reaction. 3. A change to headings 2708 through 2709 from any other heading. Heading rule: For purposes of heading 2710, the following processes confer origin: (a) Atmospheric distillation: A separation process in which petroleum oils are converted, in a distillation tower, into fractions according to boiling point and the vapor then condensed into different liquefied fractions; or (b) Vacuum distillation: Distillation at a pressure below atmospheric but not so low that it would be classed as molecular distillation 4. (A) A change to any good of heading 2710 from any other good of heading 2710, provided that the good resulting from such change is the product of a chemical reaction, atmospheric distillation or vacuum distillation. (B) A change to heading 2710 from any other heading; except from heading 2207. Note: The following tariff classification rule 4A for heading 2710 shall also apply with respect to an aggregate quantity of the metric equivalent of 24,000,000 gallons of goods of Dominican Republic for a period of two years after the date of entry into force of the <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.392 Australia Agreement specified in subdivision (a) of this note as between Dominican Republic and the United States, after which period this note and rule 4A below shall be deleted from the tariff schedule. 4A. A change to any good of heading 2710 from any other good of heading 2710, provided that the good resulting from such change results from a chemical reaction, atmospheric distillation or vacuum distillation, or from a process that alters the viscosity of the good. 5. A change to subheading 2711.11 from any other subheading, except from subheading 2711.21. 6. A change to subheadings 2711.12 through 2711.19 from any other subheading, except from subheading 2711.29. 7. A change to subheading 2711.21 from any other subheading, except from subheading 2711.11. 8. A change to subheading 2711.29 from any other subheading, except from subheadings 2711.12 through 2711.21. 9. A change to headings 2712 through 2714 from any other heading. 10. A change to heading 2715 from any other heading, except from heading 2714 or subheading 2713.20. 11. A change to heading 2716 from any other heading. Chapter 28. 1. A change to subheadings 2801.10 through 2801.30 from any other subheading. 2. A change to heading 2802 from any other heading, except from heading 2503. 3. A change to heading 2803 from any other heading. 4. A change to subheadings 2804.10 through 2804.50 from any other subheading. 5. A change to subheadings 2804.61 through 2804.69 from any other subheading outside that group. 6. A change to subheadings 2804.70 through 2804.90 from any other subheading. 7. A change to heading 2805 from any other heading. 8. A change to subheadings 2806.10 through 2806.20 from any other subheading. 9. A change to headings 2807 through 2808 from any other heading. 10. A change to subheadings 2809.10 through 2809.20 from any other subheading. 11. A change to heading 2810 from any other heading. 12. A change to subheading 2811.11 from any other subheading. 13. A change to subheading 2811.19 from any other subheading, except from subheading 2811.22. 14. A change to subheading 2811.21 from any other subheading. 15. A change to subheading 2811.22 from any other subheading, except from subheadings 2505.10, 2506.10 or 2811.19. 16. A change to subheadings 2811.29 through 2813.90 from any other subheading. 17. A change to heading 2814 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.393 Australia 18. A change to subheadings 2815.11 through 2815.12 from any other subheading outside that group. 19. A change to subheadings 2815.20 through 2816.10 from any other subheading. 20. A change to subheading 2816.40 from any other subheading, except a change to oxide, hydroxide and peroxide of strontium from subheading 2530.90. 21. A change to heading 2817 from any other heading, except from heading 2608. 22. A change to subheadings 2818.10 through 2818.30 from any other subheading, except from heading 2606 or subheading 2620.40. 23. A change to subheadings 2819.10 through 2819.90 from any other subheading. 24. A change to subheadings 2820.10 through 2820.90 from any other subheading, except from subheading 2530.90 or heading 2602. 25. A change to subheading 2821.10 from any other subheading. 26. A change to subheading 2821.20 from any other subheading, except from subheadings 2530.90 or 2601.11 through 2601.20. 27. A change to heading 2822 from any other heading, except from heading 2605. 28. A change to heading 2823 from any other heading. 29. A change to subheadings 2824.10 through 2824.90 from any other subheading, except from heading 2607. 30. A change to subheadings 2825.10 through 2825.40 from any other subheading. 31. A change to subheading 2825.50 from any other subheading, except from heading 2603. 32. A change to subheading 2825.60 from any other subheading, except from subheading 2615.10. 33. A change to subheading 2825.70 from any other subheading, except from subheading 2613.10. 34. A change to subheading 2825.80 from any other subheading, except from subheading 2617.10. 35. A change to subheading 2825.90 from any other subheading, provided that the good classified in subheading 2825.90 is the product of a chemical reaction. 36. A change to subheadings 2826.12 through 2826.19 from any other subheading. 37. A change to subheading 2833.21 from any other subheading, except from subheading 2530.20. 38. A change to subheadings 2833.22 through 2833.25 from any other subheading. 39. A change to subheading 2833.27 from any other subheading, except from subheading 2511.10. 40. A change to subheading 2833.29 from any other subheading, except from heading 2520. 41. A change to subheadings 2833.30 through 2835.25 from any other subheading. 42. A change to subheading 2835.26 from any other subheading, except from heading 2510. 43. A change to subheadings 2835.29 through 2835.39 from any other subheading. 44. [Rule deleted.] <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.394 Australia 45. A change to subheading 2836.20 from any other subheading, except from subheading 2530.90. 46. A change to subheadings 2836.30 through 2836.40 from any other subheading. 47. A change to subheading 2836.50 from any other subheading, except from heading 2509, subheadings 2517.41 or 2517.49, heading 2521 or subheading 2530.90. 48. A change to subheading 2836.60 from any other subheading, except from subheading 2511.20. 49. [Rule deleted.] 50. A change to subheading 2836.91 from any other subheading. 51. A change to subheading 2836.92 from any other subheading, except from subheading 2530.90. 52. (A) A change to bismuth carbonate of subheading 2836.99 from ammonium carbonates and lead carbonates of subheading 2836.99 or from any other subheading, except from subheading 2617.90; or (B) A change to lead carbonates of subheading 2836.99 from any other good of 2836.99 or from any other subheading; or (C) A change to subheading 2836.99 other than to bismuth carbonates or lead carbonates from any other subheading, provided that the good classified in subheading 2836.99 is the product of a chemical reaction. 53. A change to subheadings 2837.11 through 2837.20 from any other subheading. 54. [Rule deleted.] 55. A change to subheadings 2839.11 through 2839.19 from any other subheading outside that group. 56. A change to subheading 2839.90 from any other subheading. 57. A change to subheadings 2840.11 through 2840.20 from any other subheading outside that group, except from subheading 2528.10. 58. A change to subheading 2840.30 from any other subheading. 59. A change to subheading 2841.30 from any other subheading. 60. (A) A change to chromates of zinc or lead of subheading 2841.50 from any other subheading; or (B) A change to any other good of subheading 2841.50 from any other subheading, except heading 2610. 61. A change to subheadings 2841.61 through 2841.69 from any other subheading outside that group. 62. A change to subheading 2841.70 from any other subheading, except from subheading 2613.90. 63. A change to subheading 2841.80 from any other subheading, except from heading 2611. 64. (A) A change to aluminate or chromate salts of zinc or lead of subheading 2841.90 from any other subheading; or (B) A change to any other good of subheading 2841.90 from any other subheading, provided that the good classified in subheading 2841.90 is the product of a chemical reaction. 65. A change to subheading 2842.10 from any other subheading. 66. (A) A change to fulminates, cyanates and thiocyanates of subheading 2842.90 from other goods of subheading 2842.90 or from any other subheading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.395 Australia (B) A change to other goods of subheading 2842.90 from any other good of subheading 2842.90 or any other subheading, provided that the good classified in subheading 2842.90 is the product of a chemical reaction. 67. A change to subheading 2843.10 from any other subheading, except from headings 7106, 7108, 7110 or 7112. 68. A change to subheadings 2843.21 through 2843.29 from any other subheading. 69. A change to subheadings 2843.30 through 2843.90 from any other subheading, except from subheading 2616.90. 70. A change to subheading 2844.10 from any other subheading, except from subheading 2612.10. 71. A change to subheading 2844.20 from any other subheading. 72. A change to subheading 2844.30 from any other subheading, except from subheading 2844.20. 73. A change to subheadings 2844.40 through 2844.50 from any other subheading. 74. A change to heading 2845 from any other heading. 75. A change to heading 2846 from any other heading, except from subheading 2530.90. 76. A change to headings 2847 through 2848 from any other heading. 77. A change to subheadings 2849.10 through 2849.90 from any other subheading. 78. A change to heading 2852 from any other heading, provided that the good classified in heading 2852 is the product of a chemical reaction. 78A. A change to heading 2853 from any other heading. Chapter 29. 1. A change to subheadings 2901.10 through 2901.29 from any other subheading, except from acyclic petroleum oils of heading 2710 or from subheadings 2711.13, 2711.14, 2711.19 or 2711.29. 2. A change to subheading 2902.11 from any other subheading. 3. A change to subheading 2902.19 from any other subheading, except from non-aromatic cyclic petroleum oils of subheading 2707.50 or 2707.99 or heading 2710. 4. A change to subheading 2902.20 from any other subheading, except from subheadings 2707.10, 2707.50 or 2707.99. 5. A change to subheading 2902.30 from any other subheading, except from subheadings 2707.20, 2707.50 or 2707.99. 6. A change to subheadings 2902.41 through 2902.44 from any other subheading, except from subheadings 2707.30, 2707.50 or 2707.99. 7. A change to subheading 2902.50 from any other subheading. 8. A change to subheading 2902.60 from any other subheading, except from subheadings 2707.30, 2707.50, 2707.99 or heading 2710. 9. A change to subheadings 2902.70 through 2902.90 from any other subheading, except from subheadings 2707.50 or 2707.99 or heading 2710. 10. A change to subheadings 2903.11 through 2903.39 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.396 Australia 11. A change to subheadings 2903.41 through 2903.49 from any other subheading outside that group. 12. A change to subheadings 2903.51 through 2905.19 from any other subheading. 13. A change to subheadings 2905.22 through 2905.29 from lac of subheading 1301.90, pine oil of subheading 3805.90 or any other subheading, except from other goods of subheadings 1301.90 or 3805.90. 14. A change to subheadings 2905.31 through 2905.44 from any other subheading. 15. A change to subheading 2905.45 from any other subheading, except from heading 1520. 16. A change to subheadings 2905.49 through 2905.59 from any other subheading. 17. A change to subheading 2906.11 from any other subheading, except from subheadings 3301.24 or 3301.25. 18. A change to subheadings 2906.12 through 2906.13 from any other subheading. 19. (A) A change to terpineols of subheading 2906.19 from any other good, except from heading 3805; or (B) A change to other goods of subheading 2906.19 from pine oils of subheading 3805.90 or any other subheading, except from subheading 3301.90 or any other goods of subheading 3805.90. 20. [Rule deleted.] 21. A change to subheading 2906.21 from any other subheading. 22. A change to subheading 2906.29 from any other subheading, except from subheadings 2707.99 or 3301.90. 23. A change to subheading 2907.11 from any other subheading, except from subheading 2707.99. 24. A change to subheadings 2907.12 through 2907.22 from any other subheading, except from subheading 2707.99. 25. A change to subheading 2907.23 from any other subheading. 26. (A) A change to subheading 2907.29 from any other subheading, except from subheading 2707.99; (B) A change to phenol-alcohols of 2907.29 from any other good of subheading 2907.29; or (C) A change to any other good of 2907.29 from phenol-alcohols of 2907.29. 27. A change to heading 2908 from any other heading. 28. A change to subheadings 2909.11 through 2909.49 from any other subheading. 29. A change to subheading 2909.50 from any other subheading, except from subheading 3301.90. 30. A change to subheading 2909.60 from any other subheading. 31. A change to subheadings 2910.10 through 2910.90 from any other subheading. 32. A change to heading 2911 from any other heading. 33. A change to subheadings 2912.11 through 2912.13 from any other subheading. 34. (A) A change to subheadings 2912.19 through 2912.49 from any other subheading, except from subheading 3301.90; or (B) A change to n-butanal (butyraldehyde, normal isomer) from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.397 Australia 35. A change to subheadings 2912.50 through 2912.60 from any other subheading. 36. A change to heading 2913 from any other heading. 37. A change to subheadings 2914.11 through 2914.19 from any other subheading, except from subheading 3301.90. 38. A change to subheadings 2914.21 through 2914.22 from any other subheading. 39. A change to subheading 2914.23 from any other subheading, except from subheading 3301.90. 40. A change to subheading 2914.29 from pine oils of subheading 3805.90 or from any other subheading, except from subheading 3301.90 or from goods other than pine oils of subheading 3805.90. 41. A change to subheadings 2914.31 through 2914.39 from any other subheading outside that group, except from subheading 3301.90. 42. A change to subheadings 2914.40 through 2914.70 from any other subheading, except from subheading 3301.90. 43. A change to subheadings 2915.11 through 2915.36 from any other subheading, including another subheading within that group. 44. A change to subheading 2915.39 from any other subheading, except from subheading 3301.90. 45. A change to subheadings 2915.40 through 2916.20 from any other subheading. 46. A change to subheadings 2916.31 through 2916.39 from any other subheading, except from subheading 3301.90. 47. A change to subheadings 2917.11 through 2918.22 from any other subheading. 48. A change to subheading 2918.23 from any other subheading, except from subheading 3301.90. 49. A change to subheadings 2918.29 through 2918.30 from any other subheading. 50. A change to subheadings 2918.91 through 2918.99 from any other subheading, except from subheading 3301.90. 51. A change to heading 2919 from any other heading. 52. A change to subheadings 2920.11 through 2926.90 from any other subheading. 53. A change to headings 2927 through 2928 from any other heading. 54. A change to subheadings 2929.10 through 2930.90 from any other subheading. 55. A change to heading 2931 from any other heading. 56. A change to subheadings 2932.11 through 2932.99 from any other subheading, except from subheading 3301.90. 57. A change to subheadings 2933.11 through 2934.99 from any other subheading. 58. A change to heading 2935 from any other heading. 59. A change to subheadings 2936.21 through 2936.29 from any other subheading. 60. (A) A change to unmixed provitamins of subheading 2936.90 from any other good of subheading 2936.90 or from any other subheading; or (B) A change to other goods of subheading 2936.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.398 Australia 61. A change to headings 2937 through 2941 from any other heading. 62. A change to heading 2942 from any other chapter. Chapter 30. 1. A change to subheadings 3001.20 through 3006.92 from any other subheading. Chapter 31. 1. A change to heading 3101 from any other heading, except from subheading 2301.20 or from powders and meals of subheading 0506.90, heading 0508 or subheadings 0511.91 or 0511.99. 2. A change to subheadings 3102.10 through 3102.21 from any other subheading. 3. A change to subheading 3102.29 from any other subheading, except from subheadings 3102.21 or 3102.30. 4. A change to subheading 3102.30 from any other subheading. 5. A change to subheading 3102.40 from any other subheading, except from subheading 3102.30. 6. A change to subheading 3102.50 from any other subheading. 7. A change to subheading 3102.60 from any other subheading, except from subheadings 2834.29 or 3102.30. 8. [Rule deleted.] 9. A change to subheading 3102.80 from any other subheading, except from subheadings 3102.10 or 3102.30. 10. (A) A change to calcium cyanamide of subheading 3102.90 from subheading, or from other goods of subheading 3102.90; or (B) A change to any other goods of subheading 3102.90 from any other heading. 11. A change to subheading 3103.10 from any other subheading. 12. (A) A change to basic slag of subheading 3103.90 from any other goods of subheading 3103.90 or from any other subheading; or (B) A change to any other goods of subheading 3103.90 from any other heading. 13. A change to subheadings 3104.20 through 3104.30 from any other subheading. 14. (A) A change to carnallite, sylvite or other crude natural potassium salts of subheading 3104.90 from any other subheading or from other goods of subheading 3104.90; or (B) A change to subheading 3104.90 except to carnallite, sylvite or other crude natural potassium salts from any other heading. 15. A change to subheading 3105.10 from any other chapter. 16. A change to subheading 3105.20 from any other heading, except from headings 3102 through 3104. 17. A change to subheadings 3105.30 through 3105.40 from any other subheading. 18. A change to subheadings 3105.51 through 3105.59 from any other subheading, except from subheadings 3102.10 through 3103.90 or 3105.30 through 3105.40. 19. A change to subheading 3105.60 from any other subheading, except from headings 3103 through 3104. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.399 Australia 20. A change to subheading 3105.90 from any other chapter, except from subheading 2834.21. Chapter 32. 1. A change to subheadings 3201.10 through 3202.90 from any other subheading. 2. A change to heading 3203 from any other heading. 3. A change to subheadings 3204.11 through 3204.17 from any other subheading. 4. A change to subheading 3204.19 from any other subheading, except from subheadings 3204.11 through 3204.17. 5. A change to subheadings 3204.20 through 3204.90 from any other subheading. 6. A change to heading 3205 from any other chapter. 7. A change to subheadings 3206.11 through 3206.42 from any subheading outside that group. 8. (A) A change to concentrated dispersions of pigments in plastics materials of subheading 3206.49 from any other chapter; or (B) A change to pigments or preparations based on cadmium compounds of subheading 3206.49 from any other good, except from pigments or preparations based on hexacyanoferrates of subheading 3206.49 or subheadings 3206.11 through 3206.42; or (C) A change to pigments or preparations based on hexacyanoferrates of subheading 3206.49 from any other good, except from pigments and preparations based on cadmium compounds of subheading 3206.49 or subheadings 3206.11 through 3206.42; or (D) A change to other goods of subheading 3206.49 from any other subheading. 9. A change to subheading 3206.50 from any other subheading. 10. A change to headings 3207 through 3213 from any other chapter. 11. A change to subheadings 3214.10 through 3214.90 from any other subheading, except from subheading 3824.50. 12. A change to heading 3215 from any other chapter. Chapter 33. 1. A change to subheading 3301.12 from any other subheading. 1A. (A) A change to essential oils of bergamot or lime of subheading 3301.19 from any other good; or (B) A change to other goods of subheading 3301.19 from essential oils of bergamot or lime of subheading 3301.19 or from any other subheading. 1B. A change to subheadings 3301.24 through 3301.25 from any other subheading. 1C. (A) A change to essential oils of geranium, jasmine, lavender, lavandin or vetiver of subheading 3301.29 from any other good; or (B) A change to other goods of subheading 3301.29 from essential oils of geranium, jasmine, lavender, lavandin or vetiver or from any other subheading. 1D. A change to subheadings 3301.30 through 3301.90 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.400 Australia 2. A change to heading 3302 from any other heading, except from subheading 2106.90 or headings 2207, 2208 or 3301. 3. A change to heading 3303 from any other heading, except from subheading 3302.90. 4. A change to subheadings 3304.10 through 3306.10 from any other subheading. 5. A change to subheading 3306.20 from any other subheading, except from chapter 54. 6. A change to subheadings 3306.90 through 3307.90 from any other subheading. Chapter 34. 1. A change to heading 3401 from any other heading. 2. A change to subheading 3402.11 from any other subheading, except from mixed alkylbenzenes of 3817. 3. A change to subheadings 3402.12 through 3402.19 from any other subheading. 4. A change to subheading 3402.20 from any other subheading, except from subheading 3402.90. 5. A change to subheading 3402.90 from any other heading. 6. A change to subheadings 3403.11 through 3403.19 from any other subheading, except from headings 2710 or 2712. 7. A change to subheadings 3403.91 through 3404.20 from any other subheading. 8. A change to subheading 3404.20 from any other subheading. 8A. (A) A change to artificial waxes or prepared waxes of chemically modified lignite of subheading 3404.90 from any other good of subheading 3404.90 or any other subheading; or (B) A change to any other good of subheading 3404.90 from artificial waxes or prepared waxes of chemically modified lignite of subheading 3404.90 or any other subheading. 9. A change to subheadings 3405.10 through 3405.90 from any other subheading. 10. A change to headings 3406 through 3407 from any other heading. Chapter 35. 1. A change to subheadings 3501.10 through 3501.90 from any other subheading. 2. A change to subheadings 3502.11 through 3502.19 from any other subheading outside that group, except from heading 0407. 3. A change to subheadings 3502.20 through 3502.90 from any other subheading. 4. A change to headings 3503 through 3504 from any other heading. 5. A change to subheading 3505.10 from any other subheading. 6. A change to subheading 3505.20 from any other subheading, except from heading 1108. 7. A change to subheading 3506.10 from any other subheading, except from heading 3503 or subheading 3501.90. 8. A change to subheadings 3506.91 through 3506.99 from any other subheading. 9. A change to heading 3507 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.401 Australia Chapter 36. 1. A change to headings 3601 through 3606 from any other heading. Chapter 37. 1. A change to headings 3701 through 3703 from any other heading outside that group. 2. A change to headings 3704 through 3706 from any other heading. 3. A change to subheadings 3707.10 through 3707.90 from any other subheading. Chapter 38. 1. A change to subheading 3801.10 from any other subheading. 2. A change to subheading 3801.20 from any other subheading, except from heading 2504 or subheading 3801.10. 3. A change to subheading 3801.30 from any other subheading. 4. A change to subheading 3801.90 from any other subheading, except from heading 2504. 5. A change to headings 3802 through 3804 from any other heading. 6. A change to heading 3805 from any other heading. 7. A change to subheadings 3808.50 through 3808.99 from any other subheading, provided that 50 percent by weight of the active ingredient or ingredients is originating. 8. A change to heading 3807 from any other heading. 9. A change to subheadings 3808.10 through 3808.90 from any other subheading, provided that 50 percent by weight of the active ingredient or ingredients is originating. 10. A change to subheading 3809.10 from any other subheading, except from subheading 3505.10. 11. A change to subheadings 3809.91 through 3809.93 from any other subheading. 12. A change to headings 3810 through 3816 from any other heading. 13. (A) A change to heading 3817 from any other heading, except from subheading 2902.90; or (B) A change to mixed alkylbenzenes of heading 3817 from mixed alkylnaphthalenes of heading 3817; or (C) A change to mixed alkylnapththalenes of heading 3817 to mixed alkylbenzenes of heading 3817. 14. A change to heading 3818 from any other heading. 15. A change to heading 3819 from any other heading, except from heading 2710. 16. A change to heading 3820 from any other heading, except from subheading 2905.31. 17. A change to heading 3821 from any other heading. 18. A change to heading 3822 from any other heading, except from subheadings 3002.10 or 3502.90 or heading 3504. 19. A change to subheadings 3823.11 through 3823.13 from any other subheading, except from heading 1520. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.402 Australia 20. A change to subheading 3823.19 from any other subheading. 21. A change to subheading 3823.70 from any other subheading, except from heading 1520. 22. A change to subheading 3824.10 from any other subheading. 23. A change to subheading 3824.30 from any other subheading, except from heading 2849. 24. (A) A change to subheadings 3824.40 through 3824.90 from any other subheading; or (B) No change in tariff classification is required, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 25. A change to subheadings 3825.10 through 3825.90 from any other subheading. Chapter 39. 1. A change to headings 3901 through 3915 from any other heading, provided that the originating polymer content is no less than 50 percent by weight of the total polymer content. 2. A change to subheadings 3916.10 through 3918.90 from any other subheading. 3. A change to subheadings 3919.10 through 3919.90 from any other subheading outside that group. 4. A change to subheadings 3920.10 through 3921.90 from any other subheading. 5. A change to headings 3922 through 3926 from any other heading. Chapter 40. 1. A change to subheadings 4001.10 through 4001.22 from any other subheading. 2. A change to subheading 4001.29 from any other subheading, except from subheadings 4001.21 or 4001.22. 3. A change to subheading 4001.30 from any other subheading. 4. A change to subheadings 4002.11 through 4002.70 from any other subheading. 5. A change to subheadings 4002.80 through 4002.99 from any other subheading, provided that the domestic rubber content is no less than 40 percent by weight of the total rubber content. 6. A change to headings 4003 through 4004 from any other heading. 7. A change to heading 4005 from any other heading, except from headings 4001 or 4002. 8. A change to headings 4006 through 4017 from any other heading. Chapter 41. 1. (A) A change to hides or skins of heading 4101 which have undergone a tanning (including a pre-tanning) process which is reversible from any other good of heading 4101 or from any other chapter; or (B) A change to any other good of heading 4101 from any other chapter. 2. (A) A change to hides or skins of heading 4102 which have undergone a tanning (including a pre-tanning) process which is reversible from any other good of heading 4102 or from any other chapter; or (B) A change to any other good of heading 4102 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.403 Australia 3. (A) A change to hides or skins of heading 4103 which have undergone a tanning (including a pre-tanning) process which is reversible from any other good of heading 4103 or from any other chapter; or (B) A change to any other good of heading 4103 from any other chapter. 4. A change to heading 4104 from any other heading except from hides or skins of heading 4101 which have undergone a tanning (including a pre-tanning) process which is reversible, or from heading 4107. 5. (A) A change to heading 4105 from any other heading except from hides or skins of heading 4102 which have undergone a tanning (including a pre-tanning) process which is reversible, or from heading 4112; or (B) A change to heading 4105 from wet blues of subheading 4105.10. 6. (A) A change to heading 4106 from any other heading except from hides or skins of heading 4103 which have undergone a tanning (including a pre-tanning) process which is reversible or from heading 4113; or (B) A change to heading 4106 from wet blues of subheadings 4106.21, 4106.31 or 4106.91. 7. (A) A change to heading 4107 from any other heading except from hides or skins of heading 4101 which have undergone a tanning (including a pre-tanning) process which is reversible or from heading 4104; or (B) A change to heading 4107 from wet blues of subheadings 4106.21, 4106.31 or 4106.90. 8. (A) A change to heading 4112 from any other heading except from hides or skins of heading 4102 which have undergone a tanning (including a pre-tanning) process which is reversible or from heading 4105; or (B) A change to heading 4112 from wet blues of subheading 4105.10. 9. (A) A change to heading 4113 from any other heading except from hides or skins of heading 4103 which have undergone a tanning (including a pre-tanning) process which is reversible or from heading 4106; or (B) A change to heading 4113 from wet blues of subheadings 4106.21, 4106.31 or 4106.90. 10. A change to subheadings 4114.10 through 4115.20 from any other subheading. Chapter 42. 1. A change to heading 4201 from any other heading. 2. A change to subheading 4202.11 from any other chapter. 3. A change to subheading 4202.12 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 4. A change to subheadings 4202.19 through 4202.21 from any other chapter. 5. A change to subheading 4202.22 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 6. A change to subheadings 4202.29 through 4202.31 from any other chapter. 7. A change to subheading 4202.32 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 8. A change to subheadings 4202.39 through 4202.91 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.404 Australia 9. A change to subheading 4202.92 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 10. A change to subheading 4202.99 from any other chapter. 11. A change to subheadings 4203.10 through 4203.29 from any other chapter. 12. A change to subheadings 4203.30 through 4203.40 from any other heading. 13. (A) A change to goods of a kind used in machinery or mechanical appliances or for other technical uses of heading 4205 from any other heading or from other goods of heading 4205; or (B) A change to other goods of heading 4205 from any other heading. 14. A change to heading 4206 from any other heading. Chapter 43. 1. A change to heading 4301 from any other chapter. 2. A change to headings 4302 through 4304 from any other heading. Chapter 44. 1. A change to headings 4401 through 4421 from any other heading. Chapter 45. 1. A change to headings 4501 through 4504 from any other heading. Chapter 46. 1. A change to heading 4601 from any other chapter. 2. A change to heading 4602 from any other heading. Chapter 47. 1. A change to headings 4701 through 4707 from any other heading. Chapter 48. 1. A change to headings 4801 through 4816 from any other chapter. 2. A change to headings 4817 through 4822 from any heading outside that group. 3. A change to heading 4823 from any other chapter. Chapter 49. 1. A change to headings 4901 through 4911 from any other chapter. Chapter 50. 1. A change to headings 5001 through 5003 from any other chapter. 2. A change to headings 5004 through 5006 from any heading outside that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.405 Australia 3. A change to heading 5007 from any other heading. Chapter 51. 1. A change to headings 5101 through 5105 from any other chapter. 2. A change to headings 5106 through 5110 from any heading outside that group. 3. A change to headings 5111 through 5113 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404 or 5509 through 5510. Chapter 52. 1. A change to headings 5201 through 5207 from any other chapter, except from headings 5401 through 5405 or 5501 through 5507. 2. A change to headings 5208 through 5212 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404 or 5509 through 5510. Chapter 53. 1. A change to headings 5301 through 5305 from any other chapter. 2. A change to headings 5306 through 5308 from any heading outside that group. 3. A change to heading 5309 from any other heading, except from headings 5307 through 5308. 4. A change to headings 5310 through 5311 from any heading outside that group, except from headings 5307 through 5308. Chapter 54. 1. A change to headings 5401 through 5406 from any other chapter, except from headings 5201 through 5203 or 5501 through 5507. 2. A change to tariff items 5407.61.11, 5407.61.21 or 5407.61.91 from tariff items 5402.43.10 or 5402.52.10, or from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. 3. A change to heading 5407 from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. 4. A change to heading 5408 from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. Chapter 55. 1. A change to subheadings 5501.10 through 5510.30 from any other chapter, except from headings 5201 through 5203 or 5401 through 5405. 1A. A change to subheading 5510.90 from subheading 5504.10 or from any other chapter, except from headings 5201 through 5203 or 5401 through 5405. 1B. A change to heading 5511 from any other chapter, except from headings 5201 through 5203 or 5401 through 5405. 2. A change to headings 5512 through 5516 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404 or 5509 through 5510. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.406 Australia Chapter 56. 1. A change to headings 5601 through 5609 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, or chapters 54 through 55. Chapter 57. 1. A change to headings 5701 through 5705 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5308 or 5311, chapter 54 or headings 5508 through 5516. Chapter 58. 1. A change to headings 5801 through 5811 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, or chapters 54 through 55. Chapter 59. 1. A change to heading 5901 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. 2. A change to heading 5902 from any other heading, except from headings 5106 through 5113, 5204 through 5212 or 5306 through 5311 or chapters 54 through 55. 3. A change to headings 5903 through 5908 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. 4. A change to heading 5909 from any other chapter, except from headings 5111 through 5113, 5208 through 5212 or 5310 through 5311, chapter 54, or headings 5512 through 5516. 5. A change to heading 5910 from any other heading, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, or chapters 54 through 55. 6. A change to heading 5911 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. Chapter 60. 1. A change to headings 6001 through 6006 from any other chapter, except from headings 5106 through 5113, chapter 52, headings 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. Chapter 61. Chapter rule 1: Except for fabrics classified in subheadings 5408.22.10, 5408.23.11, 5408.23.21 and 5408.24.10, the fabrics identified in the following subheadings and headings, when used as visible lining material in certain men's and women's suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers and similar articles, must be both formed from yarn and finished in the territory of Australia or of the United States: headings 5111 through 5112 or subheadings 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.31 through 6005.44 or 6006.10 through 6006.44. Chapter rule 2: For the purposes of determining the origin of a good of this chapter, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. If the rule requires that the good must also satisfy the tariff change requirements for visible lining <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.407 Australia fabrics listed in chapter rule 1 to this chapter, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area and shall not apply to removable linings. 1. A change to subheadings 6101.20 through 6101.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the parties, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 2. A change to goods of wool or fine animal hair of subheading 6101.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of the United States or of Australia, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 2A. A change to other goods of subheading 6101.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of the United States or of Australia. 3. A change to subheadings 6102.10 through 6102.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 4. A change to subheading 6102.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 5. (A) A change to suits containing 70 percent or more by weight of silk or silk waste subheading 6103.10 or suits of other textile materials n.e.s. of subheading 6103.10 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the parties; or (B) A change to other goods of subheadings 6103.10 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (1) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the parties, and (2) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 6. A change to tariff items 6103.19.60 or 6103.19.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.408 Australia 7. A change to subheadings 6103.22 through 6103.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the parties, and (B) with respect to a garment described in heading 6101 or a jacket or a blazer described in heading 6103, of wool, fine animal hair, cotton or man-made fibres, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 8. [Rule deleted.] 9. A change to subheadings 6103.31 through 6103.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 10. A change to tariff items 6103.39.40 or 6103.39.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 53.07 through 53.08 or 53.10 through 53.11, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 11. A change to subheading 6103.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 53.07 through 53.08 or 53.10 through 53.11, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 12. A change to subheadings 6103.41 through 6103.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 13. A change to subheading 6104.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the parties, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 14. A change in tariff items 6104.19.40 or 6104.19.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 15. A change to subheading 6104.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.409 Australia 16. A change to subheadings 6104.21 through 6104.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) with respect to a garment described in heading 6102, a jacket or a blazer described in heading 6104, or a skirt described in heading 6104, of wool, fine animal hair, cotton or man-made fibers, that is imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 17. A change to subheadings 6104.31 through 6104.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 18. A change to tariff items 6104.39.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 19. A change to subheading 6104.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 20. A change to subheadings 6104.41 through 6104.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 21. A change to subheadings 6104.51 through 6104.53 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 22. A change to tariff items 6104.59.40 or 6104.59.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 23. A change to subheading 6104.59 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.410 Australia (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 24. A change to subheadings 6104.61 through 6104.69 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 25. A change to headings 6105 through 6106 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 26. A change to subheadings 6107.11 through 6107.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 27. A change to subheading 6107.21 from: (A) tariff items 6006.21.10, 6006.22.10, 6006.23.10 or 6006.24.10, provided that the good, exclusive of collar, cuffs, waistband or elastic, is wholly of such fabric and the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both; or (B) any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 28. A change to subheadings 6107.22 through 6107.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 29. A change to subheadings 6108.11 through 6108.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 30. A change to subheading 6108.21 from: (A) tariff items 6006.21.10, 6006.22.10, 6006.23.10 or 6006.24.10, provided that the good, exclusive of waistband, elastic or lace, is wholly of such fabric and the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both; or (B) any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 31. A change to subheadings 6108.22 through 6108.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 32. A change to subheading 6108.31 from: (A) tariff items 6006.21.10, 6006.22.10, 6006.23.10 or 6006.24.10, provided that the good, exclusive of collar, cuffs, waistband, elastic or lace, is wholly of such fabric and the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.411 Australia (B) any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 33. A change to subheadings 6108.32 through 6108.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 34. A change to subheadings 6108.91 through 6108.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 35. A change to headings 6109 through 6111 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 36. A change to subheadings 6112.11 through 6112.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 37. A change to subheading 6112.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) with respect to a garment described in headings 6101, 6102, 6201 or 6202, of wool, fine animal hair, cotton or man-made fibers, that is imported as part of a ski-suit of this subheading, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 38. A change to subheadings 6112.31 through 6112.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 39. A change to headings 6113 through 6117 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. Chapter 62. Chapter rule 1: Except for fabrics classified in subheadings 5408.22.10, 5408.23.11, 5408.23.21 and 5408.24.10, the fabrics identified in the following subheadings and headings, when used as visible lining material in certain men's and women's suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers and similar articles, must be both formed from yarn and finished in the territory of Australia or of the United States: headings 5111 through 5112 or subheadings 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.412 Australia 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.31 through 6005.44 or 6006.10 through 6006.44. Chapter rule 2: Apparel goods of this chapter shall be considered to originate if they are both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and if the fabric of the outer shell, exclusive of collars or cuffs, is wholly of one or more of the following: (A) velveteen fabrics of subheading 5801.23, containing 85 per cent or more by weight of cotton; (B) corduroy fabrics of subheading 5801.22, containing 85 per cent or more by weight of cotton and containing more than 7.5 wales per centimeter; (C) fabrics of subheading 5111.11 or 5111.19, if hand-woven, with a loom width of less than 76 cm, woven in the United Kingdom in accordance with the rules and regulations of the Harris Tweed Association, Ltd., and so certified by the Association; (D) fabrics of subheading 5112.30, weighing not more than 340 grams per square meter, containing wool, not less than 20 per cent by weight of fine animal hair and not less than 15 per cent by weight of man-made staple fibers; or (E) batiste fabrics of subheading 5513.11 or 5513.21, of square construction, of single yarns exceeding 76 metric count, containing between 60 and 70 warp ends and filling picks per square centimeter, of a weight not exceeding 110 grams per square meter. Chapter rule 3: For the purposes of determining the origin of a good of this chapter, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. If the rule requires that the good must also satisfy the tariff change requirements for visible lining fabrics listed in chapter rule 1 to this chapter, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area and shall not apply to removable linings. 1. A change to subheadings 6201.11 through 6201.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 2. A change to subheading 6201.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 3. A change to subheadings 6201.91 through 6201.93 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 4. A change to subheading 6201.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 5. A change to subheadings 6202.11 through 6202.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.413 Australia (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 6. A change to subheading 6202.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 7. A change to subheadings 6202.91 through 6202.93 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 8. A change to subheading 6202.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 9. A change to subheadings 6203.11 through 6203.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 10. A change to tariff items 6203.19.50 or 6203.19.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 11. A change to subheading 6203.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 12. A change to subheadings 6203.22 through 6203.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of one or both of the parties, and (B) with respect to a garment described in heading 6201 or a jacket or a blazer described in heading 6203, of wool, fine animal hair, cotton or man-made fibres, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 13. A change to subheadings 6203.31 through 6203.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.414 Australia 14. A change to tariff items 6203.39.50 or 6203.39.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 15. A change to subheading 6203.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 16. A change to subheadings 6203.41 through 6203.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 17. A change to subheadings 6204.11 through 6204.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 18. A change to tariff items 6204.19.40 or 6204.19.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 19. A change to subheading 6204.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 20. A change to subheadings 6204.21 through 6204.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) with respect to a garment described in heading 6202, a jacket or a blazer described in heading 6204 or a skirt described in heading 6204, of wool, fine animal hair, cotton or man-made fibers, that is imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 21. A change to subheadings 6204.31 through 6204.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.415 Australia 22. A change to tariff items 6204.39.60 or 6204.39.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 23. A change to subheading 6204.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 24. A change to subheadings 6204.41 through 6204.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 25. A change to subheadings 6204.51 through 6204.53 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 26. A change to tariff item 6204.59.40 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 27. A change to subheading 6204.59 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 28. A change to subheadings 6204.61 through 6204.69 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 29. [Rule deleted.] Subheading rule: Men's or boys' shirts of cotton or man-made fibers shall be considered to originate if they are both cut and assembled in the territory of Australia or of the United States, or both, and if the fabric of the outer shell, exclusive of collars or cuffs, is wholly of one or more of the following: (A) fabrics of subheading 5208.21, 5208.22, 5208.29, 5208.31, 5208.32, 5208.39, 5208.41, 5208.42, 5208.49, 5208.51, 5208.52 or 5208.59, of average yarn number exceeding 135 metric; (B) fabrics of subheading 5513.11 or 5513.21, not of square construction, containing more than 70 warp ends and filling picks per square centimeter, of average yarn number exceeding 70 metric; (C) fabrics of subheading 5210.21 or 5210.31, not of square construction, containing more than 70 warp ends and filling picks per square centimeter, of average yarn number exceeding 70 metric; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.416 Australia (D) fabrics of subheading 5208.22 or 5208.32, not of square construction, containing more than 75 warp ends and filling picks per square centimeter, of average yarn number exceeding 65 metric; (E) fabrics of subheading 5407.81, 5407.82 or 5407.83, weighing less than 170 grams per square meter, having a dobby weave created by a dobby attachment; (F) fabrics of subheading 5208.42 or 5208.49, not of square construction, containing more than 85 warp ends and filling picks per square centimeter, of average yarn number exceeding 85 metric; (G) fabrics of subheading 5208.51, of square construction, containing more than 75 warp ends and filling picks per square centimeter, made with single yarns, of average yarn number 95 or greater metric; (H) fabrics of subheading 5208.41, of square construction, with a gingham pattern, containing more than 85 warp ends and filling picks per square centimeter, made with single yarns, of average yarn number 95 or greater metric, and characterized by a check effect produced by the variation in color of the yarns in the warp and filling; or (I) fabrics of subheading 5208.41, with the warp colored with vegetable dyes, and the filling yarns white or colored with vegetable dyes, of average yarn number greater than 65 metric. 30. A change to subheadings 6205.20 through 6205.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 31. A change to subheading 6205.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 32. A change to headings 6206 through 6210 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 33. A change to subheadings 6211.11 through 6211.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 34. A change to subheading 6211.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and (B) with respect to a garment described in headings 6101, 6102, 6201 or 6202, of wool, fine animal hair, cotton or man-made fibers, that is imported as part of a ski-suit of this subheading, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 35. A change to subheadings 6211.32 through 6211.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of one or both of the parties. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.417 Australia 36. A change to subheading 6212.10 from any other chapter, provided that the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both; and provided that, during each annual period, such goods of a producer or an entity controlling production shall be eligible for preferential treatment under this note only if the aggregate cost of fabric(s) (exclusive of findings and trimmings) formed in the territory of Australia or of the United States, or both, that is used in the production of all such articles of that producer or entity during the preceding annual period is at least 75 percent of the aggregate declared customs value of the fabric (exclusive of findings and trimmings) contained in all such goods of that producer or entity that are entered during the preceding one year period. 37. A change to subheadings 6212.20 through 6212.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 38. A change to headings 6213 through 6217 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both. Chapter 63. Chapter rule 1: For the purposes of determining the origin of a good of this chapter, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good, and such component must satisfy the tariff change requirements set out in the rule for that good. 1. A change to subheading 6301.20 from subheadings 5108.10.40 or 5108.20.40 or from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 2. A change to heading 6301 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 3. A change to heading 6302 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 4. A change to tariff item 6303.92.10 from tariff items 5402.43.10 or 5402.52.10 or any other chapter, except from headings 5106 through 5113, 5204 through 52.12, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 5. A change to heading 6303 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 6. A change to headings 6304 through 6308 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. 7. A change to heading 6309 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.418 Australia 8. A change to heading 6310 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Australia or of the United States, or both. Chapter 64. 1. A change to subheading 6401.10 from any other heading outside headings 6401 through 6405, except from subheading 6406.10, provided that there is a regional value content of not less than 55 percent based on the build-down method. 2. (A) A change to ski-boots and snowboard boots of subheading 6401.92 from any heading outside headings 6401 through 6405, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method; (B) A change to footwear, other than ski-boots and snowboard boots, having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to chapter 64) is polyvinyl chloride, whether or not supported or lined with polyvinyl chloride but not otherwise supported or lined, of subheading 6401.92 from any heading outside headings 6401 through 6405, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method; (C) A change to any other footwear of subheading 6401.92 from any heading outside headings 6401 through 6405, except from subheading 6406.10, provided that there is a regional value content of not less than 55 percent based on the build-down method. 3. [Rule deleted.] 4. (A) A change to footwear of subheading 6401.99 designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather from any heading outside headings 6401 through 6405, except from subheading 6406.10, provided that there is a regional value content of not less than 55 percent based on the build-down method; (B) A change to footwear of subheading 6401.99, other than footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to chapter 64 of the tariff schedule) is rubber or plastic (except footwear having foxing or foxing-like band applied or molded at the sole and overlapping the upper) of subheading 6401.99 from any heading outside headings 6401 through 6405, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method; or (C) A change to any other footwear of subheading 6401.99 from any heading outside headings 6401 through 6405, except from subheading 6406.10, provided that there is a regional value content of not less than 55 percent based on the build-down method. 5. A change to subheadings 6402.12 through 6402.20 from any heading outside heading 6401 through 6405, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 6. (A) A change to footwear incorporating a protective metal toe-cap, having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to chapter 64) is rubber or plastics (except such footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except such footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) of subheading 6402.91 from any heading outside headings 6401 through 6405, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method; or (B) A change to footwear incorporating a protective metal toe-cap, designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather of subheading 6402.91 from any heading outside headings 6401 through 6405, except from subheading 6406.10, provided that there is a regional value content of not less than 55 percent based on the build-down method; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.419 Australia (C) A change to any other footwear of subheading 6402.91 valued not over $3/pair, from any other heading outside headings 6401 through 6405, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method; or (D) A change to any other footwear of subheading 6402.91 valued over $3/pair but not over $12/pair, from any other heading outside headings 6401 through 6405, except from subheading 6406.10, provided there is a regional value content of not less than 55 percent based on the build-down method; or (E) A change to any other footwear of subheading 6402.91, valued over $12/pair, from any other heading outside headings 6401 through 6405, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 7. (A) A change to footwear having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to chapter 64) is rubber or plastics except (1) footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of the functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather of subheading 6402.91 from any heading outside headings 6401 through 6405, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method; or (B) A change to footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather of subheading 6402.91, from any heading outside headings 6401 through 6405, except from subheading 6406.10, provided there is a regional value content of not less than 55 percent based on the build-down method; or (C) A change to other footwear of subheading 6402.91, valued not over $6.50/pair, from any heading outside headings 6401 through 6405, provided there is a regional value content of not less than 35 percent based on the build-up method and 45 percent based on the build-down method; or (D) A change to other footwear of subheading 6402.91, valued over $6.50/pair, from any heading outside headings 6401 through 6405, except from subheading 6406.10, provided there is a regional value content of not less than 55 percent based on the build-down method. 8. (A) A change to footwear incorporating a protective metal toe-cap, having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to chapter 64) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) of subheading 6402.99 from any heading outside headings 6401 through 6405, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method; or (B) A change to footwear incorporating a protective metal toe-cap, designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather of subheading 6402.99 from any heading outside headings 6401 through 6405, except from subheading 6406.10, provided that there is a regional value content of not less than 55 percent based on the build-down method; or (C) A change to any other footwear of subheading 6402.99 valued not over $3/pair, from any other heading outside headings 6401 through 6405, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method; or (D) A change to any other footwear of subheading 6402.99 valued over $3/pair but not over $12/pair, from any other heading outside headings 6401 through 6405, except from subheading 6406.10, provided there is a regional value content of not less than 55 percent based on the build-down method; or (E) A change to any other footwear of subheading 6402.99, valued over $12/pair, from any other heading outside headings 6401 through 6405, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.420 Australia 8A. (A) A change to other footwear having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to chapter 64) is rubber or plastics (except footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) of subheading 6402.99 from any heading outside headings 6401 through 6405, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based onthe build-down method; or (B) A change to other footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather of subheading 6402.99 from any heading outside headings 6401 through 6405, except subheading 6406.10, provided that there is a regional value content of not less than 55 percent based on the build-down method; or (C) A change to other footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners (except footwear designed to be worn over,or in lieu of, other footwear as protection against water, grease, or chemicals or cold or inclement weather and except footwear having a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper) of subheading 6402.99 from any heading outside headings 6401 through 6405, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method; or (D) A change to other footwear of subheading 6402.99 valued not over $6.50/pair, from any heading outside headings 6401 through 6405, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method; or (E) A change to other footwear of subheading 6402.99 valued over $6.50/pair, from any heading outside headings 6401 through 6405, except from subheading 6406.10, provided there is a regional value content of not less than 55 percent based on the build-down method. 9. A change to heading 6403 from any other heading outside heading 6401 through 6405, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 10. (A) A change to footwear of subheading 6404.11 having uppers of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to chapter 64 of the tariff schedule) is leather from any heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method; (B) A change to other footwear of subheading 6404.11 valued not over $12/pair, from any heading, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method; or (C) A change to other footwear of subheading 6404.11 valued over $12/pair from any heading, except from subheading 6406.10, provided that there is a regional value content of not less than 55 percent based on the build-down method. 11. (A) A change to footwear of subheading 6404.19 having uppers of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to chapter 64 of the tariff schedule) is leather from any heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method; (B) A change to footwear of subheading 6404.19 designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather from any heading, except from subheading 6406.10, provided that there is a regional value content of not less than 55 percent based on the build-down method; or (C) A change to any other footwear of subheading 6404.19 from any heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 12. A change to subheading 6404.20 from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 13. A change to heading 6405 from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.421 Australia 14. A change to subheading 6406.10 from any other subheading, except from headings 6401 through 6405, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 15. A change to subheadings 6406.20 through 6406.99 from any other chapter. Chapter 65. 1. A change to headings 6501 through 6502 from any other chapter. 2. A change to headings 6504 through 6506 from any other heading, except from headings 6504 through 6507. 3. A change to heading 6507 from any other heading. Chapter 66. 1. A change to heading 6601 from any other heading, except from a combination of both: (a) subheading 6603.20; and (b) headings 3920 through 3921, 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, 5602 through 5603, 5801 through 5811, 5901 through 5911 or 6001 through 6002. 2. A change to heading 6602 from any other heading. 3. A change to heading 6603 from any other chapter. Chapter 67. 1. (A) A change to heading 6701 from any other heading; or (B) A change to articles of feathers or down of heading 6701 from any other product, including a product in that heading. 2. A change to headings 6702 through 6704 from any other heading. Chapter 68. 1. A change to headings 6801 through 6811 from any other heading. 2. A change to subheading 6812.80 from any other subheading. 3. A change to subheading 6812.91 from any other subheading. 4. A change to subheadings 6812.92 through 6812.93 from any other subheading outside that group. 4A. A change to subheading 6812.99 from any other heading. 5. A change to headings 6813 through 6815 from any other heading. Chapter 69. 1. A change to headings 6901 through 6914 from any other chapter. Chapter 70. 1. A change to heading 7001 from any other heading. 2. A change to subheading 7002.10 from any other heading. 3. A change to subheading 7002.20 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.422 Australia 4. A change to subheading 7002.31 from any other heading. 5. A change to subheadings 7002.32 through 7002.39 from any other chapter. 6. A change to subheadings 7003.12 through 7003.20 from any other heading, except from headings 7003 through 7006. 7. A change to subheading 7003.30 from any other heading, except from headings 7003 through 7009. 8. A change to subheading 7004.20 from any other heading, except from headings 7003 through 7009. 9. A change to subheading 7004.90 from any other heading, except from headings 7003 through 7006. 10. A change to subheading 7005.10 from any other heading, except from headings 7003 through 7006. 11. A change to subheadings 7005.21 through 7005.29 from any other heading, except from headings 7003 through 7009. 12. A change to subheading 7005.30 from any other heading, except from headings 7003 through 7006. 13. A change to heading 7006 from any other heading, except from headings 7003 through 7009. 14. A change to heading 7007 from any other heading, except from headings 7003 through 7009. 15. A change to heading 7008 from any other heading. 16. A change to subheading 7009.10 from any other subheading. 17. A change to subheadings 7009.91 through 7009.92 from any other heading, except from headings 7003 through 7009. 18. A change to headings 7010 through 7018 from any other heading, except from headings 7007 through 7018 or glass inners for vacuum flasks or other vacuum vessels of heading 7020. 19. A change to heading 7019 from any other heading, except from headings 7007 through 7020. 20. A change to heading 7020 from any other heading. Chapter 71. 1. A change to heading 7101 from any other heading, except from heading 0307. 2. A change to headings 7102 through 7103 from any other chapter. 3. A change to headings 7104 through 7105 from any other heading. 4. A change to headings 7106 through 7111 from any other chapter. 5. A change to heading 7112 from any other heading. 6. A change to headings 7113 through 7117 from any other heading, except from headings 7113 through 7118. 7. A change to heading 7118 from any other heading. Chapter 72. 1. A change to headings 7201 through 7205 from any other chapter. 2. A change to headings 7206 through 7207 from any heading outside that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.423 Australia 3. A change to heading 7208 from any other heading. 4. A change to headings 7209 through 7212 from any other heading, except from headings 7208 through 7216. 5. A change to heading 7213 from any other heading. 6. A change to headings 7214 through 7215 from any other heading, except from headings 7208 through 7216. 7. A change to heading 7216 from any other heading, except from headings 7208 through 7215. 8. A change to heading 7217 from any other heading, except from headings 7213 through 7215. 9. A change to heading 7218 from any other heading. 10. A change to headings 7219 through 7220 from any other heading outside that group. 11. A change to headings 7221 through 7223 from any other heading, except from headings 7221 through 7222. 12. A change to heading 7224 from any other heading. 13. A change to headings 7225 through 7226 from any other heading outside that group. 14. A change to headings 7227 through 7229 from any other heading, except from headings 7227 through 7228. Chapter 73. 1. (A) A change to headings 7301 through 7307 from any other chapter; or (B) A change to a product of subheading 7304.41 having an external diameter of less than 19 mm from subheading 7304.49. 2. A change to heading 7308 from any other heading, except for changes resulting from the following processes performed on angles, shapes, or sections classified in heading 7216: (A) drilling, punching, notching, cutting, cambering, or sweeping, whether performed individually or in combination; (B) adding attachments or weldments for composite construction; (C) adding attachments for handling purposes; (D) adding weldments, connectors or attachments to H- sections or I-sections, provided that the maximum dimension of the weldments, connectors or attachments is not greater than the dimension between the inner surfaces of the flanges of the H-sections or I-sections; (E) painting, galvanizing, or otherwise coating; or (F) adding a simple base plate without stiffening elements, individually or in combination with drilling, punching, notching, or cutting, to create an article suitable as a column. 3. A change to headings 7309 through 7311 from any other heading outside that group. 4. A change to headings 7312 through 7314 from any other heading. 5. (A) A change to subheadings 7315.11 through 7315.12 from any other heading; or (B) A change to subheadings 7315.11 through 7315.12 from subheading 7315.19, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.424 Australia 6. A change to subheading 7315.90 from any other subheading. 7. (A) A change to subheadings 7315.20 through 7315.89 from any other heading; or (B) A change to subheadings 7315.20 through 7315.89 from subheading 7315.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 8. A change to subheading 7315.90 from any other heading. 9. A change to heading 7316 from any other heading, except from headings 7312 or 7315. 10. A change to headings 7317 through 7318 from any heading outside that group. 11. A change to headings 7319 through 7320 from any other heading, including from another heading within that group. 12. (A) A change to subheadings 7321.11 through 7321.89 from any other heading, including another heading within that group; or (B) A change to subheadings 7321.11 through 7321.89 from subheading 7321.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 13. (A) A change to subheading 7321.90 from any other heading; or (B) No change in tariff classification is required for goods of subheading 7321.90, provided that there is regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 14. A change to headings 7322 through 7323 from any heading outside that group. 15. (A) A change to subheadings 7324.10 through 7324.29 from any other heading; or (B) No change in tariff classification is required for goods of subheadings 7324.10 through 7324.29, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 16. A change to subheading 7324.90 from any other heading. 17. A change to subheadings 7325.10 through 7326.20 from any subheading outside that group. 18. A change to subheading 7326.90 from any other heading, except from heading 7325. Chapter 74. 1. A change to headings 7401 through 7403 from any other heading. 2. No change in tariff classification required for goods of heading 7404, provided that the waste and scrap are wholly obtained or produced entirely in Australia or the United States or the territory of Australia or of the United States as defined in this note. 3. A change to headings 7405 through 7407 from any other heading. 4. A change to heading 7408 from any other heading except from heading 7407. 5. A change to heading 7409 from any other heading. 6. A change to heading 7410 from any other heading, except from plate, sheet, or strip classified in heading 7409 of a thickness less than 5 mm. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.425 Australia 7. A change to headings 7411 through 7418 from any other heading. 8. A change to heading 7419 from any other heading. Chapter 75. 1. A change to headings 7501 through 7505 from any other heading, including from another heading within that group. 2. (A) A change to heading 7506 from any other heading; or (B) A change to foil, not exceeding 0.15 mm in thickness, from any other good of heading 7506, provided that there has been a reduction in thickness of no less than 50 percent. 3. A change to subheadings 7507.11 through 7508.90 from any other subheading. Chapter 76. 1. A change to heading 7601 from any other chapter. 2. A change to heading 7602 from any other heading. 3. A change to heading 7603 from any other chapter. 4. A change to heading 7604 from any other heading except from headings 7605 through 7606. 5. A change to heading 7605 from any other heading, except from heading 7604. 6. A change to subheading 7606.11 from any other heading. 7. A change to subheading 7606.12 from any other heading except from headings 7604 through 7606. 8. A change to subheading 7606.91 from any other heading. 9. A change to subheading 7606.92 from any other heading, except from headings 7604 through 7606. 10. A change to heading 7607 from any other heading. 11. A change to headings 7608 through 7609 from any other heading outside that group. 12. A change to headings 7610 through 7613 from any other heading, including from another heading within that group. 13. A change to subheading 7614.10 from any other heading. 14. A change to subheading 7614.90 from any other heading, except from headings 7604 through 7605. 15. A change to heading 7615 from any other heading. 16. A change to subheading 7616.10 from any other heading. 17. A change to subheadings 7616.91 through 7616.99 from any other subheading. Chapter 78 1. A change to headings 7801 through 7802 from any other chapter. 2. A change to heading 7804 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.426 Australia 3. (A) A change to bars, rods, profiles or wire of heading 7806 from other goods of heading 7806 or from any other heading; or (B) A change to tubes, pipes and tube or pipe fittings of heading 7806 from other goods of heading 7806 or from any other heading; or (C) A change to other goods of heading 7806 from any other heading. Chapter 79. 1. A change to headings 7901 through 7902 from any other chapter. 2. A change to subheading 7903.10 from any other chapter. 3. A change to subheading 7903.90 from any other heading. 4. A change to headings 7904 through 7905 from any other heading, including from another heading within that group. 5. (A) A change to tubes, pipes and tube or pipe fittings of heading 7907 from other goods of heading 7907 or from any other heading; or (B) A change to other goods of heading 7907 from any other heading. Chapter 80. 1. A change to headings 8001 through 8002 from any other chapter. 2. A change to heading 8003 from any other heading. 3. (A) A change to plates, sheet or strip (including foil) of tin of heading 8007 from other goods of heading 8007 or from any other heading; or (B) A change to tubes, pipes and tube or pipe fittings of heading 8007 from other goods of heading 8007 or from any other heading; or (C) A change to other goods of heading 8007 from any other heading. Chapter 81. 1. A change to subheadings 8101.10 through 8101.94 from any other chapter. 2. A change to subheading 8101.96 from any other subheading, except from bars and rods of subheading 8101.99. 3. [Rule deleted.] 4. A change to subheading 8101.97 from any other chapter. 5. (A) A change to bars, rods (other than those obtained simply by sintering), profiles, plates, sheets, strip or foil of subheading 8101.99 from any other good of subheading 8101.99 or any other subheading; or (B) A change to any other good of subheading 8109.99 from bars, rods (other than those obtained simply by sintering), profiles, plates, sheets, strip or foil of subheading 8101.99 or any other subheading. 6. A change to subheadings 8102.10 through 8102.94 from any other chapter. 7. A change to subheading 8102.95 from any other subheading. 8. A change to subheading 8102.96 from any other subheading, except from subheading 8102.95. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.427 Australia 9. A change to subheading 8102.97 from any other chapter. 10. A change to subheading 8102.99 from any other subheading. 11. A change to subheadings 8103.20 through 8103.30 from any other chapter. 12. A change to subheading 8103.90 from any other subheading. 13. A change to subheadings 8104.11 through 8104.20 from any other chapter. 14. A change to subheadings 8104.30 through 8104.90 from any other subheading. 15. A change to subheadings 8105.20 through 8105.30 from any other chapter. 16. A change to subheading 8105.90 from any other subheading. 17. (A) A change to heading 8106 from any other chapter; or (B) No change in tariff classification is required for goods of heading 8106, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 18. A change to subheading 8107.20 from any other chapter. 19. A change to subheading 8107.30 from any other chapter. 20. A change to subheading 8107.90 from any other subheading. 21. A change to subheadings 8108.20 through 8108.30 from any other chapter. 22. A change to subheading 8108.90 from any other subheading. 23. A change to subheadings 8109.20 through 8109.30 from any other chapter. 24. A change to subheading 8109.90 from any other subheading. 25. (A) A change to headings 8110 through 8111 from any other chapter; or (B) No change in tariff classification is required for goods of headings 8110 through 8111, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 26. A change to subheadings 8112.12 through 8112.13 from any other chapter. 27. A change to subheading 8112.19 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 28. (A) A change to subheadings 8112.21 through 8112.59 from any other chapter; or (B) No change in tariff classification is required for goods of subheadings 8112.21 through 8112.59, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 29. (A) A change to unwrought germanium or vanadium, germanium or vanadium waste, scrap or powders of subheading 8112.92 from any other chapter; or (B) No change in tariff classification is required for articles of unwrought germanium or vanadium, germanium or vanadium waste, scrap or powders of subheading 8112.92, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent build-down method; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.428 Australia (C) A change to other goods of subheading 8112.92 from any other chapter. 30. (A) A change to articles of vanadium or germanium of subheading 8112.99 from any other chapter; or (B) No change in tariff classification is required for articles of germanium or vanadium, provided that there is a regional value content of not less than 35 percent on the build-up method or 45 percent on the build-down method; or (C) A change to other goods of subheading 8112.99 from articles of germanium or vanadium of subheading 8112.99 or from any other subheading. 31. (A) A change to heading 8113 from any other chapter; or (B) No change in tariff classification is required for goods of heading 8113, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. Chapter 82. 1. A change to headings 8201 through 8206 from any other chapter. 2. (A) A change to subheading 8207.13 from any other chapter; or (B) A change to subheading 8207.13 from heading 8209 or subheading 8207.19, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 3. A change to subheadings 8207.19 through 8207.90 from any other chapter. 4. (A) A change to headings 8208 through 8215 from any other chapter; or (B) A change to subheadings 8211.91 through 8211.93 from subheading 8211.95, whether or not there is also a change from another chapter, provided that there is also a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. Chapter 83. 1. (A) A change to subheadings 8301.10 through 8301.40 from any other chapter; or (B) A change to subheadings 8301.10 through 8301.40 from subheading 8301.60, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 2. (A) A change to subheading 8301.50 from any other chapter; or (B) A change to subheading 8301.50 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 3. A change to subheadings 8301.60 through 8301.70 from any other chapter. 4. A change to headings 8302 through 8304 from any other heading. 5. (A) A change to subheadings 8305.10 through 8305.20 from any other chapter; or (B) A change to subheadings 8305.10 through 8305.20 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 6. A change to subheading 8305.90 from any other heading. 7. A change to subheading 8306.10 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.429 Australia 8. A change to subheadings 8306.21 through 8306.30 from any other heading. 9. A change to heading 8307 from any other heading. 10. (A) A change to subheadings 8308.10 through 8308.20 from any other chapter; or (B) A change to subheadings 8308.10 through 8308.20 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 11. A change to subheading 8308.90 from any other heading. 12. A change to headings 8309 through 8310 from any other heading. 13. (A) A change to subheadings 8311.10 through 8311.30 from any other chapter; or (B) A change to subheadings 8311.10 through 8311.30 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 14. A change to subheading 8311.90 from any other heading. Chapter 84. 1. A change to subheadings 8401.10 through 8401.30 from any other subheading. 2. A change to subheading 8401.40 from any other heading. 3. (A) A change to subheading 8402.11 from any other heading; or (B) A change to subheading 8402.11 from subheading 8402.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 4. (A) A change to subheading 8402.12 from any other heading; or (B) A change to subheading 8402.12 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 5. (A) A change to subheading 8402.19 from any other heading; or (B) A change to subheading 8402.19 from subheading 8402.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 6. (A) A change to subheading 8402.20 from any other heading; or (B) A change to subheading 8402.20 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 7. (A) A change to subheading 8402.90 from any other heading; or (B) No change in tariff classification is required for goods of subheading 8402.90, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 8. A change to subheading 8403.10 from any other subheading. 9. A change to subheading 8403.90 from any other heading. 10. A change to subheading 8404.10 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.430 Australia 11. (A) A change to subheading 8404.20 from any other heading; or (B) A change to subheading 8404.20 from subheading 8404.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 12. A change to subheading 8404.90 from any other heading. 13. A change to subheading 8405.10 from any other subheading. 14. A change to subheading 8405.90 from any other heading. 15. A change to subheading 8406.10 from any other subheading. 16. A change to subheadings 8406.81 through 8406.82 from any other subheading outside that group. 17. (A) A change to subheading 8406.90 from any other heading; or (B) With no required change in tariff classification, a change to rotors, finished for final assembly, from rotors, not further advanced than cleaned or machined for removal of fins, gates, sprues, and risers, or to permit location in finishing machinery of subheading 8406.90 from any other product; or (C) With no required change in tariff classification, a change to blades, rotating or stationary, of subheading 8406.90 from any other product, including a product from that subheading. 18. A change to subheadings 8407.10 through 8407.29 from any other heading. 19. (A) A change to subheadings 8407.31 through 8407.34 from any other heading; or (B) No change in tariff classification is required for goods of subheadings 8407.31 through 8407.34, provided that there is a regional value content of not less than 50 percent under the net cost method. 20. A change to subheading 8407.90 from any other heading. 21. A change to subheading 8408.10 from any other heading. 22. (A) A change to subheading 8408.20 from any other heading; or (B) No change in tariff classification is required for goods of subheading 8408.20, provided that there is a regional value content of not less than 50 percent under the net cost method. 23. A change to subheading 8408.90 from any other heading. 24. For goods of heading 8409, no change in tariff classification is required, provided that the good must have a regional value content of not less than 50 percent under the net cost method. 25. A change to subheadings 8410.11 through 8410.13 from any other subheading outside that group. 26. A change to subheading 8410.90 from any other heading. 27. A change to subheadings 8411.11 through 8411.82 from any other subheading outside that group. 28. A change to subheadings 8411.91 through 8411.99 from any other heading. 29. A change to subheadings 8412.10 through 8412.80 from any other subheading. 30. A change to subheading 8412.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.431 Australia 31. A change to subheadings 8413.11 through 8413.82 from any other subheading. 32. (A) A change to subheadings 8413.91 through 8413.92 from any other heading; or (B) No required change in tariff classification to subheading 8413.92, provided that there is a regional value content of not less than 35 percent under the build-up method or 45 percent under the build-down method. 33. A change to subheadings 8414.10 through 8414.80 from any other subheading, including another subheading within that group. 34. (A) A change to subheading 8414.90 from any other heading; or (B) No change in tariff classification is required for goods of subheading 8414.90, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 35. A change to subheadings 8415.10 through 8415.83 from any other subheading. 36. (A) A change to subheading 8415.90 from any other heading; or (B) A change to chassis, chassis blades and outer cabinets of subheading 8415.90 from any other product, including a product in that subheading. 37. A change to subheadings 8416.10 through 8417.80 from any other subheading. 38. A change to subheading 8417.90 from any other heading. 39. A change to subheadings 8418.10 through 8418.99 from any other subheading. 40. (A) A change to subheadings 8419.11 through 8419.89 from any other heading; or (B) A change to subheadings 8419.11 through 8419.89 from subheading 8419.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 41. (A) A change to subheading 8419.90 any other heading; or (B) No change in tariff classification is required for goods of subheading 8419.90, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 42. A change to subheading 8420.10 from any other subheading. 43. A change to subheadings 8420.91 through 8420.99 from any other heading. 44. A change to subheadings 8421.11 through 8421.39 from any other subheading. 45. (A) A change to subheading 8421.91 from any other heading; or (B) No change in tariff classification is required for goods of subheading 8421.91, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 46. (A) A change to subheading 8421.99 from any other heading; or (B) No change in tariff classification is required for goods of subheading 8421.99, provided that there is regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 47. A change to subheadings 8422.11 through 8422.40 from any other subheading. 48. (A) A change to subheading 8422.90 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.432 Australia (B) No change in tariff classification is required for goods of subheading 8422.90, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 49. A change to subheadings 8423.10 through 8423.89 from any other subheading. 50. A change to subheading 8423.90 from any other heading. 51. A change to subheadings 8424.10 through 8430.69 from any other subheading. 52. (A) A change to heading 8431 from any other heading; or (B) No required change in tariff classification to subheadings 8431.10, 8431.31, 8431.39, 8431.43 or 8431.49, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 53. A change to subheadings 8432.10 through 8438.80 from any other subheading. 54. A change to subheading 8438.90 from any other heading. 55. A change to subheadings 8439.10 through 8441.80 from any other subheading. 56. (A) A change to subheading 8441.90 from any other heading; or (B) No change in tariff classification is required for goods of subheading 8441.90, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 57. A change to subheading 8442.30 from any other subheading. 58. A change to subheadings 8442.40 through 8442.50 from any other heading. 59. (A) A change to subheadings 8443.11 through 8443.19 from any other subheading outside that group, except from machines for uses ancillary to printing in subheading 8443.91; or (B) A change to subheadings 8443.11 through 8443.19 from machines for uses ancillary to printing in subheading 8443.91, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 60. A change to subheading 8443.31 from any other subheading. 61. (A) A change from any other subheading, except from machines for uses ancillary to printing of subheading 8443.99; or (B) A change to subheading 8443.32 from machines for uses ancillary to printing of subheading 8443.99, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. (C) A change to subheading 8443.39 from any other subheading. 61A. (A) A change to machines for uses ancillary to printing of subheading 8443.91 from any other good of subheading 8443.91 or from any other subheading, except from subheadings 8443.11 through 8443.39; or (B) A change to any other good of subheading 8443.91 from any other heading. 61B. (A) A change to subheading 8443.99 from any other subheading; or (B) No change in tariff classification required, provided that there is a regional value content of not less 35 percent based on the build-up method or 45 percent based on the build-down method. 62. A change to heading 8444 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.433 Australia 63. A change to headings 8445 through 8447 from any other heading outside that group. 64. A change to subheadings 8448.11 through 8448.19 from any other subheading. 65. A change to subheadings 8448.20 through 8448.59 from any other heading. 66. A change to heading 8449 from any other heading. 67. (A) A change to subheadings 8450.11 through 8450.20 from any other heading; or (B) A change to subheadings 8450.11 through 8450.20 from subheading 8450.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 68. A change to subheading 8450.90 from any other heading. 69. A change to subheadings 8451.10 through 8451.80 from any other subheading. 70. A change to subheading 8451.90 from any other heading. 71. A change to subheadings 8452.10 through 8452.29 from any other subheading outside that group. 72. A change to subheadings 8452.30 through 8452.40 from any other subheading. 73. A change to subheading 8452.90 from any other heading. 74. A change to subheadings 8453.10 through 8453.80 from any other subheading. 75. A change to subheading 8453.90 from any other heading. 76. A change to subheadings 8454.10 through 8454.30 from any other subheading. 77. A change to subheading 8454.90 from any other heading. 78. A change to subheadings 8455.10 through 8455.90 from any other subheading. 79. A change to headings 8456 through 8463 from any other heading, provided that there is a regional value content of not less than 65 percent based on the build-down method. 80. A change to headings 8464 through 8465 from any other heading. 81. A change to heading 8466 from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 82. A change to subheadings 8467.11 through 8467.89 from any other subheading. 83. A change to subheading 8467.91 from any other heading. 84. A change to subheadings 8467.92 through 8467.99 from any other heading, except from heading 8407. 85. A change to subheadings 8468.10 through 8468.80 from any other subheading. 86. A change to subheading 8468.90 from any other heading. 87. (A) A change from any other subheading, except from machines for uses ancillary to printing of subheading 8443.99; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.434 Australia (B) A change to subheading 8443.32 from machines for uses ancillary to printing of subheading 8443.99, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. (C) A change to subheading 8443.39 from any other subheading. 88. (A) A change to machines for uses ancillary to printing of subheading 8443.91 from any other good of subheading 8443.91 or from any other subheading, except from subheadings 8443.11 through 8443.39; or (B) A change to any other good of subheading 8443.91 from any other heading. 88A. (A) A change to subheading 8443.99 from any other subheading; or (B) No change in tariff classification required, provided that there is a regional value content of not less 35 percent based on the build-up method or 45 percent based on the build-down method. 89. A change to subheadings 8470.10 through 8473.50 from any other subheading. 90. A change to subheadings 8474.10 through 8474.80 from any other subheading outside that group. 91. (A) A change to subheading 8474.90 from any other heading; or (B) No change in tariff classification is required for goods of subheading 8474.90, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 92. A change to subheading 8475.10 from any other subheading. 93. A change to subheadings 8475.21 through 8475.29 from any other subheading outside that group. 94. A change to subheading 8475.90 from any other heading. 95. A change to subheadings 8476.21 through 8476.89 from any other subheading outside that group. 96. A change to subheading 8476.90 from any other heading. 97. (A) A change to heading 8477 from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method; or (B) A change to subheadings 8477.10 through 8477.80 from subheading 8477.90, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 98. A change to subheading 8478.10 from any other subheading. 99. A change to subheading 8478.90 from any other heading. 100. A change to subheadings 8479.10 through 8479.90 from any other subheading. 101. A change to heading 8480 from any other heading. 102. (A) A change to subheadings 8481.10 through 8481.80 from any other heading; or (B) A change to subheadings 8481.10 through 8481.80 from subheading 8481.90, whether or not there is also a change from another heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 103. A change to subheading 8481.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.435 Australia 104. (A) A change to subheadings 8482.10 through 8482.80 from any subheading outside that group, except from inner or outer rings or races of subheading 8482.99; or (B) A change to subheadings 8482.10 through 8482.80 from inner or outer rings or races of subheading 8482.99 whether or not there is also a change from any subheading outside that group, provided that there is a regional value content of not less than 50 percent based on the build-up method. 105. A change to subheadings 8482.91 through 8482.99 from any other heading. 106. A change to subheading 8483.10 from any other subheading. 107. A change to subheading 8483.20 from any other subheading, except from subheadings 8482.10 through 8482.80. 108. (A) A change to subheading 8483.30 from any other heading; or (B) A change to subheading 8483.30 from any other subheading, provided that there is a regional value content of not less than 50 percent based on the build-up method. 109. (A) A change to subheadings 8483.40 through 8483.50 from any subheading, except from subheadings 8482.10 through 8482.80, 8482.99, 8483.10 through 8483.40, 8483.60 or 8483.90; or (B) A change to subheadings 8483.40 through 8483.50 from subheadings 8482.10 through 8482.80, 8482.99, 8483.10 through 8483.40, 8483.60 or 8483.90, provided that there is a regional value content of not less than 50 percent based on the build-down method. 110. A change to subheading 8483.60 from any other subheading. 111. A change to subheading 8483.90 from any other heading. 112. A change to subheadings 8484.10 through 8484.90 from any other subheading. 113. (A) A change to subheadings 8486.10 through 8486.40 from any other subheading outside that group; or (B) No change in tariff classification required, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 114. (A) A change to subheading 8486.90 from any other heading; or (B) No change of tariff classification required, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 115. A change to heading 8487 from any other heading. Chapter 85. 1. (A) A change to subheading 8501.10 from any other heading, except from stators and rotors of heading 8503; or (B) A change to subheading 8501.10 from stators and rotors of heading 8503, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 2. A change to subheadings 8501.20 through 8501.64 from any other heading. 3. A change to headings 8502 through 8503 from any other heading. 4. A change to subheadings 8504.10 through 8504.23 from any subheading outside subheadings 8504.10 through 8504.50. 5. (A) A change to subheading 8504.31 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.436 Australia (B) A change to subheading 8504.31 from subheading 8504.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 6 A change to subheadings 8504.32 through 8504.50 from any subheading outside subheading 8504.10 through 8504.50. 7. A change to subheading 8504.90 from any other heading. 8. A change to subheadings 8505.11 through 8505.20 from any other subheading. 9. (A) A change electro-magnetic lifting heads of subheading 8505.90 from other goods of subheading 8505.90 or from any other subheading; or (B) A change to other goods of subheading 8505.90 from any other heading. 10. A change to subheadings 8506.10 through 8506.40 from any other subheading. 11. A change to subheadings 8506.50 through 8506.80 from any other subheading outside that group. 12. A change to subheading 8506.90 from any other heading. 13. (A) A change to subheading 8507.10 from any other heading; or (B) A change to subheading 8507.10 from any other subheading, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 14. A change to subheadings 8507.20 through 8507.80 from any other subheading. 15. A change to subheading 8507.90 from any other heading. 15A. (A) A change to subheadings 8508.11 through 8508.60 from any other heading; or (B) A change to subheadings 8508.11 through 8508.60 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 15B. A change to subheading 8508.70 from any other heading. 16. (A) A change to subheadings 8509.40 through 8509.80 from any other heading; or (B) A change to subheadings 8509.40 through 8509.80 from any other subheading, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 17. A change to subheading 8509.90 from any other heading. 18. A change to subheadings 8510.10 through 8510.30 from any other subheading. 19. A change to subheading 8510.90 from any other heading. 20. A change to subheadings 8511.10 through 8511.80 from any other subheading. 21. A change to subheading 8511.90 from any other heading. 22. A change to subheadings 8512.10 through 8512.30 from any other subheading outside that group. 23. (A) A change to subheading 8512.40 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.437 Australia (B) A change to subheading 8512.40 from subheading 8512.90, whether or not there is also a change from any other heading, provided that there is also a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 24. A change to subheading 8512.90 from any other heading. 25. (A) A change to subheading 8513.10 from any other heading; or (B) A change to subheading 8513.10 from subheading 8513.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 26. A change to subheading 8513.90 from any other heading. 27. A change to subheadings 8514.10 through 8514.40 from any other subheading. 28. A change to subheading 8514.90 from any other heading. 29. A change to subheadings 8515.11 through 8515.80 from any other subheading outside that group. 30. A change to subheading 8515.90 from any other heading. 31. A change to subheadings 8516.10 through 8516.71 from any other subheading. 32. (A) A change to subheading 8516.72 from any other subheading, except from housings for toasters of subheading 8516.90 or subheading 9032.10; or (B) A change to subheading 8516.72 from housings for toasters of subheading 8516.90 or subheading 9032.10, whether or not there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 33. A change to subheading 8516.79 from any other subheading. 34. (A) A change to subheading 8516.80 from any other heading; or (B) A change to subheading 8516.80 from subheading 8516.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 35. (A) A change to subheading 8516.90 from any other heading; or (B) No change in tariff classification is required for goods of subheading 8516.90, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 36. A change to subheadings 8517.11 through 8517.69 from any other subheading. 37. (A) A change to subheading 8517.70 from any other subheading; or (B) No change in tariff classification is required, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 38. (A) A change to subheadings 8518.10 through 8518.21 from any other heading; or (B) A change to subheadings 8518.10 through 8518.21 from subheading 8518.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 39. (A) A change to subheading 8518.22 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.438 Australia (B) A change to subheading 8518.22 from subheadings 8518.29 or 8518.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 40 (A) A change to subheadings 8518.29 through 8518.50 from any other heading; or (B) A change to subheadings 8518.29 through 8518.50 from subheading 8518.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 41. A change to subheading 8518.90 from any other heading. 42. A change to subheadings 8519.20 through 8521.90 from any other subheading. 43. A change to heading 8522 from any other heading. 44. (A) A change to heading 8523 from any other heading; or (B) Recording of sound or other similarly recorded phenomena onto blank or unrecorded media of heading 8523 shall confer origin whether or not there has been a change in tariff classification. 45. A change to subheadings 8525.50 through 8525.60 from any other subheading outside that group, except from transmission apparatus of subheadings 8517.61 through 8517.62 and except from transmission apparatus incorporating reception apparatus of subheadings 8517.12, 8517.61 or 8517.62. 46. A change to subheadings 8525.80 through 8527.99 from any other subheading 47. A change to subheading 8528.41 from any other subheading. 48. A change to subheading 8528.49 from any other subheading, except from subheadings 7011.20, 8528.59, 8540.11 or 8540.91. 49. A change to subheading 8528.59 from any other subheading, except from subheadings 7011.20, 8528.49, 8540.11 or 8528.91. 50. A change to subheading 8528.61 from any other subheading. 51. A change to subheading 8528.69 from any other subheading. 52. A change to subheading 8528.71 from any other subheading, except from subheadings 7011.20, 8540.11 or 8540.91. 53. A change to subheading 8528.72 from any other subheading, except from subheadings 7011.20, 8528.73, 8540.11 or 8540.91. 54. A change to subheading 8528.73 from any other subheading. 54A. A change to subheading 8528.51 from any other subheading. 55. A change to subheading 8529.10 from any other heading. 56. (A) A change to subheading 8529.90 from any other subheading, except from subheading 8517.70; or (B) No change in tariff classification is required, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 57. A change to subheadings 8530.10 through 8530.80 from any other subheading. 58. A change to subheading 8530.90 from any other heading. 59. A change to subheadings 8531.10 through 8531.80 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.439 Australia 60. A change to subheading 8531.90 from any other heading. 61. A change to subheadings 8532.10 through 8532.30 from any other subheading. 62. A change to subheading 8532.90 from any other heading. 63. A change to subheadings 8533.10 through 8533.40 from any other subheading. 64. A change to subheading 8533.90 from any other heading. 65. A change to heading 8534 from any other heading. 66. A change to subheadings 8535.10 through 8536.90 from any other subheading. 67. A change to headings 8537 through 8538 from any other heading. 68. A change to subheadings 8539.10 through 8539.21 from any other subheading. 69. (A) A change to subheading 8539.22 from any other heading; or (B) A change to subheading 8539.22 from any other subheading, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 70. (A) A change to subheading 8539.29 from any other heading; or (B) A change to subheading 8539.29 from subheading 8539.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 71. A change to subheading 8539.31 from any other subheading. 72. A change to subheadings 8539.32 through 8539.39 from any other subheading outside that group. 73. A change to subheadings 8539.41 through 8539.49 from any other subheading outside that group. 74. A change to subheading 8539.90 from any other heading. 75. A change to subheading 8540.11 from any other subheading, except from subheadings 7011.20 or 8540.91. 76. A change to subheading 8540.12 from any other subheading. 77. (A) A change to subheading 8540.20 from any other heading; or (B) A change to subheading 8540.20 from subheadings 8540.91 through 8540.99, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 78. A change to subheadings 8540.40 through 8540.60 from any other subheading outside that group. 79. A change to subheadings 8540.71 through 8540.89 from any other subheading. 80. (A) A change to subheading 8540.91 from any other heading; or (B) A change to front panel assemblies of subheading 8540.91 from any other product, including a product in that heading. 81. (A) A change to subheading 8540.99 from any other subheading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.440 Australia (B) No change in tariff classification is required for goods of subheading 8540.99, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 82. (A) A change to assembled semiconductor devices, integrated circuits or microassemblies of subheading 8541.10 through 8542.90 from unmounted chips, wafers or dice of subheading 8541.10 through 8542.90 or from any other subheading; or (B) A change to any other goods of subheading 8541.10 through 8542.90 from any other subheading. 83. A change to subheading 8543.10 from any other subheading, except from ion implanters for doping semiconductor materials of subheading 8486.20. 84. A change to subheadings 8543.20 through 8543.30 from any other subheading. 85. A change to subheading 8543.70 from any other subheading, except from subheading 8523.52 or proximity cards and tags of subheading 8523.59. 86. A change to subheading 8543.90 from any other heading, except from subheading 8486.90. 87. A change to subheading 8544.11 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 88. A change to subheading 8544.19 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 89. (A) A change to subheading 8544.20 from any subheading except subheading 8544.11 through 8544.60, or heading 7408, 7413, 7605 or 7614; or (B) A change to subheading 8544.20 from headings 7408, 7413, 7605 or 7614, whether or not there is also a change from any other subheading, provided that there is also a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 90. A change to subheadings 8544.30 through 8544.42 from any other subheading, provided that there is also a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 91. (A) A change to subheading 8544.49, from any subheading outside subheadings 8544.11 through 8544.60, except from headings 7408, 7413, 7605 or 7614; or (B) A change to subheading 8544.49 from headings 7408, 7413, 7605 or 7614, whether or not there is also a change from any other subheading, provided that there is also a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 92. A change to subheadings 8544.60 through 8544.70 from any other subheading, provided that there is also a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 93. A change to subheadings 8545.11 through 8545.90 from any other subheading. 94. A change to heading 8546 from any other heading. 95. A change to subheadings 8547.10 through 8547.90 from any other subheading. 96. A change to heading 8548 from any other heading. Chapter 86. 1. A change to headings 8601 through 8602 from any other heading. 2. (A) A change to headings 8603 through 8606 from any other heading, except from heading 8607; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.441 Australia (B) A change to headings 8603 through 8606 from heading 8607, whether or not there is also a change from any other heading, provide there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 3. A change to subheadings 8607.11 through 8607.12 from any subheading from outside that group, and except from subheading 8607.19 when that change is pursuant to general rule of interpretation 2(a). 4. (A) A change to axles of subheading 8607.19 from parts of axles of subheading 8607.19; and (B) A change to wheels, whether or not fitted with axles, of subheading 8607.19 from parts of axles or parts of wheels of subheading 8607.19. 5. A change to subheadings 8607.21 through 8607.99 from any other heading. 6. A change to headings 8608 through 8609 from any other heading. Chapter 87. 1. A change to headings 8701 through 8705 from any heading outside that group, provided that there is a regional value content of not less than 50 percent under the net cost method. 2. No change in tariff classification is required for goods of heading 8706, provided that the good must have a regional value content of not less than 50 percent under the net cost method. 3. (A) A change to heading 8707 from any other heading; or (B) No change in tariff classification is required for goods of heading 8707, provided that there is a regional value content of not less than 50 percent under the net cost method. 4. (A) A change to subheadings 8708.10 through 8708.99 from any other subheading; or (B) No change in tariff classification is required for goods of subheadings 8708.10 through 8708.99, provided that there is a regional value content of not less than 50 percent under the net cost method. 5. (A) A change to subheadings 8709.11 through 8709.19 from any other heading; or (B) A change to subheadings 8709.11 through 8709.19 from subheading 8709.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 6. A change to subheading 8709.90 from any other heading. 7. A change to heading 8710 from any other heading. 8. (A) A change to heading 8711 from any other heading, except from heading 8714; or (B) A change to heading 8711 from heading 8714, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 9. (A) A change to heading 8712 from any other heading, except from heading 8714; or (B) A change to heading 8712 from heading 8714, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.442 Australia 10. A change to heading 8713 from heading 8714, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 11. A change to headings 8714 through 8715 from any other heading. 12. (A) A change to subheadings 8716.10 through 8716.80 from any other heading; or (B) A change to subheadings 8716.10 through 8716.80 from subheading 8716.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 13. A change to subheading 8716.90 from any other heading. Chapter 88. 1. A change to heading 8801 from any other heading. 2. A change to subheadings 8802.11 through 8803.90 from any other subheading. 3. A change to headings 8804 through 8805 from any other heading. Chapter 89. 1. (A) A change to headings 8901 through 8902 from any other chapter; or (B) A change to headings 8901 through 8902 from any other heading within chapter 89, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 2. A change to heading 8903 from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 3. (A) A change to headings 8904 through 8905 from any other chapter; or (B) A change to headings 8904 through 8905 from any other heading within chapter 89, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 4. A change to headings 8906 through 8908 from any other heading. Chapter 90. 1. (A) A change to subheading 9001.10 from any other chapter, except from heading 7002; or (B) A change to subheading 9001.10 from heading 7002, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 2. A change to subheadings 9001.20 through 9001.90 from any other heading. 3. A change to subheadings 9002.11 through 9002.90 from any other heading, except from heading 9001. 4. (A) A change to subheadings 9003.11 through 9003.19 from any other subheading, except from subheading 9003.90; or (B) A change to subheadings 9003.11 through 9003.19 from subheading 9003.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.443 Australia 5. A change to subheading 9003.90 from any other heading. 6. (A) A change to subheading 9004.10 from any other chapter; or (B) A change to subheading 9004.10 from any other heading within chapter 90, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 7. A change to subheading 9004.90 from any other heading, except from subheadings 9001.40 or 9001.50. 8. A change to subheading 9005.10 from any other subheading. 9. (A) A change to subheading 9005.80 from any subheading, except from headings 9001 through 9002 or subheading 9005.90; or (B) A change to subheading 9005.80 from subheading 9005.90, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 10. A change to subheading 9005.90 from any other heading. 11. (A) A change to subheadings 9006.10 through 9006.30 from any other heading; or (B) A change to subheadings 9006.10 through 9006.30 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 12. (A) A change to subheading 9006.40 from any other heading: or (B) A change to subheading 9006.40 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 13. (A) A change to subheading 9006.51 from any other heading; or (B) A change to subheading 9006.51 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 14. (A) A change to subheading 9006.52 from any other heading; or (B) A change to subheading 9006.52 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 15. (A) A change to subheading 9006.53 from any other heading; or (B) A change to subheading 9006.53 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 16. (A) A change to subheading 9006.59 from any other heading; or (B) A change to subheading 9006.59 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 17. (A) A change to subheadings 9006.61 through 9006.69 from any other heading; or (B) A change to subheadings 9006.61 through 9006.69 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 18. A change to subheadings 9006.91 through 9006.99 from any other heading. 19. (A) A change to subheadings 9007.11 through 9007.20 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.444 Australia (B) A change to subheadings 9007.11 through 9007.20 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 20. (A) A change to subheadings 9007.91 through 9007.92 from any other heading; or (B) No required change in tariff classification to subheading 9007.92, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 21. (A) A change to subheading 9008.10 from any other heading; or (B) A change to subheading 9008.10 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 22. (A) A change to subheadings 9008.20 through 9008.40 from any other heading; or (B) A change to subheadings 9008.20 through 9008.40 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 23. A change to subheading 9008.90 from any other heading. 24. [Rule deleted.] 25. [Rule deleted.] 26. [Rule deleted.] 27. [Rule deleted.] 28. [Rule deleted.] 29. (A) A change to subheading 9010.10 from any other heading; or (B) A change to subheading 9010.10 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 30. (A) A change to subheading 9010.50 from any other heading, except from subheadings 8486.20 through 8486.40; or (B) A change to subheading 9010.50 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 31. (A) A change to subheading 9010.60 from any other heading; or (B) A change to subheading 9010.60 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 32. A change to subheading 9010.90 from any other heading. 33. (A) A change to subheadings 9011.10 through 9011.80 from any other heading; or (B) A change to subheadings 9011.10 through 9011.80 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 34. A change to subheading 9011.90 from any other heading. 35. (A) A change to subheading 9012.10 from any other heading; or (B) A change to subheading 9012.10 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.445 Australia 36. A change to subheading 9012.90 from any other heading. 37. (A) A change to subheadings 9013.10 through 9013.80 from any other heading; or (B) A change to subheadings 9013.10 through 9013.80 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 38. A change to subheading 9013.90 from any other heading. 39. (A) A change to subheadings 9014.10 through 9014.80 from any other heading; or (B) A change to subheadings 9014.10 through 9014.80 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 40. A change to subheading 9014.90 from any other heading. 41. (A) A change to subheadings 9015.10 through 9015.80 from any other heading; or (B) A change to subheadings 9015.10 through 9015.80 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 42. (A) A change to subheading 9015.90 from any other heading; or (B) No change in tariff classification for goods of subheading 9015.90, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 43. A change to heading 9016 from any other heading. 44. (A) A change to subheadings 9017.10 through 9017.80 from any other heading; or (B) A change to subheadings 9017.10 through 9017.80 from any other subheading, provided that there is a regional value content of not less than 30 percent based on the build-up method or 35 percent based on the build-down method. 45. A change to subheading 9017.90 from any other heading. 46. (A) A change to subheadings 9018.11 through 9021.90 from any subheading, including another subheading within that group; or (B) No required change in tariff classification to heading 9018, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 47. (A) A change to subheadings 9022.12 through 9022.30 from any other heading; or (B) A change to subheadings 9022.12 through 9022.30 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 48. (A) A change to subheading 9022.90 from any other heading; or (B) No change in tariff classification for goods of subheading 9022.90, provided that there is a regional value content of not less than: (i) 35 percent based on the build-up method; or (ii) 45 percent based on the build-down method. 49. A change to heading 9023 from any other heading. 50. (A) A change to subheadings 9024.10 through 9024.80 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.446 Australia (B) A change to subheadings 9024.10 through 9024.80 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 51. A change to subheading 9024.90 from any other heading. 52. (A) A change to subheadings 9025.11 through 9025.80 from any other heading; or (B) A change to subheadings 9025.11 through 9025.80 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 53. A change to subheading 9025.90 from any other heading. 54. (A) A change to subheadings 9026.10 through 9026.80 from any other heading; or (B) A change to subheadings 9026.10 through 9026.80 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 55. A change to subheading 9026.90 from any other heading. 56. (A) A change to subheadings 9027.10 through 9027.80 from any other heading; or (B) A change to subheadings 9027.10 through 9027.80 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 57. A change to subheading 9027.90 from any other heading. 58. (A) A change to subheadings 9028.10 through 9028.30 from any other heading; or (B) A change to subheadings 9028.10 through 9028.30 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 59. A change to subheading 9028.90 from any other heading. 60. (A) A change to subheadings 9029.10 through 9029.20 from any other heading; or (B) A change to subheadings 9029.10 through 9029.20 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 61. A change to subheading 9029.90 from any other heading. 62. A change to subheadings 9030.10 through 9030.20 from any other subheading. 62A. A change to subheading 9030.32 from any other subheading, except from subheading 9030.84 62B. A change to subheadings 9030.33 through 9030.82 from any other subheading. 62C. A change to subheading 9030.84 from any other subheading, except from subheading 9030.32. 62D. A change to subheading 9030.89 from any other subheading. 63. A change to subheading 9030.90 from any other heading. 64. (A) A change to subheadings 9031.10 through 9031.80 from any other heading; or (B) A change to coordinate measuring machines of subheading 9031.49 from any other product except from bases and frames for the goods of the same subheading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.447 Australia (C) A change to subheadings 9031.10 through 9031.80 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 65. A change to subheading 9031.90 from any other heading. 66. (A) A change to subheadings 9032.10 through 9032.89 from any other heading; or (B) A change to subheadings 9032.10 through 9032.89 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 67. A change to subheading 9032.90 from any other heading. 68. A change to heading 9033 from any other heading. Chapter 91. 1. (A) A change to subheading 9101.11 from any other chapter; or (B) A change to subheading 9101.11 from heading 9114, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 2. [Rule deleted.] 3. A)A change to electrically operated wrist-watches, whether or not incorporating a stop-watch facility, of subheading 9101.19 from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method; or (B) A change to other goods of subheading 9101.19 from heading 9114, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method; or (C) A change to any good of subheading 9101.19 from any other chapter. 4. (A) A change to subheading 9101.21 from any other chapter; or (B) A change to subheading 9101.21 from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 5. (A) A change to subheading 9101.29 from any other chapter; or (B) A change to subheading 9101.29 from heading 9114, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 6. (A) A change to subheading 9101.91 from any other chapter; or (B) A change to subheading 9101.91 from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 7. (A) A change to subheading 9101.99 from any other chapter; or (B) A change to subheading 9101.99 from heading 9114, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 8. (A) A change to headings 9102 through 9107 from any other chapter; or (B) A change to headings 9102 through 9107 from heading 9114, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 9. (A) A change to headings 9108 through 9110 from any other chapter; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.448 Australia (B) A change to headings 9108 through 9110 from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 10. (A) A change to subheadings 9111.10 through 9111.80 from any other chapter; or (B) A change to subheadings 9111.10 through 9111.80 from 9111.90 or any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 11. (A) A change to subheading 9111.90 from any other chapter; or (B) A change to subheading 9111.90 from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 12. A change to subheading 9112.20 from subheading 9112.90 or any other heading, provided that there is regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 13. (A) A change to subheading 9112.90 from any other chapter; or (B) A change to subheading 9112.90 from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 14. (A) A change to heading 9113 from any other chapter; or (B) A change to heading 9113 from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 15. A change to heading 9114 from any other heading. Chapter 92. 1. (A) A change to headings 9201 through 9208 from any other chapter; or (B) A change to headings 9201 through 9208 from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 2. A change to heading 9209 from any other heading. Chapter 93. 1. (A) A change to headings 9301 through 9304 from any other chapter; or (B) A change to headings 9301 through 9304 from any other heading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 2. A change to heading 9305 from any other heading. 3. A change to headings 9306 through 9307 from any other chapter. Chapter 94. 1. (A) A change to subheadings 9401.10 through 9401.80 from any other heading; or (B) A change to subheadings 9401.10 through 9401.80 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based non the build-down method. 2. A change to subheading 9401.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.449 Australia 3. A change to subheadings 9402.10 through 9402.90 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 4. (A) A change to subheadings 9403.10 through 9403.89 from any other heading; or (B) A change to subheadings 9403.10 through 9403.89 from any other subheading, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 5. A change to subheading 9403.90 from any other heading. 6. A change to subheadings 9404.10 through 9404.21 from any other chapter. 7. A change to subheadings 9404.29 through 9404.30 from any other chapter. 8. A change to subheading 9404.90 from any other chapter, except from headings 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408 or 5512 through 5516 or subheading 6307.90. 9. (A) A change to subheadings 9405.10 through 9405.60 from any other chapter; or (B) A change to subheadings 9405.10 through 9405.60 from subheadings 9405.91 through 9405.99, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 10. A change to subheadings 9405.91 through 9405.99 from any other heading. 11. A change to heading 9406 from any other chapter. Chapter 95. 1. (A) A change to headings 9503 through 9508 from any other chapter; or (B) A change to dolls, whether or not dressed, of heading 9503 from dolls’ parts and accessories of heading 9503, provided there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method; or (C) A change to dolls’ parts and accessories of heading 9503 from any other heading; or (D) A change to subheading 9506.31 from subheading 9506.39, whether or not there is a change from another chapter, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. Chapter 96. 1. A change to headings 9601 through 9605 from any other chapter. 2. A change to subheading 9606.10 from any other chapter. 3. (A) A change to subheadings 9606.21 through 9606.29 from any other chapter; or (B) A change to 9606.21 through 9606.29 from subheading 9606.30, whether or not there is also a change to from any other chapter, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 4. A change to subheading 9606.30 from any other heading. 5. (A) A change to subheadings 9607.11 through 9607.19 from any other chapter; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.450 DR-CAFTA (B) A change to subheadings 9607.11 through 9607.19 from subheading 9607.20, provided that there is a region value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 6. A change to subheading 9607.20 from any other heading. 7. (A) A change to subheadings 9608.10 through 9608.50 from any other chapter; or (B) A change to subheadings 9608.10 through 9608.50 from subheadings 9608.60 through 9608.99, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 8. A change to subheading 9608.60 from any other heading. 9. A change to subheading 9608.91 from any other subheading. 10. A change to subheading 9608.99 from any other heading. 11. A change to heading 9609 from any other chapter. 12. A change to headings 9610 through 9611 from any other heading. 13. A change to subheading 9612.10 from any other chapter. 14. A change to subheading 9612.20 from any other heading. 15. (A) A change to subheadings 9613.10 through 9613.80 from any other chapter; or (B) A change to subheadings 9613.10 through 9613.80 from subheading 9613.90, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 16. A change to subheading 9613.90 from any other heading. 17. A change to heading 9614 from any other heading. 18. [Rule deleted.] 19. (A) A change to subheadings 9615.11 through 9615.19 from any other chapter; or (B) A change to subheadings 9615.11 through 9615.19 from subheading 9615.90, provided that there is a regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method. 20. A change to subheading 9615.90 from any other heading. 21. A change to heading 9616 from any other heading. 22. A change to heading 9617 from any other chapter. 23. A change in heading 9618 from any other heading. Chapter 97. 1. A change to subheadings 9701.10 through 9701.90 from any other subheading. 2. A change to headings 9702 through 9706 from any other heading. 29. Dominican Republic-Central America-United States Free Trade Agreement Implementation Act. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.451 DR-CAFTA (a) Goods for which entry is claimed under the terms of the Dominican Republic-Central America-United States Free Trade Agreement are subject to duty as set forth herein. For the purposes of this note-- (i) originating goods or goods described in subdivision (a)(ii), subject to the provisions of subdivisions (b) through (n) of this note, that are imported into the customs territory of the United States and entered under a provision-- (A) in chapters 1 through 97 of the tariff schedule for which a rate of duty appears in the “Special” subcolumn of column 1 followed by the symbol “P” or “P+” in parentheses, or (B) in chapter 98 or 99 of the tariff schedule where rate of duty or other treatment is specified, are eligible for the tariff treatment and quantitative limitations set forth therein in accordance with sections 201 through 203, inclusive, of the Dominican Republic-Central America-United States Free Trade Agreement Implementation Act (Pub. L. 109-53; 119 Stat. 462); (ii) wherever a special rate of duty followed by the symbol “P+” in parentheses appears in the tariff schedule, or a provision specifies that such rate of duty or other treatment applies to certain agricultural goods, such duty rate or other treatment applies to goods that otherwise qualify as originating goods under the terms of this note but as to which any operations performed in, or any material obtained from, the United States shall be considered as if the operations were performed in, and the material was obtained from, a country that is not a party to the Agreement; and (iii) except as provided in individual notes or tariff provisions, the terms “party to the Agreement” and “parties to the Agreement” refer to the following countries: Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua or the United States. (b) For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good under the terms of this note if-- (i) the good is a good wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement; (ii) the good was produced entirely in the territory of one or more of the parties to the Agreement, and-- (A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note; or (B) the good otherwise satisfies any applicable regional value content or other requirements specified in subdivision (n) of this note; and the good satisfies all other applicable requirements of this note; or (iii) the good was produced entirely in the territory of one or more of the parties to the Agreement exclusively from originating materials. (c) Definitions. (i) For purposes of subdivision (b)(i) of this note, the expression “good wholly obtained or produced” means any of the following goods: (A) plants and plant products harvested or gathered in the territory of one or more of the parties to the Agreement; (B) live animals born and raised in the territory of one or more of the parties to the Agreement; (C) goods obtained in the territory of one or more of the parties to the Agreement from live animals; (D) goods obtained from hunting, trapping, fishing or aquaculture conducted in the territory of one or more of the parties to the Agreement; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.452 DR-CAFTA (E) minerals and other natural resources not included in subdivisions (c)(A) through (c)(D) extracted or taken from the territory of one or more of the parties to the Agreement; (F) fish, shellfish and other marine life taken from the sea, seabed or subsoil outside the territory of one or more of the parties to the Agreement by vessels registered or recorded with a party to the Agreement and flying its flag; (G) goods produced on board factory ships from the goods referred to subdivision (c)(F), provided such factory ships are registered or recorded with that party to the Agreement and fly its flag; (H) goods taken by a party to the Agreement or a person of a party to the Agreement from the seabed or subsoil outside territorial waters, provided that a party to the Agreement has rights to exploit such seabed or subsoil; (I) goods taken from outer space, provided they are obtained by a party to the Agreement or a person of a party to the Agreement and not processed in the territory of a country that is not a party to the Agreement; (J) waste and scrap derived from-- (1) manufacturing or processing operations in the territory of one or more of the parties to the Agreement; or (2) used goods collected in the territory of one or more of the parties to the Agreement, provided such goods are fit only for the recovery of raw materials; (K) recovered goods derived in the territory of one or more of the parties to the Agreement from used goods, and utilized in the territory of one or more of the parties to the Agreement in the production of remanufactured good; and (L) goods produced in the territory of one or more of the parties to the Agreement exclusively from goods referred to in subdivisions (A) through (J) above, or from their derivatives, at any stage of production. (ii) For the purposes of this note-- (A) the term “recovered goods” means materials in the form of individual parts that are the result of-- (i) the disassembly of used goods into individual parts; and (ii) cleaning, inspecting, testing, or other processes as necessary for improvement to sound working condition. (B) the term “remanufactured goods” means goods classified in chapter 84, 85 or 87 of the tariff schedule or heading 9026, 9031 or 9032, except goods classified in heading 8418 or 8516, that-- (i) are entirely or partially comprised of recovered goods; and (ii) have a similar life expectancy and enjoy a factory warranty similar to such a new good. (C) the term “material” means a good that is used in the production of another good, including a part or an ingredient; (D) the term “material that is self-produced” means an originating material that is produced by a producer of a good and used in the production of that good; (E) the terms “nonoriginating good” or “nonoriginating material” mean a good or a material, as the case may be, that does not qualify as originating under this note; (F) the term “production” means growing, mining, harvesting, fishing, raising, trapping, hunting, manufacturing, processing, assembling or disassembling a good; and the term “producer” means a person who engages in the production of a good in the territory of a party to the Agreement; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.453 DR-CAFTA (G) the term “adjusted value” means the value determined in accordance with Articles 1 through 8, Article 15 and the corresponding interpretive notes of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 referred to in section 101(d)(8) of the Uruguay Round Agreements Act, adjusted, if necessary, to exclude any costs, charges or other expenses incurred for transportation, insurance and related services incident to the international shipment of the merchandise from the country of exportation to the place of importation; (H) the term “net cost” means total cost minus sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs, and non-allowable interest costs that are included in the total cost. (iii) A good that has undergone production necessary to qualify as an originating good under this note shall not be considered to be an originating good if, subsequent to that production, the good-- (A) undergoes further production or any other operation outside the territories of the parties to the Agreement, other than unloading, reloading or any other operation necessary to preserve the good in good condition or to transport the good to the territory of a party to the Agreement; or (B) does not remain under the control of customs authorities in the territory of a country other than a party to the Agreement. (iv) Accumulation. (A) Originating materials from the territory of one or more of the parties to the Agreement that are used in the production of a good in the territory of another party to the Agreement shall be considered to originate in the territory of that other party to the Agreement. (B) A good that is produced in the territory of one or more of the parties to the Agreement by one or more producers is an originating good if the good satisfies the requirements of this note. (v) Goods classifiable as goods put up in sets.--Notwithstanding the rules set forth in subdivision (n) of this note, goods classifiable as goods put up in sets for retail sale as provided under general rule of interpretation 3 to the tariff schedule shall not be considered to be originating goods unless-- (A) each of the goods in the set is an originating good; or (B) the total value of the nonoriginating goods in the set does not exceed-- (1) in the case of a textile or apparel good, 10 percent of the adjusted value of the set; or (2) in the case of a good, other than a textile or apparel good, 15 percent of the adjusted value of the set. (d) Textile and apparel goods. (i) A textile or apparel good that is not an originating good under the terms of this note, because certain fibers or yarns used in the production of the component of the good that determines the tariff classification of the good do not undergo an applicable change in tariff classification set out in subdivision (n) of this note, shall be considered an originating good if-- (A) the total weight of all such fibers or yarns in that component is not more than ten percent of the total weight of that component; or (B) such yarns are nylon filament yarns (other than elastomeric yarn) provided for in subheading 5402.11.30, 5402.11.60, 5402.19.30, 5402.19.60, 5402.31.30, 5402.31.60, 5402.32.30, 5402.32.60, 5402.45.10, 5402.45.90, 5402.51.00 or 5402.61.00 of the tariff schedule from a country that is a party to an agreement with the United States establishing a free trade area which entered into force before January 1, 1995. Notwithstanding the preceding sentence, a textile or apparel good containing elastomeric yarns in the component of the good that determines the tariff classification of the good shall be considered to be an originating good only if such yarns are wholly formed in the territory of a party to the Agreement. (ii) For the purposes of this subdivision-- <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.454 DR-CAFTA (A) the term “elastomeric” does not include latex; and (B) a yarn is wholly formed in the territory of a party to the Agreement if all of the production processes and finishing operations, starting with the extrusion of filaments, strips, film or sheet, and including slitting a film or sheet into strip, or the spinning of all fibers into yarn, or both, and ending with a finished yarn or plied yarn, took place in the territory of a party to the Agreement. (iii) For the purposes of subdivision (d)(i) or (d)(ii) of this note, in the case of a good that is a yarn, fabric or fiber, the term “component of the good that determines the tariff classification of the good” means all of the fibers in the good. (iv) For a textile or apparel good provided for in chapters 61 through 63 of the tariff schedule that is not an originating good and for which the duty treatment set forth in subheading 9822.05.10 is claimed, the rate of duty set forth in the general subcolumn of rate of duty column 1 shall apply only on the value of the assembled good minus the value of fabrics formed in the United States, components knit-to-shape in the United States and any other materials of U.S. origin used in the production of the good, provided that the good is sewn or otherwise assembled in the territory of a party to the Agreement (other than the United States) with thread wholly formed in the United States, from fabrics wholly formed in the United States and cut in one or more parties to the Agreement or from components knit-to-shape in the United States, or both. For purposes of this subdivision-- (1) a fabric is wholly formed in the United States if all the production processes and finishing operations, starting with the weaving, knitting, needling, tufting, felting, entangling or other process, and ending with a fabric ready for cutting or assembly without further processing, took place in the United States; and (2) a thread is wholly formed in the United States if all the production processes, starting with the extrusion of filaments, strips, film or sheet, and including slitting a film or sheet into strip, or the spinning of all fibers into thread, or both, and ending with thread, took place in the United States. (v) For the purposes of this note, the term “textile or apparel good” means a good listed in the Annex to the Agreement on Textiles and Clothing referred to in section 101(d)(4) of the Uruguay Round Agreements Act (19 U.S.C. 3511(d)(4)); but such term does not encompass the following goods that are listed in Annex 3.29 of the Agreement specified in subdivision (a) of this note: wadding, gauze, bandages and the like (subheading 3005.90); woven, knitted or nonwoven fabrics coated, covered or laminated with plastics (subheading 3921.12, 3921.13 or 3921.90); footwear with soles and uppers of wool felt (subheading 6405.20); footwear uppers of which 50 percent or more of the external surface is textile material (subheading 6406.10); leg warmers and gaiters of textile material (subheading 6406.99); hat forms, hat bodies and hoods of felt and plateaux and manchons of felt (heading 6501); hat shapes, plaited or made by assembling strips of any material (heading 6502); felt hats and other felt headgear (heading 6503); hats and other headgear, plaited or made by assembling strips of any material (heading 6504); hats and other headgear, knitted or made up from lace or other textile material (subheading 6505.90); safety seat belts for motor vehicles (subheading 8708.21); parachutes, parts thereof and accessories therefor (heading 8804); watch straps, bands and bracelets of textile materials (subheading 9113.90); garments for dolls (subheading 9502.91); and woven ribbons of manmade fibers, other than those measuring less than 30 mm in width and permanently put up in cartridges (subheading 9612.10). (vi) With respect to a textile and apparel good as defined in subdivision (d)(v) of this note, the term “wholly” means that the good is entirely of the named material. (vii) Notwithstanding other provisions of this note, for purposes of determining whether a good of chapter 62 of the tariff schedule is an originating good, materials used in the production of such a good that are produced in the territory of Canada or of Mexico and that would be originating under this note if produced in the territory of a party to the Agreement shall be considered as having been produced in the territory of a party to the Agreement, provided that the United States Trade Representative has determined in a notice published in the Federal Register that the requirements of Appendix 4.1-B of the Agreement specified in subdivision (a) of this note have been met with respect to Canada or Mexico, as the case may be, and has announced the effective date of U.S. note 21 to subchapter XXII of chapter 98 of the tariff schedule. Such goods shall be entered under subheading 9822.05.05 of the tariff schedule, subject to the terms of such U.S. note 21, on or after the effective date specified in such notice. [Compiler’s Note: effective with respect to materials from MX, 8/15/08; reference to subheading 9822.05.05 is obsolete and current provisions appear to be 9822.05.11 and 9822.05.13.] (e) De minimis amounts of nonoriginating materials. (i) Except as provided in subdivisions (d)(i), (e)(ii) and (m) below, a good that does not undergo a change in tariff classification pursuant to subdivision (n) of this note is an originating good if-- <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.455 DR-CAFTA (A) the value of all nonoriginating materials that-- (1) are used in the production of the good, and (2) do not undergo the applicable change in tariff classification set out in subdivision (n) of this note, does not exceed 10 percent of the adjusted value of the good; (B) the value of such nonoriginating materials is included in the value of nonoriginating materials for any applicable regional value content requirement for the good; and (C) the good meets all other applicable requirements of this note. (ii) Subdivision (e)(i) does not apply to-- (A) a nonoriginating material provided for in chapter 4, or a nonoriginating dairy preparation containing over 10 percent by weight of milk solids provided for in subheading 1901.90 or 2106.90, that is used in the production of a good provided for in chapter 4; (B) a nonoriginating material provided for in chapter 4, or a nonoriginating dairy preparation containing over 10 percent by weight of milk solids provided for in subheading 1901.90, that is used in the production of the following goods: (1) infant preparations containing over 10 percent by weight of milk solids provided for in subheading 1901.10; (2) mixes and doughs, containing over 25 percent by weight of butterfat, not put up for retail sale, provided for in subheading 1901.20; (3) dairy preparations containing over 10 percent by weight of milk solids provided for in subheading 1901.90 or 2106.90; (4) goods provided for in heading 2105; (5) beverages containing milk provided for in subheading 2202.90; or (6) animal feeds containing over 10 percent by weight of milk solids provided for in subheading 2309.90; (C) a nonoriginating material provided for in heading 0805, or any of subheadings 2009.11 through 2009.39, inclusive, that is used in the production of a good provided for in any of subheadings 2009.11 through 2009.39, or in fruit or vegetable juice of any single fruit or vegetable, fortified with minerals or vitamins, concentrated or unconcentrated, provided for in subheading 2106.90 or 2202.90; (D) a nonoriginating material provided for in heading 0901 or 2101 that is used in the production of a good provided for in heading 0901 or 2101; (E) a nonoriginating material provided for in heading 1006 that is used in the production of a good provided for in heading 1102 or 1103 or subheading 1904.90; (F) a nonoriginating material provided for in chapter 15 that is used in the production of a good provided for in chapter 15; (G) a nonoriginating material provided for in heading 1701 that is used in the production of a good provided for in any of headings 1701 through 1703; (H) a nonoriginating material provided for in chapter 17 that is used in the production of a good provided for in subheading 1806.10; or (I) except as provided in subdivisions (e)(ii)(A) through (e)(ii)(H) above and in subdivision (n) of this note, a nonoriginating material used in the production of a good provided for in any of chapters 1 through 24, inclusive, unless the nonoriginating material is provided for in a different subheading than the good for which origin is being determined under this note. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.456 DR-CAFTA (f) Regional value content. (i) For purposes of subdivision (b)(ii)(B) of this note, except for goods to which subdivision (f)(iii) applies, the regional value content of a good referred to in subdivision (n) of this note, shall be calculated by the importer, exporter or producer of the good on the basis of the build-down method or the build-up method described below. (A) For the build-down method, the regional value content of a good may be calculated on the basis of the formula RVC = ((AV-VNM)/AV) X 100 where RVC is the regional value content of the good, expressed as a percentage; AV is the adjusted value of the good; and VNM is the value of nonoriginating materials that are acquired and used by the producer in the production of the good, but does not include the value of a material that is self-produced. (B) For the build-up method, the regional value content of a good may be calculated on the basis of the formula RVC = ((VOM)/AV) X 100 where RVC is the regional value content of the good, expressed as a percentage; AV is the adjusted value of the good; and VOM is the value of originating materials that are acquired or self-produced, and used by the producer in the production of the good. (ii) Value of materials. (A) For the purpose of calculating the regional value content of a good under this note, and for purposes of applying the de minimis rules under subdivision (e) of this note, the value of a material is-- (1) in the case of a material that is imported by the producer of the good, the adjusted value of the material; (2) in the case of a material acquired in the territory in which the good is produced, the value, determined in accordance with Articles 1 through 8, Article 15, and the corresponding interpretive notes of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 referred to in section 101(d)(8) of the Uruguay Round Agreements Act, as set forth in regulations promulgated by the Secretary of the Treasury providing for the application of such Articles in the absence of an importation; or (3) in the case of a material that is self-produced, the sum of-- (I) all expenses incurred in the production of the material, including general expenses; and (II) an amount for profit equivalent to the profit added in the normal course of trade. (B) The following expenses, if not included in the value of an originating material calculated under subdivision (f)(ii)(A) above, may be added to the value of the originating material: (1) the costs of freight, insurance, packing and all other costs incurred in transporting the material within or between the territory of one or more of the parties to the Agreement to the location of the producer; (2) duties, taxes and customs brokerage fees on the material paid in the territory of one or more of the parties to the Agreement, other than duties or taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or tax paid or payable; (3) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or byproducts. (C) The following expenses, if included in the value of a nonoriginating material calculated under subdivision (f)(ii)(A) above, may be deducted from the value of the nonoriginating material: (1) the costs of freight, insurance, packing and all other costs incurred in transporting the material within or between the territory of one or more of the parties to the Agreement to the location of the producer; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.457 DR-CAFTA (2) duties, taxes and customs brokerage fees on the material paid in the territory of one or more of the parties to the Agreement, other than duties or taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or tax paid or payable; (3) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or byproducts; (4) the cost of originating materials used in the production of the nonoriginating material in the territory of one or more of the parties to the Agreement. (iii) Special rule for certain automotive goods. (A) For purposes of subdivision (b)(ii)(B) of this note, the regional value content of an automotive good referred to in subdivision (n) of this note may be calculated by the importer, exporter or producer of the good on the basis of the following net cost method: RVC = ((NC-VNM)/NC) X 100 where RVC is the regional value content of the automotive good, expressed as a percentage; NC is the net cost of the automotive good; and VNM means the value of nonoriginating materials that are acquired and used by the producer in the production of the automotive good, but does not include the value of a material that is self-produced. For purposes of this subdivision, the term “automotive good” means a good provided for in any of subheadings 8407.31 through 8407.34, subheading 8408.20, heading 8409 or in any of headings 8701 through 8708, inclusive, of the tariff schedule. (B) For purposes of determining the regional value content under this subdivision for an automotive good that is a motor vehicle provided for in any of headings 8701 through 8705, an importer, exporter or producer may average the amounts calculated under the formula contained in subdivision (A) above, over the producer’s fiscal year-- (1) with respect to all motor vehicles in any one of the categories described in subdivision (C), below; or (2) with respect to all motor vehicles in any such category that are exported to the territory of one or more of the parties to the Agreement. (C) A category is described for purposes of subdivision (B)(1) above if it-- (1) is the same model line of motor vehicles, is in the same class of vehicles, and is produced in the same plant in the territory of a party to the Agreement, as the good described in subdivision (B) for which regional value content is being calculated; (2) is the same class of motor vehicles, and is produced in the same plant in the territory of a party to the Agreement, as the good described in subdivision (B) for which regional value content is being calculated; or (3) is the same model line of motor vehicles produced in the territory of a party to the Agreement, as the good described in subdivision (B) for which regional value content is being calculated. (D) For purposes of determining the regional value content under subdivision (A) above for automotive goods provided for in any of subheadings 8407.31 through 8407.34, in subheading 8408.20 or in heading 8409, 8706, 8707 or 8708, that are produced in the same plant, an importer, exporter or producer may-- (1) average the amounts calculated under the formula contained in subdivision (A) above over-- (I) the fiscal year of the motor vehicle producer to whom the automotive goods are sold, (II) any quarter or month, or (III) its own fiscal year, if the goods were produced during the fiscal year, quarter or month that is the basis for the calculation; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.458 DR-CAFTA (2) determine the average referred to in subdivision (1) separately for such goods sold to one or more motor vehicle producers; or (3) make a separate determination under subdivision (1) or (2) for automotive goods that are exported to the territory of one or more of the parties to the Agreement. (E) The importer, exporter or producer shall, consistent with the provisions regarding allocation of costs set out in generally accepted accounting principles, determine the net cost of an automotive good under subdivision (B) by-- (1) calculating the total cost incurred with respect to all goods produced by the producer of the automotive good, subtracting any sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs and nonallowable interest costs that are included in the total cost of all such goods, and then reasonably allocating the resulting net cost of those goods to the automotive good; (2) calculating the total cost incurred with respect to all goods produced by that producer, reasonably allocating the total cost to the automotive good, and then subtracting any sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs and nonallowable interest costs that are included in the portion of the total cost allocated to the automotive good; or (3) reasonably allocating each cost that forms part of the total cost incurred with respect to the automotive good so that the aggregate of all such costs does not include any sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs or nonallowable interest costs. (F) For purposes of this note, the term “class of motor vehicles” means any one of the following categories of motor vehicles: (1) motor vehicles provided for in subheading 8701.20, 8704.10, 8704.22, 8704.23, 8704.32 or 8704.90, or heading 8705 or 8706, or motor vehicles for the transport of 16 or more persons provided for in subheading 8702.10 or 8702.90; (2) motor vehicles provided for in subheading 8701.10 or any of subheadings 8701.30 through 8701.90, inclusive; (3) motor vehicles for the transport of 15 or fewer persons provided for in subheading 8702.10 or 8702.90, or motor vehicles provided for in subheading 8704.21 or 8704.31; or (4) motor vehicles provided for in any of subheadings 8703.21 through 8703.90, inclusive. (G) For purposes of this note, the term “model line” means a group of motor vehicles having the same platform or model name. (H) For purposes of this note, the term “nonallowable interest costs” means interest costs incurred by a producer that exceed 700 basis points above the applicable official interest rate for comparable maturities of the party to the Agreement in which the producer is located. (I) For purposes of this note, the term “reasonably allocate” means to apportion in a manner that would be appropriate under generally accepted accounting principles. (J) For purposes of this note, the term “total cost” means all product costs, period costs and other costs for a good incurred in the territory of one or more of the parties to the Agreement. (g) Accessories, spare parts or tools. (i) Subject to subdivision (g)(ii) and (g)(iii), accessories, spare parts or tools delivered with a good that form part of the good's standard accessories, spare parts or tools shall-- (A) be treated 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 the applicable change in tariff classification set out in subdivision (n) of this note. (ii) Subdivision (g)(i) shall apply only if-- <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.459 DR-CAFTA (A) the accessories, spare parts or tools are classified with and not invoiced separately from the good, regardless of whether they appear specified or separately identified in the invoice for the good; and (B) the quantities and value of the accessories, spare parts or tools are customary for the good. (iii) 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 originating or nonoriginating materials, as the case may be, in calculating the regional value content of the good. (h) Fungible goods and materials. (i) A person claiming that a fungible good or fungible material is an originating good may base the claim either on the physical segregation of the fungible good or fungible material or by using an inventory management method with respect to the fungible good or fungible material. For purposes of this subdivision, the term “inventory management method” means: (A) averaging, (B) “last-in, first-out,” (C) “first-in, first out,” or (D) any other method that is recognized in the generally accepted accounting principles of the party to the Agreement in which the production is performed or otherwise accepted by that country. The term “fungible good” or fungible material” means a good or material, as the case may be, that is interchangeable with another good or material for commercial purposes and the properties of which are essentially identical to such other good or material. (ii) A person selecting an inventory management method under subdivision (h)(i) for a particular fungible good or fungible material shall continue to use that method for that fungible good or fungible material throughout the fiscal year of that person. (i) Packaging or packing materials and containers. (i) 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 used in the production of the good undergo the applicable change in tariff classification set out in subdivision (n) of this note 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 as originating or nonoriginating materials, as the case may be, in calculating the regional value content of the good. (ii) For shipment.--Packing materials and containers for shipment shall be disregarded in determining whether a good is an originating good. (j) Indirect materials. An indirect material shall be treated as an originating material for purposes of this note without regard to where it is produced. The term “indirect material” means a good used in the production, testing or inspection of a good but not physically incorporated into the good, or a good used in the maintenance of buildings or the operation of equipment associated with the production of a good, including– (i) fuel and energy; (ii) tools, dies and molds; (iii) spare parts and materials used in the maintenance of equipment or buildings; (iv) lubricants, greases, compounding materials and other materials used in production or used to operate equipment or buildings; (v) gloves, glasses, footwear, clothing, safety equipment and supplies; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.460 DR-CAFTA (vi) equipment, devices and supplies used for testing or inspecting the good; (vii) catalysts and solvents; and (viii) any other goods that are not incorporated into the good but the use of which in the production of the good can reasonably be demonstrated to be a part of that production. (k) For the purposes of this note, the term “generally accepted accounting principles” means the recognized consensus or substantial authoritative support in the territory of a party to the Agreement with respect to the recording of revenues, expenses, costs, assets and liabilities, the disclosure of information and the preparation of financial statements. The principles may encompass broad guidelines of general application as well as detailed standards, practices and procedures. (l) Claims for preferential tariff treatment; record-keeping requirements and verification. (i) Claims for preferential tariff treatment.--An importer may make a claim for the tariff and other treatment provided for under the terms of this note based on either-- (A) a written or electronic certification by the importer, exporter or producer; or (B) the importer’s knowledge that the good is an originating good, including reasonable reliance on information in the importer’s possession that the good is an originating good; in such form and manner as may be required in applicable regulations. (ii) Record-keeping requirements.--An importer of a good, for which entry is claimed under the terms of this note, shall maintain, for a minimum of five years from the date of importation of the good, all records and documents necessary to demonstrate that the good qualified for the tariff and other treatment provided for under the terms of this note, in such form and manner as may be required in applicable regulations. (iii) Verification.--For purposes of determining whether a good imported into the customs territory of the United States from the territory of another party to the Agreement qualifies as an originating good under the provisions of this note, the appropriate customs officer may conduct a verification as set forth in pertinent regulations. (m) Interpretation and application of rules of origin. (i) Unless otherwise specified, the requirements of any rule in subdivision (n) of this note that is set out adjacent to a heading or subheading of the tariff schedule and specifies a change of tariff classification applies only to nonoriginating materials. For purposes of this subdivision and subdivision (n) of this note, a tariff provision is a “heading” if its article description is not indented; a provision is a “subheading” if it is designated by 6 digits under the Harmonized Commodity Description and Coding System; and the terms “chapter” and “section” refer to a chapter or section, respectively, of the tariff schedule. (ii) Where a specific rule in subdivision (n) of this note is defined using the criterion of a change in tariff classification, and the rule is written to exclude tariff provisions at the level of a chapter, heading or subheading of the tariff schedule, such rule shall be construed to require that materials classified in those excluded provisions be originating for the good to qualify as originating. (iii) When a heading or subheading of the tariff schedule is subject to alternative specific rules in subdivision (n) of this note, the rule will be considered to be met if a good satisfies one of the alternatives. (iv) When a single rule is applicable to a group of headings or subheadings, and that rule of origin specifies a change of heading or subheading, the requirement shall be interpreted so that the change of heading or subheading may occur within a single heading or subheading or between headings or subheadings of the group. When, however, a rule refers to a change in heading or subheading “outside that group,” such change in heading or subheading must occur from a heading or subheading that is outside the group of headings or subheadings set out in the rule. (v) References to weight in the rules set forth in subdivision (n) of this note for goods provided for in chapters 1 through 24 of the tariff schedule are to dry weight, unless otherwise specified in the tariff schedule. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.461 DR-CAFTA (vi) For purposes of applying this note to goods of chapters 6 through 14, inclusive, agricultural and horticultural goods shall be treated as originating in the territory of a party to the Agreement even if grown from seeds, bulbs, rootstock, cuttings, grafts, shoots, buds or other live parts of plants imported from a country other than a party to the Agreement. (vii) This subdivision confers origin on the goods specified in the provisions below, except as otherwise specified herein. Notwithstanding the preceding sentence, a good is originating if it meets the applicable change in tariff classification rules specified in subdivision (n) of this note. (A) A good of chapters 27 through 40, inclusive (except a good of heading 3823), of the tariff schedule, that is the product of a chemical reaction in the territory of one or more of the parties to the Agreement shall be treated as originating. For purposes of applying this subdivision to goods of the foregoing chapters, a “chemical reaction” is a process (including a biochemical process) that results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. The following are not considered to be chemical reactions for purposes of determining whether a good is originating: (1) dissolution in water or in another solvent; (2) the elimination of solvents, including solvent water; or (3) the addition or elimination of water of crystallization. (B) For the purposes of chapters 28 through 35 and chapters 38 and 39, a good that is subject to purification shall be treated as originating provided that one of the following occurs in the territory of one or more of the parties to the Agreement: (1) the purification results in the elimination of 80 percent of the impurities; or (2) the purification results in the reduction or elimination of impurities, rendering the good suitable: (I) as a pharmaceutical, medicinal, cosmetic, veterinary or food grade substance; (II) as a chemical good or reagent for analytical, diagnostic or laboratory uses; (III) as an element or component for use in micro-elements; (IV) for specialized optical uses; (V) for non toxic uses for health and safety; (VI) for biotechnical use; (VII) as a carrier used in a separation process; or (VIII)for nuclear grade uses. (C) A good of chapters 30 or 31, heading 3302, subheading 3502.20, headings 3506 through 3507, inclusive, heading 3707 or chapters 39 or 40 shall be treated as originating if the deliberate and proportionally controlled mixing or blending (including dispersing) of materials to conform to predetermined specifications, resulting in the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials, occurs in the territory of one or more of the parties to the Agreement. (D) A good of chapter 30, 31 or 39 shall be treated as originating if the following occurs in the territory of one or more of the parties to the Agreement: (1) the deliberate and controlled reduction in particle size of a good, other than by merely crushing (or pressing), resulting in a good having a defined particle size, defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have different physical or chemical characteristics from the input materials; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.462 DR-CAFTA (2) the deliberate and controlled modification in particle size of a good, other than by merely pressing, resulting in a good having a defined particle size, defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have different physical or chemical characteristics from the input materials. (E) A good of chapters 28 through 32, 35 or 38 shall be treated as originating if the production of standards materials occurs in the territory of one or more of the parties to the Agreement. For purposes of this subdivision, “standards materials” (including standards solutions) are preparations suitable for analytical, calibrating or referencing uses, having precise degrees of purity or proportions which are certified by the manufacturer. (F) A good of chapters 28 through 32, 35 or 39 shall be treated as originating if the isolation or separation of isomers from mixtures of isomers occurs in the territory of one or more of the parties to the Agreement. (G) A good of chapters 28 through 38 that undergoes a change from one tariff classification to another in the territory of one or more of the parties to the Agreement as the result of the separation of one or more individual materials from a man-made mixture shall not be treated as originating unless the isolated material underwent a chemical reaction in the territory of one or more of the parties to the Agreement. (viii) (A) A textile good of chapters 50 through 60 of the tariff schedule and imported under heading 9822.05.01 of the tariff schedule shall be considered originating if it is wholly formed in the territory of one or more of the parties to the Agreement from-- (1) one or more fibers and yarns listed in U.S. note 20 to subchapter XXII of chapter 98; or (2) a combination of the fibers and yarns listed in U.S. note 20 to such subchapter XXII and one or more fibers and yarns that originate under the terms of this note. The originating fibers and yarns referred to in subdivision (A)(2) may contain up to 10 percent by weight of fibers or yarns that do not undergo an applicable change in tariff classification set out in subdivision (n) of this note. Any elastomeric yarn (except latex) contained in the originating yarns referred to in subdivision (A)(2) must be formed in the territory of one or more of the parties to the Agreement. (B) An apparel good of chapter 61 or 62 of the tariff schedule and imported under heading 9822.05.01 of the tariff schedule shall be considered originating if it is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and if the fabric of the outer shell, exclusive of collars, cuffs and ribbed waistbands (only if the ribbed waistband is present in combination with cuffs and identical in fabric construction to the cuffs) where applicable, is wholly of-- (1) one or more fabrics listed in U.S. note 20 to subchapter XXII of chapter 98; or (2) one or more fabrics or knit to shape components formed in the territory of one or more of the parties to the Agreement from one or more of the yarns listed in U.S. note 20 to such subchapter XXII; or (3) any combination of the fabrics referred to in subdivision (B)(1), the fabrics or knit to shape components referred to in subdivision (B)(2), or one or more fabrics originating under this note. The originating fabrics referred to in subdivision (B)(3) may contain up to 10 percent by weight of fibers or yarns that do not undergo an applicable change in tariff classification set out in subdivision (n) of this note. Any elastomeric yarn (except latex) contained in an originating fabric or knit to shape component referred to in subdivision (B)(3) must be formed in the territory of one or more of the parties to the Agreement. (C) A textile good of chapter 63 or 94 of the tariff schedule and imported under heading 9822.05.01 of the tariff schedule shall be considered originating if it is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and if the component that determines the tariff classification of the good is wholly of-- (1) one or more fabrics listed in U.S. note 20 to subchapter XXII of chapter 98; or (2) one or more fabrics or knit to shape components formed in the territory of one or more of the parties to the Agreement from one or more of the yarns listed in U.S. note 20 to such subchapter XXII; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.463 DR-CAFTA (3) any combination of the fabrics referred to in subdivision (C)(1), the fabrics or knit to shape components referred to in subdivision (C)(2) or one or more fabrics or knit to shape components originating under this note. The originating fabrics referred to in subdivision (C)(3) may contain up to 10 percent by weight of fibers or yarns that do not undergo an applicable change in tariff classification set out in subdivision (n) of this note. Any elastomeric yarn (except latex) contained in an originating fabric or knit to shape component referred to in subdivision (C)(3) must be formed in the territory of one or more of the parties to the Agreement. (n) Change in tariff classification rules. [UPDATED FOR HS CHANGES THROUGH 2017] Chapter 1. 1. A change to headings 0101 through 0106 from any other chapter. Chapter 2. 1. A change to headings 0201 through 0206 from any other chapter. 2. A change to heading 0207 from any other chapter, except from heading 0105. 3. A change to headings 0208 through 0209 from any other chapter. 4. A change to heading 0210 from any other chapter, except from heading 0105. Chapter 3. Note: The fish, crustaceans, molluscs, and other aquatic invertebrates shall be deemed originating even if they were cultivated from nonoriginating fry (immature fish at a post-larval stage, including fingerlings, parr, smolts, and elvers) or larvae. 1. A change to headings 0301 through 0305 from any other chapter. 2. (A) A change to smoked goods of headings 0306 through 0308 from goods that are not smoked of headings 0306 through 0308; or (B) A change to any other good of headings 0306 through 0308 from any other chapter. Chapter 4. 1. A change to headings 0401 through 0404 from any other chapter, except from subheading 1901.90. 2. A change to heading 0405 from any other chapter, except from subheadings 1901.90 or 2106.90. 3. A change to heading 0406 from any other chapter, except from subheading 1901.90. 4. A change to headings 0407 through 0410 from any other chapter. Chapter 5. 1. A change to headings 0501 through 0511 from any other chapter. Chapter 6. 1. A change to headings 0601 through 0604 from any other chapter. Chapter 7. 1. A change to headings 0701 through 0714 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.464 DR-CAFTA Chapter 8. 1. A change to headings 0801 through 0814 from any other chapter. Chapter 9. 1. A change to heading 0901 from any other chapter. 2. A change to subheadings 0902.10 through 0902.40 from any other subheading. 3. A change to heading 0903 from any other chapter. 4. (A) A change to crushed, ground, or powdered spices put up for retail sale of subheadings 0904.11 through 0910.99 from spices that are not crushed, ground, or powdered of subheadings 0904.11 through 0910.99, or from any other subheading, except from subheadings 0910.11 and 0910.12; or (B) A change to mixtures of spices or any good of subheading 0904.11 through 0910.99 other than crushed, ground, or powdered spices put up for retail sale from any other subheading, except from subheadings 0910.11 through 0910.12. Chapter 10. 1. A change to headings 1001 through 1008 from any other chapter. Chapter 11. 1. A change to heading 1101 from any other chapter. 2. A change to heading 1102 from any other chapter, except from heading 1006. 3. A change to heading 1103 from any other chapter, except from heading 1006. 4. A change to subheading 1104.12 from any other subheading. 5. A change to subheadings 1104.19 through 1104.30 from any other chapter. 6. A change to heading 1105 from any other chapter except from heading 0701. 7. A change to heading 1106 from any other chapter, except from subheading 0714.10. 8. A change to heading 1107 from any other chapter. 9. A change to subheadings 1108.11 through 1108.13 from any other chapter. 10. A change to subheading 1108.14 from any other chapter, except from subheading 0714.10. 11. A change to subheadings 1108.19 through 1108.20 from any other chapter. 12. A change to heading 1109 from any other chapter. Chapter 12. 1. A change to headings 1201 through 1214 from any other chapter. Chapter 13. 1. A change to headings 1301 through 1302 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.465 DR-CAFTA Chapter 14. 1. A change to headings 1401 through 1404 from any other chapter. Chapter 15. 1. A change to headings 1501 through 1518 from any other chapter. 2. A change to heading 1520 from any other heading. 3. A change to headings 1521 through 1522 from any other chapter. Chapter 16. 1. A change to headings 1601 through 1602 from any other chapter or from mechanically deboned fowl of heading 0207, except from any other good of heading 0207. 2. A change to headings 1603 through 1605 from any other chapter. Chapter 17. 1. A change to headings 1701 through 1703 from any other chapter. 2. A change to heading 1704 from any other heading. Chapter 18. 1. A change to headings 1801 through 1802 from any other chapter. 2. A change to heading 1803 from any other heading. 3. A change to headings 1804 through 1805 from any other heading, except from heading 1803. 4. A change to subheading 1806.10 from any other heading, provided that a good of subheading 1806.10 containing 90 percent or more by dry weight of sugar does not contain nonoriginating sugar of chapter 17 and that a good of subheading 1806.10 containing less than 90 percent by dry weight of sugar does not contain more than 35 percent by weight of nonoriginating sugar of chapter 17. 5. A change to subheading 1806.20 from any other heading. 6. A change to subheading 1806.31 from any other subheading. 7. A change to subheading 1806.32 from any other subheading. 8. A change to subheading 1806.90 from any other subheading. Chapter 19. 1. A change to subheading 1901.10 from any other chapter, provided that a good of subheading 1901.10 containing over 10 percent by weight of milk solids does not contain a nonoriginating dairy good of chapter 4. 2. A change to subheading 1901.20 from any other chapter, provided that a good of subheading 1901.20 containing over 25 percent by weight of butterfat, not put up for retail sale, does not contain a nonoriginating dairy good of chapter 4. 3. A change to subheading 1901.90 from any other chapter, provided that a good of subheading 1901.90 containing over 10 percent by weight of milk solids does not contain a nonoriginating dairy good of chapter 4. 4. A change to heading 1902 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.466 DR-CAFTA 5. A change to heading 1903 from any other chapter. 6. A change to subheadings 1904.10 through 1904.30 from any other chapter. 7. A change to subheading 1904.90 from any other heading, except from heading 1006. 8. A change to heading 1905 from any other chapter. Chapter 20. 1. A change to heading 2001 from any other chapter, except from subheading 0703.10. 2. A change to heading 2002 from any other chapter, except that a good that has been prepared by packing (including canning) in water, brine or natural juices (including processing incidental to packing) shall be treated as originating only if the fresh good was wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement. 3. A change to heading 2003 from any other chapter except that a good that has been prepared by packing (including canning) in water, brine or natural juices (including processing incidental to packing) shall be treated as originating only if the fresh good was wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement. 4. A change to heading 2004 from any other chapter, except from heading 0701, and that a good that has been prepared by freezing (including processing incidental to freezing) shall be treated as originating only if the fresh good was wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement. 5. A change to subheading 2005.10 from any other chapter. 6. A change to subheading 2005.20 from any other chapter, except from heading 0701. 7. A change to subheadings 2005.40 through 2005.60 from any other chapter, except that a good that has been prepared by packing (including canning) in water, brine or natural juices (including processing incidental to packing) shall be treated as originating only if the fresh good was wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement. 8. A change to subheadings 2005.70 through 2005.99 from any other chapter, except that a good that has have been prepared by packing (including canning) in water, brine or natural juices (including processing incidental to packing) shall be treated as originating only if the fresh good was wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement. 9. A change to heading 2006 from any other chapter, except from heading 1202 or subheading 0804.30. 10. A change to heading 2007 from any other chapter, except from heading 0803 or subheading 0804.50. 11. A change to subheading 2008.11 from any other chapter, except from heading 1202. 12. A change to subheading 2008.19 from any other chapter, except that nuts and seeds that have been prepared by roasting, either dry or in oil (including processing incidental to roasting) shall be treated as originating only if the fresh good was wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement. 13. A change to subheading 2008.20 from any other chapter, except that pineapples that have been prepared by packing (including canning) in water, brine or natural juices (including processing incidental to packing) shall be treated as originating only if the fresh good was wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement. 14. A change to subheading 2008.30 from any other chapter, except that citrus fruit that has been prepared by packing (including canning) in water, brine or natural juices (including processing incidental to packing) shall be treated as originating only if the fresh good was wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.467 DR-CAFTA 15. A change to subheading 2008.40 from any other chapter, except that pears that have been prepared by packing (including canning) in water, brine or natural juices (including processing incidental to packing) shall be treated as originating only if the fresh good was wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement. 16. A change to subheading 2008.50 from any other chapter, except that apricots that have been prepared by packing (including canning) in water, brine or natural juices (including processing incidental to packing) shall be treated as originating only if the fresh good was wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement. 17. A change to subheading 2008.60 from any other chapter, except that cherries that have been prepared by packing (including canning) in water, brine or natural juices (including processing incidental to packing) shall be treated as originating only if the fresh good was wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement. 18. A change to subheading 2008.70 from any other chapter, except that peaches, including nectarines, that have been prepared by packing (including canning) in water, brine or natural juices (including processing incidental to packing) shall be treated as originating only if the fresh good was wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement. 19. A change to subheading 2008.80 from any other chapter, except that strawberries that have been prepared by packing (including canning) in water, brine or natural juices (including processing incidental to packing) shall be treated as originating only if the fresh good was wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement. 20. A change to subheading 2008.91 from any other chapter, except that palm hearts that have been prepared by packing (including canning) in water, brine or natural juices (including processing incidental to packing) shall be treated as originating only if the fresh good was wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement. 21. A change to subheadings 2008.93 through 2008.97 from any other chapter, except that cranberries or a mixture that has been prepared by packing (including canning) in water, brine, or natural juices (including processing incidental to packing) shall be treated as originating only if the fresh good was wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement. 22. A change to subheading 2008.99 from any other chapter, except that a good that has been prepared by packing (including canning) in water, brine or natural juices (including processing incidental to packing) shall be treated as originating only if the fresh good was wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement. 23. A change to subheadings 2009.11 through 2009.39 from any other chapter, except from heading 0805. 24. A change to subheadings 2009.41 through 2009.50 from any other chapter. 25. (A) A change to guava, apple, pear, peach, mango, grape or soursop juice of subheadings 2009.61 through 2009.89 from guava, apple, pear, peach, mango, grape or soursop juice concentrate of subheadings 2009.61 through 2009.89 or from any other chapter; or (B) A change to any other good under subheadings 2009.61 through 2009.89 from any other chapter. 26. (A) A change to subheading 2009.90 from any other chapter; or (B) A change to subheading 2009.90 from any other subheading within chapter 20, whether or not there is also a change from any other chapter, provided that a single juice ingredient, or juice ingredients from a single country that is not a party to the Agreement, constitute in single strength form no more than 60 percent by volume of the good. Chapter 21. 1. A change to subheadings 2101.11 through 2101.12 from any other chapter, except from chapter 9. 2. A change to subheadings 2101.20 through 2101.30 from any other chapter. 3. A change to heading 2102 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.468 DR-CAFTA 4. A change to subheading 2103.10 from any other chapter. 5. A change to subheading 2103.20 from any other chapter, provided that tomato ketchup of subheading 2103.20 does not contain a nonoriginating good of subheading 2002.90. 6. (A) A change to prepared mustard of subheading 2103.30 from mustard flour or meal of subheading 2103.30 or any other subheading; or (B) A change to any other good of subheading 2103.30 from any other chapter. 7. A change to subheading 2103.90 from any other heading. 8. A change to heading 2104 from any other heading. 9. A change to heading 2105 from any other heading, except from chapter 4 and from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90. 10. A change to concentrated juice of any single fruit or vegetable fortified with vitamins or minerals of subheading 2106.90 from any other chapter except from headings 0805 or 2009 or subheading 2202.90. 11. A change to mixtures of juices fortified with vitamins or minerals of subheading 2106.90: (A) from any other chapter, except from headings 0805 or 2009 or from mixtures of juices of subheading 2202.90; or (B) from any other subheading within chapter 21, heading 2009 or from mixtures of juices of subheading 2202.90, whether or not there is also a change from any other chapter, provided that a single juice ingredient, or juice ingredients from a single country that is not a party to the Agreement, constitute in single strength form no more than 60 percent by volume of the good; 12. A change to a compound alcoholic preparation of subheading 2106.90 from any other subheading, except from headings 2203 through 2209. 13. A change to sugar syrup of subheading 2106.90 from any other chapter, except from chapter 17. 14. A change to a good containing over 10 percent by weight of milk solids of subheading 2106.90 from any other chapter, except from chapter 4 or from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90. 15. A change to any other good of heading 2106 from any other chapter. Chapter 22. 1. A change to heading 2201 from any other chapter. 2. A change to subheading 2202.10 from any other chapter. 2A. A change to subheading 2202.91 from any other chapter. 3. A change to guava, apple, pear, peach, mango, grape or soursop juice fortified with vitamins or minerals of subheading 2202.99 from guava, apple, pear, peach, mango, grape or soursop juice concentrate of heading 2009 or from any other heading. 4. A change to juice of any single fruit or vegetable fortified with vitamins or minerals of subheading 2202.99 from any other chapter, except from heading 0805 or 2009 or from juice concentrate of subheading 2106.90. 5. A change to mixtures of juices fortified with vitamins or minerals of subheading 2202.99. (A) from any other chapter, except from headings 0805 or 2009 or from mixtures of juices of subheading 2106.90; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.469 DR-CAFTA (B) from any other subheading within chapter 22, heading 2009 or from mixtures of juices of subheading 2106.90, whether or not there is also a change from any other chapter, provided that a single juice ingredient, or juice ingredients from a single country that is not a party to the Agreement, constitute in single-strength form no more than 60 percent by volume of the good. 6. (A) A change to a beverage containing milk of subheading 2202.99, from any other chapter, except from chapter 4 or from a dairy preparation containing over 10 percent by weight of milk solids of subheading 1901.90; or (B) A change to any other good of subheading 2202.99 from any other chapter. 7. A change to headings 2203 through 2206 from any other chapter, except from compound alcoholic preparations of subheading 2106.90. 8. (A) A change to dehydrated ethyl alcohol (carburant ethanol) of heading 2207 that is subject to the provisions of U.S. note 3(c) to subchapter I of chapter 99 from not dehydrated ethyl alcohol of heading 2207 or from any other heading; or (B) A change to heading 2207 from any other chapter, except from headings 1005, 1007 or 1703. 9. A change to subheadings 2208.20 or 2208.60 from any other chapter. 10. A change to subheading 2208.70 from any other heading, except from chapters 4, 9 or 21 or from heading 1901. 11. A change to subheading 2208.90 from any other chapter. 12. A change to heading 2209 from any other heading. Chapter 23. 1. A change to headings 2301 through 2308 from any other chapter. 2. A change to heading 2309 from any other heading, except from chapter 4, heading 2304, subheadings 1901.90, 2306.10 through 2306.30 or 2306.50 through 2306.90. Chapter 24. 1. A change to heading 2401 from any other chapter. 2. A change to subheading 2402.10 from any other heading. 3. A change to subheadings 2402.20 through 2402.90 from any other chapter. 4. (A) A change to homogenized or reconstituted tobacco for use as cigar wrapper of subheading 2403.91 from any other heading; or (B) A change to any other good of heading 2403 from any other chapter. Chapter 25. 1. A change to headings 2501 through 2516 from any other heading. 2. A change to subheadings 2517.10 through 2517.20 from any other heading. 3. A change to subheading 2517.30 from any other subheading. 4. A change to subheadings 2517.41 through 2517.49 from any other heading. 5. A change to headings 2518 through 2522 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.470 DR-CAFTA 6. A change to heading 2523 from any other chapter. 7. A change to headings 2524 through 2530 from any other heading. Chapter 26. 1. A change to headings 2601 through 2621 from any other heading. Chapter 27. 1. A change to headings 2701 through 2706 from any other heading. 2. (A) A change to subheadings 2707.10 through 2707.99 from any other heading; or (B) A change to subheadings 2707.10 through 2707.99 from any other subheading, provided that the good resulting from such change results from a chemical reaction. 3. A change to headings 2708 through 2709 from any other heading. Heading rule: For purposes of heading 2710, the following processes confer origin: (a) Atmospheric distillation: A separation process in which petroleum oils are converted, in a distillation tower, into fractions according to boiling point and the vapor then condensed into different liquefied fractions. (b) Vacuum distillation: Distillation at a pressure below atmospheric but not so low that it would be classed as molecular distillation. 4. (A) A change to any good of heading 2710 from any other good of heading 2710, provided that the good resulting from such change results from a chemical reaction, atmospheric distillation or vacuum distillation; or (B) A change to heading 2710 from any other heading, except from heading 2207. Note: The following tariff classification rule 4A for heading 2710 shall also apply with respect to an aggregate quantity of the metric equivalent of 24,000,000 gallons of goods of Dominican Republic for a period of two years after the date of entry into force of the Agreement specified in subdivision (a) of this note as between Dominican Republic and the United States, after which period this note and rule 4A below shall be deleted from the tariff schedule. 4A. A change to any good of heading 2710 from any other good of heading 2710, provided that the good resulting from such change results from a chemical reaction, atmospheric distillation or vacuum distillation, or from a process that alters the viscosity of the good. 5. A change to subheading 2711.11 from any other subheading, except from subheading 2711.21. 6. A change to subheadings 2711.12 through 2711.19 from any other subheading, except from subheading 2711.29. 7. A change to subheading 2711.21 from any other subheading, except from subheading 2711.11. 8. A change to subheading 2711.29 from any other subheading, except from subheadings 2711.12 through 2711.21. 9. A change to headings 2712 through 2714 from any other heading. 10. A change to heading 2715 from any other heading, except from heading 2714 or subheading 2713.20. 11. A change to heading 2716 from any other heading. Chapter 28. 1. A change to subheadings 2801.10 through 2801.30 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.471 DR-CAFTA 2. A change to heading 2802 from any other heading, except from heading 2503. 3. A change to heading 2803 from any other heading. 4. A change to subheadings 2804.10 through 2804.50 from any other subheading. 5. A change to subheadings 2804.61 through 2804.69 from any other subheading outside that group. 6. A change to subheadings 2804.70 through 2804.90 from any other subheading. 7. A change to heading 2805 from any other heading. 8. A change to subheadings 2806.10 through 2806.20 from any other subheading. 9. A change to headings 2807 through 2808 from any other heading. 10. A change to subheadings 2809.10 through 2809.20 from any other subheading. 11. A change to heading 2810 from any other heading. 12. A change to subheading 2811.11 from any other subheading. 13. A change to subheading 2811.12 from any other subheading. 13A. A change to subheading 2811.19 from any other subheading, except from subheading 2811.12 or 2811.22. 14. A change to subheading 2811.21 from any other subheading. 15. A change to subheading 2811.22 from any other subheading, except from subheadings 2505.10, 2506.10 or 2811.19. 16. A change to subheadings 2811.29 through 2813.90 from any other subheading. 17. A change to heading 2814 from any other heading. 18. A change to subheadings 2815.11 through 2815.12 from any other subheading outside that group. 19. A change to subheadings 2815.20 through 2816.10 from any other subheading. 20. A change to subheading 2816.40 from any other subheading, except a change to oxide, hydroxide or peroxide of strontium from subheading 2530.90. 21. A change to heading 2817 from any other heading except from heading 2608. 22. A change to subheadings 2818.10 through 2818.30 from any other subheading, except from heading 2606 or subheading 2620.40. 23. A change to subheadings 2819.10 through 2819.90 from any other subheading. 24. A change to subheadings 2820.10 through 2820.90 from any other subheading, except from subheading 2530.90 or heading 2602. 25. A change to subheading 2821.10 from any other subheading. 26. A change to subheading 2821.20 from any other subheading, except from subheading 2530.30 or 2601.11 through 2601.20. 27. A change to heading 2822 from any other heading except from heading 2605. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.472 DR-CAFTA 28. A change to heading 2823 from any other heading. 29. A change to subheadings 2824.10 through 2824.90 from any other subheading, except from heading 2607. 30. A change to subheadings 2825.10 through 2825.40 from any other subheading. 31. A change to subheading 2825.50 from any other subheading, except from heading 2603. 32. A change to subheading 2825.60 from any other subheading, except from subheading 2615.10. 33. A change to subheading 2825.70 from any other subheading, except from subheading 2613.10. 34. A change to subheading 2825.80 from any other subheading, except from subheading 2617.10. 35. A change to subheading 2825.90 from any other subheading, provided that the good classified in subheading 2825.90 results from a chemical reaction. 36. A change to subheadings 2826.12 through 2833.19 from any other subheading. 37. A change to subheading 2833.21 from any other subheading, except from subheading 2530.20. 38. A change to subheadings 2833.22 through 2833.26 from any other subheading. 39. A change to subheading 2833.27 from any other subheading, except from subheading 2511.10. 40. A change to subheading 2833.29 from any other subheading, except from heading 2520. 41. A change to subheadings 2833.30 through 2833.40 from any other subheading. 42. A change to subheadings 2834.10 through 2834.29 from any other subheading. 43. A change to subheadings 2835.10 through 2835.25 from any other subheading. 44. A change to subheading 2835.26 from any other subheading, except from heading 2510. 45. A change to subheadings 2835.29 through 2835.39 from any other subheading. 46. [Rule deleted.] 47. A change to subheading 2836.20 from any other subheading, except from subheading 2530.90. 48. A change to subheadings 2836.30 through 2836.40 from any other subheading. 49. A change to subheading 2836.50 from any other subheading, except from heading 2509, subheading 2517.41 or 2517.49, heading 2521 or subheading 2530.90 50. A change to subheading 2836.60 from any other subheading, except from subheading 2511.20. 51. [Rule deleted.] 52. A change to subheading 2836.91 from any other subheading. 53. A change to subheading 2836.92 from any other subheading, except from subheading 2530.90. 54. (A) A change to commercial ammonium carbonate or other ammonium carbonates of subheading 2836.99 from any other subheading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.473 DR-CAFTA (B) A change to bismuth carbonate of subheading 2836.99 from any other subheading, except from subheading 2617.90; or (C) A change to lead carbonates of subheading 2836.99 from any other subheading, except from heading 2607; or (D) A change to other goods of subheading 2836.99 from any other subheading, provided that the good classified in subheading 2836.99 results from a chemical reaction. 55. A change to subheadings 2837.11 through 2837.20 from any other subheading. 56. [Rule deleted.] 57. A change to subheadings 2839.11 through 2839.19 from any other subheading outside that group. 58. A change to subheading 2839.90 from any other subheading. 59. A change to subheadings 2840.11 through 2840.20 from any other subheading outside that group, except from subheading 2528.10. 60. A change to subheading 2840.30 from any other subheading. 61. A change to subheading 2841.30 from any other subheading. 62. (A) A change to chromates of zinc or lead of subheading 2841.50 from any other subheading; or (B) A change to potassium dichromate of subheading 2841.50 from any other good of subheading 2841.50 or any other subheading; or (C) A change to other chromates, dichromates or peroxochromates of subheading 2841.50 from potassium dichromate of subheading 2841.50 or any other subheading, except from heading 2610. 63. A change to subheadings 2841.61 through 2841.69 from any other subheading outside that group. 64. A change to subheading 2841.70 from any other subheading, except from subheading 2613.90. 65. A change to subheading 2841.80 from any other subheading, except from heading 2611. 66. (A) A change to aluminates of subheading 2841.90 from any other subheading; or (B) A change to any other good of subheading 2841.90 from aluminates of subheading 2841.90 or from any other subheading, provided that the good classified in subheading 2841.90 results from a chemical reaction. 67. A change to subheading 2842.10 from any other subheading. 68. (A) A change to fulminates, cyanates or thiocyanates of subheading 2842.90 from any other subheading; or (B) A change to any other good of subheading 2842.90 from any other subheading, provided that the good classified in subheading 2842.90 results from a chemical reaction. 69. A change to subheading 2843.10 from any other subheading, except from headings 7106, 7108, 7110 or 7112. 70. A change to subheadings 2843.21 through 2843.29 from any other subheading. 71. A change to subheadings 2843.30 through 2843.90 from any other subheading, except from subheading 2616.90. 72. A change to subheading 2844.10 from any other subheading, except from subheading 2612.10. 73. A change to subheading 2844.20 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.474 DR-CAFTA 74. A change to subheading 2844.30 from any other subheading, except from subheading 2844.20. 75. A change to subheadings 2844.40 through 2844.50 from any other subheading. 76. A change to heading 2845 from any other heading. 77. A change to heading 2846 from any other heading, except from subheading 2530.90. 78. A change to heading 2847 from any other heading. 79. A change to subheadings 2849.10 through 2849.90 from any other subheading. 80. A change to heading 2850 from any other heading. 81. A change to heading 2852 from any other heading. 82. A change to heading 2853 from any other heading. Chapter 29. 1. A change to subheadings 2901.10 through 2901.29 from any other subheading, except from acyclic petroleum oils of heading 2710 or from subheadings 2711.13, 2711.14, 2711.19 or 2711.29. 2. A change to subheading 2902.11 from any other subheading. 3. A change to subheading 2902.19 from any other subheading, except from non-aromatic cyclic petroleum oils of subheadings 2707.50 or 2707.99 or heading 2710. 4. A change to subheading 2902.20 from any other subheading, except from subheading 2707.10, 2707.50 or 2707.99. 5. A change to subheading 2902.30 from any other subheading, except from subheading 2707.20, 2707.50 or 2707.99. 6. A change to subheadings 2902.41 through 2902.44 from any other subheading, except from subheading 2707.30, 2707.50 or 2707.99. 7. A change to subheading 2902.50 from any other subheading. 8. A change to subheading 2902.60 from any other subheading, except from subheading 2707.30, 2707.50 or 2707.99 or heading 2710. 9. A change to subheadings 2902.70 through 2902.90 from any other subheading, except from subheading 2707.50 or 2707.99 or heading 2710. 10. A change to subheadings 2903.11 through 2903.39 from any other subheading. 11. A change to subheadings 2903.71 through 2903.79 from any other subheading outside that group. 12. A change to subheadings 2903.81 through 2904.99 from any other subheading. 13. A change to subheadings 2905.11 through 2905.19 from any other subheading. 14. A change to subheadings 2905.22 through 2905.29 from any other subheading, except from subheading 1301.90, 3301.90 or 3805.90. 15. A change to subheadings 2905.31 through 2905.44 from any other subheading. 16. A change to subheading 2905.45 from any other subheading, except from heading 1520. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.475 DR-CAFTA 17. A change to subheadings 2905.49 through 2905.59 from any other subheading. 18. A change to subheading 2906.11 from any other subheading, except from subheadings 3301.24 or 3301.25. 19. A change to subheadings 2906.12 through 2906.13 from any other subheading. 20. [Rule deleted.] 21. (A) A change to terpineols of subheading 2906.19 from any other good, except from heading 3805; or (B) A change to any other good of subheading 2906.19 from pine oils of subheading 3805.90 or any other subheading, except from subheading 3301.90 or any other goods of subheading 3805.90. 22. A change to subheading 2906.21 from any other subheading. 23. A change to subheading 2906.29 from any other subheading, except from subheading 2707.60 or 3301.90. 24. A change to subheading 2907.11 from any other subheading, except from subheading 2707.60. 25. A change to subheadings 2907.12 through 2907.22 from any other subheading, except from subheading 2707.99. 26. A change to subheading 2907.23 from any other subheading. 27. A change to subheading 2907.29 from any other subheading, except from subheading 2707.99; or (A) A change to phenol-alcohols of subheading 2907.29 from any other good of subheading 2907.29; or (B) A change to any other good of subheading 2907.29 from phenol-alcohols of subheading 2907.29. 28. A change to heading 2908 from any other heading. 29. A change to subheadings 2909.11 through 2909.49 from any other subheading. 30. A change to subheading 2909.50 from any other subheading, except from subheading 3301.90. 31. A change to subheading 2909.60 from any other subheading. 32. A change to subheadings 2910.10 through 2910.90 from any other subheading. 33. A change to heading 2911 from any other heading. 34. A change to subheadings 2912.11 through 2912.12 from any other subheading. 35. A change to subheadings 2912.19 through 2912.49 from any other subheading, except from subheading 3301.90. 36. A change to subheadings 2912.50 through 2912.60 from any other subheading. 37. A change to heading 2913 from any other heading. 38. A change to subheadings 2914.11 through 2914.19 from any other subheading, except from subheading 3301.90. 39. A change to subheading 2914.22 from any other subheading. 40. A change to subheading 2914.23 from any other subheading, except from subheading 3301.90. 41. (A) A change to camphor of subheading 2914.29 from any other subheading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.476 DR-CAFTA (B) A change to any other good of subheading 2914.29 from any other subheading, except from subheading 3301.90 or 3805.90. 42. A change to subheadings 2914.31 through 2914.39 from any other subheading outside that group, except from subheading 3301.90. 43. A change to subheadings 2914.40 through 2914.79 from any other subheading, except from subheading 3301.90. 44. A change to subheadings 2915.11 through 2915.33 from any other subheading. 45. A change to any other good of subheading 2914.29 from any other subheading, except from subheading 3301.90 or 3805.90. 45A. (A) A change to isobutyl acetate or 2-ethoxyethyl acetate of subheading 2915.39 from any other subheading; or (B) A change to any other good of subheading 2915.39 from any other subheading except from subheading 3301.10. 46. A change to subheadings 2915.40 through 2915.90 from any other subheading. 47. A change to subheadings 2916.11 through 2916.20 from any other subheading. 48. A change to subheadings 2916.31 through 2916.39 from any other subheading, except from subheading 3301.90. 49. A change to subheadings 2917.11 through 2917.39 from any other subheading. 50. A change to subheadings 2918.11 through 2918.22 from any other subheading. 51. A change to subheading 2918.23 from any other subheading, except from subheading 3301.90. 52. A change to subheadings 2918.29 through 2918.30 from any other subheading. 53. A change tosubheadings 2918.91 through 2918.99 from any other subheading, except from subheading 3301.90. 54. A change to heading 2919 from any other heading. 55. A change to subheadings 2920.11 through 2926.90 from any other subheading. 56. A change to headings 2927 through 2928 from any other heading. 57. A change to subheadings 2929.10 through 2930.90 from any other subheading. 58. A change to heading 2931 from any other heading. 59. A change to subheadings 2932.11 through 2932.99 from any other subheading, except from subheading 3301.90. 60. A change to subheadings 2933.11 through 2934.99 from any other subheading. 61. A change to heading 2935 from any other heading. 62. A change to subheadings 2936.21 through 2936.29 from any other subheading. 63. (A) A change to unmixed provitamins of subheading 2936.90 from any other good of subheading 2936.90 or from any other subheading; or (B) A change to any other good of subheading 2936.90 from any other subheading, except from subheadings 2936.21 through 2936.29. 64. A change to headings 2937 through 2941 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.477 DR-CAFTA 65. A change to heading 2942 from any other chapter. Chapter 30. 1. A change to subheading 3001.20 through 3001.90 from any other subheading. 1A. A change to subheading 3002.11 through 3002.19 from any other subheading outside that group. 1B. A change to subheading 3002.20 through 3003.39 from any other subheading. 1C. A change to subheading 3003.41 through 3003.49 from any other subheading outside that group. 1D. A change to subheading 3003.60 through 3003.90 from any other subheading. 2. A change to heading 3004 from any other heading, except from heading 3003. 3. A change to subheading 3005.10 through 3006.70 from any other subheading. 4. A change tosubheadings 3006.91 through 3006.92 from any other subheading. Chapter 31. 1. A change to heading 3101 from any other heading. 2. A change to subheadings 3102.10 through 3102.80 from any other subheading. 3. (A) A change to calcium cyanamide of subheading 3102.90 from any other good of subheading 3102.90 or any other subheading; or (B) A change to any other good of subheading 3102.90 from calcium cyanamide of subheading 3102.90 or any other subheading. 4. A change to subheadings 3103.11 through 3103.19 from any other subheading outside that group. 5. (A) A change to basic slag of subheading 3103.90 from any other good of subheading 3103.90 or any other subheading; or (B) A change to any other good of subheading 3103.90 from basic slag of subheading 3103.90 or any other subheading. 6. A change to subheadings 3104.20 through 3104.30 from any other subheading. 7. (A) A change to carnallite, sylvite or other crude natural potassium salts of subheading 3104.90 from any other good of subheading 3104.90 or any other subheading; or (B) A change to any other good of subheading 3104.90 from carnallite, sylvite or other crude natural potassium salts of subheading 3104.90 or any other subheading. 8. A change to subheadings 3105.10 through 3105.90 from any other subheading. Chapter 32. 1. A change to subheadings 3201.10 through 3202.90 from any other subheading. 2. A change to heading 3203 from any other heading. 3. A change to subheadings 3204.11 through 3204.17 from any other subheading. 4. A change to subheading 3204.19 from any other subheading, except from subheadings 3204.11 through 3204.17. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.478 DR-CAFTA 5. A change to subheadings 3204.20 through 3204.90 from any other subheading. 6. A change to heading 3205 from any other chapter. 7. A change to subheadings 3206.11 through 3206.42 from any other subheading outside that group. 8. (A) A change to concentrated dispersions of pigments in plastics materials of subheading 3206.49 from any other chapter; or (B) A change to pigments or preparations based on cadmium compounds of subheading 3206.49 from any other good, except from pigments or preparations based on hexacyanoferrates of subheading 3206.49 or subheadings 3206.11 through 3206.42; or (C) A change to pigments or preparations based on hexacyanoferrates of subheading 3206.49 from any other good, except from pigments and preparations based on cadmium compounds of subheading 3206.49 or subheadings 3206.11 through 3206.42; or (D) A change to any other good of subheading 3206.49 from any other subheading. 9. A change to subheading 3206.50 from any other subheading. 10. A change to heading 3207 from any other chapter. 11. A change to headings 3208 through 3211 from any other heading. 12. A change to heading 3212 from any other chapter. 13. A change to headings 3213 through 3214 from any other heading. 14. A change to heading 3215 from any other chapter. Chapter 33. 1. A change to subheadings 3301.12 through 3301.13 from any other subheading. 1A. (A) A change to essential oils of bergamot or lime of subheading 3301.19 from any other good of subheading 3301.19; or (B) A change to any other good of subheading 3301.19 from essential oils of bergamot or lime of subheading 3301.19 or from any other subheading. 1B. A change to subheadings 3301.24 through 3301.25 from any other subheading. 1C. (A) A change to essential oils of geranium, jasmine, lavender, lavandin or vetiver of subheading 3301.29 from any other good of subheading 3301.29; or (B) A change to any other good of subheading 3301.29 from essential oils of geranium, of jasmine, of lavender, of lavandin, or of vetiver of subheading 3301.29 or from any other subheading. 1D. A change to subheadings 3301.30 through 3301.90 from any other subheading. 2. A change to heading 3302 from any other heading, except from headings 2207 or 2208. 3. A change to heading 3303 from any other heading. 4. A change to subheading 3304.10 through 3306.10 from any other subheading. 5. A change to subheading 3306.20 from any other subheading, except from chapter 54. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.479 DR-CAFTA 6. A change to subheadings 3306.90 through 3307.90 from any other subheading. Chapter 34. 1. A change to heading 3401 from any other heading. 2. A change to subheading 3402.11 from any other subheading. 3. A change to subheadings 3402.12 through 3402.19 from any other subheading. 4. A change to subheading 3402.20 from any other subheading, except from subheading 3402.90. 5. A change to subheading 3402.90 from any other subheading. 6. A change to subheadings 3403.11 through 3403.19 from any other subheading, except from headings 2710 or 2712. 7. A change to subheadings 3403.91 through 3403.99 from any other subheading. 8. A change to subheading 3404.20 from any other subheading. 8A. (A) A change to artificial waxes or prepared waxes of chemically modified lignite of subheading 3404.90 from any other good of subheading 3404.90 or from any other subheading; or (B) A change to any other good of subheading 3404.90 from any other subheading. 8B. A change to subheadings 3405.10 through 3505.90 from any other subheading. 9. A change to headings 3406 through 3407 from any other heading. Chapter 35. 1. A change to subheadings 3501.10 through 3501.90 from any other subheading. 2. A change to subheadings 3502.11 through 3502.19 from any other subheading outside that group, except from heading 0407. 3. A change to subheadings 3502.20 through 3502.90 from any other subheading. 4. A change to headings 3503 through 3504 from any other heading. 5. A change to subheadings 3505.10 through 3505.20 from any other subheading. 6. A change to heading 3506 from any other heading. 7. A change to subheadings 3507.10 through 3507.90 from any other subheading. Chapter 36. 1. A change to headings 3601 through 3606 from any other heading. Chapter 37. 1. A change to headings 3701 through 3703 from any other heading outside that group. 2. A change to headings 3704 through 3706 from any other heading. 3. A change to subheadings 3707.10 through 3707.90 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.480 DR-CAFTA Chapter 38. 1. A change to subheading 3801.10 from any other subheading. 2. A change to subheading 3801.20 from any other subheading, except from heading 2504 or subheading 3801.10. 3. A change to subheading 3801.30 from any other subheading. 4. A change to subheading 3801.90 from any other subheading, except from heading 2504. 5. A change to headings 3802 through 3804 from any other heading. 6. A change to heading 3805 from any other heading. 7. A change to subheadings 3806.10 through 3806.90 from any other subheading. 8. A change to heading 3807 from any other heading. 9. A change to subheading 3808.52 through 3808.59 from any other subheading outside that group provided that 50 percent by weight of the active ingredient or ingredients is originating. 9A. A change to subheading 3808.61 through 3808.99 from any other subheading provided that 50 percent by weight of the active ingredient or ingredients is originating. 10. A change to subheading 3809.10 from any other subheading, except from subheading 3505.10. 11. A change to subheadings 3809.91 through 3809.93 from any other subheading. 12. A change to headings 3810 through 3816 from any other heading. 13. (A) A change to heading 3817 from any other heading, except from subheading 2902.90; or (B) A change to mixed alkylbenzenes of heading 3817 from mixed alkylnaphthalenes of heading 3817; or (C) A change to mixed alkylnapththalenes of heading 3817 from mixed alkylbenzenes of heading 3817. 14. A change to heading 3818 from any other heading. 15. A change to heading 3819 from any other heading, except from heading 2710. 16. A change to heading 3820 from any other heading, except from subheading 2905.31. 17. A change to heading 3821 from any other heading. 18. A change to heading 3822 from any other heading, except from subheadings 3002.10 or 3502.90 or heading 3504. 19. A change to subheadings 3823.11 through 3823.13 from any other subheading, except from heading 1520. 20. A change to subheading 3823.19 from any other subheading. 21. A change to subheading 3823.70 from any other subheading, except from heading 1520. 22. A change to subheading 3824.10 from any other subheading. 23. A change to subheading 3824.30 from any other subheading, except from heading 2849. 24. A change to subheadings 3824.40 through 3824.60 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.481 DR-CAFTA 25. A change to subheadings 3824.71 through 3824.99 from any other subheading. 26. A change to heading 3825 from any other chapter, except from chapters 28 through 37, 40 or 90. 27. A change to heading 3826 from any other heading. Chapter 39. 1. A change to headings 3901 through 3915 from any other heading, provided that the originating polymer content is not less than 50 percent by weight of the total polymer content. Note: The following tariff classification rules 1A through 1E for headings 3901 through 3915 shall also apply with respect to goods of Dominican Republic for a period of two years after the date of entry into force of the Agreement specified in subdivision (a) of this note as between Dominican Republic and the United States, after which period this note and tariff classification rules 1A through 1E below shall be deleted from the tariff schedule. 1A. A change to subheadings 3903.20 through 3903.90 from any other heading, provided there is a regional value content of not less than 35 percent when the build-down method is used. 1B. A change to subheadings 3904.21 through 3904.40 from any other heading, provided there is a regional value content of not less than 35 percent when the build-down method is used. 1C. A change to subheadings 3905.12 through 3905.29 from any other heading, provided there is a regional value content of not less than 35 percent when the build-down method is used. 1D. A change to subheading 3906.90 from any other heading, provided there is a regional value content of not less than 35 percent when the build-down method is used. 1E. A change to subheadings 3907.50 through 3907.99 from any other heading, provided there is a regional value content of not less than 35 percent when the build-down method is used. 2. A change to subheadings 3916.10 through 3918.90 from any other subheading. 3. A change to subheadings 3919.10 through 3919.90 from any other subheading outside that group. 4. (A) A change to subheadings 3920.10 through 3920.99 from any other subheading; or (B) No change in tariff classification is required, provided there is a regional value content of not less than: (i) 25 percent when the build-up method is used, or (ii) 30 percent when the build-down method is used. 5. A change to subheadings 3921.11 through 3921.90 from any other subheading. 6. A change to headings 3922 through 3926 from any other heading. Chapter 40. 1. (A) A change to subheadings 4001.10 through 4001.30 from any other chapter; or (B) A change to subheadings 4001.10 through 4001.30 from any other subheading, provided there is a regional value content of not less than 30 percent when the build-down method is used. 2. (A) A change to headings 4002 through 4006 from any other heading, except from heading 4001; or (B) A change to headings 4002 through 4006 from heading 4001 or from any other heading, provided there is a regional value content of not less than 30 percent when the build-down method is used. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.482 DR-CAFTA 3. A change to headings 4007 through 4017 from any other heading. Chapter 41. 1. (A) A change to hides or skins of heading 4101 that have undergone a reversible tanning (including a pre-tanning) process, from any other good of heading 4101 or from any other chapter; or (B) A change to any other good of heading 4101 from any other chapter. 2. (A) A change to hides or skins of heading 4102 that have undergone a reversible tanning (including a pre-tanning) process, from any other good of heading 4102 or from any other chapter; or (B) A change to any other good of heading 4102 from any other chapter. 3. (A) A change to hides or skins of heading 4103 that have undergone a reversible tanning (including a pre-tanning) process, from any other good of heading 4103 or from any other chapter; or (B) A change to any other good of heading 4103 from any other chapter. 4. A change to subheadings 4104.11 through 4104.49 from any other subheading. 5. (A) A change to heading 4105 from any other heading, except from hides or skins of heading 4102 that have undergone a reversible tanning (including a pre-tanning) process or from heading 4112; or (B) A change to heading 4105 from wet blues of subheading 4105.10. 6. (A) A change to heading 4106 from any other heading, except from hides or skins of heading 4103 that have undergone a reversible tanning (including a pre-tanning) process or from heading 4113; or (B) A change to heading 4106 from wet blues of subheadings 4106.21, 4106.31 or 4106.91. 7. A change to heading 4107 from any other heading. 8. (A) A change to heading 4112 from any other heading, except from hides or skins of heading 4102 that have undergone a reversible tanning (including a pre-tanning) process or from heading 4105; or (B) A change to heading 4112 from wet blues of subheading 4105.10. 9. (A) A change to heading 4113 from any other heading except from hides or skins of heading 4103 that have undergone a reversible tanning (including a pre-tanning) process or from heading 4106; or (B) A change to heading 4113 from wet blues of subheadings 4106.21, 4106.31 or 4106.90. 10. A change to subheadings 4114.10 through 4115.20 from any other subheading. Chapter 42. 1. A change to heading 4201 from any other heading. 2. A change to subheading 4202.11 from any other chapter. Subheading rule: The provisions of subdivision (d)(vi) of this note apply to this subheading. 3. A change to subheading 4202.12 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 4. A change to subheadings 4202.19 through 4202.21 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.483 DR-CAFTA Subheading rule: The provisions of subdivision (d)(vi) of this note apply to this subheading. 5. A change to subheading 4202.22 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 6. A change to subheadings 4202.29 through 4202.31 from any other chapter. Subheading rule: The provisions of subdivision (d)(vi) of this note apply to this subheading. 7. A change to subheading 4202.32 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 8. A change to subheadings 4202.39 through 4202.91 from any other chapter. Subheading rule: The provisions of subdivision (d)(vi) of this note apply to this subheading. 9. A change to subheading 4202.92 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 10. A change to subheading 4202.99 from any other chapter. 11. A change to subheadings 4203.10 through 4203.29 from any other chapter. 12. A change to subheadings 4203.30 through 4203.40 from any other heading. 13. (A) A change to articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses of heading 4205 from any other good of heading 4205 or from any other heading; or (B) A change to any other good of heading 4205 from articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses of heading 4205 or from any other heading. 14. A change to heading 4206 from any other heading. Chapter 43. 1. A change to heading 4301 from any other chapter. 2. A change to headings 4302 through 4304 from any other heading. Chapter 44. 1. A change to headings 4401 through 4421 from any other heading. Chapter 45. 1. A change to headings 4501 through 4504 from any other heading. Chapter 46. 1. A change to heading 4601 from any other chapter. 2. A change to heading 4602 from any other heading. Chapter 47. 1. A change to headings 4701 through 4707 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.484 DR-CAFTA Chapter 48. 1. A change to headings 4801 through 4807 from any other chapter. 2. A change to heading 4808 from any other heading. 3. A change to heading 4809 from any other chapter. 4. A change to headings 4810 through 4811 from any other heading. 5. A change to headings 4812 through 4817 from any other heading outside that group. 6. A change to subheadings 4818.10 through 4818.30 from any other heading, except from heading 4803. 7. A change to subheadings 4818.50 through 4818.90 from any other heading. 8. A change to headings 4819 through 4822 from any heading outside that group. 9. (A) A change to floor coverings on a base of paper or of paperboard, whether or not cut to size, of subheading 4823.90 from any other good of heading 4823 or any other heading, except from headings 4812 through 4817; or (B) A change to any other good of heading 4823 from floor coverings on a base of paper or of paperboard, whether or not cut to size, of subheading 4823.90; or (C) A change to any other good of heading 4823 from any other heading. Chapter 49. 1. A change to headings 4901 through 4911 from any other chapter. Chapter 50. 1. A change to headings 5001 through 5003 from any other chapter. 2. A change to headings 5004 through 5006 from any heading outside that group. 3. A change to heading 5007 from any other heading. Chapter 51. 1. A change to headings 5101 through 5105 from any other chapter. 2. A change to headings 5106 through 5110 from any heading outside that group. 3. A change to headings 5111 through 5113 from any heading. Chapter 52. 1. A change to headings 5201 through 5207 from any other chapter, except from headings 5401 through 5405 or 5501 through 5507. 2. A change to headings 5208 through 5212 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404 or 5509 through 5510. Chapter 53. 1. A change to headings 5301 through 5305 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.485 DR-CAFTA 2. A change to headings 5306 through 5308 from any heading outside that group. 3. A change to headings 5309 through 5311 from any heading outside that group. Chapter 54. 1. A change to headings 5401 through 5406 from any other chapter, except from headings 5201 through 5203 or 5501 through 5507. 2. A change to tariff items 5407.61.11, 5407.61.21 or 5407.61.91 from tariff items 5402.47.10 or 5402.52.10, or from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. 3. A change to any other tariff item of heading 5407 from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. 4. A change to heading 5408 from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. Chapter 55. 1. A change to headings 5501 through 5511 from any other chapter, except from headings 5201 through 5203 or 5401 through 5405. 2. A change to headings 5512 through 5516 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404 or 5509 through 5510. Chapter 56. 1. A change to headings 5601 through 5609 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311 or chapters 54 through 55. Chapter 57. 1. A change to headings 5701 through 5705 from any other chapter, except from headings 5111 through 5113 or 5204 through 5212, chapter 54 or headings 5508 through 5516. Chapter 58. 1. A change to subheading 5801.10 through 5806.10 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311 or chapters 54 through 55. 2. A change to subheading 5806.20 from any other chapter except from headings 5208 through 5212, 5407 through 5408 or 5512 through 5516. 3. A change to subheading 5806.31 through 5811.00 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311 or chapters 54 through 55. Chapter 59. 1. A change to heading 5901 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. 2. A change to heading 5902 from any other heading, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311 or chapters 54 through 55. 3. A change to headings 5903 through 5908 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.486 DR-CAFTA 4. A change to heading 5909 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, chapter 54 or headings 5512 through 5516. 5. A change to heading 5910 from any other heading, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311 or chapters 54 through 55. 6. A change to heading 5911 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311 or 5407 through 5408 or 5512 through 5516. Chapter 60. 1. A change to heading 6001 from any other chapter, except from headings 5111 through 5113, chapter 52, headings 5310 through 5311 or chapters 54 through 55. 2. A change to heading 6002 from any other chapter. 3. A change to headings 6003 through 6006 from any other chapter, except from headings 5111 through 5113, chapter 52, headings 5310 through 5311 or chapters 54 through 55. Chapter 61. Chapter rule 1. Except for fabrics classified in tariff items 5408.22.10, 5408.23.11, 5408.23.21 or 5408.24.10, the fabrics identified in the following headings and subheadings, when used as visible lining material in certain men's and women's suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers and similar articles, must be both formed from yarn and finished in the territory of one or more of the parties to the Agreement: 5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.35 through 6005.44 or 6006.10 through 6006.44. Chapter rule 2: For purposes of determining whether a good of this chapter is originating, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. If the rule requires that the good must also satisfy the tariff change requirements for visible lining fabrics listed in chapter rule 1 to this chapter, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings. Chapter rule 3: Notwithstanding chapter rule 2 to this chapter, a good of this chapter, other than a good of subheading 6102.20, tariff item 6102.90.90 (for goods subject to cotton restraints), 6104.13.20, 6104.19.15, 6104.19.60 (for jackets imported as parts of suits), 6104.19.80 (for jackets imported as parts of suits and subject to cotton restraints), 6104.19.80 (for goods subject to man-made fiber restraints), 6104.22.00 (for garments described in heading 6102 or jackets and blazers described in heading 6104), 6104.29.20 (for garments described in heading 6102 or jackets and blazers described in heading 6104, the foregoing subject to cotton restraints), subheading 6104.32, tariff item 6104.39.20 (for goods subject to cotton restraints), 6112.11.00 (for women’s or girls’ garments described in headings 6101 or 6102), 6113.00.90 (for coats and jackets of cotton, for women or girls) or 6117.90.90 (for coats and jackets of cotton), containing fabrics of subheading 5806.20 or heading 6002 shall be considered originating only if such fabrics are both formed from yarn and finished in the territory of one or more of the parties to the Agreement. Chapter rule 4: Notwithstanding chapter rule 2 to this chapter, a good of this chapter, other than a good of subheading 6102.20, tariff item 6102.90.90 (for goods subject to cotton restraints), 6104.13.20, 6104.19.15, 6104.19.60 (for jackets imported as parts of suits), 6104.19.80 (for jackets imported as parts of suits and subject to cotton restraints or for goods subject to man-made fiber restraints), 6104.22.00 (for garments described in heading 6102 or jackets and blazers described in heading 6104), 6104.29.20 (for garments described in heading 6102 or jackets and blazers described in heading 6104, the foregoing subject to cotton restraints), subheading 6104.32, tariff item 6104.39.20 (for goods subject to cotton restraints), 6112.11.00 (for women’s or girls’ garments described in headings 6101 or 6102), 6113.00.90 (for coats and jackets of cotton, for women or girls) or 6117.90.90 (for coats and jackets of cotton), containing sewing thread of heading 5204, 5401, or 5508 or yarn of heading 5402 used as sewing thread, shall <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.487 DR-CAFTA be considered originating only if such sewing thread or yarn is both formed and finished in the territory of one or more of the parties to the Agreement. Chapter rule 5. Notwithstanding chapter rule 2, a good of this chapter, other than a good of subheading 6102.20, tariff item 6102.90.90 (for goods subject to cotton restraints), 6104.13.20, 6104.19.15, 6104.19.60 (for jackets imported as parts of suits), 6104.19.80 (for jackets imported as parts of suits and subject to cotton restraints or for goods subject to man-made fiber restraints), 6104.22.00 (for garments described in heading 6102 or jackets and blazers described in heading 6104), 6104.29.20 (for garments described in heading 6102 or jackets and blazers described in heading 6104, the foregoing subject to cotton restraints), subheading 6104.32, tariff item 6104.39.20 (for goods subject to cotton restraints), 6112.11.00 (for women’s or girls’ garments described in headings 6101 or 6102), 6113.00.90 (for coats and jackets of cotton, for women or girls) or 6117.90.90 (for coats and jackets of cotton), that contains a pocket or pockets shall be considered originating only if the pocket bag fabric has been formed and finished in the territory of one or more of the parties to the Agreement from yarn wholly formed in the territory of one or more of the parties to the Agreement. Chapter rule 6. Notwithstanding chapter rules 1, 3, 4 or 5 to this chapter, an apparel good of chapter 61 shall be considered originating regardless of the origin of any visible lining fabric described in chapter rule 1 to this chapter, narrow elastic fabrics as described in chapter rule 3 to this chapter, sewing thread or yarn of heading 5402 used as sewing thread described in chapter rule 4 to this chapter or pocket bag fabric described in chapter rule 5 to this chapter, provided such material is listed in U.S. note 20 to subchapter XXII of chapter 98 and the good meets all other applicable requirements for preferential tariff treatment under this note. 1. A change to subheadings 6101.20 through 6101.30 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 2. (A) A change to goods of wool or fine animal hair of subheading 6101.90 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, or 6001 through 6006, provided that: [Compiler's note: (i) and (ii) below are subordinate to this paragraph (A).] (i) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (ii) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61; or (B) A change to any other good of subheading 6101.90 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 3. A change to subheading 6102.10 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties, and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 3A. A change to subheading 6102.20 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 3B. A change to subheading 6102.30 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties, and <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.488 DR-CAFTA (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 4. A change to goods subject to cotton restraints of tariff item 6102.90.90 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 4A. A change to any other good of subheading 6102.90 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 5. (A) A change to tariff items 6103.10.70 or 6103.10.90 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. (B) A change to any other tariff item of subheading 6103.10 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, heading 5508 through 5516 or 6001 through 6006, provided that: (1) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (2) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 6. [Rule deleted.] 7. [Rule deleted.] 8. A change to subheadings 6103.22 through 6103.29 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (B) with respect to a garment described in heading 6101 or a jacket or a blazer described in heading 6103, of wool, fine animal hair, cotton, or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 to chapter 61. 9. A change to subheadings 6103.31 through 6103.33 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 to chapter 61. 10. A change to tariff items 6103.39.40 or 6103.39.80 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 11. A change to any other tariff item of subheading 6103.39 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 to chapter 61. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.489 DR-CAFTA 12. A change to subheadings 6103.41 through 6103.49 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 13. [Rule deleted.] 13A. [Rule deleted.] 13B. [Rule deleted.] 13C. A change to tariff item 6104.13.20 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 13D. A change to any other tariff item of subheading 6104.13 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties, and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 14. A change to tariff item 6104.19.40 or 6104.19.80 (except jackets imported as parts of suits and subject to cotton restraints and except goods subject to man-made fiber restraints) from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 14A. A change to tariff items 6104.19.15, 6104.19.60 or 6104.19.80 (for jackets imported as parts of suits and subject to cotton restraints or for goods subject to man-made fiber restraints) from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 15. A change to any other tariff item of subheading 6104.19 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 to chapter 61. 16. [Rule deleted.] 16A. A change to garments described in heading 6102 or to jackets and blazers described in heading 6104 and subject to cotton restraints, imported as parts of ensembles of subheading 6104.22 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 16B. A change to any other good of subheading 6104.22 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties, and (b) with respect to a garment described in heading 6102, a jacket or a blazer described in heading 6104, or a skirt described in heading 6104, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 16C. A change to subheading 6104.23 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.490 DR-CAFTA (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties, and (b) with respect to a garment described in heading 6102, a jacket or a blazer described in heading 6104, or a skirt described in heading 6104, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 16D. A change to garments described in heading 6102 or to jackets and blazers described in heading 6104 and subject to cotton restraints, imported as parts of ensembles of subheading 6104.29 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 16E. A change to any other good of subheading 6104.29 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties, and (b) with respect to a garment described in heading 6102, a jacket or a blazer described in heading 6104, or a skirt described in heading 6104, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 17. A change to subheading 6104.31 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties, and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 17A. A change to subheading 6104.32 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 17B. A change to subheading 6104.33 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties, and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 18. A change to subheading 6104.39.20 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 18A. A change to garments described in heading 6102 or to jackets and blazers described in heading 6104 and subject to cotton restraints, imported as parts of ensembles of tariff item 6104.39.20 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 19. A change to any other good of subheading 6104.39 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 to chapter 61. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.491 DR-CAFTA 20. A change to subheadings 6104.41 through 6104.49 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 21. A change to subheadings 6104.51 through 6104.53 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6101 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 to chapter 61. 22. A change to tariff items 6104.59.40 or 6104.59.80 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 23. A change to any other tariff item of subheading 6104.59 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 to chapter 61. 24. A change to subheadings 6104.61 through 6104.69 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 25. A change to headings 6105 through 6111 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. [TCRs 26 through 32 deleted] 33. A change to women’s or girls’ garments described in heading 6102 imported as parts of track suits of tariff item 6112.11.00 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 33A. A change to any other good of tariff item 6112.11.00 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 33B. A change to subheadings 6112.12 through 6112.19 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 34. A change to subheading 6112.20 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (B) with respect to a garment described in headings 6101, 6102, 6201 or 6202, of wool, fine animal hair, cotton or man-made fibers, imported as part of a ski-suit of this subheading, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 to chapter 61. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.492 DR-CAFTA 35. A change to subheadings 6112.31 through 6112.49 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 36. A change to coats or jackets of cotton, for women or girls, of tariff item 6113.00.90 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 37. A change to any other good of heading 6113 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 38. A change to headings 6114 through 6116 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 39. A change to subheadings 6117.10 through 6117.80 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 40. A change to coats or jackets of cotton of tariff item 6117.90.90 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 41. A change to any other good of subheading 6117.90 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. Chapter 62. Chapter rule 1: Except for fabrics classified in tariff item 5408.22.10, 5408.23.11, 5408.23.21 or 5408.24.10, the fabrics identified in the following headings and subheadings, when used as visible lining material in certain men's and women's suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers and similar articles, other than men’s and boys’ and women’s and girls’ suits, trousers, suit-type jackets and blazers, vests and women’s and girls’ skirts of wool fabric, of subheadings 6203.11, 6203.31, 6203.41, 6204.11, 6204.31, 6204.51, 6204.61, 6211.39 or 6211.49, provided that such goods are not made of carded wool fabric or made from wool yarn having an average fiber diameter of less than or equal to 18.5 microns, must be both formed from yarn and finished in the territory of one or more of the parties to the Agreement: 5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.35 through 6005.44, or 6006.10 through 6006.44. Chapter rule 2: For purposes of determining whether a good of this chapter is originating, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. If the rule requires that the good must also satisfy the tariff change requirements for <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.493 DR-CAFTA visible lining fabrics listed in chapter rule 1, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings. Chapter rule 3: Notwithstanding chapter rule 2 to this chapter, a good of this chapter, other than-- (a) a good of headings 6207 through 6208 (for boxers, pajamas and sleepwear only), subheading 6204.23, 6204.29, 6204.32, 6212.10, tariff item 6202.12.20, 6202.19.90 (for goods subject to cotton restraints), 6202.91.15 or 6202.91.60 (for goods for women), 6202.92.05, 6202.92.12 or 6202.92.90 (other than padded, sleeveless jackets without attachments for sleeves), 6202.92.30, 6202.93.45, 6202.99.15 (for goods subject to cotton restraints), 6202.99.80, 6203.39.90 (for goods subject to wool restraints), 6204.12.00 (for jackets imported as parts of suits), 6204.13.20, 6204.19.20, 6204.19.80 (for jackets imported as parts of suits and subject to cotton restraints, or for goods subject to man-made fiber restraints), 6204.22.30 (for garments described in heading 6202, or for jackets and blazers described in heading 6204), 6204.33.20, 6204.39.80, 6204.42.30 (for garments for girls, other than of corduroy), 6204.43.40 (for garments for girls), 6204.44.40 (for garments for girls), 6205.20.20 (for dress shirts for men, with two or more colors in the warp and/or the filling, each with collar and sleeve size stated in inches, without dual collar sizing, the foregoing individually packaged with chipboards, pins, jett clips, individual polybags and hang tags ready for retail sale), 6205.30.20 (for dress shirts for men, with two or more colors in the warp and/or the filling, each with collar and sleeve size stated in inches, without dual collar sizing, the foregoing individually packaged with chipboards, pins, jett clips, individual polybags and hang tags ready for retail sale), 6209.20.10, 6210.30.90 (for garments other than of linen), 6210.50.22 (for anoraks), 6210.50.80, 6211.20.15 (for anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets), for women or girls, of cotton, imported as parts of ski suits), 6211.20.58 (for goods of cotton), 6211.49.15 (for jackets and jacket-type garments excluded from heading 6202), 6211.42.05 or 6211.42.10 (for track suits, other than trousers, or for jackets and jacket-type garments excluded from heading 6202), 6211.49.60, or 6217.90.90 (for coats and jackets, of cotton); or (b) men’s and boys’ and women’s and girls’ suits, trousers, suit-type jackets and blazers, vests, and women’s and girls’ skirts of wool fabric, of subheadings 6203.11, 6203.31, 6203.41, 6204.11, 6204.31, 6204.51, 6204.61, 6211.39, or 6211.49, provided that such goods are not made of carded wool fabric or made from wool yarn having an average fiber diameter of less than or equal to 18.5 microns, containing fabrics of heading 6002 or subheading 5806.20 shall be considered originating only if such fabrics are both formed from yarn and finished in the territory of one or more of the parties to the Agreement. Chapter rule 4. Notwithstanding chapter rule 2, a good of this chapter, other than-- (a) a good of headings 6207 through 6208 (for boxers, pajamas, and sleepwear only), subheading 6204.23, 6204.29, 6204.32, 6212.10, tariff item 6202.12.20, 6202.19.90 (for goods subject to cotton restraints), 6202.91.15 or 6202.91.60 (for goods for women), 6202.92.05, 6202.92.12 or 6202.92.90 (other than padded, sleeveless jackets without attachments for sleeves), 6202.92.30, 6202.93.45, 6202.99.15 (for goods subject to cotton restraints), 6202.99.80, 6203.39.90 (for goods subject to wool restraints), 6204.12.00 (for jackets imported as parts of suits), 6204.13.20, 6204.19.20, 6204.19.80 (for jackets imported as parts of suits and subject to cotton restraints, or for goods subject to man-made fiber restraints), 6204.22.30 (for garments described in heading 6202, or for jackets and blazers described in heading 6204), 6204.33.20, 6204.39.80, 6204.42.30 (for garments for girls, other than of corduroy), 6204.43.40 (for garments for girls), 6204.44.40 (for garments for girls), 6205.20.20 (for dress shirts for men, with two or more colors in the warp and/or the filling, each with collar and sleeve size stated in inches, without dual collar sizing, the foregoing individually packaged with chipboards, pins, jett clips, individual polybags and hang tags ready for retail sale), 6205.30.20 (for dress shirts for men, with two or more colors in the warp and/or the filling, each with collar and sleeve size stated in inches, without dual collar sizing, the foregoing individually packaged with chipboards, pins, jett clips, individual polybags and hang tags each for retail sale), 6209.20.10, 6210.30.90 (for garments other than of linen), 6210.50.22 (for anoraks), 6210.50.80, 6211.20.15 (for anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets), for women or girls, of cotton, imported as parts of ski suits), 6211.20.58 (for goods of cotton), 6211.49.15 or 6211.49.60 (for jackets and jacket-type garments excluded from heading 6202), 6211.42.05 or 6211.42.10 (for track suits, other than trousers, or for jackets and jacket-type garments excluded from heading 6202) or 6217.90.90 (for coats and jackets, of cotton); or (b) men’s and boys’ and women’s and girls’ suits, trousers, suit-type jackets and blazers, vests and women’s and girls’ skirts of wool fabric, of subheadings 6203.11, 6203.31, 6203.41, 6204.11, 6204.31, 6204.51, 6204.61, 6211.39 or 6211.49, provided that such goods are not made of carded wool fabric or made from wool yarn having an average fiber diameter of less than or equal to 18.5 microns, <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.494 DR-CAFTA containing sewing thread of heading 5204, 5401 or 5508 or yarn of heading 5402 used as sewing thread shall be considered originating only if such sewing thread or yarn is both formed and finished in the territory of one or more of the parties to the Agreement. Chapter Rule 5. Notwithstanding chapter rule 2, a good of this chapter, other than-- (a) a good of headings 6207 through 6208 (for boxers, pajamas, and sleepwear only), subheading 6204.23, 6204.29, 6204.32, 6212.10, tariff item 6202.12.20, 6202.19.90 (for goods subject to cotton restraints), 6202.91.15 or 6202.91.60 (for goods for women), 6202.92.05, 6202.92.12 or 6202.92.90 (for goods other than padded, sleeveless jackets without attachments for sleeves), 6202.92.30, 6202.93.45, 6202.99.15 (for goods subject to cotton restraints), 6202.99.80, 6203.39.90 (for goods subject to wool restraints), 6204.12.00 (for jackets imported as parts of suits), 6204.13.20, 6204.19.20, 6204.19.80 (for jackets imported as parts of suits and subject to cotton restraints, or for goods subject to man-made fiber restraints), 6204.22.30 (for garments described in heading 6202, or for jackets and blazers described in heading 6204), 6204.33.20, 6204.39.80, 6204.42.30 (for garments for girls, other than of corduroy), 6204.43.40 (for garments for girls), 6204.44.40 (for garments for girls), 6205.20.20 (for dress shirts for men, with two or more colors in the warp and/or the filling with two or more colors in the warp and/or the filling, each with collar and sleeve size stated in inches, without dual collar sizing, the foregoing individually packaged with chipboards, pins, jett clips, individual polybags and hang tags ready for retail sale), 6205.30.20 (for dress shirts for men, with two or more colors in the warp and/or the filling, each with collar and sleeve size stated in inches, without dual collar sizing, the foregoing individually packaged with chipboards, pins, jett clips, individual polybags and hang tags ready for retail sale), 6209.20.10, 6210.30.90 (for garments other than of linen), 6210.50.22 (for anoraks), 6210.50.80, 6211.20.15 (for anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets), for women or girls, of cotton, imported as parts of ski suits), 6211.20.58 (for goods of cotton), 6211.49.15 or 6211.49.60 (for jackets and jacket-type garments excluded from heading 6202), 6211.42.05 or 6211.42.10 (for track suits, other than trousers, or for jackets and jacket-type garments excluded from heading 6202) or 6217.90.90 (for coats and jackets, of cotton); or (b) men’s and boys’ and women’s and girls’ suits, trousers, suit-type jackets and blazers, vests and women’s and girls’ skirts of wool fabric, of subheadings 6203.11, 6203.31, 6203.41, 6204.11, 6204.31, 6204.51, 6204.61, 6211.39 or 6211.49, provided that such goods are not made of carded wool fabric or made from wool yarn having an average fiber diameter of less than or equal to 18.5 microns, that contains a pocket or pockets shall be considered originating only if the pocket bag fabric has been formed and finished in the territory of one or more of the parties to the Agreement from yarn wholly formed in the territory of one or more of the parties to the Agreement. Chapter rule 6: Notwithstanding chapter rules 1, 3, 4 or 5 to this chapter, an apparel good of chapter 62 shall be considered originating regardless of the origin of any visible lining fabric described in chapter rule 1 to this chapter, narrow elastic fabrics as described in chapter rule 3 to this chapter, sewing thread or yarn of heading 5402 used as sewing thread described in chapter rule 4 to this chapter or pocket bag fabric described in chapter rule 5, provided such material is listed in U.S. note 20 to subchapter XXII of chapter 98 and the good meets all other applicable requirements for preferential tariff treatment under this note. 1. A change to subheadings 6201.11 through 6201.13 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 to chapter 62. 2. A change to subheading 6201.19 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 3. A change to subheadings 6201.91 through 6201.93 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 to chapter 62. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.495 DR-CAFTA 4. A change to subheading 6201.99 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 5. A change to subheading 6202.11 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties, and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 5A. A change to tariff item 6202.12.20 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 5B. A change to any other tariff item of subheading 6202.12 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties, and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 5C. A change to subheading 6202.13 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties, and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 6. A change to goods subject to cotton restraints of tariff item 6202.19.90 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 6A. A change to any other good of subheading 6202.19 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 7. A change to goods for women of tariff item 6202.91.15 or 6202.91.60 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 7A. A change to any other good of subheading 6202.91 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties, and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 7B. A change to tariff items 6202.92.05, 6202.92.12, 6202.92.30 or 6202.92.90 (other than padded, sleeveless jackets without attachments for sleeves) from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 7C. A change to any other good of subheading 6202.92 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.496 DR-CAFTA (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties, and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 7D. A change to tariff item 6202.93.45 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 7E. A change to any other good of subheading 6202.93 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties, and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 8. A change to goods subject to cotton restraints of tariff item 6202.99.15 or 6202.99.80 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 8A. A change to any other good of subheading 6202.99 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 9. A change to subheadings 6203.11 through 6203.12 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 to chapter 62. 10. (A) A change to subheadings 6203.19.50 or 6203.19.90 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. (B) A change to any other tariff item of subheading 6203.19 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (i) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (ii) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 to chapter 62. 11. A change to subheadings 6203.22 through 6203.29 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (B) with respect to a garment described in heading 6201 or a jacket or a blazer described in heading 6203, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 to chapter 62. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.497 DR-CAFTA 12. A change to subheadings 6203.31 through 6203.33 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 to chapter 62. 13. A change to tariff items 6203.39.50 or 6203.39.90 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 13A. A change to goods subject to wool restraints of tariff item 6203.39.90 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 14. A change to any other tariff item of subheading 6203.39 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 to chapter 62. 15. A change to subheadings 6203.41 through 6203.49 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 16. A change to subheading 6204.11 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 58.01 through 58.02,or 60.01 through 60.06, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties, and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 16A. A change to jackets imported as parts of suits of subheading 6204.12 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 16B. A change to any other good of subheading 6204.12 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 58.01 through 58.02,or 60.01 through 60.06, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties, and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 16C. A change to tariff item 6204.13.20 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 16D. A change to any other tariff item of subheading 6204.13 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 58.01 through 58.02,or 60.01 through 60.06, provided that: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.498 DR-CAFTA (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties, and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62.” 17. A change to tariff items 6204.19.40 or 6204.19.80 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 17A. A change to tariff item 6204.19.20 or to jackets imported as parts of suits and subject to cotton restraints or to goods subject to man-made fiber restraints of tariff item 6204.19.80 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 18. A change to any other tariff item of subheading 6204.19 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 to chapter 62. 19. A change to subheading 6204.21 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (b) with respect to a garment described in heading 6202, a jacket or a blazer described in heading 6204 or a skirt described in heading 6204, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 19A. A change to garments described in heading 6202 or to jackets or blazers described in heading 6204 of tariff item 6204.22.30 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 19B. A change to any other good of subheading 6204.22 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (b) with respect to a garment described in heading 6202, a jacket or a blazer described in heading 6204 or a skirt described in heading 6204, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 19C. A change to subheadings 6204.23 through 6204.29 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 20. A change to subheading 6204.31 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.499 DR-CAFTA (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 20A. A change to subheading 6204.32 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 20B. A change to tariff item 6204.33.20 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 20C. A change to any other tariff item in subheading 6204.33 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 21. A change to tariff item 6204.39.60 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 21A. A change to tariff item 6204.39.80 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 22. A change to any other tariff item of subheading 6204.39 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 to chapter 62. 23. A change to subheading 6204.41 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 24. A change to goods for girls, other than of corduroy, of tariff item 6204.42.30 or to goods for girls of tariff items 6204.43.40 or 6204.44.40 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 25. A change to any other good of subheadings 6204.42 through 6204.49 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 26. A change to subheadings 6204.51 through 6204.53 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 to chapter 62. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.500 DR-CAFTA 27. A change to subheading 6204.59.40 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 28. A change to any other tariff item of subheading 6204.59 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 to chapter 62. 29. A change to subheadings 6204.61 through 6204.69 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 30. [Rule deleted.] 30A. A change to dress shirts for men, with two or more colors in the warp and/or the filling, each with collar and sleeve size stated in inches, without dual collar sizing, the foregoing individually packaged with chipboards, pins, jett clips, individual polybags and hang tags ready for retail sale, of tariff item 6205.20.20 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 30B. A change to any other good of subheading 6205.20 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 30C. A change to dress shirts for men, with two or more colors in the warp and/or the filling, each with collar and sleeve size stated in inches, without dual collar sizing, the foregoing individually packaged with chipboards, pins, jett clips, individual polybags and hang tags ready for retail sale, of tariff item 6205.30.20 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 30D. A change to any other good of subheading 6205.30 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 30E. A change to subheading 6205.90 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 31. A change to heading 6206 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 32. A change to boxer shorts of subheading 6207.11, tariff items 6207.19.90 or 6208.91.30 or subheading 6208.92 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 33. A change to pajamas and sleepwear of subheadings 6207.21 or 6207.22, tariff items 6207.91.30 or 6207.99.85, subheadings 6208.21 or 6208.22 or tariff items 6208.91.30, 6208.92.00 or 6208.99.20 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.501 DR-CAFTA 34. A change to any other tariff item of headings 6207 through 6208 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 35. A change to tariff item 6209.20.10 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 35A. A change to any other tariff item of heading 6209 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 35B. A change to goods other than of linen tariff item 6210.30.90 or to anoraks (including ski-jackets), windbreakers and similar articles of tariff item 6210.50.90 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 35C. A change to any other good of heading 6210 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 36. A change to subheadings 6211.11 through 6211.12 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 37. A change to anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), imported as parts of ski-suits, of cotton, for women or girls, of tariff items 6211.20.15 or 6211.20.58 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 37A. A change to any other good of subheading 6211.20 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and (b) with respect to a garment described in heading 61.01, 6102, 62.01, or 62.02, of wool, fine animal hair, cotton, or man-made fibers, imported as part of a ski-suit of this subheading, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 38. A change to subheadings 6211.32 through 6211.39 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 38A. [Rule deleted.] 38B. [Rule deleted.] 38C. A change to track suits (other than trousers) or to jackets and jacket-type garments excluded from heading 6202 of subheading 6211.42 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.502 DR-CAFTA 38D. A change to any other good of subheading 6211.42 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 38E. A change to tariff item 6211.49.41 (for jackets and jacket-type garments excluded from heading 6202) from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the Parties. 38F. A change to any other tariff item of subheadings 6211.43 through 6211.49 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 39. A change to subheading 6212.10 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 40. A change to subheadings 6212.20 through 6212.90 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 41. A change to headings 6213 through 6216 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut and knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 42. A change to coats or jackets of cotton of tariff item 6217.90.90 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 43. A change to any other good of heading 6217 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut and knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. Chapter 63. Chapter rule 1: For purposes of determining whether a good of this chapter is originating, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. Chapter rule 2: Notwithstanding chapter rule 1 to this chapter, a good of this chapter containing sewing thread of headings 5204, 5401, or 5508 or yarn of heading 5402 used as sewing thread, shall be considered originating only if such sewing thread or yarn is wholly formed in the territory of one or more of the parties to the Agreement. Chapter rule 3: Notwithstanding chapter rule 2 to this chapter, a good of this chapter shall be considered originating regardless of the origin of sewing thread or yarn of heading 5402 used as sewing thread described in chapter rule 2 to this chapter, provided the thread or yarn is listed in U.S. note 20 to subchapter XXII of chapter 98 and the good meets all other applicable requirements for preferential tariff treatment under this note. 1. A change to headings 6301 through 6302 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802, or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 2. A change to subheading 6303.92.10 from tariff items 5402.47.10 or 5402.52.10 or any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802, or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.503 DR-CAFTA 3. A change to any other tariff item of heading 6303 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802, or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 4. A change to headings 6304 through 6308 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802, or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. 5. A change to 6309 from any other heading. 6. A change to heading 6310 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802, or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. Chapter 64. Chapter rule 1: Notwithstanding the tariff classification rules for goods of chapter 64 set forth below, with respect to goods of chapter 64 falling in the following tariff provisions enumerated in this rule for which a rate of duty followed by the symbol “P” in parentheses appears in the “Special” subcolumn of rate of duty column 1, an importer may claim preferential tariff treatment under this note for a good of chapter 64 that meets any tariff classification rule for such good set forth in general note 11, 17, 25, 26 or 28 of the tariff schedule: tariff items 6401.92.30, 6401.92.60, 6401.99.80,6402.91.05, inclusive, 6402.91.16, 6402.91.30, 6402.91.40, 6402.91.60, 6402.91.70, 6402.99.04, 6402.99.12, 6402.99.21, 6402.99.23 through 6402.99.31, inclusive and 6402.99.41 through 6402.99.79, inclusive; heading 6403; tariff items 6404.11.20 through 6404.19.15, inclusive, and 6404.19.25 through 6404.20.60, inclusive; and headings 6405 and 6406. 1. A change to subheading 6401.10, or tariff items 6401.92.90, 6401.99.10, 6401.99.30, 6401.99.60, 6401.99.90, 6402.91.10, 6402.91.20, 6402.91.26, 6402.91.50, 6402.91.70, 6402.91.80, 6402.91.90, 6402.99.08, 6402.99.16, 6402.99.19, 6402.99.33, 6402.99.80, 6402.99.90, 6404.11.90 or 6404.19.20 from any other heading outside headings 6401 through 6405, except from subheading 6406.10, provided that there is a regional value content of not less than 55 percent under the build-up method. 2. A change to any other tariff item of chapter 64 from any other subheading. Chapter 65. 1. A change to headings 6501 through 6502 from any other chapter. 2. A change to headings 6504 through 6506 from any other heading, except from headings 6504 through 6507. 3. A change to heading 6507 from any other heading. Chapter 66. Heading rule: The provisions of subdivision (d)(vi) of this note apply to this heading. [heading 6601] 1. A change to heading 6601 from any other heading. 2. A change to heading 6602 from any other heading. 3. A change to heading 6603 from any other chapter. Chapter 67. 1. (A) A change to heading 6701 from any other heading; or (B) A change to a good of feathers or down of heading 6701 from any other good, including a good in that heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.504 DR-CAFTA 2. A change to headings 6702 through 6704 from any other heading. Chapter 68. 1. A change to headings 6801 through 6811 from any other heading. 2. A change to subheading 6812.80 from any other subheading. 3. A change to subheading 6812.91 from any other subheading. 4. A change to subheading 6812.92 through 6812.93 from any other subheading outside that group. 4A. A change to subheading 6812.99 from any other heading. 5. A change to headings 6813 through 6814 from any other heading. 6. A change to subheadings 6815.10 through 6815.99 from any other subheading. Chapter 69. 1. A change to headings 6901 through 6914 from any other chapter. Chapter 70. 1. A change to heading 7001 from any other heading. 2. A change to subheading 7002.10 from any other heading. 3. A change to subheading 7002.20 from any other chapter. 4. A change to subheading 7002.31 from any other heading. 5. A change to subheadings 7002.32 through 7002.39 from any other chapter. 6. A change to headings 7003 through 7007 from any other heading outside that group. 7. A change to heading 7008 from any other heading. 8. A change to headings 7009 through 7018 from any other heading outside that group, except from headings 7007 through 7008 or glass inners for vacuum flasks or other vacuum vessels of heading 7020. Heading rule: The provisions of subdivision (d)(vi) of this note apply to this heading. 9. A change to heading 7019 from any other heading, except from headings 7007 through 7020. 10. A change to heading 7020 from any other heading. Chapter 71. 1. A change to heading 7101 from any other heading. 2. A change to headings 7102 through 7103 from any other chapter. 3. A change to headings 7104 through 7105 from any other heading. 4. A change to headings 7106 through 7108 from any other chapter. 5. A change to heading 7109 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.505 DR-CAFTA 6. A change to headings 7110 through 7111 from any other chapter. 7. A change to heading 7112 from any other heading. 8. A change to heading 7113 from any other heading, except from heading 7116. 9. A change to headings 7114 through 7115 from any other heading. 10. A change to heading 7116 from any other heading, except from heading 7113. 11. A change to headings 7117 through 7118 from any other heading. Chapter 72. 1. A change to headings 7201 through 7205 from any other chapter. 2. A change to headings 7206 through 7207 from any heading outside that group. 3. A change to headings 7208 through 7229 from any other heading. Chapter 73. 1. (A) A change to headings 7301 through 7307 from any other chapter; or (B) A change to a good of subheading 7304.41 having an external diameter of less than 19 mm from subheading 7304.49. 2. A change to heading 7308 from any other heading, except for changes resulting from the following processes performed on angles, shapes or sections classified in heading 7216: (A) drilling, punching, notching, cutting, cambering or sweeping, whether performed individually or in combination; (B) adding attachments or weldments for composite construction; (C) adding attachments for handling purposes; (D) adding weldments, connectors, or attachments to H-sections or I-sections; provided that the maximum dimension of the weldments, connectors or attachments is not greater than the dimension between the inner surfaces of the flanges of the H-sections or I-sections; (E) painting, galvanizing or otherwise coating; or (F) adding a simple base plate without stiffening elements, individually or in combination with drilling, punching, notching or cutting, to create a good suitable as a column. 3. A change to headings 7309 through 7311 from any other heading outside that group. 4. A change to headings 7312 through 7314 from any other heading. 5. (A) A change to subheading 7315.11 through 7315.12 from any other heading; or (B) A change to subheading 7315.11 through 7315.12 from subheading 7315.19, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.506 DR-CAFTA 6. A change to subheading 7315.19 from any other heading. 7. (A) A change to subheadings 7315.20 through 7315.89 from any other heading; or (B) A change to subheadings 7315.20 through 7315.89 from subheading 7315.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 8. A change to subheading 7315.90 from any other heading. 9. A change to heading 7316 from any other heading, except from headings 7312 or 7315. 10. A change to headings 7317 through 7318 from any heading outside that group. 11. A change to headings 7319 through 7320 from any other heading. 12. (A) A change to subheading 7321.11 from any other subheading, except cooking chambers, whether or not assembled, the upper panel, whether or not with controls or burners, or door assembly, which includes more than one of the following components: inside panel, external panel, window or insulation of subheading 7321.90; or (B) A change to subheading 7321.11 from subheading 7321.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 13. (A) A change to subheadings 7321.12 through 7321.89 from any other heading; or (B) A change to subheadings 7321.12 through 7321.89 from subheading 7321.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 14. (A) A change to subheading 7321.90 from any other heading, or (B) No change in tariff classification is required, provided there is regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 15. A change to headings 7322 through 7323 from any heading outside that group. 16. (A) A change to subheadings 7324.10 through 7324.29 from any other heading; or (B) No change in tariff classification is required, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.507 DR-CAFTA 17. A change to subheading 7324.90 from any other heading. 18. A change to subheadings 7325.10 through 7326.20 from any subheading outside that group. 19. A change to subheading 7326.90 from any other heading, except from heading 7325. Chapter 74. 1. A change to headings 7401 through 7403 from any other heading. 2. No change in tariff classification is required for heading 7404, provided there is regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. 3. A change to headings 7405 through 7407 from any other heading. 4. A change to heading 7408 from any other heading, except from heading 7407. 5. A change to heading 7409 from any other heading. 6. A change to heading 7410 from any other heading, except from plate, sheet or strip classified in heading 7409 of a thickness less than 5 mm. 7. A change to headings 7411 through 7419 from any other heading. Chapter 75. 1. A change to headings 7501 through 7505 from any other heading. 2. (A) A change to heading 7506 from any other heading; or (B) A change to foil, not exceeding 0.15 mm in thickness, from any other good of heading 7506, provided that there has been a reduction in thickness of no less than 50 percent. 3. A change to subheadings 7507.11 through 7508.90 from any other subheading. Chapter 76. 1. A change to heading 7601 from any other chapter. 2. A change to heading 7602 from any other heading. 3. A change to heading 7603 from any other chapter. 4. A change to heading 7604 from any other heading, except from headings 7605 through 7606. 5. A change to heading 7605 from any other heading, except from heading 7604. 6. A change to subheading 7606.11 from any other heading. 7. A change to subheading 7606.12 from any other heading, except from headings 7604 through 7605. 8. A change to subheading 7606.91 from any other heading. 9. A change to subheading 7606.92 from any other heading, except from headings 7604 through 7605. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.508 DR-CAFTA 10. A change to subheading 7607.11 from any other heading. 11. (A) A change to subheadings 7607.19 through 7607.20 from any other heading; or (B) No change in tariff classification is required, provided that there is a regional value content of not less than: (i) 30 percent when the build-up method is used, or (ii) 35 percent when the build-down method is used. 12. A change to headings 7608 through 7609 from any other heading outside that group. 13. A change to headings 7610 through 7613 from any other heading. 14. A change to subheading 7614 from any other heading. 15. A change to heading 7615 from any other heading. 16. A change to subheading 7616.10 from any other heading. 17. A change to subheadings 7616.91 through 7616.99 from any other subheading. Chapter 78. 1. A change to headings 7801 through 7802 from any other chapter. 2. A change to heading 7804 from any other heading. 3. (A) A change to lead bars, rods, profiles and wire of heading 7806 from any other good of heading 7806 or any other heading; or (B) A change to lead tubes or pipes of heading 7806 and fittings for tubes or pipes (for example, couplings, elbows, sleeves) of heading 7806 from any other good of heading 7806 or from any other heading; or (C) A change to any other good of heading 7806 from lead bars, rods, profiles, wire and pipes of heading 7806; or from fittings for tubes or pipes (for example, couplings, elbows, sleeves) of heading 7806 or any other heading. Chapter 79. 1. A change to headings 7901 through 7902 from any other chapter. 2. A change to subheading 7903.10 from any other chapter. 3. A change to subheading 7903.90 from any other heading. 4. A change to headings 7904 through 7905 from any other heading. 5. (A) A change to zinc tubes of heading 7907; or pipes and fittings for tubes or pipes (for example, couplings, elbows, sleeves) of heading 7907, from any other good of heading 7907 or from any other heading; or (B) A change to any other good of heading 7907 from zinc tubes or pipes of heading 7907; or fittings for tubes or pipes (for example, couplings, elbows, sleeves) of heading 7907 or any other heading. Chapter 80. 1. A change to headings 8001 through 8002 from any other chapter. 2. A change to heading 8003 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.509 DR-CAFTA 3. (A) A change to heading 8007 from any other heading; or (B) A change to plates, sheets and strip, of a thickness exceeding 0.2mm, of heading 8007 from any other good of heading 8007; or (C) A change to tin foil and strip, thin, (printed or even fixed on paper, cardboard, plastic or similar supports), of thickness not exceeding 0.2 mm (without including the support); or to tin powders and flakes of heading 8007 from any other good of heading 8007, except from plates, sheets and strip, of a thickness exceeding 0.2mm, of heading 8007; or (D) A change to tin tubes or pipes and fittings for tubes and pipes (for example, couplings, elbows, sleeves) of heading 8007 from any other good of heading 8007. 4. [Rule deleted.] Chapter 81. 1. A change to subheadings 8101.10 through 8101.94 from any other chapter. 2. A change to subheading 8101.96 from any other subheading, except from bars, rods, profiles, plates, sheets and strip, of subheading 8101.99. 3. [Rule deleted.] 4. A change to subheading 8101.97 from any other chapter. 5. (A) A change to bars or rods (other than those obtained simply by sintering), profiles, plates, sheets, strip or foil of subheading 8101.99 from any other good of subheading 8101.99 or any other subheading; or (B) A change to any other good of subheading 8109.99 from bars or rods (other than those obtained simply by sintering), profiles, plates, sheets, strip or foil of subheading 8101.99 or any other subheading. 6. A change to subheading 8102.10 through 8102.94 from any other chapter. 7. A change to subheading 8102.95 from any other subheading. 8. A change to subheading 8102.96 from any other subheading, except from subheading 8102.95. 9. A change to subheading 8102.97 from any other chapter. 10. A change to subheading 8102.99 from any other subheading. 11. A change to subheading 8103.20 from any other chapter. 12. A change to subheading 8103.30 from any other chapter. 13. A change to subheading 8103.90 from any other subheading. 14. A change to subheadings 8104.11 through 8104.20 from any other chapter. 15. A change to subheadings 8104.30 through 8104.90 from any other subheading. 16. A change to subheading 8105.20 from any other chapter. 17. A change to subheading 8105.30 from any other chapter. 18. A change to subheading 8105.90 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.510 DR-CAFTA 19. (A) A change to heading 8106 from any other chapter, or (B) No change in tariff classification is required, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 20. A change to subheading 8107.20 from any other chapter. 21. A change to subheading 8107.30 from any other chapter. 22. A change to subheading 8107.90 from any other subheading. 23. A change to subheading 8108.20 from any other chapter. 24. A change to subheading 8108.30 from any other chapter. 25. A change to subheading 8108.90 from any other subheading. 26. A change to subheading 8109.20 from any other chapter. 27. A change to subheading 8109.30 from any other chapter. 28. A change to subheading 8109.90 from any other subheading. 29. (A) A change to heading 8110 from any other chapter, or (B) No change in tariff classification is required, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 30. (A) A change to heading 8111 from any other chapter, or (B) No change in tariff classification is required, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 31. A change to subheading 8112.12 from any other chapter. 32. A change to subheading 8112.13 from any other chapter. 33. A change to subheading 8112.19 from any other subheading, provided that there is a regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. 34. (A) A change to subheadings 8112.21 through 8112.59 from any other chapter; or (B) No change in tariff classification is required, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.511 DR-CAFTA (ii) 45 percent when the build-down method is used. 35. (A) A change to unwrought germanium or vanadium, germanium or vanadium waste, scrap or powders of subheading 8112.92 from any other chapter; or (B) No change in tariff classification is required for articles of unwrought germanium or vanadium, germanium or vanadium waste, scrap or powders of subheading 8112.92, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used; or (C) A change to other goods of subheading 8112.92 from any other chapter. 36. (A) A change to articles of vanadium or germanium of subheading 8112.99 from any other chapter; or (B) No change in tariff classification is required for articles of germanium or vanadium, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used; or (C) A change to other goods of subheading 8112.99 from articles of germanium or vanadium of subheading 8112.99 or from any other subheading. 37. (A) A change to heading 8113 from any other chapter, or (B) No change in tariff classification is required, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. Chapter 82. 1. A change to headings 8201 through 8206 from any other chapter. 2. (A) A change to subheading 8207.13 from any other chapter; or (B) A change to subheading 8207.13 from heading 8209 or subheading 8207.19, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 3. A change to subheadings 8207.19 through 8207.90 from any other chapter. 4. (A) A change to headings 8208 through 8215 from any other chapter; or (B) A change to subheadings 8211.91 through 8211.93 from subheading 8211.95, whether or not there is also a change from another chapter, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.512 DR-CAFTA Chapter 83. 1. (A) A change to subheadings 8301.10 through 8301.40 from any other chapter; or (B) A change to subheadings 8301.10 through 8301.40 from subheading 8301.60, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 2. (A) A change to subheading 8301.50 from any other chapter; or (B) A change to subheading 8301.50 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 3. A change to subheadings 8301.60 through 8301.70 from any other chapter. 4. A change to headings 8302 through 8304 from any other heading. 5. (A) A change to subheadings 8305.10 through 8305.20 from any other chapter; or (B) A change to subheadings 8305.10 through 8305.20 from any other subheading, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 6. A change to subheading 8305.90 from any other heading. 7. A change to subheading 8306.10 from any other chapter. 8. A change to subheadings 8306.21 through 8306.30 from any other heading. 9. A change to heading 8307 from any other heading. 10. (A) A change to subheadings 8308.10 through 8308.20 from any other chapter; or (B) A change to subheadings 8308.10 through 8308.20 from any other subheading, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 11. A change to subheading 8308.90 from any other heading. 12. A change to headings 8309 through 8310 from any other heading. 13. (A) A change to subheading 8311.10 through 8311.30 from any other chapter; or (B) A change to subheadings 8311.10 through 8311.30 from any other subheading, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.513 DR-CAFTA (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 14. A change to subheading 8311.90 from any other heading. Chapter 84. 1. A change to subheadings 8401.10 through 8401.30 from any other subheading. 2. A change to subheading 8401.40 from any other heading. 3. (A) A change to subheading 8402.11 from any other heading; or (B) A change to subheading 8402.11 from subheading 8402.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 4. (A) A change to subheading 8402.12 from any other heading; or (B) A change to subheading 8402.12 from any other subheading, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (II) 45 percent when the build-down method is used. 5. (A) A change to subheading 8402.19 from any other heading; or (B) A change to subheading 8402.19 from subheading 8402.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 6. (A) A change to subheading 8402.20 from any other heading; or (B) A change to subheading 8402.20 from any other subheading, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 7. (A) A change to subheading 8402.90 from any other heading; or (B) No change in tariff classification is required, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 8. A change to subheading 8403.10 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.514 DR-CAFTA 9. A change to subheading 8403.90 from any other heading. 10. A change to subheading 8404.10 from any other subheading. 11. (A) A change to subheading 8404.20 from any other heading; or (B) A change to subheading 8404.20 from subheading 8404.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 12. A change to subheading 8404.90 from any other heading. 13. A change to subheading 8405.10 from any other subheading. 14. A change to subheading 8405.90 from any other heading. 15. A change to subheading 8406.10 from any other subheading. 16. A change to subheadings 8406.81 through 8406.82 from any other subheading outside that group. 17. (A) A change to subheading 8406.90 from any other heading; or (B) A change to rotors, finished for final assembly, from rotors of that subheading, not further advanced than cleaned or machined for removal of fins, gates, sprues and risers, or to permit location in finishing machinery, of subheading 8406.90, or from any other good, whether or not a change in tariff classification occurs; or (C) A change to blades, rotating or stationary, of subheading 8406.90 from any other good, including a good in that subheading, whether or not a change in tariff classification occurs. 18. A change to subheading 8407.10 from any other heading. 19. A change to subheadings 8407.21 through 8407.29 from any other heading. 20. (A) A change to subheadings 8407.31 through 8407.34 from any other heading; or (B) No change in tariff classification is required, provided there is a regional value content of not less than: (i) 35 percent when the net cost method is used, (ii) 35 percent when the build-up method is used, or (iii) 50 percent when the build-down method is used. 21. A change to subheading 8407.90 from any other heading. 22. A change to subheading 8408.10 from any other heading. 23. (A) A change to subheading 8408.20 from any other heading; or (B) No change in tariff classification is required, provided there is a regional value content of not less than: (i) 35 percent when the net cost method is used, (ii) 35 percent when the build-up method is used, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.515 DR-CAFTA (iii) 50 percent when the build-down method is used. 24. A change to subheading 8408.90 from any other heading. 25. No change in tariff classification to heading 8409 is required, provided there is a regional value content of not less than: (A) 35 percent when the net cost method is used, (B) 35 percent when the build-up method is used, or (C) 50 percent when the build-down method is used. 26. A change to subheadings 8410.11 through 8410.13 from any other subheading outside that group. 27. A change to subheading 8410.90 from any other heading. 28. A change to subheadings 8411.11 through 8411.82 from any other subheading outside that group. 29. A change to subheadings 8411.91 through 8411.99 from any other heading. 30. A change to subheadings 8412.10 through 8412.80 from any other subheading. 31. A change to subheading 8412.90 from any other heading. 32. A change to subheadings 8413.11 through 8413.82 from any other subheading. 33. (A) A change to subheadings 8413.91 through 8413.92 from any other heading; or (B) No change in tariff classification is required for subheading 8413.92, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 34. (A) A change to subheadings 8414.10 through 8414.80 from any other heading; or (B) A change to subheadings 8414.10 through 8414.80 from subheading 8414.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 35. (A) A change to subheading 8414.90 from any other heading, or (B) No change in tariff classification is required, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 36. A change to subheadings 8415.10 through 8415.83 from any other subheading. 37. (A) A change to subheading 8415.90 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.516 DR-CAFTA (B) A change to chassis, chassis bases and outer cabinets of subheading 8415.90 from any other good, including a good in that subheading. 38. A change to subheadings 8416.10 through 8416.90 from any other subheading. 39. A change to subheadings 8417.10 through 8417.80 from any other subheading. 40. A change to subheading 8417.90 from any other heading. 41. A change to subheadings 8418.10 through 8418.69 from any other subheading outside that group, except from subheading 8418.91. 42. A change to subheadings 8418.91 through 8418.99 from any other heading. 43. A change to subheadings 8419.11 through 8419.89 from any other subheading. 44. (A) A change to subheading 8419.90 any other heading; or (B) No change in tariff classification is required, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 45. A change to subheading 8420.10 from any other subheading. 46. A change to subheadings 8420.91 through 8420.99 from any other heading. 47. A change to subheadings 8421.11 through 8421.39 from any other subheading. 48. (A) A change to subheading 8421.91 from any other heading, or (B) No change in tariff classification is required, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 49. (A) A change to subheading 8421.99 from any other heading, or (B) No change in tariff classification is required, provided there is regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 50. A change to subheadings 8422.11 through 8422.40 from any other subheading. 51. (A) A change to subheading 8422.90 from any other heading, or (B) No change in tariff classification is required, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 52. A change to subheadings 8423.10 through 8423.89 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.517 DR-CAFTA 53. A change to subheading 8423.90 from any other heading. 54. A change to subheadings 8424.10 through 8424.90 from any other subheading. 55. A change to subheadings 8425.11 through 8430.69 from any other subheading. 56. (A) A change to heading 8431 from any other heading; or (B) No change in tariff classification to subheadings 8431.10, 8431.31, 8431.39, 8431.43 or 8431.49 is required, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 57. A change to subheadings 8432.10 through 8432.90 from any other subheading. 58. A change to subheadings 8433.11 through 8433.90 from any other subheading. 59. A change to subheadings 8434.10 through 8434.90 from any other subheading. 60. A change to subheadings 8435.10 through 8435.90 from any other subheading. 61. A change to subheadings 8436.10 through 8436.99 from any other subheading. 62. A change to subheadings 8437.10 through 8437.90 from any other subheading. 63. A change to subheadings 8438.10 through 8438.80 from any other subheading. 64. A change to subheading 8438.90 from any other heading. 65. A change to subheadings 8439.10 through 8439.99 from any other subheading. 66. A change to subheadings 8440.10 through 8440.90 from any other subheading. 67. A change to subheadings 8441.10 through 8441.80 from any other subheading. 68. (A) A change to subheading 8441.90 from any other heading; or (B) No change in tariff classification is required, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 69. A change to subheading 8442.30 from any other subheading. 70. A change to subheadings 8442.40 through 8442.50 from any other heading. 71. (A) A change to subheading 8443.11 through 8443.19 from any other subheading outside that group, except from machines for uses ancillary to printing of subheading 8443.91; or (B) A change to subheading 8443.11 through 8443.19 from machines for uses ancillary to printing of subheading 8443.91 provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.518 DR-CAFTA (ii) 45 percent when the build-down method is used. 72. A change to subheading 8443.31 from any other subheading. 73. (A) A change to subheading 8443.32 from any other subheading, except from machines for uses ancillary to printing of subheading 8443.91; or (B) A change to subheading 8443.32 from machines for uses ancillary to printing of subheading 8443.91, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 73A. A change to subheading 8443.39 from any other subheading. 73B. (A) A change to machines for uses ancillary to printing of subheading 8443.91 from any other good of subheading 8443.91 or from any other subheading, except from subheadings 8443.11 through 8443.39; or (B) A change to any other good of subheading 8443.91 from any other heading. 73C. (A) A change to subheading 8443.99 from any other subheading; or (B) No change in tariff classification required, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 74. A change to heading 8444 from any other heading. 75. A change to headings 8445 through 8447 from any other heading outside that group. 76. A change to subheadings 8448.11 through 8448.19 from any other subheading. 77. A change to subheadings 8448.20 through 8448.59 from any other heading. 78. A change to heading 8449 from any other heading. 79. A change to subheadings 8450.11 through 8450.20 from any other subheading. 80. A change to subheading 8450.90 from any other heading. 81. A change to subheadings 8451.10 through 8451.80 from any other subheading. 82. A change to subheading 8451.90 from any other heading. 83. A change to subheadings 8452.10 through 8452.29 from any other subheading outside that group. 84. A change to subheading 8452.30 from any other subheading. 85. (A) A change to furniture, bases and covers for sewing machines and parts thereof of subheading 8452.90 from any other good of subheading 8452.90 or from any other subheading; or (B) A change to any other good of subheading 8452.90 from any other heading. 86. A change to subheadings 8453.10 through 8453.80 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.519 DR-CAFTA 87. A change to subheading 8453.90 from any other heading. 88. A change to subheadings 8454.10 through 8454.30 from any other subheading. 89. A change to subheading 8454.90 from any other heading. 90. A change to subheadings 8455.10 through 8455.90 from any other subheading. 91. A change to headings 8456 through 8463 from any other heading, provided there is a regional value content of not less than 65 percent when the build down method is used. 92. A change to headings 8464 through 8465 from any other heading. 93. A change to heading 8466 from any other heading, provided there is a regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. 94. A change to subheadings 8467.11 through 8467.89 from any other subheading. 95. A change to subheading 8467.91 from any other heading. 96. A change to subheadings 8467.92 through 8467.99 from any other heading, except from heading 8407. 97. A change to subheadings 8468.10 through 8468.80 from any other subheading. 98. A change to subheading 8468.90 from any other heading. 99. A change to heading 8469 from any other heading. 100. [Rule deleted.] 101. A change to subheadings 8470.10 through 8471.90 from any other subheading. 102. A change to subheadings 8472.10 through 8472.90 from any other subheading. 103. (A) A change to subheadings 8473.21 through 8473.50 from any other subheading; or (B) No change in tariff classification is required, provided there is a regional value content of not less than: (i) 30 percent when the build-up method is used, or (ii) 35 percent when the build-down method is used. 104. A change to subheadings 8474.10 through 8474.80 from any other subheading outside that group. 105. (A) A change to subheading 8474.90 from any other heading; or (B) No change in tariff classification is required, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 106. A change to subheading 8475.10 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.520 DR-CAFTA 107. A change to subheadings 8475.21 through 8475.29 from any other subheading outside that group. 108. A change to subheading 8475.90 from any other heading. 109. A change to subheadings 8476.21 through 8476.89 from any other subheading outside that group. 110. A change to subheading 8476.90 from any other heading. 111. A change to heading 8477 from any other heading, provided there is a regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used; or 112. A change to subheadings 8477.10 through 8477.80 from subheading 8477.90 provided there is a regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. 113. A change to subheading 8478.10 from any other subheading. 114. A change to subheading 8478.90 from any other heading. 115. A change to subheadings 8479.10 through 8479.89 from any other subheading. 116. A change to subheading 8479.90 from any other subheading. 117. A change to heading 8480 from any other heading. 118. A change to heading 8481 from any other heading. 119. (A) A change to subheadings 8482.10 through 8482.80 from any subheading outside that group, except from inner or outer rings or races of subheading 8482.99; or (B) A change to subheadings 8482.10 through 8482.80 from inner or outer rings or races of subheading 8482.99, whether or not there is also a change from any subheading outside that group, provided there is a regional value content of not less than 40 percent when the build-up method is used. 120. A change to subheadings 8482.91 through 8482.99 from any other heading. 121. A change to subheading 8483.10 from any other subheading. 122. A change to subheading 8483.20 from any other subheading, except from subheadings 8482.10 through 8482.80. 123. (A) A change to subheading 8483.30 from any other heading, or (B) A change to subheading 8483.30 from any other subheading, provided there is a regional value content of not less than 40 percent when the build up method is used. 124. (A) A change to subheadings 8483.40 through 8483.50 from any subheading, except from subheadings 8482.10 through 8482.80, 8482.99, 8483.10 through 8483.40, 8483.60 or 8483.90; or (B) A change to subheadings 8483.40 through 8483.50 from subheadings 8482.10 through 8482.80, 8482.99, 8483.10 through 8483.40, 8483.60 or 8483.90 provided there is a regional value content of not less than 40 percent when the build up method is used. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.521 DR-CAFTA 125. A change to subheading 8483.60 from any other subheading. 126. A change to subheading 8483.90 from any other heading. 127. A change to subheadings 8484.10 through 8484.90 from any other subheading. 128. (A) A change to subheading 8486.10 from any other subheading; or (B) No change in tariff classification required provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 129. (A) A change to subheading 8486.20 from any other subheading, except from particle accelerators of subheading 8543.10; or (B) No change in tariff classification required provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 130. (A) A change to subheading 8486.30 through 8486.40 from any other subheading; or (B) No change in tariff classification required, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 131. (A) A change to subheading 8486.90 from any other heading; or (B) No change of tariff classification required, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 132. A change to heading 8487 from any other heading. Chapter 85. 1. (A) A change to subheading 8501.10 from any other heading, except from stators or rotors of heading 8503; or (B) A change to subheading 8501.10 from stators or rotors of heading 85.03, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 2. A change to subheadings 8501.20 through 8501.64 from any other heading. 3. A change to headings 8502 through 8503 from any other heading. 4. A change to subheadings 8504.10 through 8504.23 from any subheading outside subheadings 8504.10 through 8504.50. 5. (A) A change to subheading 8504.31 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.522 DR-CAFTA (B) A change to subheading 8504.31 from subheading 8504.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 6. A change to subheadings 8504.32 through 8504.50 from any subheading outside subheading 8504.10 through 8504.50. 7. A change to subheading 8504.90 from any other heading. 8. A change to subheadings 8505.11 through 8505.20 from any other subheading. 9. (A) A change to electromagnetic lifting heads of subheading 8505.90 from any other subheading, or from any other good of subheading 8505.90; or (B) A change to any other good of subheading 8505.90 from any other heading. 10. A change to subheadings 8506.10 through 8506.40 from any other subheading. 11. A change to subheading 8506.50 through 8506.80 from any other subheading outside that group. 12. A change to subheading 8506.90 from any other heading. 13. (A) A change to subheading 8507.10 from any other heading; or (B) A change to subheading 8507.10 from any other subheading, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 14. A change to subheadings 8507.20 through 8507.80 from any other subheading. 15. A change to subheading 8507.90 from any other heading. 15A. (A) A change to subheadings 8508.11 through 8508.60 from any other heading; or (B) A change to subheadings 8508.11 through 8508.60 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 15B A change to subheading 8508.70 from any other heading. 16. (A) A change to subheadings 8509.40 through 8509.80 from any other heading; or (B) A change to subheadings 8509.40 through 8509.80 from any other subheading, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.523 DR-CAFTA 17. A change to subheading 8509.90 from any other heading. 18. A change to subheadings 8510.10 through 8510.30 from any other subheading. 19. A change to subheading 8510.90 from any other heading. 20. A change to subheadings 8511.10 through 8511.80 from any other subheading. 21. A change to subheading 8511.90 from any other heading. 22. A change to subheadings 8512.10 through 8512.30 from any other subheading outside that group. 23. (A) A change to subheading 8512.40 from any other heading; or (B) A change to subheading 8512.40 from subheading 8512.90, whether or not there is also a change from any other heading, provided there is also a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 24. A change to subheading 8512.90 from any other heading. 25. (A) A change to subheading 8513.10 from any other heading; or (B) A change to subheading 8513.10 from subheading 8513.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 26. A change to subheading 8513.90 from any other heading. 27. A change to subheadings 8514.10 through 8514.40 from any other subheading. 28. A change to subheading 8514.90 from any other heading. 29. A change to subheadings 8515.11 through 8515.80 from any other subheading outside that group. 30. A change to subheading 8515.90 from any other heading. 31. A change to subheadings 8516.10 through 8516.50 from any other subheading. 32. (A) A change to subheading 8516.60 from any other subheading, except furnitures, whether or not assembled, cooking chambers, whether assembled or not and the upper panel, whether or not with heating or control elements, classified in subheading 8516.90; or (B) A change to subheading 8516.60 from subheading 8516.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 33. A change to subheading 8516.71 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.524 DR-CAFTA 34. (A) A change to subheading 8516.72 from any other subheading, except from housings for toasters of subheadings 8516.90 or 9032.10; or (B) A change to subheading 8516.72 from housings for toasters of subheadings 8516.90 or 9032.10, whether or not there is also a change from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 35. A change to subheading 8516.79 from any other subheading. 36. (A) A change to subheading 8516.80 from any other heading; or (B) A change to subheading 8516.80 from 8516.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 37. (A) A change to subheading 8516.90 from any other heading, or (B) No change in tariff classification is required, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 38. A change to subheadings 8517.11 through 8517.69 from any other subheading. 39. (A) A change to parts of electrical apparatus for telephony or telegraphy or parts of videophones of subheading 8517.70 from any other subheading; or (B) No change in tariff classification is required to parts of electrical apparatus for telephony or telegraphy or parts of videophones of subheading 8517.70 provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used; or (C) A change to any other good of subheading 8517.70 from any other subheading. 40. (A) A change to subheadings 8518.10 through 8518.21 from any other heading; or (B) A change to subheadings 8518.10 through 8518.21 from subheading 8518.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 41. (A) A change to subheading 8518.22 from any other heading; or (B) A change to subheading 8518.22 from subheadings 8518.29 or 8518.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.525 DR-CAFTA (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 42. (A) A change to subheadings 8518.29 through 8518.50 from any other heading; or (B) A change to subheadings 8518.29 through 8518.50 from subheading 8518.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 43. A change to subheading 8518.90 from any other heading. 44. A change to subheadings 8519.20 through 8519.89 from any other subheading. 45. [Rule deleted.] 46. [Rule deleted.] 47. A change to subheadings 8520.10 through 8520.20 from any other subheading. 48. A change to subheadings 8520.32 through 8520.33 from any other subheading outside that group. 49. A change to subheadings 8520.39 through 8520.90 from any other subheading. 50. A change to subheadings 8521.10 through 8521.90 from any other subheading. 51. A change to subheadings 8522.10 through 8522.90 from any other subheading. 51A. (A) A change to subheadings 8523.21 through 8523.80 from any other subheading; or (B) A change to recorded media of subheadings 8523.21 through 8523.80 from unrecorded media of subheadings 8523.21 through 8523.80. 52. A change to subheading 8525.50 from any other subheading, except from subheading 8525.60. 53. A change to subheading 8525.60 from any other subheading, except from subheading 8525.50. 53A. A change to subheading 8525.80 from any other subheading. 54. A change to subheadings 8526.10 through 8526.92 from any other subheading. 55. A change to subheadings 8527.12 through 8527.99 from any other subheading. 56. A change to subheading 8528.42 from any other subheading. 57. (A) A change to color video monitors of subheading 8528.49 from any other good of subheading 8528.49 or from any other subheading, except from subheadings 7011.20, 8540.11 or 8540.91; or (B) A change to any other good of subheading 8528.49 from any other subheading. 58. A change to subheading 8528.52 from any other subheading. 59. A change to subheading 8528.51 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.526 DR-CAFTA 59A. A change to subheading 8528.62 from any other subheading. 59B. A change to subheading 8528.69 from any other subheading. 59C. A change to subheading 8528.71 from any other subheading. 59D. A change to subheading 8528.72 from any other subheading, except from subheading 7011.20, 8540.11 or 8540.91. 59E. A change to subheading 8528.73 from any other subheading. 60. (A) A change to heading 8529 from any other heading; or (B) A change to subheading 8529.10 from any other heading; or (C) No change in tariff classification is required for subheading 8529.90, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 61. A change to subheadings 8530.10 through 8530.80 from any other subheading. 62. A change to subheading 8530.90 from any other heading. 63. A change to subheadings 8531.10 through 8531.80 from any other subheading. 64. A change to subheading 8531.90 from any other heading. 65. A change to subheadings 8532.10 through 8532.30 from any other subheading. 66. A change to subheading 8532.90 from any other heading. 67. A change to subheadings 8533.10 through 8533.40 from any other subheading. 68. A change to subheading 8533.90 from any other heading. 69. (A) A change to heading 8534 from any other heading; or (B) No change in tariff classification is required, provided there is a regional value content of not less than: (i) 30 percent when the build-up method is used, or (ii) 35 percent when the build-down method is used. 70. A change to subheadings 8535.10 through 8536.90 from any other subheading. 71. A change to headings 8537 through 8538 from any other heading. 72. A change to subheadings 8539.10 through 8539.50 from any other subheading. 73. A change to subheading 8539.90 from any other heading. 74. A change to subheading 8540.11 from any other subheading, except from subheadings 7011.20 or 8540.91 75. A change to subheading 8540.12 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.527 DR-CAFTA 76. (A) A change to subheading 8540.20 from any other heading; or (B) A change to subheading 8540.20 from subheadings 8540.91 through 8540.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 77. A change to subheadings 8540.40 through 8540.60 from any other subheading outside that group. 78. A change to subheadings 8540.71 through 8540.89 from any other subheading. 79. (A) A change to subheading 8540.91 from any other heading; or (B) A change to a front panel assembly of subheading 8540.91 from any other good including a good in that heading. 80. (A) A change to subheading 8540.99 from any other subheading, or (B) No change in tariff classification is required, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 81. (A) A change to assembled semiconductor devices or integrated circuits of subheadings 8541.10 through 8542.90 from unmounted chips, wafers or dice of subheadings 8541.10 through 8542.90 or from any other subheading; or (B) A change to any other good of subheadings 8541.10 through 8542.90 from any other subheading; or (C) No change in tariff classification is required, provided that there is a regional value content of not less than: (i) 30 percent when the build-up method is used, or (ii) 35 percent when the build-down method is used. 82. A change to subheading 8543.10 from any other subheading, except from ion implanters for doping semiconductor materials of subheading 8486.20. 83. A change to subheadings 8543.20 through 8543.30 from any other subheading. 84. A change to subheading 8543.70 from any other subheading. 85. (A) A change to subheading 8543.90 from any other heading; or (B) A change to electronic microassemblies of subheading 8543.90 from any other subheading; or (C) No change in tariff classification to electronic microassemblies of subheading 8543.90 is required, provided there is a regional value content of not less than: (i) 30 percent when the build-up method is used, or (ii) 35 percent when the build-down method is used. 86. A change to subheading 8544.11 from any other subheading, provided there is a regional value content of not less than: (A) 35 percent when the build-up method is used, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.528 DR-CAFTA (B) 45 percent when the build-down method is used. 87. A change to subheading 8544.19 from any other subheading, provided there is a regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. 88. (A) A change to subheading 8544.20 from any subheading outside subheadings 8544.11 through 8544.60, except from headings 7408, 7413, 7605 or 7614; or (B) A change to subheading 8544.20 from headings 7408, 7413, 7605 or 7614, whether or not there is also a change from any other subheading, provided there is also a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 89. A change to subheading 8544.30 from any other subheading. 90. (A) A change to electric conductors, for a voltage exceeding 80 V but not exceeding 1000 V fitted with connectors, from any other heading; or (B) A change to any other good of subheading 8544.42 from electric conductors, for a voltage exceeding 80 V but not exceeding 1000 V fitted with connectors, or from any other subheading, provided there is also a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 91. (A) A change to electric conductors, for a voltage exceeding 80 V but not exceeding 1000 V not fitted with connectors, from any other heading; or (B) A change to any other good of subheading 8544.49 from electric conductors, for a voltage exceeding 80 V but not exceeding 1000 V not fitted with connectors, or from any other subheading, provided there is also a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 92. A change to subheadings 8544.60 through 8544.70 from any other subheading, provided there is a regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. 93. A change to subheadings 8545.11 through 8545.90 from any other subheading. 94. A change to heading 8546 from any other heading. 95. A change to subheadings 8547.10 through 8547.90 from any other subheading. 96. A change to heading 8548 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.529 DR-CAFTA Chapter 86. 1. A change to headings 8601 through 8602 from any other heading. 2. (A) A change to headings 8603 through 8606 from any other heading, except from heading 8607; or (B) A change to headings 8603 through 8606 from heading 8607, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 3. A change to subheadings 8607.11 through 8607.12 from any subheading outside that group. 4. A change to axles of subheading 8607.19 from parts of axles of subheading 8607.19 and a change to wheels, whether or not fitted with axles, of subheading 8607.19 from parts of axles or parts of wheels of subheading 8607.19. 5. A change to subheadings 8607.21 through 8607.99 from any other heading. 6. A change to headings 8608 through 8609 from any other heading. Chapter 87. 1. No change in tariff classification is required for goods of headings 8701 through 8706, provided there is a regional value content of not less than: (A) 35 percent when the net cost method is used, (B) 35 percent when the build-up method is used, or (C) 50 percent when the build-down method is used. 2. (A) A change to heading 8707 from any other heading; or (B) No change in tariff classification is required for a good of heading 8707, provided there is a regional value content of not less than: (i) 35 percent when the net cost method is used, (ii) 35 percent when the build-up method is used, or (iii) 50 percent when the build-down method is used. 3. (A) A change to subheadings 8708.10 through 8708.99 from any other subheading; or (B) No change in tariff classification is required for a good of subheadings 8708.10 through 8708.99, provided there is a regional value content of not less than: (i) 35 percent when the net cost method is used, (ii) 35 percent when the build-up method is used, or (iii) 50 percent when the build-down method is used. 4. (A) A change to subheadings 8709.11 through 8709.19 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.530 DR-CAFTA (B) A change to subheadings 8709.11 through 8709.19 from subheading 8709.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 5. A change to subheading 8709.90 from any other heading. 6. A change to heading 8710 from any other heading. 7. (A) A change to heading 8711 from any other heading, except from heading 8714; or (B) A change to heading 8711 from heading 8714, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 8. (A) A change to heading 8712 from any other heading, except from heading 8714; or (B) A change to heading 8712 from heading 8714, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (i) 30 percent when the build-up method is used, or (ii) 35 percent when the build-down method is used. 9. A change to heading 8713 from heading 8714, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. 10. A change to headings 8714 through 8715 from any other heading. 11. (A) A change to subheadings 8716.10 through 8716.80 from any other heading; or (B) A change to subheadings 8716.10 through 8716.80 from subheading 8716.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 12. A change to subheading 8716.90 from any other heading. Chapter 88. 1. (A) A change to gliders and hang gliders of heading 8801 from any other good of heading 8801 or any other heading; or (B) A change to any other good of heading 8801 from gliders and hang gliders of heading 8801 or any other heading. 1A. A change to subheading 8802.11 through 8803.90 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.531 DR-CAFTA 2. A change to headings 8804 through 8805 from any other heading. Chapter 89. 1. (A) A change to headings 8901 through 8902 from any other chapter; or (B) A change to headings 8901 through 8902 from any other heading within chapter 89, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 2. A change to heading 8903 from any other heading. 3. (A) A change to headings 8904 through 8905 from any other chapter; or (B) A change to headings 8904 through 8905 from any other heading within chapter 89, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 4. A change to headings 8906 through 8908 from any other heading. Chapter 90. 1. (A) A change to subheading 9001.10 from any other chapter, except from heading 7002; or (B) A change to subheading 9001.10 from heading 7002, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 2. A change to subheadings 9001.20 through 9001.30 from any other heading. 3. A change to subheading 9001.40 from any other heading. 4. A change to subheadings 9001.50 through 9001.90 from any other heading. 5. A change to subheadings 9002.11 through 9002.90 from any other heading, except from heading 9001. 6. (A) A change to subheadings 9003.11 through 9003.19 from any other subheading, except from subheading 9003.90; or (B) A change to subheadings 9003.11 through 9003.19 from subheading 9003.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 7. A change to subheading 9003.90 from any other heading. 8. (A) A change to subheading 9004.10 from any other chapter; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.532 DR-CAFTA (B) A change to subheading 9004.10 from any other heading within chapter 90, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 9. A change to subheading 9004.90 from any other heading, except from subheadings 9001.40 or 9001.50. 10. A change to subheading 9005.10 from any other subheading. 11. (A) A change to subheading 9005.80 from any subheading, except from headings 9001 through 9002 or subheading 9005.90; or (B) A change to subheading 9005.80 from subheading 9005.90, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 12. A change to subheading 9005.90 from any other heading. 13. (A) A change to subheadings 9006.10 through 9006.40 from any other heading; or (B) A change to subheadings 9006.10 through 9006.40 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 14. (A) A change to subheading 9006.40 from any other heading: or (B) A change to subheading 9006.40 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 15. (A) A change to subheading 9006.51 from any other heading; or (B) A change to subheading 9006.51 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 16. (A) A change to subheading 9006.52 from any other heading; or (B) A change to subheading 9006.52 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 17. (A) A change to subheading 9006.53 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.533 DR-CAFTA (B) A change to subheading 9006.53 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 18. (A) A change to subheading 9006.59 from any other heading; or (B) A change to subheading 9006.59 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 19. (A) A change to subheadings 9006.61 through 9006.69 from any other heading; or (B) A change to subheadings 9006.61 through 9006.69 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 20. A change to subheadings 9006.91 through 9006.99 from any other heading. 21. (A) A change to subheadings 9007.10 through 9007.20 from any other heading; or (B) A change to subheadings 9007.10 through 9007.20 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 22. (A) A change to subheadings 9007.91 through 9007.92 from any other heading; or (B) No change in tariff classification is required for subheading 9007.92, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 23. [Rule deleted.] 24. (A) A change to subheading 9008.50 from any other heading; or (B) A change to subheading 9008.50 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 25. A change to subheading 9008.90 from any other heading. 26. [Rules 26 and 27 deleted.] <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.534 DR-CAFTA 28. [Rule deleted.] 29. [Rule deleted.] 30. [Rule deleted.] 31. (A) A change to subheading 9010.10 from any other heading; or (B) A change to subheading 9010.10 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 32. (A) A change to subheading 9010.50 from any other heading; or (B) A change to subheading 9010.50 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 33. (A) A change to subheading 9010.60 from any other heading; or (B) A change to subheading 9010.60 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 34. A change to subheading 9010.90 from any other heading. 35. (A) A change to subheadings 9011.10 through 9011.80 from any other heading; or (B) A change to subheadings 9011.10 through 9011.80 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 36. A change to subheading 9011.90 from any other heading. 37. (A) A change to subheading 9012.10 from any other heading; or (B) A change to subheading 9012.10 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 38. A change to subheading 9012.90 from any other heading. 39. (A) A change to subheadings 9013.10 through 9013.80 from any other heading; or (B) A change to subheadings 9013.10 through 9013.80 from any other subheading, provided there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.535 DR-CAFTA (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 40. A change to subheading 9013.90 from any other heading. 41. (A) A change to subheadings 9014.10 through 9014.80 from any other heading; or (B) A change to subheadings 9014.10 through 9014.80 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 42. A change to subheading 9014.90 from any other heading. 43. (A) A change to subheadings 9015.10 through 9015.80 from any other heading; or (B) A change to subheadings 9015.10 through 9015.80 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 44. (A) A change to subheading 9015.90 from any other heading; or (B) No change in tariff classification is required, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 45. A change to heading 9016 from any other heading. 46. (A) A change to subheadings 9017.10 through 9022.90 from any other subheading; or (B) No change in tariff classification is required, provided there is a regional value content of not less than: (i) 30 percent when the build-up method is used, or (ii) 35 percent when the build-down method is used. 47. A change to heading 9023 from any other heading. 48. (A) A change to subheadings 9024.10 through 9024.80 from any other heading; or (B) A change to subheadings 9024.10 through 9024.80 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 49. A change to subheading 9024.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.536 DR-CAFTA 50. (A) A change to subheadings 9025.11 through 9025.80 from any other heading or (B) A change to subheadings 9025.11 through 9025.80 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 51. A change to subheading 9025.90 from any other heading. 52. (A) A change to subheadings 9026.10 through 9026.80 from any other heading; or (B) A change to subheadings 9026.10 through 9026.80 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 53. A change to subheading 9026.90 from any other heading 54. (A) A change to subheadings 9027.10 through 9027.80 from any other heading; or (B) A change to subheadings 9027.10 through 9027.80 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 55. A change to subheading 9027.90 from any other heading. 56. (A) A change to subheadings 9028.10 through 9028.30 from any other heading; or (B) A change to subheadings 9028.10 through 9028.30 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 57. A change to subheading 9028.90 from any other heading. 58. (A) A change to subheadings 9029.10 through 9029.20 from any other heading; or (B) A change to subheadings 9029.10 through 9029.20 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 59. A change to subheading 9029.90 from any other heading. 60. A change to subheadings 9030.10 through 9030.89 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.537 DR-CAFTA 61. A change to subheading 9030.90 from any other heading. 62. (A) A change to subheadings 9031.10 through 9031.80 from any other heading; or (B) A change to a coordinate measuring machine of subheading 9031.49 from any other good except from a base or frame for a good of the same subheading; or (C) A change to subheadings 9031.10 through 9031.80 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 63. A change to subheading 9031.90 from any other heading. 64. (A) A change to subheadings 9032.10 through 9032.89 from any other heading; or (B) A change to subheadings 9032.10 through 9032.89 from any other subheading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 65. A change to subheading 9032.90 from any other heading. 66. A change to heading 9033 from any other heading. Chapter 91. 1. (A) A change to subheading 9101.11 from any other chapter; or (B) A change to subheading 9101.11 from heading 9114, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 2. (A) A change to subheading 9101.12 from any other chapter; or (B) A change to subheading 9101.12 from any other heading, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 3. (A) A change to subheading 9101.19 from any other chapter; or (B) A change to subheading 9101.19 from heading 9114, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 4. (A) A change to subheading 9101.21 from any other chapter; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.538 DR-CAFTA (B) A change to subheading 9101.21 from any other heading, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 5. (A) A change to subheading 9101.29 from any other chapter; or (B) A change to subheading 9101.29 from heading 9114, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 6. (A) A change to subheading 9101.91 from any other chapter; or (B) A change to subheading 9101.91 from any other heading, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 7. (A) A change to subheading 9101.99 from any other chapter; or (B) A change to subheading 9101.99 from heading 9114, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 8. (A) A change to headings 9102 through 9107 from any other chapter; or (B) A change to headings 9102 through 9107 from heading 9114, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 9. (A) A change to headings 9108 through 9110 from any other chapter; or (B) A change to headings 9108 through 9110 from any other heading, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 10. (A) A change to subheadings 9111.10 through 9111.80 from any other chapter; or (B) A change to subheadings 9111.10 through 9111.80 from subheading 9111.90 or any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 11. (A) A change to subheading 9111.90 from any other chapter; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.539 DR-CAFTA (B) A change to subheading 9111.90 from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 12. A change to subheading 9112.20 from subheading 9112.90 or any other heading, provided there is regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. 13. (A) A change to subheading 9112.90 from any other chapter; or (B) A change to subheading 9112.90 from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 14. (A) A change to heading 9113 from any other chapter; or (B) A change to heading 9113 from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 15. A change to heading 9114 from any other heading. Chapter 92. 1. (A) A change to heading 9201 from any other chapter; or (B) A change to heading 9201 from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 2. (A) A change to heading 9202 from any other chapter; or (B) A change to heading 9202 from any other heading, provided that there is a regional value content of not less than: (i) 30 percent when the build-up method is used, or (ii) 35 percent when the build-down method is used. 3. (A) A change to headings 9203 through 9208 from any other chapter; or (B) A change to headings 9203 through 9208 from any other heading, provided that there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.540 DR-CAFTA 4. A change to heading 9209 from any other heading. Chapter 93. 1. (A) A change to headings 9301 through 9304 from any other chapter; or (B) A change to headings 9301 through 9304 from any other heading, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 2. A change to heading 9305 from any other heading. 3. A change to headings 9306 through 9307 from any other chapter. Chapter 94. 1. A change to heading 9401 from any other heading. 2. A change to subheadings 9402.10 through 9402.90 from any other subheading, provided there is a regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. 3. A change to heading 9403 from any other heading. 4. A change to subheadings 9404.10 through 9404.30 from any other chapter. Heading rule: The provisions of subdivision (d)(vi) of this note apply to this subheading: 5. A change to subheading 9404.90 from any other chapter, except from headings 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408 or 5512 through 5516 or subheading 6307.90. 6. (A) A change to subheadings 9405.10 through 9405.60 from any other chapter; or (B) A change to subheadings 9405.10 through 9405.60 from subheadings 9405.91 through 9405.99, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 7. A change to subheadings 9405.91 through 9405.99 from any other heading. 8. A change to heading 9406 from any other chapter. Chapter 95. 1. (A) A change to heading 9503 from any other chapter; or (B) A change to dolls representing only human beings of heading 9503 from any other heading. 2. A change to subheadings 9504.20 through 9506.29 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.541 DR-CAFTA 3. A change to subheading 9506.31 from subheading 9506.39, whether or not there is a change from another chapter, provided there is a regional value content of not less than: (A) 35 percent when the build-up method is used, or (B) 45 percent when the build-down method is used. 4. A change to subheadings 9506.32 through 9508.90 from any other chapter. Chapter 96. 1. A change to headings 9601 through 9605 from any other chapter. 2. (A) A change to subheading 9606.10 from any other heading; or (B) No change in tariff classification is required, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 3. (A) A change to subheadings 9606.21 through 9606.29 from any other chapter; or (B) A change to subheadings 9606.21 through 9606.29 from subheading 9606.30, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 4. A change to subheading 9606.30 from any other heading. 5. (A) A change to subheadings 9607.11 through 9607.19 from any other chapter; or (B) A change to subheadings 9607.11 through 9607.19 from subheading 9607.20, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 6. A change to subheading 9607.20 from any other heading. 7. (A) A change to subheadings 9608.10 through 9608.20 from any other chapter; or (B) A change to subheadings 9608.10 through 9608.20 from subheadings 9608.60 through 9608.99, provided there is a regional value content of not less than 30 percent when the build-down method is used. 8. (A) A change to subheadings 9608.31 through 9608.50 from any other chapter; or (B) A change to subheadings 9608.31 through 9608.50 from subheadings 9608.60 through 9608.99, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.542 DR-CAFTA 9. A change to subheading 9608.60 from any other heading. 10. A change to subheading 9608.91 from any other subheading. 11. A change to subheading 9608.99 from any other heading. 12. (A) A change to subheadings 9609.10 through 9609.90 from any other heading; or (B) A change to subheadings 9609.10 through 9609.90 from subheading 9609.20 or any other heading, provided there is a region value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 13. A change to headings 9610 through 9611 from any other heading. 14. A change to subheading 9612.10 from any other chapter. 15. A change to subheading 9612.20 from any other heading. 16. (A) A change to subheadings 9613.10 through 9613.80 from any other chapter; or (B) A change to subheadings 9613.10 through 9613.80 from subheading 9613.90, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 17. A change to subheading 9613.90 from any other heading. 18. A change to heading 9614 from any other heading. 19. [Rule deleted.] 20. (A) A change to subheadings 9615.11 through 9615.19 from any other chapter; or (B) A change to subheadings 9615.11 through 9615.19 from subheading 9615.90, provided there is a regional value content of not less than: (i) 35 percent when the build-up method is used, or (ii) 45 percent when the build-down method is used. 21. A change to subheading 9615.90 from any other heading. 22. A change to heading 9616 from any other heading. 23. A change to heading 9617 from any other chapter. 24. A change to heading 9618 from any other heading. Heading rule 1: For the purposes of determining the origin of a good of tariff items 9619.00.31, 9619.00.41, 9619.00.43, 9619.00.46, 9619.00.61, 9619.00.64, 9619.00.68, 9619.00.33, 9619.00.48, 9619.00.71, 9619.00.74, 9619.00.78, 9619.00.79, or 9619.00.90, <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.543 Bahrain the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the change of tariff classification requirements set out in the rule for that good. Heading rule 2: Notwithstanding heading rule 1 to this chapter, a good of tariff items 9619.00.31, 9619.00.41, 9619.00.43, 9619.00.46, 9619.00.61, 9619.00.64, 9619.00.68, 9619.00.33, 9619.00.48, 9619.00.71, 9619.00.74, 9619.00.78, 9619.00.79, or 9619.00.90, containing fabrics of subheading 5806.20 or heading 6002 shall be considered originating only if such fabrics are both formed from yarn and finished in the territory of one or more of the parties to the Agreement. Heading rule 3: Notwithstanding heading rule 1 to this chapter, a good of tariff items 9619.00.31, 9619.00.41, 9619.00.43, 9619.00.46, 9619.00.61, 9619.00.64, 9619.00.68, 9619.00.33, 9619.00.48, 9619.00.71, 9619.00.74, 9619.00.78, 9619.00.79, or 9619.00.90, containing sewing thread of headings 5204, 5401, or 5508 or yarn of heading 5402 used as sewing thread, shall be considered originating only if such sewing thread is both formed and finished in the territory of one or more of the parties to the Agreement. 25. (A) A change to sanitary towels (pads) and tampons and similar articles of textile wadding of heading 9619 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311 or chapter 54 through 55; or (B) A change to a tariff items 9619.00.31, 9619.00.41, 9619.00.43, 9619.00.46, 9619.00.61, 9619.00.64, or 9619.00.68 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement; or (C) A change to a tariff items 9619.00.33, 9619.00.48, 9619.00.71, 9619.00.74, 9619.00.78, 9619.00.79 or 9619.00.90, from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement; or (D) A change to any other good of heading 9619 from any other heading. 26. A change to heading 9620 from any other heading. Chapter 97. 1. A change to subheadings 9701.10 through 9701.90 from any other subheading. 2. A change to headings 9702 through 9706 from any other heading. 2A. A change to subheading 2202.91 from any other chapter. 30 United States-Bahrain Free Trade Agreement Implementation Act. (a) Originating goods under the terms of the United States-Bahrain Free Trade Agreement (UBFTA) are subject to duty as provided for herein. For the purposes of this note, goods of Bahrain, as defined in subdivisions (b) through (h) of this note, that are imported into the customs territory of the United States and entered under a provision for which a rate of duty appears in the “Special” subcolumn of column 1 followed by the symbol “BH” in parentheses are eligible for the tariff treatment and quantitative limitations set forth in the “Special” subcolumn, in accordance with sections 201 through 203, inclusive, of the United States-Bahrain Free Trade Agreement Implementation Act (Pub. Law 109-169; 119 Stat. 3581). For the purposes of this note, the term “UBFTA country” refers only to Bahrain or to the United States. (b) For the purposes of this note, subject to the provisions of subdivisions (c), (d), (e), (g) and (h) thereof, a good imported into the United States is eligible for treatment as an originating good of a UBFTA country under the terms of this note only if -- (i) the good is a good wholly the growth, product or manufacture of Bahrain or of the United States, or both; (ii) for goods not covered by subdivision (b)(iii) below, the good is a new or different article of commerce that has been grown, produced or manufactured in the territory of Bahrain or of the United States, or both, and the sum of-- (A) the value of each material produced in the territory of Bahrain or of the United States, or both, and (B) the direct costs of processing operations performed in the territory of Bahrain or of the United States, or both, <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.544 Bahrain is not less than 35 percent of the appraised value of the good at the time the good is entered into the territory of the United States; or (iii) the good falls in a heading or subheading covered by a provision set forth subdivision (h) of this note and-- (A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in such subdivision (h) as a result of production occurring entirely in the territory of Bahrain or of the United States, or both; or (B) the good otherwise satisfies the requirements specified in such subdivision (h); and and is imported directly into the territory of the United States from the territory of Bahrain and meets all other applicable requirements of this note. For purposes of this note, the term “good” means any merchandise, product, article or material. (c) Value of materials. (i) Except as provided in subdivision (c)(ii) of this note, the value of a material produced in the territory of Bahrain or of the United States, or both, includes the following: (A) the price actually paid or payable for the material by the producer of such good; (B) the freight, insurance, packing and all other costs incurred in transporting the material to the producer’s plant, if such costs are not included in the price referred to in subdivision (c)(i)(A) above; (C) the cost of waste or spoilage resulting from the use of the material in the growth, production or manufacture of the good, less the value of recoverable scrap; and (D) taxes or customs duties imposed on the material by Bahrain or the United States, or both, if the taxes or customs duties are not remitted upon exportation from the territory of Bahrain or of the United States, as the case may be. (ii) If the relationship between the producer of a good and the seller of a material influenced the price actually paid or payable for the material, or if there is no price actually paid or payable by the producer for the material, the value of the material produced in the territory of Bahrain or of the United States, or both, includes the following: (A) all expenses incurred in the growth, production or manufacture of the material, including general expenses; (B) a reasonable amount for profit; and (C) freight, insurance, packing and all other costs incurred in transporting the material to the producer’s plant. (d) (i) For purposes of subdivision (b)(i) of this note, except as otherwise provided in subdivision (e) of this note for textile and apparel articles, the expression “good wholly the growth, product or manufacture of Bahrain or of the United States, or both” means-- (A) a mineral good extracted in the territory of Bahrain or of the United States, or both; (B) a vegetable good, as such a good is provided for in the tariff schedule, harvested in the territory of Bahrain or of the United States, or both; (C) a live animal born and raised in the territory of Bahrain or of the United States, or both; (D) a good obtained from live animals raised in the territory of Bahrain or of the United States, or both; (E) a good obtained from hunting, trapping or fishing in the territory of Bahrain or of the United States, or both; (F) a good (fish, shellfish and other marine life) taken from the sea by vessels registered or recorded with Bahrain or with the United States and flying the flag of that country; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.545 Bahrain (G) a good produced exclusively from products referred to in subdivision (F) on board factory ships registered or recorded with Bahrain or with the United States and flying the flag of that country; (H) a good taken by Bahrain or the United States, or a person of Bahrain or of the United States, from the seabed or beneath the seabed outside territorial waters, if Bahrain or the United States has rights to exploit such seabed; (I) a good taken from outer space, if such good is obtained by Bahrain or the United States, or a person of Bahrain or of the United States, and is not processed in the territory of a country other than Bahrain or the United States; (J) waste and scrap derived from– (1) production or manufacture in the territory of Bahrain or of the United States, or both; or (2) used goods collected in the territory of Bahrain or of the United States, or both, if such goods are fit only for the recovery of raw materials; (K) a recovered good derived in the territory of Bahrain or of the United States from used goods and utilized in the territory of that country in the production of remanufactured goods; and (L) a good produced in the territory of Bahrain or of the United States, or both, exclusively-- (1) from goods referred to in subdivisions (A) through (J) above, inclusive, or (2) from the derivatives of goods referred to in such subdivisions, at any stage of production. (ii) Cumulation. (A) An originating good, or a material produced in the territory of Bahrain or of the United States, or both, that is incorporated into a good in the territory of the other country shall be considered to originate in the territory of the other country. (B) A good that is grown, produced or manufactured in the territory of Bahrain or of the United States, or both, by one or more producers, is an originating good if the good satisfies the requirements of subdivision (b) of this note and all other applicable requirements of this note. (iii) Packaging and packing materials and containers for retail sale and for shipment. Packaging and packing materials and containers for retail sale and shipment shall be disregarded in determining whether a good qualifies as an originating good, except that the value of such packaging and packing materials and containers has been included in meeting the requirements set forth in subdivision (b)(ii) of this note. (iv) Definitions. For the purposes of this note: (A) The term “direct costs of processing operations,” with respect to a good, includes, to the extent they are includable in the appraised value of the good when imported into Bahrain or the United States, as the case may be, the following: (1) all actual labor costs involved in the growth, production or manufacture of the good, including fringe benefits, on-the-job training and the cost of engineering, supervisory, quality control and similar personnel; (2) tools, dies, molds and other indirect materials, and depreciation on machinery and equipment that are allocable to the good; (3) research, development, design, engineering and blueprint costs, to the extent that they are allocable to the good; (4) costs of inspecting and testing the good; and (5) costs of packaging the good for export to the territory of the other country. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.546 Bahrain The term “direct costs of processing operations” does not include costs that are not directly attributable to the good or are not costs of growth, production or manufacture of the good, such as: (I) profit, and (II) general expenses of doing business that are either not allocable to the good or are not related to the growth, production or manufacture of the good, such as administrative salaries, casualty and liability insurance, advertising and salesmen’s staff salaries, commissions or expenses. (B) The term “material” means a good, including a part or ingredient, that is used in the growth, production or manufacture of another good that is a new or different article of commerce that has been grown, produced or manufactured in Bahrain or of the United States, or both. (C) The term “material produced in the territory of Bahrain or of the United States, or both” means a good that is either wholly the growth, product or manufacture of Bahrain or of the United States, or both, or a new or different article of commerce that has been grown, produced or manufactured in the territory of Bahrain or of the United States, or both. (D) The term “new or different article of commerce” means, except as provided in this subdivision, a good that-- (1) has been substantially transformed from a good or material that is not wholly the growth, product or manufacture of Bahrain or of the United States, or both; and (2) has a new name, character or use distinct from the good or material from which it was transformed, but a good shall not be considered a new or different article of commerce by virtue of having undergone simple combining or packaging operations, or mere dilution with water or another substance that does not materially alter the characteristics of the good. (E) The term “simple combining or packaging operations” means operations such as adding batteries to devices, fitting together a small number of components by bolting, gluing or soldering, and repacking or packaging components together. (F) The term “recovered goods” means materials in the form of individual parts that result from-- (1) the complete disassembly of used goods into individual parts; and (2) the cleaning, inspecting, testing or other processing of those parts that is necessary for improvement to sound working condition. (G) The term “remanufactured good” means an industrial good that is assembled in the territory of Bahrain or of the United State and that-- (1) is entirely or partially comprised of recovered goods; (2) has a similar life expectancy to, and meets similar performance standards as, a like good that is new; and (3) enjoys a factory warranty similar to that of a like good that is new. (H) The term “substantially transformed” means, with respect to a good or a material, changed as the result of a manufacturing or processing operation so that-- (1) (aa) the good or material is converted from a good that has multiple uses into a good or material that has limited uses; (bb) the physical properties of the good or material are changed to a significant extent; or (cc) the operation undergone by the good or material is complex by reason of the number of processes and materials involved and the time and level of skill required to perform those processes; and (2) the good or material loses its separate identity in the manufacturing or processing operation. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.547 Bahrain (v) A good shall not be considered to be imported directly into the territory of the United States from the territory of Bahrain for purposes of this note if, after exportation from the territory of Bahrain or of the United States, the good undergoes production, manufacturing or any other operation outside the territory of Bahrain or of the United States, other than unloading, reloading or any other operation necessary to preserve the good in good condition or to transport the good to the territory of Bahrain or of the United States. (e) Textile and apparel articles. (i) Except as provided in subdivision (ii) below, a textile or apparel good that is not an originating good under the terms of this note, because certain fibers or yarns used in the production of the component of the good that determines the tariff classification of the good do not undergo an applicable change in tariff classification set out in subdivision (h) of this note, shall be considered to be an originating good if the total weight of all such fibers or yarns in that component is not more than seven percent of the total weight of that component. Notwithstanding the preceding sentence, a textile or apparel good containing elastomeric yarns in the component of the good that determines the tariff classification of the good shall be considered to be an originating good only if such yarns are wholly formed in the territory of Bahrain or of the United States. (ii) Notwithstanding the rules set forth in subdivision (h) of this note, textile and apparel goods classifiable as goods put up in sets for retail sale as provided for in general rule of interpretation 3 to the tariff schedule shall not be considered to be originating goods unless each of the goods in the set is an originating good or the total value of the nonoriginating goods in the set does not exceed ten percent of the value of the set determined for purposes of assessing customs duties. (iii) For purposes of this note, in the case of a textile or apparel good that is a yarn, fabric or group of fibers, the term “component of the good that determines the tariff classification of the good” means all of the fibers in the yarn, fabric or group of fibers. (iv) For purposes of this note, the term “textile or apparel good” means a good listed in the Annex to the Agreement on Textiles and Clothing referred to in section 101(d)(4) of the Uruguay Round Agreements Act (19 U.S.C. 3511(d)(4)). (f) Indirect materials. Indirect materials shall be disregarded in determining whether a good qualifies as an originating good, except that the cost of such indirect materials may be included in meeting the 35 percent value-content requirement of subdivision (b)(ii) of this note where applicable. An “indirect material” means a good used in the growth, production, manufacture, testing or inspection of a good but not physically incorporated into the good, or a good used in the maintenance of buildings or the operation of equipment associated with the growth, production or manufacture of a good, including– (i) fuel and energy; (ii) tools, dies and molds; (iii) spare parts and materials used in the maintenance of equipment and buildings; (iv) lubricants, greases, compounding materials and other materials used in the growth, production or manufacture of a good or used to operate equipment and buildings; (v) gloves, glasses, footwear, clothing, safety equipment and supplies; (vi) equipment, devices and supplies used for testing or inspecting the good; (vii) catalysts and solvents; and (viii) any other goods that are not incorporated into the good but the use of which in the growth, production or manufacture of the good can reasonably be demonstrated to be a part of that growth, production or manufacture. (g) Interpretation of rules of origin. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.548 Bahrain For purposes of interpreting the rules of origin set forth in subdivision (h) of this note-- (i) the specific rule, or specific set of rules, that applies to a particular heading or subheading is set out immediately adjacent to the heading or subheading; (ii) a rule applicable to a subheading shall take precedence over a rule applicable to the heading which is parent to that subheading; (iii) a requirement of a change in tariff classification applies only to non-originating materials; and (iv) a reference to a “chapter” is to a chapter of the tariff schedule; a reference to a “heading” is to a provision whose article description is not indented and which is designated by 4 digits, whether or not followed by subsequent zeroes; and a reference to a “subheading” is to a provision whose article description is indented and which is designated by 6 digits, whether or not followed by subsequent zeroes. (h) Product-specific rules of origin. [NOTE: Not updated for Pres.Proc. 8771, effective Feb. 3, 2012] (i) In general. With respect to goods that are not described in subdivision (b)(i) of this note, whenever such goods fall in the enumerated provisions set forth in subdivision (h) and the importer claims the treatment provided under this note with respect to such goods, the rules in subdivision (h) apply in lieu of the provisions of subdivision (b)(ii) of this note. (ii) Certain dairy and dairy-containing products. A good containing over 10 percent by weight of milk solids classified in chapter 4 or heading 1901, 2105, 2106 or 2202 must be made from originating milk. (iii) Other product-specific rules. Chapter 17. 1. A change to headings 1701 through 1703 from any other chapter. Chapter 18. 1. A change to sweetened cocoa powder of subheading 1806.10 from any other heading, provided that such sweetened cocoa powder does not contain nonoriginating sugar of chapter 17. Chapter 20. 1. A change to subheadings 2009.11 through 2009.39 from any other chapter, except from heading 0805. Chapter 21. 1. A change to concentrated juice of any single fruit or vegetable fortified with vitamins or minerals of subheading 2106.90 from any other chapter, except from heading 0805, subheadings 2009.11 through 2009.39, subheading 2202.91 or subheading 2202.99. Chapter 42. 1. A change to subheading 4202.12 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 2. A change to subheading 4202.22 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 3. A change to subheading 4202.32 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.549 Bahrain 4. A change to subheading 4202.92 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. Chapter 50. 1. A change to headings 5001 through 5003 from any other chapter. 2. A change to headings 5004 through 5006 from any heading outside that group. 3. A change to heading 5007 from any other heading. Chapter 51. 1. A change to headings 5101 through 5105 from any other chapter. 2. A change to headings 5106 through 5110 from any heading outside that group. 3. A change to headings 5111 through 5113 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404 or 5509 through 5510. Chapter 52. 1. A change to headings 5201 through 5207 from any other chapter, except from headings 5401 through 5405 or 5501 through 5507. 2. A change to headings 5208 through 5212 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404 or 5509 through 5510. Chapter 53. 1. A change to headings 5301 through 5305 from any other chapter. 2. A change to headings 5306 through 5308 from any heading outside that group. 3. A change to headings 5309 from any other heading, except from headings 5307 through 5308. 4. A change to headings 5310 through 5311 from any heading outside that group, except from headings 5307 through 5308. Chapter 54. 1. A change to headings 5401 through 5406 from any other chapter, except from headings 5201 through 5203 or 5501 through 5507. 2. A change to tariff items 5407.61.11, 5407.61.21 or 5407.61.91 from tariff items 5402.47.10 or 5402.52.10 or from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. 3. A change to heading 5407 from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. 4. A change to heading 5408 from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. Chapter 55. 1. A change to headings 5501 through 5511 from any other chapter, except from headings 5201 through 5203 or 5401 through 5405. 2. A change to headings 5512 through 5516 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404 or 5509 through 5510. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.550 Bahrain Chapter 56. 1. A change to headings 5601 through 5609 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. Chapter 57. 1. A change to headings 5701 through 5705 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5308 or 5311, chapter 54 or headings 5508 through 5516. Chapter 58. 1. A change to headings 5801 through 5811from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. Chapter 59. 1. A change to heading 5901 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. 2. A change to heading 5902 from any other heading, except from headings 5106 through 5113, 5204 through 5212 or 5306 through 5311 or chapters 54 through 55. 3. A change to headings 5903 through 5908 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408, or 5512 through 5516. 4. A change to heading 5909 from any other chapter, except from headings 5111 through 5113, 5208 through 5212 or 5310 through 5311, chapter 54 or headings 5512 through 5516. 5. A change to heading 5910 from any other heading, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. 6. A change to heading 5911 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. Chapter 60. 1. A change to headings 6001 through 6006 from any other chapter, except from headings 5106 through 5113, chapter 52, headings 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. Chapter 61. Chapter Rule 1: Except for fabrics classified in tariff items 5408.22.10, 5408.23.11, 5408.23.21 and 5408.24.10, the fabrics identified in the following subheadings and headings, when used as visible lining material in certain men's and women's suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers and similar articles, must be both formed from yarn and finished in the territory of Bahrain or of the United States: 5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.35 through 6005.44 or 6006.10 through 6006.44. Chapter Rule 2: For purposes of determining the origin of a good of chapter 61 of the tariff schedule, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good, and such component must satisfy the tariff change requirements set out in the rule for that good. If the rule requires that the good must also satisfy the tariff change requirements for visible <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.551 Bahrain lining fabrics listed in chapter rule 1 to this chapter, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings. 1. A change to subheadings 6101.20 through 6101.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 for chapter 61. 2. (A) A change to subheading 6101.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (i) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, (ii) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 for chapter 61. (B) A change to any other good of subheading 6101.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 3. A change to subheadings 6102.10 through 6102.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 4. A change to subheading 6102.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 5. (A) A change to tariff items 6103.10.70 or 6103.10.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. (B) A change to subheading 6103.10 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (i) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (ii) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 for chapter 61. [TCRs 6 and 7 deleted.] 8. A change to subheadings 6103.22 through 6103.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.552 Bahrain (B) with respect to a garment described in heading 6101 or a jacket or a blazer described in heading 6103, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 9. A change to subheadings 6103.31 through 6103.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 10. A change to tariff items 6103.39.40 or 6103.39.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 11. A change to subheading 6103.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 12. A change to subheadings 6103.41 through 6103.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 13. A change to subheading 6104.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 14. A change to tariff items 6104.19.40 or 6104.19.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 15. A change to any other good of subheading 6104.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 16. A change to subheadings 6104.22 through 6104.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.553 Bahrain (B) with respect to a garment described in heading 6102, a jacket or a blazer described in heading 6104 or a skirt described in heading 6104, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 17. A change to subheadings 6104.31 through 6104.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 18. A change to tariff items 6104.39.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 19. A change to subheading 6104.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 20. A change to subheadings 6104.41 through 6104.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 21. A change to subheadings 6104.51 through 6104.53 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 22. A change to tariff items 6104.59.40 or 6104.59.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 23. A change to subheading 6104.59 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 24. A change to subheadings 6104.61 through 6104.69 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 25. A change to headings 6105 through 6106 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.554 Bahrain 26. A change to subheadings 6107.11 through 6107.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 27. A change to subheading 6107.21 from: (A) tariff items 6006.21.10, 6006.22.10, 6006.23.10 or 6006.24.10, provided that the good, exclusive of collar, cuffs, waistband, or elastic, is wholly of such fabric and the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; or (B) any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 28. A change to subheadings 6107.22 through 6107.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 29. A change to subheadings 6108.11 through 6108.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 30. A change to subheading 6108.21 from: (A) tariff item 6006.21.10, 6006.22.10, 6006.23.10 or 6006.24.10, provided that the good, exclusive of waistband, elastic or lace, is wholly of such fabric and the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both, or (B) any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 31. A change to subheadings 6108.22 through 6108.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 32. A change to subheading 6108.31 from: (A) tariff items 6006.21.10, 6006.22.10, 6006.23.10 or 6006.24.10, provided that the good, exclusive of collar, cuffs, waistband, elastic or lace, is wholly of such fabric and the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; or (B) any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 33. A change to subheadings 6108.32 through 6108.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.555 Bahrain 34. A change to subheadings 6108.91 through 6108.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 35. A change to headings 6109 through 6111 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 36. A change to subheadings 6112.11 through 6112.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 37. A change to subheading 6112.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) with respect to a garment described in heading 6101, 6102, 6201 or 6202, of wool, fine animal hair, cotton, or man-made fibers, imported as part of a ski-suit of this subheading, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 38. A change to subheadings 6112.31 through 6112.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 39. A change to headings 6113 through 6117 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. Chapter 62. Chapter Rule 1: Except for fabrics classified in tariff items 5408.22.10, 5408.23.11, 5408.23.21 and 5408.24.10, the fabrics identified in the following subheadings and headings, when used as visible lining material in certain men's and women's suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers and similar articles, must be both formed from yarn and finished in the territory of Bahrain or of the United States: 5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.35 through 6005.44 or 6006.10 through 6006.44. Chapter Rule 2: Apparel goods of this chapter shall be considered to originate if they are cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both and if the fabric of the outer shell, exclusive of collars or cuffs, is wholly of one or more of the following: (A) Velveteen fabrics of subheading 5801.23, containing 85 per cent or more by weight of cotton; (B) Corduroy fabrics of subheading 5801.22, containing 85 per cent or more by weight of cotton and containing more than 7.5 wales per centimeter; (C) Fabrics of subheadings 5111.11 or 5111.19, if hand-woven, with a loom width of less than 76 cm, woven in the United Kingdom in accordance with the rules and regulations of the Harris Tweed Association, Ltd. and so certified by the Association; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.556 Bahrain (D) Fabrics of subheading 5112.30, weighing not more than 340 grams per square meter, containing wool, not less than 20 per cent by weight of fine animal hair and not less than 15 per cent by weight of man-made staple fibers; or (E) Batiste fabrics of subheadings 5513.11 or 5513.21, of square construction, of single yarns exceeding 76 metric count, containing between 60 and 70 warp ends and filling picks per square centimeter, of a weight not exceeding 110 grams per square meter. Chapter Rule 3: For purposes of determining the origin of a good of chapter 62 of the tariff schedule, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. If the rule requires that the good must also satisfy the tariff change requirements for visible lining fabrics listed in chapter rule 1 to this chapter, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings. 1. A change to subheadings 6201.11 through 6201.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 2. A change to subheading 6201.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 3. A change to subheadings 6201.91 through 6201.93 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 4. A change to subheading 6201.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 5. A change to subheadings 6202.11 through 6202.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 6. A change to subheading 6202.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 7. A change to subheadings 6202.91 through 6202.93 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.557 Bahrain (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 8. A change to subheading 6202.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 9. A change to subheadings 6203.11 through 6203.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 10. A change to tariff items 6203.19.50 or 6203.19.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 11. A change to subheading 6203.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 12. A change to subheading 6203.22 through 6203.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) with respect to a garment described in heading 6201 or a jacket or a blazer described in heading 62.03, of wool, fine animal hair, cotton, or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 13. A change to subheading 6203.31 through 6203.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 14. A change to tariff items 6203.39.50 or 6203.39.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.558 Bahrain 15. A change to subheading 6203.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 16. A change to subheading 6203.41 through 6203.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 17. A change to subheading 6204.11 through 6204.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 18. A change to tariff items 6204.19.40 or 6204.19.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 19. A change to subheading 6204.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 20. A change to subheadings 6204.21 through 6204.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) with respect to a garment described in heading 6202, a jacket or a blazer described in heading 6204 or a skirt described in heading 6204, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1to chapter 62. 21. A change to subheadings 6204.31 through 6204.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.559 Bahrain 22. A change to tariff items 6204.39.60 or 6204.39.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 23. A change to subheading 6204.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 24. A change to subheadings 6204.41 through 6204.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 25. A change to subheadings 6204.51 through 6204.53 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 26. A change to tariff item 6204.59.40 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 27. A change to subheading 6204.59 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 28. A change to subheadings 6204.61 through 6204.69 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. {TCR 29 deleted.] Subheading Rule: Men's or boys' shirts of cotton or man-made fibers shall be considered to originate if they are both cut and assembled in the territory of Bahrain or of the United States, or both, and if the fabric of the outer shell, exclusive of collars or cuffs, is wholly of one or more of the following: (A) Fabrics of subheadings 5208.21, 5208.22, 5208.29, 5208.31, 5208.32, 5208.39, 5208.41, 5208.42, 5208.49, 5208.51 or 5208.52 or tariff items 5208.59.20, 5208.59.40, 5208.59.60 or 5208.59.80, of average yarn number exceeding 135 metric; (B) Fabrics of subheadings 5513.11 or 5513.21, not of square construction, containing more than 70 warp ends and filling picks per square centimeter, of average yarn number exceeding 70 metric; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.560 Bahrain (C) Fabrics of subheadings 5210.21 or 5210.31, not of square construction, containing more than 70 warp ends and filling picks per square centimeter, of average yarn number exceeding 70 metric; (D) Fabrics of subheadings 5208.22 or 5208.32, not of square construction, containing more than 75 warp ends and filling picks per square centimeter, of average yarn number exceeding 65 metric; (E) Fabrics of subheadings 5407.81, 5407.82 or 5407.83, weighing less than 170 grams per square meter, having a dobby weave created by a dobby attachment; (F) Fabrics of subheadings 5208.42 or 5208.49, not of square construction, containing more than 85 warp ends and filling picks per square centimeter, of average yarn number exceeding 85 metric; (G) Fabrics of subheading 5208.51, of square construction, containing more than 75 warp ends and filling picks per square centimeter, made with single yarns, of average yarn number 95 or greater metric; (H) Fabrics of subheading 5208.41, of square construction, with a gingham pattern, containing more than 85 warp ends and filling picks per square centimeter, made with single yarns, of average yarn number 95 or greater metric and characterized by a check effect produced by the variation in color of the yarns in the warp and filling; or (I) Fabrics of subheading 5208.41, with the warp colored with vegetable dyes, and the filling yarns white or colored with vegetable dyes, of average yarn number greater than 65 metric. 30. A change to subheadings 6205.20 through 6205.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 31. A change to subheading 6205.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 32. A change to headings 6206 through 6210 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 33. A change to subheadings 6211.11 through 6211.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 34. A change to subheading 6211.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; and (B) with respect to a garment described in heading 6101, 6102, 6201 or 6202, of wool, fine animal hair, cotton or man-made fibers, imported as part of a ski-suit of this subheading, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 35. A change to subheadings 6211.32 through 6211.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.561 Bahrain 36. A change to subheading 6212.10 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both, and provided that, during each annual period, such goods of a producer or an entity controlling production shall be eligible for preferential treatment under this note only if the aggregate cost of fabric(s) (exclusive of findings and trimmings) formed in the territory of Bahrain or of the United States, or both, that is used in the production of all such articles of that producer or entity during the preceding annual period is at least 75 percent of the aggregate declared customs value of the fabric (exclusive of findings and trimmings) contained in all such goods of that producer or entity that are entered during the preceding one-year period. 37. A change to subheadings 6212.20 through 6212.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 38. A change to headings 6213 through 6217 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. Chapter 63. Chapter Rule 1: For purposes of determining the origin of a good of this chapter, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. 1. A change to headings 6301 through 6302 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 2. A change to tariff item 6303.92.10 from tariff items 5402.43.10 or 5402.52.10 or any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802, or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 3. A change to heading 6303 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 4. A change to headings 6304 through 6308 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. 5. A change to heading 6309 from any other heading. 6. A change to heading 6310 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both. Chapter 70. 1. A change to heading 7019 from any other heading, except from headings 7007 through 7020. Chapter 94. 1. A change to subheading 9404.90 from any other chapter, except from headings 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408 or 5512 through 5516 or subheading 6307.90. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.562 Oman Chapter 96. Heading Rule: For purposes of determining whether a good of this heading other than of textile wadding is originating, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. 1. (A) A change to sanitary towels (pads) and tampons and similar articles of textile wadding of heading 9619 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 55; or (B) A change to a good of textile materials other than of wadding, knitted or crocheted, of heading 9619 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Bahrain or of the United States, or both; or (C) A change to a good of textile materials other than of wadding, not knitted or crocheted, of heading 9619 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54, or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Bahrain or of the United States; or both. 31. United States-Oman Free Trade Agreement Implementation Act. (a) Originating goods under the terms of the United States-Oman Free Trade Agreement (UOFTA) are subject to duty as provided for herein. For the purposes of this note, goods of Oman, as defined in subdivisions (b) through (h) of this note, that are imported into the customs territory of the United States and entered under a provision for which a rate of duty appears in the “Special” subcolumn of column 1 followed by the symbol “OM” in parentheses are eligible for the tariff treatment and quantitative limitations set forth in the “Special” subcolumn, in accordance with sections 201 through 203, inclusive, of the United States-Oman Free Trade Agreement Implementation Act (Pub. L. 109-283). For the purposes of this note, the term “UOFTA country” refers only to Oman or to the United States. (b) For the purposes of this note, subject to the provisions of subdivisions (c), (d), (e), (g) and (h) thereof, a good imported into the United States is eligible for treatment as an originating good of a UOFTA country under the terms of this note only if -- (i) the good is a good wholly the growth, product or manufacture of Oman or of the United States, or both; (ii) for goods not covered by subdivision (iii) below, the good is a new or different article of commerce that has been grown, produced or manufactured in the territory of Oman or of the United States, or both, and the sum of-- (A) the value of each material produced in the territory of Oman or of the United States, or both, and (B) the direct costs of processing operations performed in the territory of Oman or of the United States, or both, is not less than 35 percent of the appraised value of the good at the time the good is entered into the territory of the United States; or (iii) the good falls in a heading or subheading covered by a provision set forth subdivision (h) of this note and-- (A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in such subdivision (h) as a result of production occurring entirely in the territory of Oman or of the United States, or both; or (B) the good otherwise satisfies the requirements specified in such subdivision (h); and is imported directly into the territory of the United States from the territory of Oman and meets all other applicable requirements of this note. For purposes of this note, the term “good” means any merchandise, product, article or material. For purposes of subdivision (b)(ii), the formula for calculating whether the value of materials produced in the territory of one or both of the parties plus the direct costs of processing operations performed in the territory of one or both of the parties is not less than 35 percent of the appraised value of the good is (VOM + DCP)/AV X 100, where VOM is the value of a material produced in the territory of one <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.563 Oman or both of the parties as set forth in subdivision (c) of this note, DCP is the direct cost of processing operations as defined in subdivision (d)(iv)(A) of this note, and AV is the appraised value of the good. (c) Value of materials. (i) Except as provided in subdivision (c)(ii) of this note, the value of a material produced in the territory of Oman or of the United States, or both, includes the following: (A) the price actually paid or payable by the producer of the good for the material; (B) when not included in the price actually paid or payable by the producer of the good for the material, the freight, insurance, packing and all other costs incurred in transporting the material to the producer’s plant; (C) the cost of waste or spoilage, less the value of recoverable scrap; and (D) taxes or customs duties imposed on the material by Oman or by the United States, or both, provided the taxes or customs duties are not remitted upon exportation. (ii) Where the relationship between the producer of the good and the seller of the material influenced the price actually paid or payable for the material, or if subdivision (c)(i)(A) of this note is otherwise not applicable, the value of the material produced in the territory of Oman or of the United States, or both, includes the following: (A) all expenses incurred in the growth, production or manufacture of the material, including general expenses; (B) a reasonable amount for profit; and (C) freight, insurance, packing and all other costs incurred in transporting the material to the producer’s plant. (d) (i) For purposes of subdivision (b)(i) of this note, except as otherwise provided in subdivision (e) of this note for textile and apparel articles, the expression “goods wholly the growth, product or manufacture of Oman or of the United States, or both” means-- (A) mineral goods extracted in the territory of Oman or of the United States, or both; (B) vegetable goods, as such a good is provided for in the tariff schedule, harvested in the territory of Oman or of the United States, or both; (C) live animals born and raised in the territory of Oman or of the United States, or both; (D) goods obtained from live animals raised in the territory of Oman or of the United States, or both; (E) goods obtained from hunting, trapping or fishing in the territory of Oman or of the United States, or both; (F) goods (fish, shellfish and other marine life) taken from the sea by vessels registered or recorded with Oman or with the United States and flying its flag; (G) goods produced on board factory ships from the goods referred to in subdivision (F), provided such factory ships are registered or recorded with Oman or with the United States and flying its flag; (H) goods taken by Oman or the United States, or a person of Oman or of the United States, from the seabed or beneath the seabed outside territorial waters, provided that Oman or the United States has rights to exploit such seabed; (I) goods taken from outer space, provided such goods are obtained by Oman or the United States, or a person of Oman or of the United States, and are not processed in the territory of a country other than Oman or the United States; (J) waste and scrap derived from– <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.564 Oman (1) production or manufacture in the territory of Oman or of the United States, or both; or (2) used goods collected in the territory of Oman or of the United States, or both, if such goods are fit only for the recovery of raw materials; (K) recovered goods derived in the territory of Oman or of the United States from used goods, and utilized in the territory of that country in the production of remanufactured goods; and (L) goods produced in the territory of Oman or of the United States, or both, exclusively-- (1) from goods referred to in subdivisions (A) through (J) above, inclusive, or (2) from the derivatives of goods referred to in such subdivisions, at any stage of production. (ii) Cumulation. (A) An originating good or a material produced in the territory of Oman or of the United States, or both, that is incorporated into a good in the territory of the other country shall be considered to originate in the territory of the other country. (B) A good that is grown, produced or manufactured in the territory of Oman or of the United States, or both, by one or more producers, is an originating good if the good satisfies the requirements of subdivision (b) of this note and all other applicable requirements of this note. (C) Direct costs of processing operations performed in the territory of Oman or of the United States, or both, as well as the value of materials produced in the territory of Oman or of the United States, or both, may be counted without limitation toward satisfying the 35 percent value-content requirement specified in subdivision (b)(ii) of this note. (iii) Packaging and packing materials and containers in which a good is packaged for retail sale and for shipment, if classified with the good, shall be disregarded in determining whether a good qualifies as an originating good, except that the value of originating packaging and packing materials and containers may be counted toward satisfying, where applicable, the 35 percent value-content requirement specified in subdivision (b)(ii) of this note. (iv) Definitions. For the purposes of this note: (A) The term “direct costs of processing operations” means those costs either directly incurred in, or that can reasonably be allocated to, the growth, production or manufacture of the good, including the following, to the extent they are includable in the appraised value of goods when imported into Oman or the United States, as the case may be, the following: (1) all actual labor costs involved in the growth, production or manufacture of the good, including fringe benefits, on-the-job training and the cost of engineering, supervisory, quality control and similar personnel; (2) tools, dies, molds and other indirect materials, and depreciation on machinery and equipment that are allocable to the specific good; (3) research, development, design, engineering and blueprint costs, to the extent that they are allocable to the specific good; (4) costs of inspecting and testing the specific good; and (5) costs of packaging the specific good for export to the territory of the other country. The term “direct costs of processing operations” does not include costs that are not directly attributable to the good or are not costs of growth, production or manufacture of the good, such as: (I) profit, and (II) general expenses of doing business that are either not allocable to the specific good or are not related to the growth, production or manufacture of the good, such as administrative salaries, casualty and liability insurance, advertising and salesmen’s staff salaries, commissions or expenses. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.565 Oman (B) The term “material” means a good, including a part or ingredient, that is used in the growth, production or manufacture of another good that is a new or different article of commerce that has been grown, produced or manufactured in Oman or of the United States, or both. (C) The term “material produced in the territory of Oman or of the United States, or both” means a good that is either wholly the growth, product or manufacture of Oman or of the United States, or both, or a new or different article of commerce that has been grown, produced or manufactured in the territory of Oman or of the United States, or both. (D) The term “new or different article of commerce” means, except as provided in this subdivision, a good that-- (1) has been substantially transformed from a good or material that is not wholly the growth, product or manufacture of Oman, the United States, or both; and (2) has a new name, character or use distinct from the good or material from which it was transformed, but a good shall not be considered a new or different article of commerce by virtue of having merely undergone (I) simple combining or packaging operations, or (II) mere dilution with water or another substance that does not materially alter the characteristics of the good. (E) The term “simple combining or packaging operations” means operations such as adding batteries to devices, fitting together a small number of components by bolting, gluing or soldering, and repacking or packaging components together. (F) The term “recovered goods” means materials in the form of individual parts that result from-- (1) the complete disassembly of used goods into individual parts; and (2) the cleaning, inspecting, testing or other processing of those parts as necessary for improvement to sound working condition. (G) The term “remanufactured goods” means industrial goods that are assembled in the territory of Oman or of the United State and that-- (1) are entirely or partially comprised of recovered goods; (2) have similar life expectancies as new goods; and (3) enjoy similar factory warranties as such new goods. (H) The term “substantially transformed” means, with respect to a good or a material, changed as the result of a manufacturing or processing operation so that-- (1) (aa) the good or material has multiple uses and is converted into a good with limited uses; (bb) the physical properties of the good or material are changed to a significant extent; or (cc) the operation undergone by the good or material is complex in terms of the number of different processes and materials involved, as well as the time and level of skill required to perform those processes; and (2) the good or material loses its separate identity in the resulting, new good or material. (v) A good shall not be considered to be imported directly into the territory of the United States from the territory of Oman for purposes of this note if the good undergoes production, manufacturing or any other operation outside the territory of Oman or of the United States, other than unloading, reloading or any other operation necessary to preserve the good in good condition or to transport the good to the territory of Oman or of the United States. (e) Textile and apparel articles. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.566 Oman (i) Except as provided in subdivision (ii) below, a textile or apparel good that is not an originating good under the terms of this note, because certain fibers or yarns used in the production of the component of the good that determines the tariff classification of the good do not undergo an applicable change in tariff classification set out in subdivision (h) of this note, shall be considered to be an originating good if the total weight of all such fibers or yarns in that component is not more than seven percent of the total weight of that component. Notwithstanding the preceding sentence, a textile or apparel goodcontaining elastomeric yarns in the component of the good that determines the tariff classification of the good shall be considered to be an originating good only if such yarns are wholly formed in the territory of Oman or of the United States. For purposes of this note, in the case of a textile or apparel good that is a yarn, fabric or group of fibers, the term “component of the good that determines the tariff classification of the good” means all of the fibers in the yarn, fabric or group of fibers. (ii) Notwithstanding the rules set forth in subdivision (h) of this note, textile and apparel goods classifiable under general rule of interpretation 3 to the tariff schedule as goods put up in sets for retail sale shall not be considered to be originating goods unless each of the goods in the set is an originating good or the total value of the nonoriginating goods in the set does not exceed ten percent of the customs value of the set. (iii) For purposes of this note, the term “textile or apparel good” means a good listed in the Annex to the Agreement on Textiles and Clothing referred to in section 101(d)(4) of the Uruguay Round Agreements Act (19 U.S.C. 3511(d)(4)). (iv) [Subdivision deleted.] (f) Indirect materials. Indirect materials shall be disregarded in determining whether a good qualifies as an originating good, except that the cost of such indirect materials may be included in meeting the 35 percent value-content requirement of subdivision (b)(ii) of this note, where applicable. An “indirect material” means a good used in the growth, production, manufacture, testing or inspection of a good but not physically incorporated into the good, or a good used in the maintenance of buildings or the operation of equipment associated with the growth, production or manufacture of a good, including– (i) fuel and energy; (ii) tools, dies and molds; (iii) spare parts and materials used in the maintenance of equipment and buildings; (iv) lubricants, greases, compounding materials and other materials used in the growth, production or manufacture of a good or used to operate equipment and buildings; (v) gloves, glasses, footwear, clothing, safety equipment and supplies; (vi) equipment, devices and supplies used for testing or inspecting the good; (vii) catalysts and solvents; and (viii) any other goods that are not incorporated into the good but the use of which in the growth, production or manufacture of the good can reasonably be demonstrated to be a part of that growth, production or manufacture. (g) Interpretation of rules of origin. For purposes of interpreting the rules of origin set forth in subdivision (h) of this note-- (i) the specific rule, or specific set of rules, that applies to a particular heading or subheading is set out immediately adjacent to the heading or subheading; (ii) a rule applicable to a subheading shall take precedence over a rule applicable to the heading which is parent to that subheading; (iii) a requirement of a change in tariff classification applies only to non-originating materials; and <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.567 Oman (iv) a reference to a “chapter” is to a chapter of the tariff schedule; a reference to a “heading” is to a provision whose article description is not indented and which is designated by 4 digits, whether or not followed by subsequent zeroes; and a reference to a “subheading” is to a provision whose article description is indented and which is designated by 6 digits, whether or not followed by subsequent zeroes. (h) Product-specific rules of origin. [NOT UPDATED FOR PRES. PROC. 8097 or 8771] (i) In general. With respect to goods not described in subdivision (b)(i) of this note, when such goods fall in the enumerated provisions set forth herein and the importer claims the treatment provided under this note with respect to such goods, the rules in this subdivision apply in lieu of the provisions of subdivision (b)(ii) of this note. (ii) Certain dairy and dairy-containing products. A good containing over 10 percent by weight of milk solids classified in chapter 4 or heading 1901, 2105, 2106 or 2202 must be made from originating milk. (iii) Other product-specific rules. Chapter 17. 1. A change to headings 1701 through 1703 from any other chapter. Chapter 18. 1. A change to sweetened cocoa powder of subheading 1806.10 from any other heading, provided that such sweetened cocoa powder does not contain nonoriginating sugar of chapter 17. Chapter 20. 1. A change to subheadings 2009.11 through 2009.39 from any other chapter, except from heading 0805. Chapter 21. 1. A change to concentrated juice of any single fruit or vegetable fortified with vitamins or minerals of subheading 2106.90 from any other chapter, except from heading 0805, subheadings 2009.11 through 2009.39 or subheading 2002.90. Chapter 42. 1. A change to subheading 4202.12 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 2. A change to subheading 4202.22 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 3. A change to subheading 4202.32 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 4. A change to subheading 4202.92 from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. Chapter 50. 1. A change to headings 5001 through 5003 from any other chapter. 2. A change to headings 5004 through 5006 from any heading outside that group. 3. A change to heading 5007 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.568 Oman Chapter 51. 1. A change to headings 5101 through 5105 from any other chapter. 2. A change to headings 5106 through 5110 from any heading outside that group. 3. A change to headings 5111 through 5113 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404 or 5509 through 5510. Chapter 52. 1. A change to headings 5201 through 5207 from any other chapter, except from headings 5401 through 5405 or 5501 through 5507. 2. A change to headings 5208 through 5212 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404 or 5509 through 5510. Chapter 53. 1. A change to headings 5301 through 5305 from any other chapter. 2. A change to headings 5306 through 5308 from any heading outside that group. 3. A change to headings 5309 from any other heading, except from headings 5307 through 5308. 4. A change to headings 5310 through 5311 from any heading outside that group, except from headings 5307 through 5308. Chapter 54. 1. A change to headings 5401 through 5406 from any other chapter, except from headings 5201 through 5203 or 5501 through 5507. 2. A change to tariff items 5407.61.11, 5407.61.21 or 5407.61.91 from tariff items 5402.47.10 or 5402.52.10 or from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. 3. A change to heading 5407 from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. 4. A change to heading 5408 from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. Chapter 55. 1. A change to headings 5501 through 5511 from any other chapter, except from headings 5201 through 5203 or 5401 through 5405. 2. A change to headings 5512 through 5516 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404 or 5509 through 5510. Chapter 56. 1. A change to headings 5601 through 5609 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. Chapter 57. 1. A change to headings 5701 through 5705 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5308 or 5311, chapter 54 or headings 5508 through 5516. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.569 Oman Chapter 58. 1. A change to headings 5801 through 5811from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. Chapter 59. 1. A change to heading 5901 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. 2. A change to heading 5902 from any other heading, except from headings 5106 through 5113, 5204 through 5212 or 5306 through 5311 or chapters 54 through 55. 3. A change to headings 5903 through 5908 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 54.8, or 5512 through 5516. 4. A change to heading 5909 from any other chapter, except from headings 5111 through 5113, 5208 through 5212 or 5310 through 5311, chapter 54 or headings 5512 through 5516. 5. A change to heading 5910 from any other heading, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. 6. A change to heading 5911 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. Chapter 60. 1. A change to headings 6001 through 6006 from any other chapter, except from headings 5106 through 5113, chapter 52, headings 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. Chapter 61. Chapter Rule 1: Except for fabrics classified in tariff items 5408.22.10, 5408.23.11, 5408.23.21 and 5408.24.10, the fabrics identified in the following subheadings and headings, when used as visible lining material in certain men's and women's suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers and similar articles, must be both formed from yarn and finished in the territory of Oman or of the United States: 5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.31 through 6005.44 or 6006.10 through 6006.44. Chapter Rule 2: For purposes of determining the origin of a good of chapter 61 of the tariff schedule, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good, and such component must satisfy the tariff change requirements set out in the rule for that good. If the rule requires that the good must also satisfy the tariff change requirements for visible lining fabrics listed in chapter rule 1 to this chapter, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings. 1. A change to subheadings 6101.10 through 6101.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.570 Oman 2. (A) A change to goods of wool or fine animal hair of subheading 6101.90 from any other chapter, except from heading 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (i) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or the United States, or both; and (ii) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. (B) A change to any other good of subheading 6101.90 from any other chapter, except from heading 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 of heading 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or the United States, or both. 3. A change to subheadings 6102.10 through 6102.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 4. A change to subheading 6102.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 5. A change to tariff items 6103.10.70 or 6103.10.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn and otherwise assembled in the territory of Oman or the United States, or both. 6. A change to subheading 6103.10 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 8. A change to subheadings 6103.22 through 6103.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) with respect to a garment described in heading 6101 or a jacket or a blazer described in heading 6103, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 9. A change to subheadings 6103.31 through 6103.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.571 Oman (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 10. A change to tariff items 6103.39.40 or 6103.39.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 11. A change to subheading 6103.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 12. A change to subheadings 6103.41 through 6103.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 13. A change to subheading 6104.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 14. A change in tariff items 6104.19.40 or 6104.19.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 15. A change to subheading 6104.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 16. A change to subheadings 6104.22 through 6104.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) with respect to a garment described in heading 6102, a jacket or a blazer described in heading 6104 or a skirt described in heading 6104, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 17. A change to subheadings 6104.31 through 6104.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.572 Oman (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 18. A change to tariff items 6104.39.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 19. A change to subheading 6104.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 20. A change to subheadings 6104.41 through 6104.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 21. A change to subheadings 6104.51 through 6104.53 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 22. A change to tariff items 6104.59.40 or 6104.59.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 23. A change to subheading 6104.59 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 24. A change to subheadings 6104.61 through 6104.69 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 25. A change to headings 6105 through 6106 from any other chapter, except from headings 5106 through 5113, 5204 through5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 26. A change to subheadings 6107.11 through 6107.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.573 Oman 27. A change to subheading 6107.21 from: (A) tariff items 6006.21.10, 6006.22.10, 6006.23.10 or 6006.24.10, provided that the good, exclusive of collar, cuffs, waistband, or elastic, is wholly of such fabric and the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; or (B) any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 28. A change to subheadings 6107.22 through 6107.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 29. A change to subheadings 6108.11 through 6108.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 30. A change to subheading 6108.21 from: (A) tariff item 6006.21.10, 6006.22.10, 6006.23.10 or 6006.24.10, provided that the good, exclusive of waistband, elastic or lace, is wholly of such fabric and the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both, or (B) any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 31. A change to subheadings 6108.22 through 6108.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 32. A change to subheading 6108.31 from: (A) tariff items 6006.21.10, 6006.22.10, 6006.23.10 or 6006.24.10, provided that the good, exclusive of collar, cuffs, waistband, elastic or lace, is wholly of such fabric and the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; or (B) any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 33. A change to subheadings 6108.32 through 6108.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 34. A change to subheadings 6108.91 through 6108.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.574 Oman 35. A change to headings 6109 through 6111 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 36. A change to subheadings 6112.11 through 6112.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006,provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 37. A change to subheading 6112.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) with respect to a garment described in heading 6101, 6102, 6201 or 6202, of wool, fine animal hair, cotton, or man-made fibers, imported as part of a ski-suit of this subheading, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 38. A change to subheadings 6112.31 through 6112.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 39. A change to headings 6113 through 6117 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. Chapter 62. Chapter Rule 1: Except for fabrics classified in tariff items 5408.22.10, 5408.23.11, 5408.23.21 and 5408.24.10, the fabrics identified in the following subheadings and headings, when used as visible lining material in certain men's and women's suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers and similar articles, must be both formed from yarn and finished in the territory of Oman or of the United States: 5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.31 through 6005.44 or 6006.10 through 6006.44. Chapter Rule 2: Apparel goods of this chapter shall be considered to originate if they are cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both and if the fabric of the outer shell, exclusive of collars or cuffs, is wholly of one or more of the following: (A) Velveteen fabrics of subheading 5801.23, containing 85 per cent or more by weight of cotton; (B) Corduroy fabrics of subheading 5801.22, containing 85 per cent or more by weight of cotton and containing more than 7.5 wales per centimeter; (C) Fabrics of subheadings 5111.11 or 5111.19, if hand-woven, with a loom width of less than 76 cm, woven in the United Kingdom in accordance with the rules and regulations of the Harris Tweed Association, Ltd. and so certified by the Association; (D) Fabrics of subheading 5112.30, weighing not more than 340 grams per square meter, containing wool, not less than 20 per cent by weight of fine animal hair and not less than 15 per cent by weight of man-made staple fibers; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.575 Oman (E) Batiste fabrics of subheadings 5513.11 or 5513.21, of square construction, of single yarns exceeding 76 metric count, containing between 60 and 70 warp ends and filling picks per square centimeter, of a weight not exceeding 110 grams per square meter. Chapter Rule 3: For purposes of determining the origin of a good of chapter 62 of the tariff schedule, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. If the rule requires that the good must also satisfy the tariff change requirements for visible lining fabrics listed in chapter rule 1 to this chapter, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings. 1. A change to subheadings 6201.11 through 6201.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 2. A change to subheading 6201.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 3. A change to subheadings 6201.91 through 6201.93 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 4. A change to subheading 6201.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 5. A change to subheadings 6202.11 through 6202.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 6. A change to subheading 6202.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 7. A change to subheadings 6202.91 through 6202.93 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.576 Oman (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 8. A change to subheading 6202.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 9. A change to subheadings 6203.11 through 6203.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 10. A change to tariff items 6203.19.50 or 6203.19.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 11. A change to subheading 6203.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 12. A change to subheading 6203.22 through 6203.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) with respect to a garment described in heading 6201 or a jacket or a blazer described in heading 62.03, of wool, fine animal hair, cotton, or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 13. A change to subheading 6203.31 through 6203.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 14. A change to tariff items 6203.39.50 or 6203.39.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 15. A change to subheading 6203.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.577 Oman (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 16. A change to subheading 6203.41 through 6203.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 17. A change to subheading 6204.11 through 6204.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 18. A change to tariff items 6204.19.40 or 6204.19.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 19. A change to subheading 6204.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 20. A change to subheadings 6204.21 through 6204.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) with respect to a garment described in heading 6202, a jacket or a blazer described in heading 6204 or a skirt described in heading 6204, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble ofthese subheadings, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1to chapter 62. 21. A change to subheadings 6204.31 through 6204.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 22. A change to tariff items 6204.39.60 or 6204.39.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.578 Oman 23. A change to subheading 6204.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 24. A change to subheadings 6204.41 through 6204.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 25. A change to subheadings 6204.51 through 6204.53 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 26. A change to tariff item 6204.59.40 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 27. A change to subheading 6204.59 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 28. A change to subheadings 6204.61 through 6204.69 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. Subheading Rule: Men's or boys' shirts of cotton or man-made fibers shall be considered to originate if they are both cut and assembled in the territory of Oman or of the United States, or both, and if the fabric of the outer shell, exclusive of collars or cuffs, is wholly of one or more of the following: (A) Fabrics of subheadings 5208.21, 5208.22, 5208.29, 5208.31, 5208.32, 5208.39, 5208.41, 5208.42, 5208.49, 5208.51, 5208.52 or 5208.59, of average yarn number exceeding 135 metric; (B) Fabrics of subheadings 5513.11 or 5513.21, not of square construction, containing more than 70 warp ends and filling picks per square centimeter, of average yarn number exceeding 70 metric; (C) Fabrics of subheadings 5210.21 or 5210.31, not of square construction, containing more than 70 warp ends and filling picks per square centimeter, of average yarn number exceeding 70 metric; (D) Fabrics of subheadings 5208.22 or 5208.32, not of square construction, containing more than 75 warp ends and filling picks per square centimeter, of average yarn number exceeding 65 metric; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.579 Oman (E) Fabrics of subheadings 5407.81, 5407.82 or 5407.83, weighing less than 170 grams per square meter, having a dobby weave created by a dobby attachment; (F) Fabrics of subheadings 5208.42 or 5208.49, not of square construction, containing more than 85 warp ends and filling picks per square centimeter, of average yarn number exceeding 85 metric; (G) Fabrics of subheading 5208.51, of square construction, containing more than 75 warp ends and filling picks per square centimeter, made with single yarns, of average yarn number 95 or greater metric; (H) Fabrics of subheading 5208.41, of square construction, with a gingham pattern, containing more than 85 warp ends and filling picks per square centimeter, made with single yarns, of average yarn number 95 or greater metric, and characterized by a check effect produced by the variation in color of the yarns in the warp and filling; or (I) Fabrics of subheading 5208.41, with the warp colored with vegetable dyes, and the filling yarns white or colored with vegetable dyes, of average yarn number greater than 65 metric. 30. A change to subheadings 6205.20 through 6205.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 31. A change to subheading 6205.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 32. A change to headings 6206 through 6210 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 33. A change to subheadings 6211.11 through 6211.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 34. A change to subheading 6211.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both; and (B) with respect to a garment described in heading 6101, 6102, 6201 or 6202, of wool, fine animal hair, cotton or man-made fibers, imported as part of a ski-suit of this subheading, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 35. A change to subheadings 6211.32 through 6211.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 36. A change to subheading 6212.10 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both, and provided that, during each annual period, such goods of a producer or an entity controlling production shall be eligible for preferential treatment under this note only if the aggregate cost of fabric(s) (exclusive of findings and trimmings) formed in the territory of Oman or of the United States, or both, that is used in the production of all such articles of that producer or entity during the preceding annual period is at least 75 percent of the aggregate declared customs value of the fabric (exclusive of findings and trimmings) contained in all such goods of that producer or entity that are entered during the preceding one-year period. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.580 Oman 37. A change to subheadings 6212.20 through 6212.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 38. A change to headings 6213 through 6217 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. Chapter 63. Chapter Rule 1: For purposes of determining the origin of a good of this chapter, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. 1. A change to headings 6301 through 6302 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 2. A change to tariff item 6303.92.10 from tariff items 5402.47.10 or 5402.52.10 or any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802, or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 3. A change to heading 6303 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 4. A change to headings 6304 through 6308 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 5. A change to heading 6309 from any other heading. 6. A change to heading 6310 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. Chapter 70. 1. A change to heading 7019 from any other heading, except from headings 7007 through 7020. Chapter 94. 1. A change to subheading 9404.90 from any other chapter, except from headings 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408 or 5512 through 5516 or subheading 6307.90. Chapter 96. Heading Rule 1: For purposes of determining the origin of tariff items 9619.00.31, 9619.00.41, 9619.00.43, 9619.00.46, 9619.00.61, 9619.00.64, 9619.00.68, 9616.00.33, 9619.00.48, 9619.00.71, 9619.00.74, 9619.00.78, 9619.00.79 or 9619.00.90, the rule applicable <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.581 Peru to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. 1. A change to tariff items 9619.00.31, 9619.00.41, 9619.00.43, 9619.00.46, 9619.00.61, 9619.00.64 or 9619.00.68, from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54, or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 2. A change to tariff items 9619.00.33, 9619.00.48, 9619.00.71, 9619.00.74, 9619.00.78, 9619.00.79 or 9619.00.90, from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54, or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Oman or of the United States, or both. 3. A change to tariff items 9619.00.21 or 9619.00.25 from any other chapter, except from heading 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, or chapters 54 through 55. 32. United States-Peru Trade Promotion Agreement Implementation Act. (a) Goods for which entry is claimed under the terms of the United States-Peru Trade Promotion Agreement are subject to duty as set forth herein. For the purposes of this note, originating goods or goods described in subdivision (a)(ii), subject to the provisions of subdivisions (b) through (n) of this note, that are imported into the customs territory of the United States and entered under a provision-- (i) in chapters 1 through 97 of the tariff schedule for which a rate of duty appears in the “Special” subcolumn of column 1 followed by the symbol “PE” in parentheses, or (ii) in chapter 98 or 99 of the tariff schedule where a rate of duty or other treatment is specified, are eligible for the tariff treatment and quantitative limitations set forth therein in accordance with sections 201 through 203, inclusive, of the United States-Peru Trade Promotion Agreement Implementation Act (Pub. L. 110-138; 121 Stat. 1455). (b) For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good under the terms of this note if-- (i) the good is a good wholly obtained or produced entirely in the territory of Peru, the United States, or both; (ii) the good was produced entirely in the territory of Peru, the United States, or both, and-- (A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note; or (B) the good otherwise satisfies any applicable regional value content or other requirements specified in subdivision (n) of this note; and the good satisfies all other applicable requirements of this note; or (iii) the good was produced entirely in the territory of Peru, the United States, or both, exclusively from materials described in subdivision (b)(i) or (b)(ii) of this note. (c) Definitions. (i) For purposes of subdivision (b)(i) of this note, the expression “good wholly obtained or produced” means any of the following goods: (A) plants and plant products harvested or gathered in the territory of Peru, the United States, or both; (B) live animals born and raised in the territory of Peru, the United States, or both; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.582 Peru (C) goods obtained in the territory of Peru, the United States, or both, from live animals; (D) goods obtained from hunting, trapping, fishing or aquaculture conducted in the territory of Peru, the United States, or both; (E) minerals and other natural resources not included in subdivisions (c)(A) through (c)(D) extracted or taken from the territory of Peru, the United States, or both; (F) fish, shellfish and other marine life taken from the sea, seabed or subsoil outside the territory of Peru or the United States by a vessel that is registered or recorded with Peru and flying the flag of Peru or by a vessel that is documented under the laws of the United States; (G) goods produced on board a factory ship from goods referred to subdivision (c)(F), provided such factory ship is a vessel that is registered or recorded with Peru and flies its flag or is a vessel that is documented under the laws of the United States; (H) goods taken by Peru or a person of Peru, or by the United States or a person of the United States, from the seabed or subsoil outside the territorial waters of Peru or the United States, respectively, if Peru or the United States, as the case may be, has rights to exploit such seabed or subsoil; (I) goods taken from outer space, provided they are obtained by Peru or the United States or a person of Peru or the United States and not processed in the territory of a country other than Peru or the United States; (J) waste and scrap derived from-- (1) manufacturing or processing operations in the territory of Peru, the United States, or both; or (2) used goods collected in the territory of Peru, the United States, or both, provided such goods are fit only for the recovery of raw materials; (K) recovered goods derived in the territory of Peru, the United States, or both, from used goods, and utilized in the territory of Peru, the United States, or both, in the production of remanufactured good; and (L) goods, at any stage of production, produced in the territory of Peru, the United States, or both, exclusively from goods referred to in subdivisions (A) through (J) above, or from their derivatives. (ii) For the purposes of this note-- (A) the term “recovered goods” means materials in the form of individual parts that are the result of-- (i) the disassembly of used goods into individual parts; and (ii) the cleaning, inspecting, testing or other processing that is necessary for improvement to sound working condition of such individual parts. (B) the term “remanufactured goods” means an industrial good assembled in the territory of Peru or the United States, or both, that is classified in chapter 84, 85, 87 or 90 of the tariff schedule or heading 9402, other than a good classified in heading 8418 or 8516, that-- (i) is entirely or partially comprised of recovered goods; and (ii) has a similar life expectancy and enjoys a factory warranty similar to such a good that is new. (C) the term “material” means a good that is used in the production of another good, including a part or an ingredient; (D) the term “material that is self-produced” means an originating material that is produced by a producer of a good and used in the production of that good; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.583 Peru (E) the terms “nonoriginating good” or “nonoriginating material” mean a good or a material, as the case may be, that does not qualify as originating under this note; (F) the term “production” means growing, mining, harvesting, fishing, raising, trapping, hunting, manufacturing, processing, assembling or disassembling a good; and the term “producer” means a person who engages in the production of a good in the territory of Peru or the United States; (G) the term “adjusted value” means the value determined in accordance with Articles 1 through 8, Article 15 and the corresponding interpretive notes of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 referred to in section 101(d)(8) of the Uruguay Round Agreements Act, adjusted, if necessary, to exclude any costs, charges or other expenses incurred for transportation, insurance and related services incident to the international shipment of the merchandise from the country of exportation to the place of importation; (H) the term “net cost” means total cost minus sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs and non-allowable interest costs that are included in the total cost; and (I) the term “identical goods” means goods that are the same in all respects relevant to the rule of origin that qualifies the goods as originating goods. (iii) A good that has undergone production necessary to qualify as an originating good under this note shall not be considered to be an originating good if, subsequent to that production, the good-- (A) undergoes further production or any other operation outside the territory of Peru or the United States, other than unloading, reloading or any other operation necessary to preserve the good in good condition or to transport the good to the territory of Peru or the United States; or (B) does not remain under the control of customs authorities in the territory of a country other than Peru or the United States. (iv) Accumulation. (A) Originating materials from the territory of Peru or the United States that are used in the production of a good in the territory of the other country shall be considered to originate in the territory of such other country. (B) A good that is produced in the territory of Peru, the United States, or both, by one or more producers, is an originating good if the good satisfies the requirements of this note. (v) Goods classifiable as goods put up in sets.--Notwithstanding the rules set forth in subdivision (n) of this note, goods classifiable as goods put up in sets for retail sale as provided for in general rule of interpretation 3 to the tariff schedule shall not be considered to be originating goods unless-- (A) each of the goods in the set is an originating good; or (B) the total value of the nonoriginating goods in the set does not exceed-- (1) in the case of a textile or apparel good, 10 percent of the adjusted value of the set; or (2) in the case of a good, other than a textile or apparel good, 15 percent of the adjusted value of the set. (d) Textile and apparel goods. (i) A textile or apparel good that is not an originating good under the terms of this note because certain fibers or yarns used in the production of the component of the good that determines the tariff classification of the good do not undergo an applicable change in tariff classification set out in subdivision (n) of this note, shall be considered an originating good if-- (A) the total weight of all such fibers or yarns in that component is not more than ten percent of the total weight of that component; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.584 Peru (B) such yarns are nylon filament yarns (other than elastomeric yarn) provided for in subheading 5402.10.30, 5402.10.60, 5402.19.30, 5402.19.60, 5402.31.30, 5402.31.60, 5402.32.30, 5402.32.60, 5402.41.10, 5402.41.90, 5402.51.00 or 5402.61.00 of the tariff schedule from a country that is a party to an agreement with the United States establishing a free trade area which entered into force before January 1, 1995. Notwithstanding the preceding sentence, a textile or apparel good containing elastomeric yarns in the component of the good that determines the tariff classification of the good shall be considered to be an originating good only if such yarns are wholly formed in the territory of Peru, the United States, or both. (ii) For the purposes of this subdivision-- (A) the term “elastomeric yarns” does not include latex; and (B) a yarn is “wholly formed” in the territory of Peru or the United States if all the production processes and finishing operations, starting with the extrusion of filaments, strips, films or sheets, or the spinning of all fibers into yarn, or both, and ending with a finished yarn or plied yarn, took place in the territory of Peru or the United States, as the case may be. (iii) For the purposes of subdivision (d)(i) or (d)(ii) of this note, in the case of a good that is a yarn, fabric or fiber, the term “component of the good that determines the tariff classification of the good” means all of the fibers in the good. (iv) For the purposes of this note, the term “textile or apparel good” means a good listed in the Annex to the Agreement on Textiles and Clothing referred to in section 101(d)(4) of the Uruguay Round Agreements Act (19 U.S.C. 3511(d)(4)); but such term does not encompass the following goods that are listed in Annex 3.29 of the Agreement specified in subdivision (a) of this note: wadding, gauze, bandages and the like (subheading 3005.90); woven, knitted or nonwoven fabrics coated, covered or laminated with plastics (subheading 3921.12, 3921.13 or 3921.90); footwear with soles and uppers of wool felt (subheading 6405.20); footwear uppers of which 50 percent or more of the external surface is textile material (subheading 6406.10); leg warmers and gaiters of textile material (subheading 6406.99); hat forms, hat bodies and hoods of felt and plateaux and manchons of felt (heading 6501); hat shapes, plaited or made by assembling strips of any material (heading 6502); felt hats and other felt headgear (heading 6503); hats and other headgear, plaited or made by assembling strips of any material (heading 6504); hats and other headgear, knitted or made up from lace or other textile material (subheading 6505.90); safety seat belts for motor vehicles (subheading 8708.21); parachutes, parts thereof and accessories therefor (heading 8804); watch straps, bands and bracelets of textile materials (subheading 9113.90); garments for dolls (subheading 9502.91); and woven ribbons of manmade fibers, other than those measuring less than 30 mm in width and permanently put up in cartridges (subheading 9612.10). (v) With respect to a textile and apparel good as defined in subdivision (d)(iv) of this note, the term “wholly” means that the good is entirely of the named material. (e) De minimis amounts of nonoriginating materials. (i) Except as provided in subdivisions (d)(i), (e)(ii) and (m) below, a good that does not undergo a change in tariff classification pursuant to subdivision (n) of this note is an originating good if-- (A) the value of all nonoriginating materials that-- (1) are used in the production of the good, and (2) do not undergo the applicable change in tariff classification set out in subdivision (n) of this note, does not exceed 10 percent of the adjusted value of the good; (B) the value of such nonoriginating materials is included in the value of nonoriginating materials for any applicable regional value content requirement for the good; and (C) the good meets all other applicable requirements of this note. (ii) Subdivision (e)(i) does not apply to-- <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.585 Peru (A) a nonoriginating material provided for in chapter 4, or a nonoriginating dairy preparation containing over 10 percent by weight of milk solids provided for in subheading 1901.90 or 2106.90, that is used in the production of a good provided for in chapter 4; (B) a nonoriginating material provided for in chapter 4, or a nonoriginating dairy preparation containing over 10 percent by weight of milk solids provided for in subheading 1901.90, that is used in the production of the following goods: (1) infant preparations containing over 10 percent by weight of milk solids provided for in subheading 1901.10; (2) mixes and doughs, containing over 25 percent by weight of butterfat, not put up for retail sale, provided for in subheading 1901.20; (3) dairy preparations containing over 10 percent by weight of milk solids provided for in subheading 1901.90 or 2106.90; (4) goods provided for in heading 2105; (5) beverages containing milk provided for in subheading 2202.90; or (6) animal feeds containing over 10 percent by weight of milk solids provided for in subheading 2309.90; (C) a nonoriginating material provided for in heading 0805, or any of subheadings 2009.11 through 2009.39, inclusive, that is used in the production of a good provided for in any of subheadings 2009.11 through 2009.39, or in fruit or vegetable juice of any single fruit or vegetable, fortified with minerals or vitamins, concentrated or unconcentrated, provided for in subheading 2106.90 or 2202.90; (D) a nonoriginating material provided for in heading 0901 or 2101 that is used in the production of a good provided for in heading 0901 or 2101; (E) a nonoriginating material provided for in chapter 15 that is used in the production of a good provided for in any of headings 1501 through 1508, or any of headings 1511 through 1515; (F) a nonoriginating material provided for in heading 1701 that is used in the production of a good provided for in any of headings 1701 through 1703; (G) a nonoriginating material provided for in chapter 17 that is used in the production of a good provided for in subheading 1806.10; (H) except as provided in subdivisions (e)(ii)(A) through (e)(ii)(H) above and in subdivision (n) of this note, a nonoriginating material used in the production of a good provided for in any of chapters 1 through 24, inclusive, unless the nonoriginating material is provided for in a different subheading than the good for which origin is being determined under this note; or (I) a nonoriginating material that is a textile or apparel good. (f) Regional value content. (i) For purposes of subdivision (b)(ii)(B) of this note, except for goods to which subdivision (f)(iii) applies, the regional value content of a good referred to in subdivision (n) of this note, shall be calculated by the importer, exporter or producer of the good on the basis of the build-down method or the build-up method described below. (A) For the build-down method, the regional value content of a good may be calculated on the basis of the formula RVC = ((AV - VNM)/AV) X 100 where RVC is the regional value content of the good, expressed as a percentage; AV is the adjusted value of the good; and VNM is the value of nonoriginating materials that are acquired and used by the producer in the production of the good, but does not include the value of a material that is self-produced. (B) For the build-up method, the regional value content of a good may be calculated on the basis of the formula <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.586 Peru RVC = ((VOM/AV) X 100 where RVC is the regional value content of the good, expressed as a percentage; AV is the adjusted value of the good; and VOM is the value of originating materials that are acquired or self-produced, and used by the producer in the production of the good. (ii) Value of materials. (A) For the purpose of calculating the regional value content of a good under this note, and for purposes of applying the de minimis rules under subdivision (e) of this note, the value of a material is-- (1) in the case of a material that is imported by the producer of the good, the adjusted value of the material; (2) in the case of a material acquired in the territory in which the good is produced, the value, determined in accordance with Articles 1 through 8, Article 15 and the corresponding interpretive notes of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 referred to in section 101(d)(8) of the Uruguay Round Agreements Act, as set forth in regulations promulgated by the Secretary of the Treasury providing for the application of such Articles in the absence of an importation by the producer; or (3) in the case of a material that is self-produced, the sum of-- (I) all expenses incurred in the production of the material, including general expenses; and (II) an amount for profit equivalent to the profit added in the normal course of trade. (B) The following expenses, if not included in the value of an originating material calculated under subdivision (f)(ii)(A) above, may be added to the value of the originating material: (1) the costs of freight, insurance, packing and all other costs incurred in transporting the material within or between the territory of Peru, the United States, or both, to the location of the producer; (2) duties, taxes and customs brokerage fees on the material paid in the territory of Peru, the United States, or both, other than duties or taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or tax paid or payable; (3) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or byproducts. (C) The following expenses, if included in the value of a nonoriginating material calculated under subdivision (f)(ii)(A) above, may be deducted from the value of the nonoriginating material: (1) the costs of freight, insurance, packing and all other costs incurred in transporting the material within or between the territory of Peru, the United States, or both, to the location of the producer; (2) duties, taxes and customs brokerage fees on the material paid in the territory of Peru, the United States, or both, other than duties or taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or tax paid or payable; (3) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or byproducts; (4) the cost of originating materials used in the production of the nonoriginating material in the territory of Peru, the United States, or both. (iii) Special rule for certain automotive goods. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.587 Peru (A) For purposes of subdivision (b)(ii)(B) of this note, the regional value content of an automotive good referred to in subdivision (n) of this note may be calculated by the importer, exporter or producer of the good on the basis of the following net cost method: RVC = ((NC - VNM)/NC) X 100 where RVC is the regional value content of the automotive good, expressed as a percentage; NC is the net cost of the automotive good; and VNM means the value of nonoriginating materials that are acquired and used by the producer in the production of the automotive good, but does not include the value of a material that is self-produced. For purposes of this subdivision, the term “automotive good” means a good provided for in any of subheadings 8407.31 through 8407.34, subheading 8408.20, heading 8409 or in any of headings 8701 through 8708, inclusive, of the tariff schedule. (B) For purposes of determining the regional value content under this subdivision for an automotive good that is a motor vehicle provided for in any of headings 8701 through 8705, an importer, exporter or producer may average the amounts calculated under the formula contained in subdivision (A) above, over the producer’s fiscal year-- (1) with respect to all motor vehicles in any one of the categories described in subdivision (C), below; or (2) with respect to all motor vehicles in any such category that are exported to the territory of Peru or the United States. (C) A category is described for purposes of subdivision (B)(1) above if it-- (1) is the same model line of motor vehicles, is in the same class of vehicles and is produced in the same plant in the territory of Peru or the United States, as the good described in subdivision (B) for which regional value content is being calculated; (2) is the same class of motor vehicles, and is produced in the same plant in the territory of Peru or the United States, as the good described in subdivision (B) for which regional value content is being calculated; or (3) is the same model line of motor vehicles produced in the territory of Peru or the United States as the good described in subdivision (B) for which regional value content is being calculated. (D) For purposes of determining the regional value content under subdivision (A) above for automotive materials provided for in any of subheadings 8407.31 through 8407.34, in subheading 8408.20 or in heading 8409, 8706, 8707 or 8708, that are produced in the same plant, an importer, exporter or producer may-- (1) average the amounts calculated under the formula contained in subdivision (A) above over-- (I) the fiscal year of the motor vehicle producer to whom the automotive goods are sold, (II) any quarter or month, or (III) the fiscal year of the producer of such goods, if the goods were produced during the fiscal year, quarter or month that is the basis for the calculation; (2) determine the average referred to in subdivision (1) separately for such goods sold to one or more motor vehicle producers; or (3) make a separate determination under subdivision (1) or (2) for automotive goods that are exported to the territory of Peru or the United States. (E) The importer, exporter or producer of an automotive good shall, consistent with the provisions regarding allocation of costs provided for in generally accepted accounting principles, determine the net cost of an automotive good under subdivision (B) by-- <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.588 Peru (1) calculating the total cost incurred with respect to all goods produced by the producer of the automotive good, subtracting any sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs and nonallowable interest costs that are included in the total cost of all such goods, and then reasonably allocating the resulting net cost of those goods to the automotive good; (2) calculating the total cost incurred with respect to all goods produced by that producer, reasonably allocating the total cost to the automotive good, and then subtracting any sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs and nonallowable interest costs that are included in the portion of the total cost allocated to the automotive good; or (3) reasonably allocating each cost that forms part of the total cost incurred with respect to the automotive good so that the aggregate of these costs does not include any sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs or nonallowable interest costs. (F) For purposes of this note, the term “class of motor vehicles” means any one of the following categories of motor vehicles: (1) motor vehicles provided for in subheading 8701.20, 8704.10, 8704.22, 8704.23, 8704.32 or 8704.90, or heading 8705 or 8706, or motor vehicles for the transport of 16 or more persons provided for in subheading 8702.10 or 8702.90; (2) motor vehicles provided for in subheading 8701.10 or any of subheadings 8701.30 through 8701.90, inclusive; (3) motor vehicles for the transport of 15 or fewer persons provided for in subheading 8702.10 or 8702.90, or motor vehicles provided for in subheading 8704.21 or 8704.31; or (4) motor vehicles provided for in any of subheadings 8703.21 through 8703.90, inclusive. (G) For purposes of this note, the term “model line” means a group of motor vehicles having the same platform or model name. (H) For purposes of this note, the term “nonallowable interest costs” means interest costs incurred by a producer that exceed 700 basis points above the applicable official interest rate for comparable maturities of the country in which the producer is located. (I) For purposes of this note, the term “reasonably allocate” means to apportion in a manner that would be appropriate under generally accepted accounting principles. (J) For purposes of this note, the term “total cost” means all product costs, period costs and other costs for a good incurred in the territory of Peru, the United States, or both, and does not include profits that are earned by the producer, regardless of whether they are retained by the producer or paid out to other persons as dividends, or taxes paid on those profits, including capital gains taxes. (K) For purposes of this note, the term “product costs” means costs that are associated with the production of a good and include the value of materials, direct labor costs and direct overhead. (L) For purposes of this note, the term “period costs” means costs, other than product costs, that are expensed in the period in which they are incurred, such as selling expenses and general and administrative expenses. (M) For purposes of this note, the term “other costs” means all costs recorded on the books of the producer that are not product costs or period costs, such as interest. (N) For purposes of this note, the term “used” means utilized or consumed in the production of goods. (g) Accessories, spare parts or tools. (i) Subject to subdivision (g)(ii) and (g)(iii), accessories, spare parts or tools delivered with a good that form part of the good's standard accessories, spare parts or tools shall-- <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.589 Peru (A) be treated 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 the applicable change in tariff classification set out in subdivision (n) of this note. (ii) Subdivision (g)(i) shall apply only if-- (A) the accessories, spare parts or tools are classified with and not invoiced separately from the good, regardless of whether such accessories, spare parts or tools are specified or separately identified in the invoice for the good; and (B) the quantities and value of the accessories, spare parts or tools are customary for the good. (iii) 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 originating or nonoriginating materials, as the case may be, in calculating the regional value content of the good. (h) Fungible goods and materials. (i) A person claiming that a fungible good or fungible material is an originating good may base the claim either on the physical segregation of the fungible good or fungible material or by using an inventory management method with respect to the fungible good or fungible material. For purposes of this subdivision, the term “inventory management method” means: (A) averaging, (B) “last-in, first-out,” (C) “first-in, first out,” or (D) any other method that is recognized in the generally accepted accounting principles of the country in which the production is performed (whether Peru or the United States) or otherwise accepted by that country. The term “fungible good” or “fungible material” means a good or material, as the case may be, that is interchangeable with another good or material for commercial purposes and the properties of which are essentially identical to such other good or material. (ii) A person selecting an inventory management method under subdivision (h)(i) for a particular fungible good or fungible material shall continue to use that method for that fungible good or fungible material throughout the fiscal year of such person. (i) Packaging or packing materials and containers. (i) 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 used in the production of the good undergo the applicable change in tariff classification set out in subdivision (n) of this note, 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 as originating or nonoriginating materials, as the case may be, in calculating the regional value content of the good. (ii) For shipment.--Packing materials and containers for shipment shall be disregarded in determining whether a good is an originating good. (j) Indirect materials. An indirect material shall be treated as an originating material for purposes of this note without regard to where it is produced. The term “indirect material” means a good used in the production, testing or inspection of another good but not physically incorporated into that other good, or a good used in the maintenance of buildings or the operation of equipment associated with the production of a good, including– (i) fuel and energy; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.590 Peru (ii) tools, dies and molds; (iii) spare parts and materials used in the maintenance of equipment or buildings; (iv) lubricants, greases, compounding materials and other materials used in production or used to operate equipment or buildings; (v) gloves, glasses, footwear, clothing, safety equipment and supplies; (vi) equipment, devices and supplies used for testing or inspecting the good; (vii) catalysts and solvents; and (viii) any other goods that are not incorporated into the other good but the use of which in the production of the other good can reasonably be demonstrated to be a part of that production. (k) For the purposes of this note, the term “generally accepted accounting principles” means the recognized consensus or substantial authoritative support in the territory of Peru or the United States, as the case may be, with respect to the recording of revenues, expenses, costs, assets and liabilities, the disclosure of information and the preparation of financial statements. The principles may encompass broad guidelines of general application as well as detailed standards, practices and procedures. (l) Claims for preferential tariff treatment; record-keeping requirements and verification. (i) Claims for preferential tariff treatment.--An importer may make a claim for the tariff and other treatment provided for under the terms of this note based on either-- (A) a written or electronic certification by the importer, exporter or producer; or (B) the importer’s knowledge that the good is an originating good, including reasonable reliance on information in the importer’s possession that the good is an originating good; in such form and manner as may be required in applicable regulations. (ii) Record-keeping requirements.--An importer of a good, for which entry is claimed under the terms of this note, shall maintain, for a minimum of five years from the date of importation of the good, all records and supporting documents necessary to demonstrate that the good qualified for the tariff and other treatment provided for under the terms of this note, in such form and manner as may be required in applicable regulations. For purposes of this note, the term “records and supporting documents” includes, with respect to an exported good for which entry is claimed under the terms of this note, records and documents related to the origin of the good, including-- (A) the purchase, cost and value of, and payment for, the good; (B) the purchase, cost and value of, and payment for, all materials, including indirect materials, used in the production of the good; and (C) the production of the good in the form in which it was exported. (iii) Verification.--For purposes of determining whether a good imported into the customs territory of the United States from the territory of Peru qualifies as an originating good under the provisions of this note, the appropriate customs officer may conduct a verification as set forth in pertinent regulations. (m) Interpretation and application of rules of origin. (i) Unless otherwise provided herein, the requirements of any specific rule, or specific set of rules, in subdivision (n) of this note that is set out adjacent to a heading or subheading of the tariff schedule and specifies a change of tariff classification applies only to nonoriginating materials. For purposes of this subdivision and subdivision (n) of this note, a tariff provision is a “heading” if its article description is not indented; a provision is a “subheading” if it is designated by 6 digits under the Harmonized Commodity Description and Coding System; and the terms “chapter” and “section” refer to a chapter or section, respectively, of the tariff schedule. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.591 Peru (ii) Where a specific rule in subdivision (n) of this note is defined using the criterion of a change in tariff classification, and the rule is written to exclude tariff provisions at the level of a chapter, heading or subheading of the tariff schedule, such rule shall be construed to require that materials classified in those excluded provisions be originating for the good to qualify as originating. (iii) When a heading or subheading of the tariff schedule is subject to alternative specific rules in subdivision (n) of this note, the rule will be considered to be met if a good satisfies one of the alternatives. (iv) When a single rule is applicable to a group of headings or subheadings, and that rule of origin specifies a change of heading or subheading, the requirement shall be interpreted so that the change of heading or subheading may occur within a single heading or subheading or between headings or subheadings of the group. When, however, a rule refers to a change in heading or subheading “outside that group,” such change in heading or subheading must occur from a heading or subheading that is outside the group of headings or subheadings set out in the rule. (v) References to weight in the rules set forth in subdivision (n) of this note for goods provided for in chapters 1 through 24 of the tariff schedule are to dry weight, unless otherwise specified in the tariff schedule. (vi) For purposes of applying this note to goods of chapters 6 through 14, inclusive, agricultural and horticultural goods grown in the territory of a party shall be treated as an originating good even if grown from seeds, bulbs, rootstock, cuttings, grafts, shoots, buds or other live parts of plants imported from a non-party. (vii) This subdivision confers origin on the goods specified in the provisions below, except as otherwise specified herein. Notwithstanding the preceding sentence, a good is originating if it meets the applicable change in tariff classification rules specified in subdivision (n) of this note. (A) A good of chapters 27 through 40, inclusive (except ethyl isopropyl thionocarbamates of subheading 2930.20 and goods of heading 3823), of the tariff schedule, that is the product of a chemical reaction in the territory of Peru, the United States, or both, shall be treated as originating. For purposes of applying this subdivision to goods of the foregoing chapters, a “chemical reaction” is a process (including a biochemical process) that results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. The following are not considered to be chemical reactions for purposes of determining whether a good is originating: (1) dissolution in water or in another solvent; (2) the elimination of solvents, including solvent water; or (3) the addition or elimination of water of crystallization. (B) For the purposes of chapters 28 through 40, a good that is subject to purification shall be treated as originating provided that one of the following occurs in the territory of Peru, the United States, or both: (1) the purification results in the elimination of 80 percent of the impurities; or (2) the purification results in the reduction or elimination of impurities, rendering the good suitable: (I) as a pharmaceutical, medicinal, cosmetic, veterinary or food grade substance; (II) as a chemical product or reagent for analytical, diagnostic or laboratory uses; (III) as an element or component for use in micro-elements; (IV) for specialized optical uses; (V) for non-toxic uses for health and safety; (VI) for biotechnical use; (VII) as a carrier used in a separation process; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.592 Peru (VIII)for nuclear grade uses. (C) A good of chapters 30, 31 or 33 through 40 (except heading 3808) shall be treated as an originating good if the deliberate and proportionally controlled mixing or blending (including dispersing) of materials to conform to predetermined specifications, resulting in the production of a good having physical or chemical characteristics that are relevant to the purposes or uses of the good and are different from the input materials, occurs in the territory of Peru, the United States, or both. (D) A good of chapter 30, 31, 33 or 39 shall be treated as originating if the deliberate and controlled reduction in particle size of a good, including micronizing by dissolving a polymer and subsequent precipitation, other than by merely crushing or pressing, resulting in a good having a defined particle size, defined particle size distribution or defined surface area, which is relevant to the purposes of the resulting good and have different physical or chemical characteristics from the input materials occurs in the territory of Peru, the United States, or both (E) A good of chapters 28 through 38 shall be treated as originating if the production of standards materials occurs in the territory of Peru, the United States, or both. For purposes of this subdivision, “standards materials” (including standards solutions) are preparations suitable for analytical, calibrating or referencing uses, having precise degrees of purity or proportions that are certified by the manufacturer. (F) A good of chapters 28 through 39 shall be treated as originating if the isolation or separation of isomers from mixtures of isomers occurs in the territory of Peru, the United States, or both. (G) A good of chapters 28 through 38 that undergoes a change from one tariff classification to another in the territory of Peru, the United States, or both, as a result of the separation of one or more individual materials from a man-made mixture shall not be treated as originating unless the isolated material underwent a chemical reaction in the territory of Peru, the United States, or both. (viii) (A) A textile good of chapters 50 through 60 of the tariff schedule and imported under heading 9822.06.20 of the tariff schedule shall be considered originating if it is wholly formed in the territory of Peru, the United States, or both from-- (1) one or more fibers and yarns listed in U.S. note 29 to subchapter XXII of chapter 98; or (2) a combination of the fibers and yarns listed in U.S. note 29 to such subchapter XXII and one or more fibers and yarns that originate under the terms of this note. The originating fibers and yarns referred to in subdivision (A)(2) may contain up to 10 percent by weight of fibers or yarns that do not undergo an applicable change in tariff classification set out in subdivision (n) of this note. Any elastomeric yarn contained in such originating yarns must be formed in the territory of Peru, the United States, or both. (B) An apparel good of chapter 61 or 62 of the tariff schedule and imported under heading 9822.06.20 of the tariff schedule shall be considered originating if it is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Peru, the United States, or both, and if the fabric of the outer shell, exclusive of collars and cuffs where applicable, is wholly of-- (1) one or more fabrics listed in U.S. note 29 to subchapter XXII of chapter 98; or (2) one or more fabrics or knit to shape components formed in the territory of Peru, the United States, or both, from one or more of the yarns listed in U.S. note 29 to such subchapter XXII; or (3) any combination of the fabrics referred to in subdivision (B)(1), the fabrics or knit to shape components referred to in subdivision (B)(2) or one or more fabrics or knit to shape components originating under this note. The originating fabrics referred to in subdivision (B)(3) may contain up to 10 percent by weight of fibers or yarns that do not undergo an applicable change in tariff classification set out in subdivision (n) of this note. Any elastomeric yarn contained in an originating fabric or knit to shape component referred to in subdivision (B)(3) must be formed in the territory of Peru, the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.593 Peru (C) A textile good of chapter 42, 63 or 94 of the tariff schedule and imported under heading 9822.06.20 of the tariff schedule shall be considered originating if it is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Peru, the United States, or both, and if the component that determines the tariff classification of the good is wholly of-- (1) one or more fabrics listed in U.S. note 29 to subchapter XXII of chapter 98; or (2) one or more fabrics or knit to shape components formed in the territory of Peru, the United States, or both, from one or more of the yarns listed in U.S. note 29 to such subchapter XXII; or (3) any combination of the fabrics referred to in subdivision (C)(1), the fabrics or knit to shape components referred to in subdivision (C)(2) or one or more fabrics or knit to shape components originating under this note. The originating fabrics referred to in subdivision (C)(3) may contain up to 10 percent by weight of fibers or yarns that do not undergo an applicable change in tariff classification set out in subdivision (n) of this note. Any elastomeric yarn contained in an originating fabric or knit to shape component referred to in subdivision (C)(3) must be formed in the territory of Peru, the United States, or both. (D) An apparel good of chapter 61 or 62 shall be considered originating regardless of the origin of any visible lining fabric described in chapter rule 1 to such chapters, narrow fabrics described in chapter rule 3 to such chapters, sewing thread described in chapter rule 4 to such chapters or pocketing fabric described in chapter rule 5 to such chapters, the foregoing as set forth in subdivision (n) of this note, if any such material is identified in U.S. note 29 to subchapter XXII of chapter 98 and the good meets all other applicable requirements for preferential tariff treatment under this note. (n) Change in tariff classification rules. [NOTE: NOT UPDATED FOR PRES.PROC. 8097 or 8771] Chapter 1. A change to headings 0101 through 0106 from any other chapter. Chapter 2. A change to headings 0201 through 0210 from any other chapter. Chapter 3. Chapter rule: Fish, crustaceans, molluscs and other aquatic invertebrates shall be deemed originating even if they were cultivated from nonoriginating fry or larvae. For purposes of this rule, the term “fry” means immature fish at a post-larval stage and includes fingerlings, parr, smolts, and elvers. A change to headings 0301 through 0307 from any other chapter. Chapter 4. 1. A change to headings 0401 through 0404 from any other chapter, except from subheading 1901.90. 2. A change to heading 0405 from any other chapter, except from subheadings 1901.90 or 2106.90. 3. A change to heading 0406 from any other chapter, except from subheading 1901.90. 4. A change to headings 0407 through 0410 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.594 Peru Chapter 5. A change to headings 05.01 through 05.11 from any other chapter. Chapter 6. A change to headings 0601 through 0604 from any other chapter. Chapter 7. A change to headings 0701 through 0714 from any other chapter. Chapter 8. A change to headings 0801 through 0814 from any other chapter. Chapter 9. 1. A change to heading 0901 from any other chapter. 2. A change to subheadings 0902.10 through 0902.40 from any other subheading. 3. A change to heading 0903 from any other chapter. 4. (a) A change to crushed, ground, or powdered spices put up for retail sale of subheadings 0904.11 through 0910.99 from spices that are not crushed, ground, or powdered of subheadings 0904.11 through 0910.99, or from any other subheading; or (b) A change to mixtures of spices or any good of subheadings 0904.11 through 0910.99 other than crushed, ground, or powdered spices put up for retail sale from any other subheading. Chapter 10. A change to headings 1001 through 1008 from any other chapter. Chapter 11. 1. A change to headings 1101 through 1104 from any other chapter. 2. A change to subheadings 1105.10 through 1105.20 from any other chapter, except from heading 0701. 3. A change to headings 1106 though 1107 from any other chapter. 4. A change to subheadings 1108.11 through 1108.12 from any other chapter. 5. A change to subheading 1108.13 from any other chapter, except from heading 0701. 6. A change to subheadings 1108.14 through 1108.20 from any other chapter. 7. A change to heading 1109 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.595 Peru Chapter 12. A change to headings 1201 through 1214 from any other chapter. Chapter 13. A change to headings 1301 through 1302 from any other chapter. Chapter 14. A change to headings 1401 through 1404 from any other chapter. Chapter 15. 1. A change to headings 1501 through 1518 from any other chapter. 2. A change to heading 1520 from any other heading. 3. A change to headings 1521 through 1522 from any other chapter. Chapter 16. 1. A change to headings 1601 through 1603 from any other chapter. 2. A change to subheadings 1604.11 through 1604.13 from any other chapter. 3. (a) A change to tuna loins of subheading 1604.14 from any other chapter; or (b) A change to any other good of subheading 1604.14 from any other heading, except from headings 0301 through 0304. 4. A change to subheadings 1604.15 through 1604.30 from any other chapter. 5. A change to heading 1605 from any other chapter. Chapter 17. 1. A change to headings 1701 through 1703 from any other chapter. 2. A change to heading 1704 from any other heading. Chapter 18. 1. A change to headings 1801 through 1802 from any other chapter. 2. A change to headings 1803 through 1805 from any other heading. 3. A change to subheading 1806.10 from any other heading, provided that such goods of subheading 1806.10 containing 90 percent or more by dry weight of sugar do not contain nonoriginating sugar of chapter 17 and such goods of subheading 1806.10 containing less than 90 percent by dry weight of sugar do not contain more than 35 percent by weight of nonoriginating sugar of chapter 17. 4. A change to subheading 1806.20 from any other heading. 5. A change to subheadings 1806.31 through 1806.90 from any other subheading. Chapter 19. 1. A change to subheading 1901.10 from any other chapter, provided that such goods of subheading 1901.10 containing over 10 percent by weight of milk solids do not contain nonoriginating dairy goods of chapter 4. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.596 Peru 2. A change to subheading 1901.20 from any other chapter, provided that such goods of subheading 1901.20 containing over 25 percent by weight of butterfat, not put up for retail sale, do not contain nonoriginating dairy goods of chapter 4. 3. A change to subheading 1901.90 from any other chapter, provided that goods of subheading 1901.90 containing over 10 percent by weight of milk solids do not contain nonoriginating dairy goods of chapter 4. 4. A change to headings 1902 through 1905 from any other chapter. Chapter 20. 1. A change to heading 2001 from any other chapter. 2. A change to headings 2002 through 2003 from any other chapter, except that goods that have been prepared by packing (including canning) in water, brine, or natural juices (including processing incidental to packing) shall be originating only if the fresh goods were goods wholly obtained or produced entirely in the territory of Peru, the United States, or both. 3. A change to heading 2004 from any other chapter, except from heading 0701, and provided that goods that have been prepared by freezing (including processing incidental to freezing) shall be originating only if the fresh goods were goods wholly obtained or produced entirely in the territory of Peru, the United States, or both. 4. A change to heading 2005 from any other chapter, except that goods that have been prepared by packing (including canning) in water, brine, or natural juices (including processing incidental to packing) shall be originating only if the fresh goods were goods wholly obtained or produced entirely in the territory of Peru, the United States, or both. 5. A change to headings 2006 through 2007 from any other chapter. 6. A change to subheading 2008.11 from any other chapter, except from heading 1202. 7. A change to subheading 2008.19 from any other chapter, except that nuts and seeds that have been prepared by roasting, either dry or in oil (including processing incidental to roasting), shall be originating only if the fresh nuts and seeds were goods wholly obtained or produced entirely in the territory of Peru, the United States, or both. 8. A change to subheadings 2008.20 through 2008.99 from any other chapter, except that goods that have been prepared by packing (including canning) in water, brine, or natural juices (including processing incidental to packing) shall be originating only if the fresh goods were goods wholly obtained or produced entirely in the territory of Peru, the United States, or both. 9. A change to subheadings 2009.11 through 2009.39 from any other chapter, except from heading 0805. 10. A change to subheadings 2009.41 through 2009.80 from any other chapter. 11. (a) A change to subheading 2009.90 from any other chapter; or (b) A change to subheading 2009.90 from any other subheading within chapter 20, whether or not there is also a change from any other chapter, provided that a single juice ingredient, or juice ingredients from a single non-party, constitute in single strength form no more than 60 percent by volume of the good. Chapter 21. 1. A change to headings 2101 through 2102 from any other chapter. 2. A change to subheading 2103.10 from any other chapter. 3. A change to subheading 2103.20 from any other chapter, provided that tomato ketchup of subheading 2103.20 does not contain nonoriginating goods from subheading 2002.90. 4. A change to subheading 2103.30 from any other chapter. 5. A change to subheading 2103.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.597 Peru 6. A change to heading 2104 from any other heading. 7. A change to heading 2105 from any other heading, except from chapter 4 or from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90. 8. A change to concentrated juice of any single fruit or vegetable fortified with vitamins or minerals of subheading 2106.90 from any other chapter, except from headings 0805 or 2009 or subheading 2202.90. 9. A change to mixtures of juices fortified with vitamins or minerals, of subheading 2106.90: (a) from any other chapter, except from headings 0805 or 2009 or mixtures of juices of subheading 2202.90; or (b) from any other subheading within chapter 21, heading 2009, or mixtures of juices of subheading 2202.90, whether or not there is also a change from any other chapter, provided that the juice of a single fruit or vegetable, or juice ingredients from a single non-party, constitute in single strength form no more than 60 percent by volume of the good; (c) A change to compound alcoholic preparations of subheading 2106.90 from any other subheading, except from heading 2203 through 2209; (d) A change to sugar syrups of subheading 2106.90 from any other chapter, except from chapter 17; (e) A change to goods containing over 10 percent by weight of milk solids of subheading 2106.90 from any other chapter, except from chapter 4 or from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90; or (f) A change to other goods of heading 2106 from any other chapter. Chapter 22. 1. A change to heading 2201 from any other chapter. 2. A change to subheading 2202.10 from any other chapter. 3. (a) A change to juice of any single fruit or vegetable fortified with vitamins or minerals, of subheading 2202.90, from any other chapter, except from headings 0805 or 2009 or from juice concentrates of subheading 2106.90; (b) A change to mixtures of juices fortified with vitamins or minerals, of subheading 2202.90: (1) from any other chapter, except from headings 0805 or 2009 or from mixtures of juices of subheading 2106.90; or (2) from any other subheading within chapter 22, heading 2009, or mixtures of juices of subheading 2106.90, whether or not there is also a change from any other chapter, provided that the juice of a single fruit or vegetable, or juice ingredients from a single non-party, constitute in single strength form no more than 60 percent by volume of the good; (c) A change to beverages containing milk from any other chapter, except from chapter 4 or from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90; or (d) A change to any other good of subheading 2202.90 from any other chapter. 4. A change to headings 2203 through 2208 from any other chapter, except from compound alcoholic preparations of subheading 2106.90. 5. A change to heading 2209 from any other heading. Chapter 23. 1. A change to headings 2301 through 2308 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.598 Peru 2. A change to subheading 2309.10 from any other heading. 3. A change to subheading 2309.90 from any other heading, except from chapter 4 or subheading 1901.90. Chapter 24. 1. A change to heading 2401 from any other chapter. 2. A change to subheading 2402.10 from any other heading. 3. A change to subheadings 2402.20 through 2402.90 from any other chapter or from wrapper tobacco, not threshed or similarly processed, of heading 2401 or from homogenized or reconstituted tobacco suitable for use as wrapper tobacco of heading 2403. 4. (a) A change to homogenized or reconstituted tobacco for use as cigar wrapper of subheading 2403.91 from any other heading; or (b) A change to any other goods of heading 2403 from any other chapter. Chapter 25. 1. A change to headings 2501 through 2516 from any other heading. 2. A change to subheadings 2517.10 through 2517.20 from any other heading. 3. A change to subheading 2517.30 from any other subheading. 4. A change in subheadings 2517.41 through 2517.49 from any other heading. 5. A change to headings 2518 through 2522 from any other heading. 6. A change to heading 2523 from any other chapter. 7. A change to headings 2524 through 2530 from any other heading. Chapter 26. A change to headings 2601 through 2621 from any other heading. Chapter 27. 1. A change to headings 2701 through 2709 from any other heading. 2. A change to subheadings 2707.10 through 2707.99 from any other subheading, provided that the good resulting from such change is the product of a chemical reaction. Heading rule: For purposes of heading 2710, the following processes confer origin: (a) Atmospheric distillation: A separation process in which petroleum oils are converted, in a distillation tower, into fractions according to boiling point and the vapor then condensed into different liquefied fractions; or (b) Vacuum distillation: Distillation at a pressure below atmospheric but not so low that it would be classed as molecular distillation. 3. (a) A change to any good of subheading 2710.11 from any other good of subheadings 2710.11 through 2710.99, provided that the good resulting from such change is the product of a chemical reaction, atmospheric distillation or vacuum distillation; or (b) A change to subheading 2710.11 from any other heading, except from heading 2207. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.599 Peru 4. (a) A change to any good of subheading 2710.19 from any other good of subheadings 2710.11 through 2710.99, provided that the good resulting from such change is the product of a chemical reaction, atmospheric distillation or vacuum distillation; (b) A change to Fuel Oil No. 6 of subheading 2710.19 from any other good of subheading 2710.19; or (c) A change to all other goods of subheading 2710.19 from any other heading, except from heading 2207. 5. (a) A change to any good of subheadings 2710.91 through 2710.99 from any other good of subheadings 2710.11 though 2710.99, provided that the good resulting from such change is the product of a chemical reaction, atmospheric distillation or vacuum distillation; or (b) A change to subheadings 2710.91 through 2710.99 from any other heading, except from heading 2207. 6. A change to subheading 2711.11 from any other subheading, except from subheading 2711.21. 7. A change to subheadings 2711.12 through 2711.19 from any other subheading, except from subheading 2711.29. 8. A change to subheading 2711.21 from any other subheading, except from subheading 2711.11. 9. A change to subheading 2711.29 from any other subheading, except from subheadings 2711.12 through 2711.21. 10. A change to headings 2712 through 2714 from any other heading. 11. A change to heading 2715 from any other heading, except from heading 2714 or subheading 2713.20. 12. A change to heading 2716 from any other heading. Chapter 28. 1. A change to subheadings 2801.10 through 2801.30 from any other subheading. 2. A change to headings 2802 through 2803 from any other heading. 3. A change to subheadings 2804.10 through 2806.20 from any other subheading. 4. A change to headings 2807 through 2808 from any other heading. 5. A change to subheadings 2809.10 through 2809.20 from any other subheading. 6. A change to heading 2810 from any other heading. 7. A change to subheadings 2811.11 through 2816.40 from any other subheading. 8. A change to heading 2817 from any other heading. 9. A change to subheadings 2818.10 through 2821.20 from any other subheading. 10. A change to headings 2822 through 2823 from any other heading. 11. A change to subheadings 2824.10 through 2837.20 from any other subheading. 12. A change to heading 2838 from any other heading. 13. A change to subheadings 2839.11 through 2846.90 from any other subheading. 14. A change to headings 2847 through 2848 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.600 Peru 15. A change to subheadings 2849.10 through 2849.90 from any other subheading. 16. A change to headings 2850 through 2851 from any other heading. Chapter 29. 1. A change to subheadings 2901.10 through 2910.90 from any other subheading. 2. A change to heading 2911 from any other heading. 3. A change to subheadings 2912.11 through 2912.60 from any other subheading. 4. A change to heading 2913 from any other heading. 5. A change to subheadings 2914.11 through 2918.90 from any other subheading. 6. A change to heading 2919 from any other heading. 7. A change to subheadings 2920.10 through 2926.90 from any other subheading. 8. A change to headings 2927 through 2928 from any other heading. 9. A change to subheadings 2929.10 through 2930.10 from any other subheading. 10. (a) A change to ethyl isopropyl thionocarbamates of subheading 2930.20 from any other heading; or (b) A change to any other good of subheading 2930.20 from any other subheading. 11. A change to subheadings 2930.30 through 2930.90 from any other subheading. 12. A change to heading 2931 from any other heading. 13. A change to subheadings 2932.11 through 2934.99 from any other subheading. 14. A change to heading 2935 from any other heading. 15. A change to subheadings 2936.10 through 2939.99 from any other subheading. 16. A change to heading 2940 from any other heading. 17. A change to subheadings 2941.10 through 2941.90 from any other subheading. 18. A change to heading 2942 from any other heading. Chapter 30. 1. A change to subheadings 3001.10 through 3003.90 from any other subheading. 2. A change to heading 3004 from any other heading, provided that the change in heading does not result exclusively from packaging for retail sale. 3. A change to subheadings 3005.10 through 3006.40 from any other subheading. 4. A change to subheading 3006.50 from any other subheading, provided that there is a regional value content of not less than: (a) 35 percent under the build-up method; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.601 Peru (b) 45 percent under the build-down method. 5. A change to subheadings 3006.60 through 3006.80 from any other subheading. Chapter 31. 1. A change to heading 3101 from any other heading. 2. A change to subheadings 3102.10 through 3105.90 from any other subheading. Chapter 32. 1. A change to subheadings 3201.10 through 3202.90 from any other subheading. 2. A change to heading 3203 from any other heading. 3. A change to subheadings 3204.11 through 3204.90 from any other subheading. 4. A change to heading 3205 from any other chapter. 5. A change to subheadings 3206.11 through 3206.50 from any other subheading. 6. A change to headings 3207 through 3212 from any other chapter. 7. A change to headings 3213 through 3214 from any other heading. 8. A change to heading 3215 from any other chapter. Chapter 33. 1. A change to subheadings 3301.11 through 3301.90 from any other subheading. 2. A change to heading 3302 from any other heading, except from heading 2207. 3. A change to heading 3303 from any other heading. 4. A change to subheadings 3304.10 through 3307.90 from any other subheading. Chapter 34 1. A change to heading 3401 from any other heading. 2. A change to subheadings 3402.11 through 3402.19 from any other subheading. 3. A change to subheading 3402.20 from any other subheading, except from subheading 3402.90. 4. A change to subheading 3402.90 from any other subheading. 5. A change to subheadings 3403.11 through 3403.19 from any other subheading, except from headings 2710 or 2712. 6. A change to subheadings 3403.91 through 3403.99 from any other subheading. 7. A change to subheadings 3404.10 through 3405.90 from any other subheading. 8. A change to headings 3406 through 3407 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.602 Peru Chapter 35. 1. A change to subheadings 3501.10 through 3501.90 from any other subheading. 2. A change to subheadings 3502.11 through 3502.19 from any other subheading outside that group, except from heading 0407. 3. A change to subheadings 3502.20 through 3502.90 from any other subheading. 4. A change to headings 3503 through 3504 from any other heading. 5. A change to subheading 3505.10 from any other subheading. 6. A change to subheading 3505.20 from any other heading. 7. A change to heading 3506 from any other heading. 8. A change to subheadings 3507.10 through 3507.90 from any other subheading. Chapter 36. A change to headings 3601 through 3606 from any other heading. Chapter 37. 1. A change to headings 3701 through 3703 from any other heading outside that group. 2. A change to headings 3704 through 3706 from any other heading. 3. A change to subheadings 3707.10 through 3707.90 from any other subheading. Chapter 38. 1. A change to subheadings 3801.10 through 3807.00 from any other heading. 2. A change to subheadings 3808.10 through 3808.90 from any other subheading, provided that 50 percent by weight of the active ingredient or ingredients are originating. 3. A change to subheadings 3809.10 through 3824.90 from any other heading. 4. A change to heading 3825 from any other chapter, except from chapter 28 through 37, 40, or 90. Chapter 39. 1. A change to headings 3901 through 3915 from any other heading, provided that the originating polymer content is no less than 50 percent by weight of the total polymer content. 2. A change to subheadings 3916.10 through 3917.31 from any other subheading. 3. A change to subheadings 3917.32 through 3917.33 from any other subheading outside that group. 4. A change to subheadings 3917.39 through 3918.90 from any other subheading. 5. (a) A change to subheadings 3919.10 through 3919.90 from any other subheading outside that group; or (b) A change to subheadings 3919.10 through 3919.90 from any other subheading provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.603 Peru (2) 45 percent under the build-down method. 6. (a) A change to subheadings 3920.10 through 3920.99 from any other subheading; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 7. A change to subheadings 3921.11 through 3921.90 from any other subheading. 8. A change to headings 3922 through 3926 from any other heading. Chapter 40. 1. (a) A change to subheadings 4001.10 through 4001.30 from any other chapter; or (b) A change to subheadings 4001.10 through 4001.30 from any other subheading, provided that there is a regional value content of not less than 30 percent under the build-down method. 2. (a) A change to subheadings 4002.11 through 4002.70 from any other heading, except from heading 4001; or (b) A change to subheadings 4002.11 through 4002.70 from heading 4001 or from any other heading, provided that there is a regional value content of not less than 30 percent under the build-down method. 3. A change to subheading 4002.80 from any other subheading. 4. A change to subheadings 4002.91 through 4002.99 from any other heading. 5. (a) A change to headings 4003 through 4004 from any other heading, except from heading 4001; or (b) A change to headings 4003 through 4004 from heading 4001 or from any other heading, provided that there is a regional value content of not less than 30 percent under the build-down method. 6. A change to headings 4005 through 4017 from any other heading. Chapter 41. 1. (a) A change to hides or skins of heading 4101 that have undergone a tanning (including a pre-tanning) process that is reversible from any other good of heading 4101 or from any other chapter; or (b) A change to any other good of heading 4101 from any other chapter. 2. (a) A change to hides or skins of heading 4102 that have undergone a tanning (including a pre-tanning) process that is reversible from any other good of heading 4102 or from any other chapter; or (b) A change to any other good of heading 4102 from any other chapter. 3. (a) A change to hides or skins of heading 4103 that have undergone a tanning (including a pre-tanning) process that is reversible from any other good of heading 4103 or from any other chapter; or (b) A change to any other good of heading 4103 from any other chapter. 4. A change to subheadings 4104.11 through 4104.49 from any other subheading. 5. (a) A change to heading 4105 from any other heading, except from hides or skins of heading 4102 that have undergone a tanning (including a pre-tanning) process that is reversible, or from heading 4112; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.604 Peru (b) A change to heading 4105 from wet blues of subheading 4105.10. 6. (a) A change to heading 4106 from any other heading, except from hides or skins of heading 4103 that have undergone a tanning (including a pre-tanning) process that is reversible, or from heading 4113; or (b) A change to heading 4106 from wet blues of subheadings 4106.21, 4106.31 or 4106.91. 7. A change to heading 4107 from any other heading. 8. (a) A change to heading 4112 from any other heading, except from hides or skins of heading 4102 that have undergone a tanning (including a pre-tanning) process that is reversible, or from heading 4105; or (b) A change to heading 4112 from wet blues of subheading 4105.10. 9. (a) A change to heading 4113 from any other heading, except from hides or skins of heading 41.03 that have undergone a tanning (including a pre-tanning) process that is reversible, or from heading 4106; or (b) A change to heading 4113 from wet blues of subheadings 4106.21, 4106.31 or 4106.91. 10. A change to subheadings 4114.10 through 4115.20 from any other subheading. Chapter 42. 1. A change to heading 4201 from any other heading. 2. A change to subheading 4202.11 from any other chapter. 3. (a) A change to goods of subheading 4202.12 with an outer surface of plastic from any other heading; or (b) A change to goods of subheading 4202.12 with an outer surface of textile materials from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15 through 5903.10.25, 5903.20.15 through 5903.20.25, 5903.90.15 through 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 4. A change to subheadings 4202.19 through 4202.21 from any other chapter. 5. (a) A change to goods of subheading 4202.22 with an outer surface of plastic sheeting from any other heading; or (b) A change to goods of subheading 4202.22 with an outer surface of textile materials from any other chapter, except from headings 5407, 5408 or 5512 through 55.16 or tariff items 5903.10.15 through 5903.10.25, 5903.20.15 through 5903.20.25, 5903.90.15 through 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 6. A change to subheadings 4202.29 through 4202.31 from any other chapter. 7. (a) A change to goods of subheading 4202.32 with an outer surface of plastic sheeting from any other heading; or (b) A change to goods of subheading 4202.32 with an outer surface of textile materials from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15 through 5903.10.25, 5903.20.15 through 5903.20.25, 5903.90.15 through 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 8. A change to subheadings 4202.39 through 4202.91 from any other chapter. 9. (a) A change to goods of subheading 4202.92 with an outer surface of plastic sheeting from any heading; or (b) A change to goods of subheading 4202.92 with an outer surface of textile materials from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15 through 5903.10.25, 5903.20.15 through 5903.20.25, 5903.90.15 through 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 10. A change to subheading 4202.99 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.605 Peru 11. A change to subheadings 4203.10 through 4203.29 from any other chapter. 12. A change to subheadings 4203.30 through 4203.40 from any other heading. 13. A change to headings 4204 through 4206 from any other heading. Chapter 43. 1. A change to heading 4301 from any other chapter. 2. A change to headings 4302 through 4304 from any other heading. Chapter 44. 1. A change to headings 4401 through 4421 from any other heading. Chapter 45. 1. A change to headings 4501 through 4504 from any other heading. Chapter 46. 1. A change to heading 4601 from any other chapter. 2. A change to heading 4602 from any other heading. Chapter 47. 1. A change to headings 4701 through 4707 from any other heading. Chapter 48. 1. A change to headings 4801 through 4807 from any other chapter. 2. A change to headings 4808 through 4811 from any other heading. 3. A change to headings 4812 through 4817 from any other heading outside that group. 4. A change to subheadings 4818.10 through 4818.30 from any other heading, except from heading 4803. 5. A change to subheadings 4818.40 through 4818.90 from any other heading. 6. A change to headings 4819 through 4822 from any heading outside that group. 7. A change to heading 4823 from any other heading. Chapter 49. 1. A change to headings 4901 through 4911 from any other chapter. Chapter 50. 1. A change to headings 5001 through 5003 from any other chapter. 2. A change to headings 5004 through 5006 from any heading outside that group. 3. A change to heading 5007 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.606 Peru Chapter 51. 1. A change to headings 5101 through 5105 from any other chapter. 2. A change to headings 5106 through 5110 from any heading outside that group. 3. A change to headings 5111 through 5113 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, heading 5404 or 5509 through 5510. Chapter 52. 1. A change to headings 5201 through 5207 from any other chapter, except from headings 5401 through 5402, subheadings 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5405 or 5501 through 5507. 2. A change to headings 5208 through 5212 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, heading 5404 or 5509 through 5510. Chapter 53. 1. A change to headings 5301 through 5305 from any other chapter. 2. A change to headings 5306 through 5308 from any heading outside that group. 3. A change to heading 5309 from any other heading, except from headings 5307 through 5308. 4. A change to headings 5310 through 5311 from any heading outside that group, except from headings 5307 through 5308. Chapter 54. 1. A change to headings 5401 through 5406 from any other chapter, except from headings 5201 through 5203 or 5501 through 5507. 2. (a) A change to tariff items 5407.61.11, 5407.61.21 or 5407.61.91 from tariff items 5402.43.10 or 5402.52.10 or from any other heading, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408 or 5509 through 5510. (b) A change to any other tariff item of heading 5407 from any other heading, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408 or 5509 through 5510. 3. A change to heading 5408 from any other heading, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5407 or 5509 through 5510. Chapter 55. 1. A change to headings 5501 through 5511 from any other chapter, except from headings 5201 through 5203, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49 or headings 5404 through 5405. 2. A change to headings 5512 through 5516 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, heading 5404, or 5509 through 5510. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.607 Peru Chapter 56. 1. A change to headings 5601 through 5609 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408 or chapter 55. Chapter 57, 1. A change to headings 5701 through 5705 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408 or 5508 through 5516. Chapter 58. 1. A change to subheadings 5801.10 through 5806.10 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.39, headings 5404 through 5408 or chapter 55. 2. A change to subheading 5806.20 from any other chapter, except from headings 5208 through 5212, 5407 through 5408 or 5512 through 5516. 3. A change to subheadings 5806.31 through 5811.00 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408 or chapter 55. Chapter 59. 1. A change to heading 5901 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5307 through 5308, 5310 through 5311, 5407 through 5408 or 5512 through 5516. 2. A change to heading 5902 from any other heading, except from headings 5106 through 5113, 5204 through 5212, 53.06 through 53.11, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408 or chapter 55. 3. A change to headings 5903 through 5908 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5307 through 5308, 5310 through 5311, 5407 through 5408 or 5512 through 5516. 4. A change to heading 5909 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408 or 5512 through 5516. 5. A change to heading 5910 from any other heading, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408 or chapter 55. 6. A change to heading 5911 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5307 through 5308, 5310 through 5311, 5407 through 5408 or 5512 through 5516. Chapter 60. 1. A change to heading 6001 from any other chapter, except from headings 5106 through 5113, chapter 52, headings 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408 or chapter 55. 2. A change to heading 6002 from any other chapter. 3. A change to headings 6003 through 6006 from any other chapter, except from headings 5106 through 5113, chapter 52, headings 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408 or chapter 55. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.608 Peru Chapter 61. Chapter rule 1: Except for fabrics classified under tariff items 5408.22.10, 5408.23.11, 5408.23.21 or 5408.24.10, the fabrics identified in the following headings and subheadings, when used as visible lining material in certain men’s and women’s suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers, and similar articles, must be both formed from yarn and finished in the territory of Peru, the United States, or both: headings 5111 through 5112, subheadings 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.31 through 6005.44 or 6006.10 through 6006.44. Chapter rule 2: For purposes of determining whether a good of this chapter is originating, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. If the rule requires that the good must also satisfy the tariff change requirements for visible lining fabrics listed in chapter rule 1, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings. Chapter rule 3: Notwithstanding chapter rule 2 to this chapter, a good of this chapter containing fabrics of subheading 5806.20 or heading 6002 shall be considered originating only if such fabrics are both formed from yarn and finished in the territory of Peru, the United States, or both. Chapter rule 4: Notwithstanding chapter rule 2 to this chapter, a good of this chapter containing sewing thread of heading 5204 or 5401 shall be considered originating only if such sewing thread is both formed and finished in the territory of Peru, the United States, or both. Chapter rule 5: Notwithstanding chapter rule 2 to this chapter, if a good of this chapter contains a pocket or pockets, the pocket bag fabric must be formed and finished in the territory of Peru, the United States, or both from yarn wholly formed in Peru, the United States, or both. 1. A change to subheadings 6101.10 through 6101.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 2. A change to subheading 6101.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 3. A change to subheadings 6102.10 through 6102.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, headings 5508 through 5516 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 4. A change to subheading 6102.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.609 Peru 5. A change to subheadings 6103.11 through 6103.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 6. (a) A change to tariff items 6103.19.60 or 6103.19.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. (b) A change to any other tariff item of subheading 6103.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that: (1) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (2) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 7. A change to subheadings 6103.21 through 6103.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, headings 5508 through 5516 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (b) with respect to a garment described in heading 6101 or a jacket or a blazer described in heading 6103, of wool, fine animal hair, cotton, or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 8. A change to subheadings 6103.31 through 6103.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 9. (a) A change to tariff items 6103.39.40 or 6103.39.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. (b) A change to any other tariff item of subheading 6103.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.610 Peru (1) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (2) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 10. A change to subheadings 6103.41 through 6103.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 11. A change to subheadings 6104.11 through 6104.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both, and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 12. (a) A change to tariff items 6104.19.40 or 6104.19.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. (b) A change to any other tariff item of subheading 6104.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that: (1) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (2) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 13. A change to subheadings 6104.21 through 6104.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (b) with respect to a garment described in heading 6102, a jacket or a blazer described in heading 6104 or a skirt described in heading 6104, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these headings, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 14. A change to subheadings 6104.31 through 6104.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both, and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.611 Peru 15. (a) A change to tariff item 6104.39.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. (b) A change to any other tariff item of subheading 6104.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that: (1) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (2) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 16. A change to subheadings 6104.41 through 6104.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 17. A change to subheadings 6104.51 through 6104.53 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 18. (a) A change to tariff items 6104.59.40 or 6104.59.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. (b) A change to any other tariff item of subheading 6104.59 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that: (1) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (2) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 19. A change to subheadings 6104.61 through 6104.69 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 20. A change to headings 6105 through 6111 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.612 Peru 21. A change to subheadings 6112.11 through 6112.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 22. A change to subheading 6112.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (b) with respect to a garment described in heading 61.01, 61.02, 62.01, or 62.02, of wool, fine animal hair, cotton or man-made fibers, imported as part of a ski-suit of this subheading, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 23. A change to subheadings 6112.31 through 6112.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 24. A change to headings 6113 through 6117 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. Chapter 62. Chapter rule 1: Except for fabrics classified under tariff items 5408.22.10, 5408.23.11, 5408.23.21 or 5408.24.10, the fabrics identified in the following headings and subheadings, when used as visible lining material in certain men’s and women’s suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers, and similar articles, must be both formed from yarn and finished in the territory of Peru, the United States, or both: headings 5111 through 5112, subheadings 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.31 through 6005.44 or 6006.10 through 6006.44. Chapter rule 2: For purposes of determining whether a good of this chapter is originating, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. If the rule requires that the good must also satisfy the tariff change requirements for <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.613 Peru visible lining fabrics listed in chapter rule 1, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings. Chapter rule 3: Notwithstanding chapter rule 2, a good of this chapter, other than a good of subheading 6212.10, containing fabrics of heading 6002 or subheading 5806.20 shall be considered originating only if such fabrics are both formed from yarn and finished in the territory of Peru, the United States, or both. Chapter rule 4: Notwithstanding chapter rule 2, a good of this chapter containing sewing thread of heading 5204 or 5401 shall be considered originating only if such sewing thread is both formed and finished in the territory of Peru, the United States, or both. Chapter rule 5: Notwithstanding chapter rule 2, if a good of this chapter contains a pocket or pockets, the pocket bag fabric must be formed and finished in the territory of Peru, the United States, or both from yarn wholly formed in Peru, the United States, or both. 1. A change to subheadings 6201.11 through 6201.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 2. A change to subheading 6201.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 3. A change to subheadings 6201.91 through 6201.93 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5408, heading 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 4. A change to subheading 6201.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 5. A change to subheadings 6202.11 through 6202.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 6. A change to subheading 6202.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.614 Peru 7. A change to subheadings 6202.91 through 6202.93 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 8. A change to subheading 6202.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 9. A change to subheadings 6203.11 through 6203.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 10. (a) A change to tariff items 6203.19.50 or 6203.19.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. (b) A change to any other tariff item of subheading 6203.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (1) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both, and (2) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 11. A change to subheadings 6203.21 through 6203.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (b) with respect to a garment described in heading 6201 or a jacket or a blazer described in heading 6203, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these headings, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 12. A change to subheadings 6203.31 through 6203.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.615 Peru (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 13. (a) A change to tariff items 6203.39.50 or 6203.39.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. (b) A change to any other tariff item of subheading 6203.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (1) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (2) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 14. A change to subheadings 6203.41 through 6203.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 15. A change to subheadings 6204.11 through 6204.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 16. (a) A change to tariff items 6204.19.40 or 6204.19.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. (b) A change to any other tariff item of subheading 6204.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (1) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (2) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 17. A change to subheadings 6204.21 through 6204.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.616 Peru (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (b) with respect to a garment described in heading 6202, a jacket or a blazer described in heading 6204, or a skirt described in heading 6204, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these headings, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 18. A change to subheadings 6204.31 through 6204.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 19. (a) A change to tariff items 6204.39.20 or 6204.39.60 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. (b) A change to any other tariff item of subheading 6204.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (1) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both, and (2) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 20. A change to subheadings 6204.41 through 6204.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 21. A change to subheadings 6204.51 through 6204.53 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (b) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 22. (a) A change to tariff item 6204.59.40 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.617 Peru (b) A change to any other tariff item of subheading 6204.59 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (1) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both; and (2) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 23. A change to subheadings 6204.61 through 6204.69 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 24. A change to subheadings 6205.10 through 6205.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 25. A change to headings 6206 through 6210 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 26. A change to subheadings 6211.11 through 6211.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 27. A change to subheading 6211.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (a) the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both, and (b) with respect to a garment described in headings 6101, 6102, 6201 or 6202, of wool, fine animal hair, cotton, or man-made fibers, imported as part of a ski-suit of this subheading, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 28. A change to subheadings 6211.31 through 6211.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 29. A change to subheading 6212.10 from any other chapter, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.618 Peru 30. A change to subheadings 6212.20 through 6212.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 31. A change to headings 6213 through 6217 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. Chapter 63 . Chapter rule 1: For purposes of determining whether a good of this chapter is originating, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. Chapter rule 2: Notwithstanding chapter rule 1, a good of this chapter containing sewing thread of heading 52.04 or 5401 shall be considered originating only if such sewing thread is wholly formed in the territory of Peru, the United States, or both. 1. A change to headings 6301 through 6302 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 2. (a) A change to tariff item 6303.92.10 from tariff items 5402.43.10 or 5402.52.10 or any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. (b) A change to any other tariff item of heading 63.03 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 3. A change to headings 6304 through 6305 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 4. A change to heading 6306 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802, 5903 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 5. A change to headings 6307 through 6308 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. 6. A change to heading 6309 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.619 Peru 7. A change to heading 6310 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.20, 5403.33 through 5403.39, 5403.42 through 5403.49, headings 5404 through 5408, 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both and sewn or otherwise assembled in the territory of Peru, the United States, or both. Chapter 64. 1. (a) A change to subheadings 6401.10 or 6401.91 or tariff items 6401.92.90, 6401.99.30, 6401.99.60, 6401.99.90, 6402.30.50, 6402.30.70, 6402.30.80, 6402.91.50, 6402.91.80, 6402.91.90, 6402.99.20, 6402.99.80, 6402.99.90, 6404.11.90 or 6404.19.20 from any other heading outside headings 6401 through 6405, except from subheading 6406.10, provided that there is a regional value content of not less than 55 percent under the build-up method; or (b) A change to any other good of headings 6401 through 6405 from any other subheading, provided that there is a regional value content of not less than 20 percent under the build-up method. 2. A change to subheadings 6406.10 through 6406.99 from any other subheading. Chapter 65. 1. A change to heading 6501 from any other chapter. 2. A change to heading 6502 from any other chapter, except from toquilla straw of subheading 1401.90 and heading 4601. 3. A change to heading 6503 from any other heading, except from headings 6503 through 6507. 4. A change to heading 6504 from any other heading, except from toquilla straw of subheading 1401.90 and heading 4601, or headings 6502 through 6507. 5. A change to headings 6505 through 6506 from any other heading, except from headings 6503 through 6507. 6. A change to heading 6507 from any other heading. Chapter 66. 1. A change to heading 6601 from any other heading. 2. A change to heading 6602 from any other heading. 3. A change to heading 6603 from any other chapter. Chapter 67. 1. (a) A change to heading 6701 from any other heading; or (b) A change to articles of feather or down of heading 6701 from any other product, including a product in that heading. 2. A change to headings 6702 through 6704 from any other heading. Chapter 68. 1. A change to headings 6801 through 6811 from any other heading. 2. A change to subheading 6812.50 from any other subheading. 3. A change to subheadings 6812.60 through 6812.70 from any other subheading outside that group. 4. A change to subheading 6812.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.620 Peru 5. A change to headings 6813 through 6814 from any other heading. 6. A change to subheadings 6815.10 through 6815.99 from any other subheading. Chapter 69. A change to headings 6901 through 6914 from any other chapter. Chapter 70. 1. A change to heading 7001 from any other heading. 2. A change to subheading 7002.10 from any other heading. 3. A change to subheading 7002.20 from any other chapter. 4. A change to subheading 7002.31 from any other heading. 5. A change to subheadings 7002.32 through 7002.39 from any other chapter. 6. A change to headings 7003 through 7006 from any other heading outside that group. 7. A change to subheading 7007.11 from any other heading. 8. A change to subheading 7007.19 from any other heading, except from headings 7003 through 7007. 9. A change to subheading 7007.21 from any other heading. 10. A change to subheading 7007.29 from any other heading, except from headings 7003 through 7007. 11. A change to heading 7008 from any other heading. 12. (a) A change to subheading 7009.10 from any other heading; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. 13. A change to subheadings 7009.91 through 7018.90 from any other heading outside that group, except from headings 7007 through 7008. 14. A change to heading 7019 from any other heading.. 15. A change to heading 7020 from any other heading. Chapter 71. 1. A change to heading 7101 from any other heading. 2. A change to headings 7102 through 7103 from any other chapter. 3. A change to headings 7104 through 7105 from any other heading. 4. A change to headings 7106 through 7108 from any other chapter. 5. A change to heading 7109 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.621 Peru 6. A change to headings 7110 through 7111 from any other chapter. 7. A change to heading 7112 from any other heading. 8. (a) A change to heading 7113 from any other heading, except from heading 7116; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 55 percent under the build-up method; or (2) 65 percent under the build-down method. 9. A change to headings 7114 through 7115 from any other heading. 10. A change to heading 7116 from any other heading, except from heading 7113. 11. A change to headings 7117 through 7118 from any other heading. Chapter 72. 1. A change to headings 7201 through 7205 from any other chapter. 2. A change to headings 7206 through 7207 from any heading outside that group. 3. A change to headings 7208 through 7229 from any other heading. Chapter 73. 1. (a) A change to headings 7301 through 7307 from any other chapter; or (b) A change to a good of subheading 7304.41 having an external diameter of less than 19 mm from subheading 7304.49. 2. A change to heading 7308 from any other heading, except for changes resulting from the following processes performed on angles, shapes or sections of heading 7216: (a) drilling, punching, notching, cutting, cambering or sweeping, whether performed individually or in combination; (b) adding attachments or weldments for composite construction; (c) adding attachments for handling purposes; (d) adding weldments, connectors or attachments to H- sections or I-sections; provided that the maximum dimension of the weldments, connectors or attachments is not greater than the dimension between the inner surfaces of the flanges of the H-sections or I-sections; (e) painting, galvanizing or otherwise coating; or (f) adding a simple base plate without stiffening elements, individually or in combination with drilling, punching, notching or cutting, to create an article suitable as a column. 3. A change to headings 7309 through 7311 from any other heading outside that group. 4. A change to headings 7312 through 7314 from any other heading. 5. (a) A change to subheadings 7315.11 through 7315.12 from any other heading; or (b) A change to subheadings 7315.11 through 7315.12 from subheading 7315.19, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.622 Peru (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 6. A change to subheading 7315.19 from any other heading. 7. (a) A change to subheadings 7315.20 through 7315.89 from any other heading; or (b) A change to subheadings 7315.20 through 7315.89 from subheading 7315.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 8. A change to subheading 7315.90 from any other heading. 9. A change to heading 7316 from any other heading, except from headings 7312 or 7315. 10. A change to headings 7317 through 7318 from any heading outside that group. 11. A change to headings 7319 through 7320 from any other heading. 12. (a) A change to subheading 7321.11 from any other subheading, except cooking chambers, whether or not assembled, the upper panels, whether or not with controls or burners or door assemblies, which includes more than one of the following components: inside panel, external panel, window or isolation of subheading 7321.90; or (b) A change to subheading 7321.11 from subheading 7321.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 13. (a) A change to subheadings 7321.12 through 7321.83 from any other heading; or (b) A change to subheadings 7321.12 through 7321.83 from subheading 7321.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 14. (a) A change to subheading 7321.90 from any other heading, or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 15. A change to headings 7322 through 7323 from any heading outside that group. 16. (a) A change to subheadings 7324.10 through 7324.29 from any other heading; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.623 Peru (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 17. A change to subheading 7324.90 from any other heading. 18. A change to subheadings 7325.10 through 7326.20 from any subheading outside that group. 19. A change to subheading 7326.90 from any other heading, except from heading 7325. Chapter 74. 1. A change to headings 7401 through 7403 from any other heading. 2. No change in tariff classification is required for a good of heading 7404, provided that there is regional value content of not less than: (a) 35 percent under the build-up method, or (b) 45 percent under the build-down method. 3. A change to headings 7405 through 7407 from any other heading. 4. A change to heading 7408 from any other heading except from heading 7407. 5. A change to heading 7409 from any other heading. 6. A change to heading 7410 from any other heading, except from plate, sheet or strip of heading 7409 of a thickness less than 5mm. 7. A change to headings 7411 through 7419 from any other heading. Chapter 75. 1. A change to headings 7501 through 7505 from any other heading. 2. (a) A change to heading 7506 from any other heading; or (b) A change to foil, not exceeding 0.15 mm in thickness, from any other good of heading 7506, provided that there has been a reduction in thickness of no less than 50 percent. 3. A change to subheadings 7507.11 through 7508.90 from any other subheading. Chapter 76. 1. A change to heading 7601 from any other chapter. 2. A change to heading 7602 from any other heading. 3. A change to heading 7603 from any other chapter. 4. A change to heading 7604 from any other heading, except from headings 7605 through 7606. 5. A change to heading 7605 from any other heading, except from heading 7604. 6. A change to subheading 7606.11 from any other heading. 7. A change to subheading 7606.12 from any other heading, except from headings 7604 through 7606. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.624 Peru 8. A change to subheading 7606.91 from any other heading. 9. A change to subheading 7606.92 from any other heading, except from headings 7604 through 7606. 10. A change to subheading 7607.11 from any other heading. 11. (a) A change to subheadings 7607.19 through 7607.20 from any other heading; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 12. A change to headings 7608 through 7609 from any other heading outside that group. 13. A change to headings 7610 through 7615 from any other heading. 14. A change to subheading 7616.10 from any other heading. 15. A change to subheadings 7616.91 through 7616.99 from any other subheading. Chapter 78. 1. A change to headings 7801 through 7802 from any other chapter. 2. A change to headings 7803 through 7806 from any other heading. Chapter 79. 1. A change to headings 7901 through 7902 from any other chapter. 2. A change to subheading 7903.10 from any other chapter. 3. A change to subheading 7903.90 from any other heading. 4. A change to headings 7904 through 7907 from any other heading. Chapter 80. 1. A change to headings 8001 through 8002 from any other chapter. 2. A change to headings 8003 through 8004 from any other heading. 3. A change to heading 8005 from any other heading, except from heading 8004. 4. A change to headings 8006 through 8007 from any other heading. Chapter 81. 1. A change to subheadings 8101.10 through 8101.94 from any other chapter. 2. A change to subheading 8101.95 from any other subheading. 3. A change to subheading 8101.96 from any other subheading, except from subheading 8101.95. 4. A change to subheading 8101.97 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.625 Peru 5. A change to subheading 8101.99 from any other subheading. 6. A change to subheadings 8102.10 through 8102.94 from any other chapter. 7. A change to subheading 8102.95 from any other subheading. 8. A change to subheading 8102.96 from any other subheading, except from subheading 8102.95. 9. A change to subheading 8102.97 from any other chapter. 10. A change to subheading 8102.99 from any other subheading. 11. A change to subheadings 8103.20 through 8103.30 from any other chapter. 12. A change to subheading 8103.90 from any other subheading. 13. A change to subheadings 8104.11 through 8104.20 from any other chapter. 14. A change to subheadings 8104.30 through 8104.90 from any other subheading. 15. A change to subheadings 8105.20 through 8105.30 from any other chapter. 16. A change to subheading 8105.90 from any other subheading. 17. (a) A change to heading 8106 from any other chapter, or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 18. A change to subheadings 8107.20 through 8107.30 from any other chapter. 19. A change to subheading 8107.90 from any other subheading. 20. A change to subheadings 8108.20 through 8108.30 from any other chapter. 21. A change to subheading 8108.90 from any other subheading. 22. A change to subheadings 8109.20 through 8109.30 from any other chapter. 23. A change to subheading 8109.90 from any other subheading. 24. (a) A change to headings 8110 through 8111 from any other chapter, or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 25. A change to subheadings 8112.12 through 8112.13 from any other chapter. 26. A change to subheading 8112.19 from any other subheading, provided that there is a regional value content of not less than: (a) 35 percent under the build-up method, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.626 Peru (b) 45 percent under the build-down method. 27. (a) A change to subheadings 8112.21 through 8112.59 from any other chapter, or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 28. A change to subheading 8112.92 from any other chapter. 29. A change to subheading 8112.99 from any other subheading. 30. (a) A change to heading 8113 from any other chapter, or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. Chapter 82. 1. A change to headings 8201 through 8206 from any other chapter. 2. (a) A change to subheading 8207.13 from any other chapter; or (b) A change to subheading 8207.13 from heading 8209 or subheading 8207.19, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 3. A change to subheadings 8207.19 through 8207.90 from any other chapter. 4. (a) A change to headings 8208 through 8215 from any other chapter; or (b) A change to subheadings 8211.91 through 8211.93 from subheading 8211.95, whether or not there is also a change from another chapter, provided that there is also a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. Chapter 83. 1. (a) A change to subheadings 8301.10 through 8301.40 from any other chapter; or (b) A change to subheadings 8301.10 through 8301.40 from subheading 8301.60, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. (a) A change to subheading 8301.50 from any other chapter; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.627 Peru (b) A change to subheading 8301.50 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 3. A change to subheadings 8301.60 through 8301.70 from any other chapter. 4. A change to headings 8302 through 8304 from any other heading. 5. (a) A change to subheadings 8305.10 through 8305.20 from any other chapter; or (b) A change to subheadings 8305.10 through 8305.20 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 6. A change to subheading 8305.90 from any other heading. 7. A change to subheading 8306.10 from any other chapter. 8. A change to subheadings 8306.21 through 8306.30 from any other heading. 9. A change to heading 8307 from any other heading. 10. (a) A change to subheadings 8308.10 through 8308.20 from any other chapter; or (b) A change to subheadings 8308.10 through 8308.20 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 11. A change to subheading 8308.90 from any other heading. 12. A change to headings 8309 through 8310 from any other heading. 13. (a) A change to subheadings 8311.10 through 8311.30 from any other chapter; or (b) A change to subheadings 8311.10 through 8311.30 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 14. A change to subheading 8311.90 from any other heading. Chapter 84. 1. A change to subheadings 8401.10 through 8401.30 from any other subheading. 2. A change to subheading 8401.40 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.628 Peru 3. (a) A change to subheading 8402.11 from any other heading; or (b) A change to subheading 8402.11 from subheading 8402.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 4. (a) A change to subheading 8402.12 from any other heading; or (b) A change to subheading 8402.12 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 5. (a) A change to subheading 8402.19 from any other heading; or (b) A change to subheading 8402.19 from subheading 8402.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 6. (a) A change to subheading 8402.20 from any other heading; or (b) A change to subheading 8402.20 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 7. (a) A change to subheading 8402.90 from any other heading, or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 8. A change to subheading 8403.10 from any other subheading. 9. A change to subheading 8403.90 from any other heading. 10. A change to subheading 8404.10 from any other subheading. 11. (a) A change to subheading 8404.20 from any other heading; or (b) A change to subheading 8404.20 from subheading 8404.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.629 Peru (2) 45 percent under the build-down method. 12. A change to subheading 8404.90 from any other heading. 13. A change to subheading 8405.10 from any other subheading. 14. A change to subheading 8405.90 from any other heading. 15. A change to subheading 8406.10 from any other subheading. 16. A change to subheadings 8406.81 through 8406.82 from any other subheading outside that group. 17. (a) A change to subheading 8406.90 from any other heading; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. 18. A change to subheadings 8407.10 through 8407.29 from any other heading. 19. (a) A change to subheadings 8407.31 through 8407.34 from any other heading; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than 35 percent under the net cost method. 20. A change to subheading 8407.90 from any other heading. 21. A change to subheading 8408.10 from any other heading. 22. (a) A change to subheading 8408.20 from any other heading; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than 35 percent under the net cost method. 23. A change to subheading 8408.90 from any other heading. 24. No change in tariff classification is required for a good of heading 8409, provided that there is a regional value content of not less than 35 percent under the net cost method. 25. A change to subheadings 8410.11 through 8410.13 from any other subheading outside that group. 26. A change to subheading 8410.90 from any other heading. 27. A change to subheadings 8411.11 through 8411.82 from any other subheading outside that group. 28. A change to subheading 8411.91 from any other heading. 29. (a) A change to subheading 8411.99 from any other heading; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.630 Peru 30. A change to subheadings 8412.10 through 8412.80 from any other subheading. 31. A change to subheading 8412.90 from any other heading. 32. A change to subheadings 8413.11 through 8413.82 from any other subheading. 33. (a) A change to subheadings 8413.91 through 8413.92 from any other heading; or (b) No change in tariff classification is required, for subheading 8413.92, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 34. (a) A change to subheadings 8414.10 through 8414.80 from any other heading; or (b) A change to subheadings 8414.10 through 8414.80 from subheading 8414.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 35. (a) A change to subheading 8414.90 from any other heading, or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 36. A change to subheadings 8415.10 through 8415.83 from any other subheading. 37. (a) A change to subheading 8415.90 from any other heading; or (b) A change to chassis, chassis blades and outer cabinets of subheading 8415.90 from any other good, including a good in that subheading. 38. A change to subheadings 8416.10 through 8416.90 from any other subheading 39. A change to subheadings 8417.10 through 8417.80 from any other subheading. 40. A change to subheading 8417.90 from any other heading. 41. A change to subheadings 8418.10 through 8418.69 from any other subheading outside that group, except from subheading 8418.91. 42. A change to subheadings 8418.91 through 8418.99 from any other heading. 43. A change to subheading 8419.11 from any other subheading. 44. (a) A change to subheading 8419.19 from any other heading; or (b) A change to subheading 8419.19 from any other subheading, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.631 Peru (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. 45. A change to subheadings 8419.20 through 8419.89 from any other subheading. 46. (a) A change to subheading 8419.90 from any other heading; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 47. A change to subheading 8420.10 from any other subheading. 48. A change to subheadings 8420.91 through 8420.99 from any other heading. 49. A change to subheadings 8421.11 through 8421.39 from any other subheading. 50. (a) A change to subheading 8421.91 from any other heading, or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 51. (a) A change to subheading 8421.99 from any other heading, or (b) No change in tariff classification is required, provided that there is regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 52. A change to subheadings 8422.11 through 8422.40 from any other subheading. 53. (a) A change to subheading 8422.90 from any other heading, or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 54. A change to subheadings 8423.10 through 8423.89 from any other subheading. 55. A change to subheading 8423.90 from any other heading. 56. A change to subheadings 8424.10 through 8430.69 from any other subheading. 57. (a) A change to heading 8431 from any other heading; or (b) No change in tariff classification to subheadings 8431.10, 8431.31, 8431.39, 8431.43 or 8431.49 is required, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.632 Peru (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 58. A change to subheadings 8432.10 through 8432.80 from any other subheading. 59. A change to subheading 8432.90 from any other heading. 60. A change to subheadings 8433.11 through 8433.60 from any other subheading. 61. A change to subheading 8433.90 from any other heading. 62. A change to subheadings 8434.10 through 8435.90 from any other subheading. 63. A change to subheadings 8436.10 through 8436.80 from any other subheading. 64. A change to subheadings 8436.91 through 8436.99 from any other heading. 65. A change to subheadings 8437.10 through 8437.80 from any other subheading. 66. A change to subheading 8437.90 from any other heading. 67. A change to subheadings 8438.10 through 8438.80 from any other subheading. 68. A change to subheading 8438.90 from any other heading. 69. A change to subheadings 8439.10 through 8440.90 from any other subheading. 70. A change to subheadings 8441.10 through 8441.80 from any other subheading. 71. (a) A change to subheading 8441.90 from any other heading; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 72. A change to subheadings 8442.10 through 8442.30 from any other subheading outside that group. 73. A change to subheadings 8442.40 through 8442.50 from any other heading. 74. (a) A change to subheadings 8443.11 through 8443.59 from any other subheading outside that group, except from subheading 8443.60, or (b) A change to subheadings 8443.11 through 8443.59 from subheading 8443.60, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 75. A change to subheading 8443.60 from any other subheading, except from subheadings 8443.11 through 8443.59. 76. A change to subheading 8443.90 from any other heading. 77. A change to heading 8444 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.633 Peru 78. A change to headings 8445 through 8447 from any other heading outside that group. 79. A change to subheadings 8448.11 through 8448.19 from any other subheading. 80. A change to subheadings 8448.20 through 8448.59 from any other heading. 81. A change to heading 8449 from any other heading. 82. A change to subheadings 8450.11 through 8450.20 from any other subheading. 83. A change to subheading 8450.90 from any other heading. 84. A change to subheadings 8451.10 through 8451.80 from any other subheading. 85. A change to subheading 8451.90 from any other heading. 86. A change to subheadings 8452.10 through 8452.29 from any other subheading outside that group. 87. A change to subheadings 8452.30 through 8452.40 from any other subheading. 88. A change to subheading 8452.90 from any other heading. 89. A change to subheadings 8453.10 through 8453.80 from any other subheading. 90. A change to subheading 8453.90 from any other heading. 91. A change to subheadings 8454.10 through 8454.30 from any other subheading. 92. A change to subheading 8454.90 from any other heading. 93. A change to subheadings 8455.10 through 8455.90 from any other subheading. 94. A change to headings 8456 through 8463 from any other heading, provided that there is a regional value content of not less than 65 percent under the build-down method. 95. A change to headings 8464 through 8465 from any other heading. 96. A change to heading 8466 from any other heading, provided that there is a regional value content of not less than: (a) 35 percent under the build-up method, or (b) 45 percent under the build-down method. 97. A change to subheadings 8467.11 through 8467.89 from any other subheading. 98. A change to subheading 8467.91 from any other heading. 99. A change to subheadings 8467.92 through 8467.99 from any other heading, except from heading 8407. 100. A change to subheadings 8468.10 through 8468.80 from any other subheading. 101. A change to subheading 8468.90 from any other heading. 102. A change to subheadings 8469.11 through 8469.12 from any other subheading outside that group. 103. A change to subheadings 8469.20 through 8469.30 from any other subheading outside that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.634 Peru 104. A change to subheadings 8470.10 through 8471.90 from any other subheading. 105. A change to subheadings 8472.10 through 8472.90 from any other subheading. 106. (a) A change to subheadings 8473.10 through 8473.50 from any other subheading; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 35 percent under the build-down method. 107. A change to subheadings 8474.10 through 8474.80 from any other subheading outside that group. 108. (a) A change to subheading 8474.90 from any other heading, or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 109. A change to subheading 8475.10 from any other subheading. 110. A change to subheadings 8475.21 through 8475.29 from any other subheading outside that group. 111. A change to subheading 8475.90 from any other heading. 112. A change to subheadings 8476.21 through 8476.89 from any other subheading outside that group. 113. A change to subheading 8476.90 from any other heading. 114. (a) A change to heading 8477 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method; or (b) A change to subheadings 8477.10 through 8477.80 from subheading 8477.90, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 115. A change to subheading 8478.10 from any other subheading. 116. A change to subheading 8478.90 from any other heading. 117. A change to subheadings 8479.10 through 8479.89 from any other subheading. 118. A change to subheading 8479.90 from any other heading. 119. A change to heading 8480 from any other heading. 120. (a) A change to subheadings 8481.10 though 8481.80 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.635 Peru (b) A change to subheadings 8481.10 through 8481.80 from subheading 8481.90, whether or not there is also a change from another heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 121. A change to subheading 8481.90 from any other heading. 122. (a) A change to subheadings 8482.10 through 8482.80 from any subheading outside that group, except from inner or outer rings or races of subheading 8482.99; or (b) A change to subheadings 8482.10 through 8482.80 from inner or outer rings or races of subheading 8482.99, whether or not there is also a change from any subheading outside that group, provided that there is a regional value content of not less than 40 percent under the build-up method. 123. A change to subheadings 8482.91 through 8482.99 from any other heading. 124. A change to subheading 8483.10 from any other subheading. 125. A change to subheading 8483.20 from any other subheading, except from subheadings 8482.10 through 8482.80. 126. (a) A change to subheading 8483.30 from any other heading, or (b) A change to subheading 8483.30 from any other subheading, provided that there is a regional value content of not less than 40 percent under the build-up method. 127. (a) A change to subheadings 8483.40 through 8483.50 from any subheading, except from subheadings 8482.10 through 8482.80, 8482.99, 8483.10 through 8483.40, 8483.60 or 8483.90; or (b) A change to subheadings 8483.40 through 8483.50 from subheadings 8482.10 through 8482.80, 8482.99, 8483.10 through 8483.40, 8483.60 or 8483.90, provided that there is a regional value content of not less than 40 percent under the build-up method. 128. A change to subheading 8483.60 from any other subheading. 129. A change to subheading 8483.90 from any other heading. 130. A change to subheadings 8484.10 through 8484.20 from any other subheading. 131. A change to subheading 8484.90 from any other heading. 132. A change to heading 8485 from any other heading. Chapter 85. 1. (a) A change to subheading 8501.10 from any other heading, except from stators or rotors of heading 8503; or (b) A change to subheading 8501.10 from stators or rotors of heading 8503, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. A change to subheadings 8501.20 through 8501.64 from any other heading. 3. A change to headings 8502 through 8503 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.636 Peru 4. A change to subheadings 8504.10 through 8504.23 from any subheading, except from subheadings 8504.10 through 8504.50. 5. (a) A change to subheading 8504.31 from any other heading; or (b) A change to subheading 8504.31 from subheading 8504.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 6. A change to subheadings 8504.32 through 8504.50 from any subheading, except from subheadings 8504.10 through 8504.50. 7. A change to subheading 8504.90 from any other heading. 8. A change to subheadings 8505.11 through 8505.30 from any other subheading. 9. A change to subheading 8505.90 from any other heading. 10. A change to subheadings 8506.10 through 8506.40 from any other subheading. 11. A change to subheadings 8506.50 through 8506.80 from any other subheading outside that group. 12. A change to subheading 8506.90 from any other heading. 13. (a) A change to subheading 8507.10 from any other heading; or (b) A change to subheading 8507.10 from any other subheading, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 14. A change to subheadings 8507.20 through 8507.80 from any other subheading. 15. A change to subheading 8507.90 from any other heading. 16. (a) A change to subheadings 8509.10 through 8509.80 from any other heading; or (b) A change to subheadings 8509.10 through 8509.80 from any other subheading, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 17. A change to subheading 8509.90 from any other heading. 18. A change to subheadings 8510.10 through 8510.30 from any other subheading. 19. A change to subheading 8510.90 from any other heading. 20. A change to subheadings 8511.10 through 8511.80 from any other subheading. 21. A change to subheading 8511.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.637 Peru 22. A change to subheadings 8512.10 through 8512.30 from any other subheading outside that group. 23. (a) A change to subheading 8512.40 from any other heading; or (b) A change to subheading 8512.40 from subheading 8512.90, whether or not there is also a change from any other heading, provided that there is also a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 24. A change to subheading 8512.90 from any other heading. 25. (a) A change to subheading 8513.10 from any other heading; or (b) A change to subheading 8513.10 from subheading 8513.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 26. A change to subheading 8513.90 from any other heading. 27. A change to subheadings 8514.10 through 8514.40 from any other subheading. 28. A change to subheading 8514.90 from any other heading. 29. A change to subheadings 8515.11 through 8515.80 from any other subheading outside that group. 30. A change to subheading 8515.90 from any other heading. 31. A change to subheadings 8516.10 through 8516.50 from any other subheading. 32. (a) A change to subheading 8516.60 from any other subheading, except from furnitures (whether or not assembled), cooking chambers (whether or not assembled) or the upper panels (whether or not with heating or control elements) of subheading 8516.90; or (b) A change to subheading 8516.60 from subheading 8516.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 33. A change to subheading 8516.71 from any other subheading. 34. (a) A change to subheading 8516.72 from any other subheading, except from housings for toasters of subheading 8516.90 or subheading 9032.10; or (b) A change to subheading 8516.72 from housings for toasters of subheading 8516.90 or 9032.10, whether or not there is also a change from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.638 Peru 35. A change to subheading 8516.79 from any other subheading. 36. (a) A change to subheading 8516.80 from any other heading; or (b) A change to subheading 8516.80 from subheading 8516.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 37. (a) A change to subheading 8516.90 from any other heading, or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 38. A change to subheadings 8517.11 through 8517.80 from any other subheading. 39. (a) A change to subheading 8517.90 from any other subheading, or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 40. (a) A change to subheadings 8518.10 through 8518.21 from any other heading; or (b) A change to subheadings 8518.10 through 8518.21 from subheading 8518.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 41. (a) A change to subheading 8518.22 from any other heading; or (b) A change to subheading 8518.22 from subheadings 8518.29 or 8518.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 42. (a) A change to subheadings 8518.29 through 8518.50 from any other heading; or (b) A change to subheadings 8518.29 through 8518.50 from subheading 8518.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 43. A change to subheading 8518.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.639 Peru 44. A change to subheadings 8519.10 through 8519.40 from any other subheading. 45. A change to subheadings 8519.92 through 8519.93 from any other subheading outside that group. 46. A change to subheading 8519.99 from any other subheading. 47. A change to subheadings 8520.10 through 8520.20 from any other subheading. 48. A change to subheadings 8520.32 through 8520.33 from any other subheading outside that group. 49. A change to subheadings 8520.39 through 8520.90 from any other subheading. 50. A change to subheadings 8521.10 through 8524.99 from any other subheading. 51. A change to subheadings 8525.10 through 8525.20 from any other subheading outside that group. 52. A change to subheadings 8525.30 through 8525.40 from any other subheading. 53. A change to subheadings 8526.10 through 8527.90 from any other subheading. 54. A change to subheading 8528.12 from any other subheading, except from subheadings 7011.20, 8540.11 or 8540.91. 55. A change to subheading 8528.13 from any other subheading. 56. A change to subheading 8528.21 from any other subheading, except from subheadings 7011.20, 8540.11 or 8540.91. 57. A change to subheadings 8528.22 through 8528.30 from any other subheading. 58. (a) A change to heading 8529 from any other heading; or (b) No change in tariff classification for subheading 8529.90 is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 59. A change to subheadings 8530.10 through 8530.80 from any other subheading. 60. A change to subheading 8530.90 from any other heading. 61. A change to subheadings 8531.10 through 8531.80 from any other subheading. 62. A change to subheading 8531.90 from any other heading. 63. A change to subheadings 8532.10 through 8532.30 from any other subheading. 64. A change to subheading 8532.90 from any other heading. 65. A change to subheadings 8533.10 through 8533.40 from any other subheading. 66. A change to subheading 8533.90 from any other heading. 67. (a) A change to heading 8534 from any other heading; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.640 Peru (1) 30 percent under the build-up method, or (2) 35 percent under the build-down method. 68. A change to subheadings 8535.10 through 8536.90 from any other subheading. 69. A change to headings 8537 through 8538 from any other heading. 70. A change to subheadings 8539.10 through 8539.49 from any other subheading. 71. A change to subheading 8539.90 from any other heading. 72. A change to subheading 8540.11 from any other subheading, except from subheadings 7011.20 or 8540.91. 73. A change to subheading 8540.12 from any other subheading. 74. (a) A change to subheading 8540.20 from any other heading; or (b) A change to subheading 8540.20 from subheadings 8540.91 through 8540.99, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 75. A change to subheadings 8540.40 through 8540.60 from any other subheading outside that group. 76. A change to subheadings 8540.71 through 8540.89 from any other subheading. 77. (a) A change to subheading 8540.91 from any other heading; or (b) A change to front panel assemblies of subheading 8540.91 from any other good including a good in that subheading. 78. (a) A change to subheading 8540.99 from any other subheading; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 79. (a) A change to assembled semiconductor devices, integrated circuits or microassemblies of subheadings 8541.10 through 8542.90 from unmounted chips, wafers or dice of subheadings 8541.10 through 8542.90 or from any other subheading; or (b) A change to all other goods of subheadings 8541.10 through 8542.90 from any other subheading; or (c) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 35 percent under the build-down method. 80. A change to subheadings 8543.11 through 8543.19 from any other subheading outside that group. 81. A change to subheadings 8543.20 through 8543.30 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.641 Peru 82. A change to subheadings 8543.40 through 8543.89 from any other subheading outside that group. 83. A change to subheading 8543.90 from any other heading. 84. A change to subheading 8544.11 from any other subheading, provided that there is a regional value content of not less than: (a) 35 percent under the build-up method, or (b) 45 percent under the build-down method. 85. A change to subheading 8544.19 from any other subheading, provided that there is a regional value content of not less than: (a) 35 percent under the build-up method, or (b) 45 percent under the build-down method. 86. (a) A change to subheading 8544.20 from any subheading, except from subheadings 8544.11 through 8544.60 or headings 7408, 7413, 7605 or 7614; or (b) A change to subheading 8544.20 from headings 7408, 7413, 7605 or 7614, whether or not there is also a change from any other subheading, provided that there is also a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 87. A change to subheadings 8544.30 through 8544.49 from any other subheading, provided that there is also a regional value content of not less than: (a) 35 percent under the build-up method, or (b) 45 percent under the build-down method. 88. A change to subheadings 8544.51 through 8544.59 from any heading. 89. A change to subheadings 8544.60 through 8544.70 from any other subheading, provided that there is also a regional value content of not less than: (a) 35 percent under the build-up method, or (b) 45 percent under the build-down method. 90. A change to subheadings 8545.11 through 8545.90 from any other subheading. 91. A change to heading 8546 from any other heading. 92. A change to subheadings 8547.10 through 8547.90 from any other subheading. 93. A change to heading 8548 from any other heading. Chapter 86. 1. A change to headings 8601 through 8602 from any other heading. 2. (a) A change to headings 8603 through 8606 from any other heading, except from heading 8607; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.642 Peru (b) A change to headings 8603 through 8606 from heading 8607, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 3. A change to subheadings 8607.11 through 8607.12 from any subheading outside that group. 4. (a) A change to axles of subheading 8607.19 from parts of axles of subheading 8607.19; or (b) A change to wheels, whether or not fitted with axles, of subheading 8607.19 from parts of axles or parts of wheels of subheading 8607.19; or (c) A change to subheading 8607.19 from any other subheading; or (d) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 5. A change to subheadings 8607.21 through 8607.99 from any other heading. 6. A change to headings 8608 through 8609 from any other heading. Chapter 87. 1. No change in tariff classification is required to a good of headings 8701 through 8706, provided that there is a regional value content of not less than 35 percent under the net cost method. 2. (a) A change to heading 8707 from any other heading; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than 35 percent under the net cost method. 3. (a) A change to subheadings 8708.10 through 8708.99 from any other subheading; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than 35 percent under the net cost method. 4. (a) A change to subheadings 8709.11 through 8709.19 from any other heading; or (b) A change to subheadings 8709.11 through 8709.19 from subheading 8709.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 5. A change to subheading 8709.90 from any other heading. 6. A change to heading 8710 from any other heading. 7. (a) A change to heading 8711 from any other heading, except from heading 8714; or (b) A change to heading 8711 from heading 8714, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.643 Peru (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 8. (a) A change to heading 8712 from any other heading, except from heading 8714; or (b) A change to heading 8712 from heading 8714, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 9. A change to heading 8713 from heading 8714, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (a) 35 percent under the build-up method, or (b) 45 percent under the build-down method. 10. A change to headings 8714 through 8715 from any other heading. 11. (a) A change to subheadings 8716.10 through 8716.80 from any other heading; or (b) A change to subheadings 8716.10 through 8716.80 from subheading 8716.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 12. A change to subheading 8716.90 from any other heading. Chapter 88. 1. A change to subheadings 8801.10 through 8803.90 from any other subheading. 2. A change to headings 8804 through 8805 from any other heading. Chapter 89. 1. (a) A change to headings 8901 through 8902 from any other chapter; or (b) A change to headings 8901 through 8902 from any other heading, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. A change to heading 8903 from any other heading. 3. (a) A change to headings 8904 through 8905 from any other chapter; or (b) A change to headings 8904 through 8905 from any other heading, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.644 Peru (2) 45 percent under the build-down method. 4. A change to headings 8906 through 8908 from any other heading. Chapter 90. 1. (a) A change to subheading 9001.10 from any other chapter, except from heading 7002; or (b) A change to subheading 9001.10 from heading 7002, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. A change to subheadings 9001.20 through 9001.90 from any other heading. 3. A change to subheadings 9002.11 through 9002.90 from any other heading, except from heading 9001. 4. (a) A change to subheadings 9003.11 through 9003.19 from any other subheading, except from subheading 9003.90; or (b) A change to subheadings 9003.11 through 9003.19 from subheading 9003.90, whether or not there is also a change from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 5. A change to subheading 9003.90 from any other heading. 6. (a) A change to subheading 9004.10 from any other chapter; or (b) A change to subheading 9004.10 from any other heading, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 7. A change to heading 9004.90 from any other heading, except from subheadings 9001.40 or 9001.50. 8. A change to subheading 9005.10 from any other subheading. 9. (a) A change to subheading 9005.80 from any subheading, except from headings 9001 through 9002 or subheading 9005.90; or (b) A change to subheading 9005.80 from subheading 9005.90, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 10. A change to subheading 9005.90 from any other heading. 11. (a) A change to subheadings 9006.10 through 9006.69 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.645 Peru (b) A change to subheadings 9006.10 through 9006.69 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 12. A change to subheadings 9006.91 through 9006.99 from any other heading. 13. (a) A change to subheadings 9007.11 through 9007.20 from any other heading; or (b) A change to subheadings 9007.11 through 9007.20 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 14. A change to subheading 9007.91 from any other heading. 15. (a) A change to subheading 9007.92 from any other heading; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 16. (a) A change to subheadings 9008.10 through 9008.40 from any other heading, or (b) A change to subheadings 9008.10 through 9008.40 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 17. A change to subheading 9008.90 from any other heading. 18. A change to subheading 9009.11 from any other subheading. 19. (a) A change to subheading 9009.12 from any other subheading, except from subheading 9009.91; or (b) A change to subheading 9009.12 from subheading 9009.91, whether or not there is also a change from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 20. A change to subheadings 9009.21 through 9009.30 from any other subheading. 21. A change to subheadings 9009.91 through 9009.93 from any subheading outside that group. 22. (a) A change to subheading 9009.99 from any other subheading; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.646 Peru (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 23. (a) A change to subheadings 9010.10 through 9010.60 from any other heading; or (b) A change to subheadings 9010.10 through 9010.60 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 24. A change to subheading 9010.90 from any other heading. 25. (a) A change to subheadings 9011.10 through 9011.80 from any other heading; or (b) A change to subheadings 9011.10 through 9011.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 26. A change to subheading 9011.90 from any other heading. 27. (a) A change to subheading 9012.10 from any other heading; or (b) A change to subheading 9012.10 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 28. A change to subheading 9012.90 from any other heading. 29. (a) A change to subheadings 9013.10 through 9013.80 from any other heading; or (b) A change to subheadings 9013.10 through 9013.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 30. A change to subheading 9013.90 from any other heading. 31. (a) A change to subheadings 9014.10 through 9014.80 from any other heading; or (b) A change to subheadings 9014.10 through 9014.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.647 Peru 32. A change to subheading 9014.90 from any other heading. 33. (a) A change to subheadings 9015.10 through 9015.80 from any other heading; or (b) A change to subheadings 9015.10 through 9015.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 34. (a) A change to subheading 9015.90 from any other heading; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 35. A change to heading 9016 from any other heading. 36. (a) A change to subheadings 9017.10 through 9022.90 from any other subheading; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 35 percent under the build-down method. 37. A change to heading 9023 from any other heading. 38. (a) A change to subheadings 9024.10 through 9024.80 from any other heading; or (b) A change to subheadings 9024.10 through 9024.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 39. A change to subheading 9024.90 from any other heading. 40. (a) A change to subheadings 9025.11 through 9025.80 from any other heading or (b) A change to subheadings 9025.11 through 9025.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 41. A change to subheading 9025.90 from any other heading. 42. (a) A change to subheadings 9026.10 through 9026.80 from any other heading; or (b) A change to subheadings 9026.10 through 9026.80 from any other subheading, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.648 Peru (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 43. A change to subheading 9026.90 from any other heading. 44. (a) A change to subheadings 9027.10 through 9027.80 from any other heading; or (b) A change to subheadings 9027.10 through 9027.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 45. A change to subheading 9027.90 from any other heading. 46. (a) A change to subheadings 9028.10 through 9028.30 from any other heading; or (b) A change to subheadings 9028.10 through 9028.30 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 47. A change to subheading 9028.90 from any other heading. 48. (a) A change to subheadings 9029.10 through 9029.20 from any other heading; or (b) A change to subheadings 9029.10 through 9029.20 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 49. A change to subheading 9029.90 from any other heading. 50. A change to subheadings 9030.10 through 9030.89 from any other subheading. 51. A change to subheading 9030.90 from any other heading. 52. (a) A change to subheadings 9031.10 through 9031.80 from any other heading; (b) A change to coordinate measuring machines of subheading 9031.49 from any other good, except from bases and frames for the goods of the same subheading; or (c) A change to subheadings 9031.10 through 9031.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 53. A change to subheading 9031.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.649 Peru 54. (a) A change to subheadings 9032.10 through 9032.89 from any other heading; or (b) A change to subheadings 9032.10 through 9032.89 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 55. A change to subheading 9032.90 from any other heading. 56. A change to heading 9033 from any other heading. Chapter 91. 1. (a) A change to subheading 9101.11 from any other chapter; or (b) A change to subheading 9101.11 from heading 9114, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. (a) A change to subheading 9101.12 from any other chapter; or (b) A change to subheading 9101.12 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 3. (a) A change to subheading 9101.19 from any other chapter; or (b) A change to subheading 9101.19 from heading 9114, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 4. (a) A change to subheading 9101.21 from any other chapter; or (b) A change to subheading 9101.21 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 5. (a) A change to subheading 9101.29 from any other chapter; or (b) A change to subheading 9101.29 from heading 9114, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 6. (a) A change to subheading 9101.91 from any other chapter; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.650 Peru (b) A change to subheading 9101.91 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 7. (a) A change to subheading 9101.99 from any other chapter; or (b) A change to subheading 9101.99 from heading 9114, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 8. (a) A change to headings 9102 through 9107 from any other chapter; or (b) A change to headings 9102 through 9107 from heading 9114, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 9. (a) A change to headings 9108 through 9110 from any other chapter; or (b) A change to headings 9108 through 9110 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 10. (a) A change to subheadings 9111.10 through 9111.80 from any other chapter; or (b) A change to subheadings 9111.10 through 9111.80 from subheading 9111.90 or any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 11. (a) A change to subheading 9111.90 from any other chapter; or (b) A change to subheading 9111.90 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 12. A change to subheading 9112.20 from subheading 9112.90 or any other heading, provided that there is regional value content of not less than: (a) 35 percent under the build-up method, or (b) 45 percent under the build-down method. 13. (a) A change to subheading 9112.90 from any other chapter; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.651 Peru (b) A change to subheading 9112.90 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. 14. (a) A change to heading 91.13 from any other chapter; or (b) A change to heading 91.13 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. 15. A change to heading 9114 from any other heading. Chapter 92. 1. (a) A change to headings 9201 through 9208 from any other chapter; or (b) A change to headings 9201 through 9208 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. 2. A change to heading 9209 from any other heading. Chapter 93. 1. (a) A change to headings 9301 through 9304 from any other chapter; or (b) A change to headings 9301 through 9304 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. 2. A change to heading 9305 from any other heading. 3. A change to headings 9306 through 9307 from any other chapter. Chapter 94. 1. (a) A change to subheadings 9401.10 through 9401.80 from any other heading; or (b) A change to subheadings 9401.10 through 9401.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. A change to subheading 9401.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.652 Peru 3. A change to subheadings 9402.10 through 9402.90 from any other subheading, provided that there is a regional value content of not less than: (a) 35 percent under the build-up method; or (b) 45 percent under the build-down method. 4. A change to heading 9403 from any other heading. 5. A change to subheadings 9404.10 through 9404.30 from any other chapter. 6. A change to subheading 9404.90 from any other chapter, except from headings 5007, 5106 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516 or subheading 6307.90. 7. (a) A change to subheadings 9405.10 through 9405.60 from any other chapter; or (b) A change to subheadings 9405.10 through 9405.60 from subheadings 9405.91 through 9405.99, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. 8. A change to subheadings 9405.91 through 9405.99 from any other heading. 9. A change to heading 9406 from any other chapter. Chapter 95. 1. (a) A change to subheadings 9501.00 through 9505.90 from any other subheading; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. 2. (a) A change to headings 9506 through 9508 from any other chapter; or (b) A change to subheading 9506.31 from subheading 9506.39, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. Chapter 96. 1. A change to headings 9601 through 9605 from any other chapter. 2. (a) A change to subheading 9606.10 from any other heading; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.653 Peru 3. (a) A change to subheadings 9606.21 through 9606.22 from any other chapter; or (b) A change to subheadings 9606.21 through 9606.22 from subheading 9606.30, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 4. (a) A change to subheading 9606.29 from any other chapter, except from “tagua” of subheading 1404.90; or (b) A change to subheading 9606.29, except from button molds and button blanks of “tagua” of subheading 9606.30 and “tagua” of subheading 1404.90, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 5. A change to subheading 9606.30 from any other heading, except from “tagua” of subheading 1404.90. 6. (a) A change to subheadings 9607.11 through 9607.19 from any other chapter; or (b) A change to subheadings 9607.11 through 9607.19 from subheading 9607.20, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 7. A change to subheading 9607.20 from any other heading. 8. (a) A change to subheadings 9608.10 through 9608.20 from any other chapter; or (b) No change in tariff classification is required, provided that there is a regional value content of not less than 30 percent under the build-down method. 9. (a) A change to subheadings 9608.31 through 9608.50 from any other chapter; or (b) A change to subheadings 9608.31 through 9608.50 from subheadings 9608.60 through 9608.99, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 10. A change to subheading 9608.60 from any other heading. 11. A change to subheading 9608.91 from any other subheading. 12. A change to subheading 9608.99 from any other heading. 13. (a) A change to subheading 9609.10 from any other heading; or (b) A change to subheading 9609.10 from subheading 9609.20 or any other heading, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.654 Peru (1) 30 percent under the build-up method, or (2) 35 percent under the build-down method. 14. (a) A change to subheadings 9609.20 through 9609.90 from any other heading; or (b) A change to subheadings 9609.20 through 9609.90 from subheading 9609.20 or any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 15. A change to headings 9610 through 9611 from any other heading. 16. A change to subheading 9612.10 from any other chapter. 17. A change to subheading 9612.20 from any other heading. 18. (a) A change to subheadings 9613.10 through 9613.80 from any other chapter; or (b) A change to subheadings 9613.10 through 9613.80 from subheading 9613.90, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 19. A change to subheading 9613.90 from any other heading. 20. A change to subheading 9614.20 from any other subheading, except from subheading 9614.90. 21. A change to subheading 9614.90 from any other heading. 22. (a) A change to subheadings 9615.11 through 9615.19 from any other chapter; or (b) A change to subheadings 9615.11 through 9615.19 from subheading 9615.90, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 23. A change to subheading 9615.90 from any other heading. 24. A change to heading 9616 from any other heading. 25. A change to heading 9617 from any other chapter. 26. A change in heading 9618 from any other heading. Chapter 97. 1. A change to subheadings 9701.10 through 9701.90 from any other subheading. 2. A change to headings 9702 through 9706 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.655 Korea 33. United States-Korea Free Trade Agreement. (a) Originating goods under the terms of the United States-Korea Free Trade Agreement (UKFTA) are subject to duty as provided herein. For the purposes of this note, goods of Korea, subject to subdivisions (b) through (o) of this note, that are imported into the customs territory of the United States and entered under a provision for which a rate of duty appears in the “Special” subcolumn of rate of duty column 1 followed by the symbol “KR” in parentheses are eligible for the tariff treatment, and any applicable quantitative limitations, set forth in the “Special” subcolumn, in accordance with sections 201 and 202 of the United States-Korea Free Trade Agreement Implementation Act (Pub.L. 112-41; 125 Stat. 428). (b) For the purposes of this note, subject to the provisions of subdivisions (c), (d), (n) and (o) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good of a UKFTA country under the terms of this note if– (i) the good is wholly obtained or produced entirely in the territory of Korea or of the United States, or both; (ii) the good is produced entirely in the territory of Korea or of the United States, or both, and-- (A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (o) of this note; or (B) the good otherwise satisfies any applicable regional value-content or other requirements set forth in such subdivision (o); and satisfies all other applicable requirements of this note and of applicable regulations; or (iii) the good is produced entirely in the territory of Korea or of the United States, or both, exclusively from materials described in subdivisions (i) or (ii), above. For the purposes of this note, the term “UKFTA country” refers only to Korea or to the United States. (c) (i) For purposes of subdivision (b)(i) of this note, the expression “wholly obtained or produced entirely in the territory of Korea or of the United States, or both” means any of the following– (A) plants and plant products grown, and harvested or gathered, in the territory of Korea or of the United States, or both; (B) live animals born and raised in the territory of Korea or of the United States, or both; (C) goods obtained in the territory of Korea or of the United States, or both, from live animals; (D) goods obtained from hunting, trapping, fishing or aquaculture conducted in the territory of Korea or of the United States, or both; (E) minerals and other natural resources not included in subdivisions (A) through (D) that are extracted or taken from the territory of Korea or of the United States, or both; (F) fish, shellfish and other marine life taken from the sea, seabed or subsoil outside the territory of Korea or of the United States, or both, by– (i) a vessel that is registered or recorded with Korea and flying the flag of Korea, or (ii) a vessel that is documented under the laws of the United States; (G) goods produced on board a factory ship from goods referred to in subdivision (F), if such factory ship– (i) is registered or recorded with Korea and flies the flag of Korea, or (ii) is a vessel that is documented under the laws of the United States; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.656 Korea (H) (i) goods taken by Korea or a person of Korea from the seabed or beneath the seabed or subsoil outside the territory of Korea or of the United States, or both, if Korea has rights to exploit such seabed or subsoil, or (ii) goods taken by the United States or a person of the United States from the seabed or beneath the seabed or subsoil outside the territory of the United States or of Korea, or both, if the United States has rights to exploit such seabed or subsoil; (I) goods taken from outer space, if the goods are obtained by Korea or the United States or a person of Korea or the United States and not processed in the territory of a country other than Korea or the United States; (J) waste and scrap derived from– (1) manufacturing or production operations in the territory of Korea or of the United States, or both, or (2) used goods collected in the territory of Korea or of the United States, or both, if such goods are fit only for the recovery of raw materials; (K) recovered goods derived in the territory of Korea or of the United States, or both, from used goods; or (L) goods, at any stage of production, produced in the territory of Korea or of the United States, or both, exclusively from– (i) goods referred to in any of subdivisions (A) through (J) above, or (ii) the derivatives of goods referred to in clause (L)(i). (ii) (A) For the purposes of subdivision (i)(K), the term “recovered goods” means materials in the form of individual parts that are the result of: (1) the disassembly of used goods into individual parts; and (2) the cleaning, inspecting, testing or other processing that is necessary for improvement to sound working condition of such individual parts. (B) The term “remanufactured good” for purposes of this note means a good that is classified under chapter 84, 85, 87 or 90 or heading 9402, and that-- (1) is entirely or partially comprised of recovered goods, and (2) has a similar life expectancy and enjoys a factory warranty similar to such a good that is new. (C) For the purposes of this note– (1) the term “material” means a good that is used in the production of another good, including a part or an ingredient; (2) the term “material that is self-produced” means an originating material that is produced by a producer of a good and used in the production of that good; and (3) a “nonoriginating good or nonoriginating material” is a good or material, as the case may be, that does not qualify as originating under this note. (D) For the purposes of this note, the term “production” means growing, mining, harvesting, fishing, breeding, raising, trapping, hunting, manufacturing, processing, assembling or disassembling a good; and the term “producer” means a person who engages in the production of a good in the territory of Korea or of the United States. (iii) Transit and transshipment. A good that has undergone production necessary to qualify as an originating good under this note shall not be considered to be an originating good if, subsequent to that production, the good-- <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.657 Korea (A) undergoes further production or any other operation outside the territory of Korea or of the United States, other than unloading, reloading or any other process necessary to preserve the good in good condition or to transport the good to the territory of Korea or of the United States, or (B) does not remain under the control of customs authorities in the territory of a country other than Korea or the United States. (d) Textile and apparel articles. (i) For purposes of this note, a textile or apparel good provided for in subheadings 4202.12, 4202.22, 4202.32 or 4202.92, chapters 50 through 63, heading 7019 or subheading 9404.90 of the tariff schedule is an originating good if: (A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (o) of this note as a result of production occurring entirely in the territory of Korea or of the United States, or both, or the good otherwise satisfies the applicable requirements of this note where a change in tariff classification for each nonoriginating material is not required, and (B) the good satisfies any other applicable requirements of this note. The provisions of subdivision (o) of this note shall not apply in determining the country of origin of a textile or apparel good for nonpreferential purposes. (ii) Notwithstanding the rules set forth in subdivision (o) of this note, textile or apparel goods classifiable under general rule of interpretation 3 of the tariff schedule as goods put up in sets for retail sale shall not be regarded as originating goods unless each of the goods in the set is an originating good or the total value of the nonoriginating goods in the set does not exceed 10 percent of the customs value of the set. (iii) For purposes of this note, the expression “wholly formed and finished” means: (A) when used in reference to fabrics, all production processes and finishing operations necessary to produce a finished fabric ready for use without further processing, and such processes and operations include formation processes, such as weaving, knitting, needling, tufting, felting, entangling or other such processes, and finishing operations, including bleaching, dyeing and printing; and (B) when used in reference to yarns, all production processes and finishing operations, beginning with the extrusion of filaments, strips, film or sheets, and including drawing to fully orient a filament or slitting a film or sheet into strip, or the spinning of all fibers into yarn, or both, and ending with a finished yarn or plied yarn. (iv) A textile or apparel good may be considered to be an originating good if-- (A) the total weight of all fibers and yarns that are used in the production of the component of the good that determines the tariff classification of the good and that do not undergo an applicable change in tariff classification is not more than 7 percent of the total weight of that component; or (B) it is eligible for entry under applicable provisions of subchapter XX of chapter 99. Notwithstanding the provisions of subdivision (d(iv)(A), a good containing elastomeric yarns in the component of the good that determines the tariff classification of the good shall be considered to be an originating good only if such yarns are wholly formed and finished in the territory of Korea or of the United States. (v) For purposes of this note, in the case of a good that is a yarn, fabric or fiber, the term “component of the good that determines the tariff classification of the good” means all of the fibers in the good (e) De minimis. (i) Except as provided in subdivision (ii) below, a good (other than a textile or apparel good described in subdivision (d) above) that does not undergo a change in tariff classification pursuant to subdivision (o) of this note is an originating good if– <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.658 Korea (A) the value of all nonoriginating materials that are used in the production of the good that do not undergo the applicable change in tariff classification does not exceed 10 percent of the adjusted value of the good; (B) the value of such nonoriginating materials is included in the value of nonoriginating materials for any applicable regional value-content requirement for the good under this note; and (C) the good meets all other applicable requirements of this note. (ii) Subdivision (e)(i) does not apply to– (A) a nonoriginating material provided for in chapter 3 of the tariff schedule that is used in the production of a good provided for in chapter 3; (B) a nonoriginating material provided for in chapter 4, or a nonoriginating dairy preparation containing over 10 percent by weight of milk solids provided for in subheading 1901.90 or 2106.90 that is used in the production of a good provided for in chapter 4; (C) a nonoriginating material provided for in chapter 4, or a nonoriginating dairy preparation containing over 10 percent by weight of milk solids provided for in subheading 1901.90, that is used in the production of any of the following goods: (1) infant preparations containing over 10 percent by weight of milk solids, the foregoing provided for in subheading 1901.10; (2) mixes and doughs, containing over 25 percent by weight of butterfat, not put up for retail sale, the foregoing provided for in subheading 1901.20; (3) dairy preparations containing over 10 percent by weight of milk solids, the foregoing provided for in subheading 1901.90 or 2106.90; (4) goods provided for in heading 2105; (5) beverages containing milk, the foregoing provided for in subheading 2202.90; or (6) animal feeds containing over 10 percent by weight of milk solids, the foregoing provided for in subheading 2309.90; (D) a nonoriginating material provided for in chapter 7 that is used in the production of a good provided for in subheading 0703.10, 0703.20, 0709.59, 0709.60, 0711.90, 0712.20, 0714.20 or any of subheadings 0710.21 through 0710.80 or 0712.39 through 0713.10; (E) a nonoriginating material provided for in heading 0805, or in any of subheadings 2009.11 through 2009.39, that is used in the production of a good provided for in any of subheadings 2009.11 through 2009.39, or in fruit or vegetable juice of any single fruit or vegetable, fortified with minerals or vitamins, concentrated or unconcentrated, provided for in subheading 2106.90 or 2202.90; (F) nonoriginating peaches, pears or apricots provided for in chapter 8 or 20 that are used in the production of a good provided for in heading 2008; (G) a nonoriginating material provided for in heading 1006, or a nonoriginating rice product provided for in chapter 11 that is used in the production of a good provided for in heading 1006, 1102, 1103, 1104 or subheading 1901.20 or 1901.90; (H) a nonoriginating material provided for in chapter 15 that is used in the production of a good provided for in any of headings 1501 through 1508 or heading 1512, 1514 or 1515; (I) a nonoriginating material provided for in heading 1701 that is used in the production of a good provided for in any of headings 1701 through 1703; (J) a nonoriginating material provided for in chapter 17 that is used in the production of a good provided for in subheading 1806.10; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.659 Korea (K) except as provided in subdivisions (A) through (J) above and subdivision (o) of this note, a nonoriginating material used in the production of a good provided for in any of chapters 1 through 24, unless the nonoriginating material is provided for in a different subheading than the good for which origin is being determined under this note. (iii) For the purposes of this note, the term “adjusted value” means the value determined in accordance with Articles 1 through 8,

Article 15 and the corresponding interpretive notes of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 referred to in section 101(d)(8) of the Uruguay Round Agreements Act (19 U.S.C. 3511(d)(8)), adjusted, if necessary, to exclude any costs, charges or expenses incurred for transportation, insurance and related services incident to the international shipment of the merchandise from the country of exportation to the place of importation. (f) Accumulation. (i) For purposes of this note, originating materials from the territory of Korea or the United States that are used in the production of a good in the territory of the other country shall be considered to originate in the territory of such other country. (ii) A good that is produced in the territory of Korea or of the United States, or both, by one or more producers, is an originating good if the good satisfies all of the applicable requirements of this note. (g) Regional value content. (i) For purposes of subdivision (b)(ii)(B) of this note, the regional value content for a good referred to in subdivision (o) of this note, except for goods to which subdivision (h) applies, shall be calculated by the importer, exporter or producer of the good, on the basis of the build-down method described in subdivision (g)(i)(A) or the build-up method described in (g)(i)(B) below. (A) For the build-down method, the regional value content of a good may be calculated on the basis of the formula RVC = ((AV - VNM)/AV) x 100, where RVC is the regional value content, expressed as a percentage; AV is the adjusted value of the good; and VNM is the value of nonoriginating materials, other than indirect materials, acquired and used by the producer in the production of the good, but does not include the value of a material that is self-produced; or (B) For the build-up method, the regional value content may be calculated on the basis of the formula RVC = (VOM /AV) x 100, where RVC is the regional value content, expressed as a percentage; AV is the adjusted value of the good; and VOM is the value of originating materials, other than indirect materials, that are acquired or self-produced, and used by the producer in the production of the good. (ii) Value of materials. (A) For the purpose of calculating the regional value content of a good under subdivision (g)(i) and for purposes of applying the de minimis provisions of subdivision (e) of this note, the value of a material is: (1) in the case of a material that is imported by the producer of the good, the adjusted value of the material; (2) in the case of a material acquired in the territory in which the good is produced, the value, determined in accordance with Articles 1 through 8, Article 15 and the corresponding interpretive notes, of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 referred to in section 101(d)(8) of the Uruguay Round Agreements Act (19 U.S.C. 3511(d)(8)), as set forth in regulations promulgated by the Secretary of the Treasury providing for the application of such Articles in the absence of an importation by the producer; or (3) in the case of a material that is self-produced, the sum of– (i) all expenses incurred in the production of the material, including general expenses, and (ii) an amount for profit equivalent to the profit added in the normal course of trade. (B) The value of materials may be further adjusted as follows: (1) for originating materials, the following expenses, if not included in the value of an originating material calculated under subdivision (A) above, may be added to the value of the originating material: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.660 Korea (I) the costs of freight, insurance, packing and all other costs incurred in transporting the material within or between the territory of Korea or of the United States, or both, to the location of the producer; (II) duties, taxes and customs brokerage fees on the material paid in the territory of Korea or of the United States, or both, other than duties and taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or tax paid or payable; and (III) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or byproducts; and (2) for non-originating materials, if included the value of a nonoriginating material calculated under subdivision (A) above, the following expenses may be deducted from the value of the nonoriginating material: (I) the costs of freight, insurance, packing and all other costs incurred in transporting the material within or between the territory of Korea or of the United States, or both, to the location of the producer; (II) duties, taxes and customs brokerage fees on the material paid in the territory of Korea or of the United States, or both, other than duties and taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or tax paid or payable; (III) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or by-products; or (IV) the cost of originating materials used in the production of the nonoriginating material in the territory of Korea or of the United States, or both. (C) All costs considered for the calculation of regional value content shall be recorded and maintained in conformity with the generally accepted accounting principles applicable in the territory of the country in which the good is produced (whether Korea or the United States). The term “generally accepted accounting principles”-- (i) means the recognized consensus or substantial authoritative support given in the territory of Korea or of the United States, as the case may be, with respect to the recording of revenues, expenses, costs, assets and liabilities, the disclosure of information and the preparation of financial statements, and (ii) may encompass broad guidelines for general application as well as detailed standards, practices and procedures. (h) Automotive goods. (i) For purposes of subdivision (b)(ii)(B) of this note, the regional value content of an automotive good referred to in subdivision (o) of this note may be calculated by the importer, exporter or producer of the good on the basis of the build-down method described in subdivision (g)(i)(A) of this note, the build-up method described in subdivision (g)(i)(B) of this note or the following net cost method, RVC = (NC - VNM)/NC X 100, where RVC is the regional value content, expressed as a percentage; NC is the net cost of the good; and VNM is the value of nonoriginating materials, other than indirect materials, acquired and used by the producer in the production of the automotive good, but does not include the value of a material that is self-produced. (ii) For purposes of this subdivision, the term “automotive good” means a good provided for in any of subheadings 8407.31 through 8407.34, subheading 8408.20, heading 8409 or any of headings 8701 through 8708. (iii) For purposes of determining the regional value content under subdivision (h)(i) of this note for an automotive good that is a motor vehicle provided for in any of headings 8701 through 8705, an importer, exporter or producer may average the amounts calculated under the net cost formula contained in subdivision (h)(i), over the producer’s fiscal year– (A) with respect to all motor vehicles in any one of the categories described in subdivision (h)(iv), or (B) with respect to all motor vehicles in any such category that are exported to the territory of Korea or of the United States. (iv) A category is described in this subdivision if it– <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.661 Korea (A) is the same model line of motor vehicles, is in the same class of motor vehicles and is produced in the same plant in the territory of Korea or of the United States, as the good described in subdivision (h)(iii) for which regional value content is being calculated; (B) is the same class of motor vehicles, and is produced in the same plant in the territory of Korea or of the United States, as the good described in subdivision (h)(iii) for which regional value content is being calculated; or (C) is the same model line of motor vehicles produced in the territory of Korea or of the United States as the good described in subdivision (h)(iii) for which regional value content is being calculated. (v) The term “class of motor vehicles” means any one of the following categories of motor vehicles: (A) motor vehicles provided for in subheading 8701.20, 8704.10, 8704.22, 8704.23, 8704.32 or 8704.90, or heading 8705 or 8706, or motor vehicles for the transport of 16 or more persons provided for in subheading 8702.10 or 8702.90; (B) motor vehicles provided for in subheading 8701.10 or any of subheadings 8701.30 through 8701.90; (C) motor vehicles for the transport of 15 or fewer persons provided for in subheading 8702.10 or 8702.90, or motor vehicles provided for in subheading 8704.21 or 8704.31; or (D) motor vehicles provided for in any of subheadings 8703.21 through 8703.90. (vi) For purposes of determining the regional value content under subdivision (g) of this note for automotive materials provided for in any of subheadings 8407.31 through 8407.34, in subheading 8408.20 or in heading 8409, 8706, 8707 or 8708, that are produced in the same plant, an importer, exporter or producer may– (A) average the amounts calculated under the net cost formula contained in subdivision (h)(i) over– (1) the fiscal year of the motor vehicle producer to whom the automotive goods are sold, (2) any quarter or month, or (3) the fiscal year of the producer of such goods, if the goods were produced during the fiscal year, quarter or month that is the basis for the calculation; (B) determine the average referred to in subdivision (h)(iii) separately for such goods sold to one or more motor vehicle producers; or (C) make a separate determination under subdivision (h)(iii) or (h)(iv) for such goods that are exported to the territory of Korea or of the United States. (vii) The importer, exporter or producer of an automotive good shall, consistent with the provisions regarding allocation of costs provided for in generally accepted accounting principles, determine the net cost of the automotive good under subdivision subdivision (h)(ii) by– (A) calculating the total cost incurred with respect to all goods produced by the producer of the automotive good, subtracting any sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs and nonallowable interest costs that are included in the total cost of all such goods, and then reasonably allocating the resulting net cost of those goods to the automotive good; (B) calculating the total cost incurred with respect to all goods produced by that producer, reasonably allocating the total cost to the automotive good, and then subtracting any sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs and nonallowable interest costs that are included in the portion of the total cost allocated to the automotive good; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.662 Korea (C) reasonably allocating each cost that forms part of the total cost incurred with respect to the automotive good so that the aggregate of these costs does not include any sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs or nonallowable interest costs. (i) Accessories, spare parts or tools. (i) Subject to subdivisions (ii) and (iii) of this subdivision, accessories, spare parts or tools delivered with a good that form part of the good's standard accessories, spare parts or tools shall-- (A) be treated 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 the applicable change in tariff classification set forth in subdivision (o) of this note. (ii) Subdivision (i)(i) shall apply only if-- (A) the accessories, spare parts or tools are classified with and not invoiced separately from the good; and (B) the quantities and value of the accessories, spare parts or tools are customary for the good. (iii) 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 originating or nonoriginating materials, as the case may be, in calculating the regional value content of the good. (j) Fungible goods and materials. (i) A person claiming that a fungible good or fungible material is an originating good may base the claim either on the physical segregation of the fungible good or fungible material or by using an inventory management method with respect to the fungible good or fungible material. For purposes of this subdivision, the term “inventory management method” means: (A) averaging, (B) “last-in, first-out,” (C) “first-in, first out,” or (D) any other method that is recognized in the generally accepted accounting principles of the country in which the production is performed (whether Korea or the United States) or otherwise accepted by that country. The term “fungible good” or fungible material” means a good or material, as the case may be, that is interchangeable with another good or material for commercial purposes and the properties of which are essentially identical to such other good or material. (ii) A person selecting an inventory management method under subdivision (j)(i) above for a particular fungible good or material shall continue to use that method for that fungible good or material throughout the fiscal year of such person. (k) Packaging materials and containers. (i) Packaging materials and containers in which a good is packaged for retail sale, if classified with the good for which the tariff treatment under the terms of this note is claimed, shall be disregarded in determining whether all the nonoriginating materials used in the production of the good undergo the applicable change in tariff classification set out in subdivision (o) of this note 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 as originating or nonoriginating materials, as the case may be, in calculating the regional value content of the good. (ii) Packing materials and containers for shipment shall be disregarded in determining whether a good is an originating good. (l) Indirect materials. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.663 Korea An indirect material shall be disregarded in determining whether a good is an originating good under the terms of this note, except for purposes of subdivision (b)(ii)(B) of this note. The term “indirect material” means a good used in the production, testing or inspection of another good but not physically incorporated into that other good, or a good used in the maintenance of buildings or the operation of equipment associated with the production of another good, including– (i) fuel and energy; (ii) tools, dies and molds; (iii) spare parts and materials used in the maintenance of equipment or buildings; (iv) lubricants, greases, compounding materials and other materials used in production or used to operate equipment or buildings; (v) gloves, glasses, footwear, clothing, safety equipment and supplies; (vi) equipment, devices and supplies used for testing or inspecting the good; (vii) catalysts and solvents; and (viii) any other good that is not incorporated into the other good but the use of which in the production of the other good can reasonably be demonstrated to be a part of that production. (m) Record-keeping requirements and verification; claims for preferential treatment. (i) An importer claiming preferential tariff treatment for a good imported into the territory of the United States under the provisions of this note shall comply in all respects with applicable Customs regulations. Importers shall, upon request by the appropriate customs officer, make available such records as are necessary under applicable regulations to demonstrate that a good qualifies as an originating good under the provisions of this note. (ii) For purposes of determining whether a good imported into the customs territory of the United States from the territory of Korea qualifies as an originating good under the provisions of this note, the appropriate customs officer may conduct a verification under such terms or procedures as the United States and Korea may agree, as set forth in pertinent regulations. (iii) An importer may make a claim for the tariff and other treatment provided for under the terms of this note based on either-- (A) a written or electronic certification by the importer, exporter or producer; or (B) the importer's knowledge that the good is an originating good, including reasonable reliance on information in the importer's possession that the good is an originating good, in such form and manner as may be required in applicable regulations. (n) Interpretation of rules of origin. (i) Unless otherwise specified, a rule in subdivision (o) of this note that is set out adjacent and is applicable to a 6-digit subheading in the tariff schedule shall take precedence over a rule applicable to a 4-digit heading superior thereto and covering the goods of such subheading. For purposes of this subdivision and subdivision (o) of this note, a tariff provision is a “heading” if its article description is not indented; a provision is a “subheading” if it is designated by 6 digits under the Harmonized Commodity Description and Coding System. (ii) Reference to weight in the rules set forth in subdivision (o) of this note for goods provided for in chapters 1 through 24 of the tariff schedule means dry weight, unless otherwise specified in the tariff schedule. (iii) A requirement of a change in tariff classification in subdivision (o) of this note applies only to nonoriginating materials. (iv) If goods are classified as a set as a result of the application of rule 3 of the general rules of interpretation of the tariff schedule, the set is originating under this note only if each good in the set is originating. Notwithstanding the first sentence of this subdivision, a set of goods is originating if the value of all the nonoriginating goods in the set does not exceed 15 percent of the adjusted value of the set. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.664 Korea (v) A good of chapters 1 through 40, inclusive, shall not be considered to be originating solely by reason of mere dilution with water or another substance that does not materially alter the characteristics of the good. (vi) For purposes of applying this note to goods of chapters 6 through 14, inclusive, agricultural and horticultural goods grown in the territory of Korea or of the United States shall be treated as originating therein even if grown from seed, bulbs, rootstock, cuttings, grafts, shoots, buds or other live parts of plants imported from a country other than Korea or the United States. (vii) For purposes of applying this note to goods of chapters 27 through 40, inclusive (except a good of heading 3823), of the tariff schedule,a good that undergoes a chemical reaction as defined herein shall be treated as an originating good for purposes of this note, notwithstanding any product-specific rules enumerated in this note, provided all other applicable requirements are satisfied. A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. The following are not considered to be chemical reactions for purposes of this note: (A) dissolving in water or other solvents; (B) the elimination of solvents including solvent water; or (C) the addition or elimination of water of crystallization. (viii) A good of heading in chapters 28 through 40 that satisfies one or more of the provisions enumerated in this subdivision shall be treated as an originating good for purposes of this note, except as otherwise specified in such provisions. Notwithstanding the preceding sentence, a good is an originating good if it meets the applicable change in tariff classification or satisfies the applicable value content requirement specified in the rules of origin in subdivision (o) for such chapters. (A) A good of chapters 28 through 40 that is subject to purification shall be treated as an originating good provided that the purification occurs in the territory of Korea or of the United States, or both and results in the following: (1) the elimination of not less than 80 percent of the impurities; or (2) the reduction or elimination of impurities resulting in a good suitable: (I) as a pharmaceutical, medicinal, cosmetic, veterinary or food grade substance; (II) as a chemical product or reagent for analytical, diagnostic or laboratory uses; (III) as an element or component for use in micro-elements; (IV) for specialized optical uses; (V) for non-toxic uses for health and safety; (VI) for biotechnical use; (VII) as a carrier used in a separation process; or (VIII)for nuclear grade uses. (B) A good of chapters 30, 31 or 33 through 40 (except for heading 3808) shall be treated as an originating good if the deliberate and proportionally controlled mixing or blending (including dispersing) of materials to conform to predetermined specifications, resulting in the production of a good having different essential physical or chemical characteristics that are relevant to the purposes or uses of the good and are different from the input materials, occurs in the territory of Korea or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.665 Korea (C) A good of chapters 30, 31, 33 or 39 shall be treated as an originating good if the deliberate and controlled modification in particle size of the good, including micronizing by dissolving a polymer and subsequent precipitation, other than by merely crushing or pressing, resulting in a good having a defined particle size, defined particle size distribution or defined surface area, which is relevant to the purposes of the resulting good and having different essential physical or chemical characteristics from the input materials, occurs in the territory of Korea or of the United States, or both. (D) A good of chapters 28 through 38 shall be treated as an originating good if the production of standards materials occurs in the territory of Korea or of the United States, or both. For the purposes of this subdivision, “standards materials” (including standard solutions) are preparations suitable for analytical, calibrating or referencing uses, having precise degrees of purity or proportions that are certified by the manufacturer. (E) A good of chapters 28 through 39 shall be treated as an originating good if the isolation or separation of isomers from mixtures of isomers occurs in the territory of Korea or of the United States, or both. (F) A good of chapters 28 through 38 that undergoes a change from one classification to another in the territory of Korea or of the United States, or both, as a result of the separation of one or more materials from a man-made mixture shall not be treated as an originating good unless the isolated material underwent a chemical reaction in the territory of Korea or of the United States, or both. (o) Product-specific rules Chapter 1. 1. A change to headings 0101 through 0106 from any other chapter. Chapter 2. 1. A change to headings 0201 through 0210 from any other chapter, except from fowls of the species Gallus domesticus (chickens) of heading 0105. Chapter 3. Chapter rule 1: Fish, crustaceans, molluscs and other aquatic invertebrates shall be deemed originating even if they were cultivated from nonoriginating fry (immature fish at a post-larval stage, including fingerlings, parr, smolts and elvers) or larvae. 1. A change to headings 0301 through 0305 from any other chapter. 2. (A) A change to smoked goods of headings 0306 through 0308 from goods that are not smoked of headings 0306 through 0308 or from any other chapter; or (B) A change to any other good of headings 0306 through 0308 from any other chapter. Chapter 4. 1. A change to headings 0401 through 0410 from any other chapter, except from subheadings 1901.90 and 2106.90. Chapter 5. 1. A change to headings 0501 through 0511 from any other chapter. Chapter 6. 1. A change to headings 0601 through 0604 from any other chapter. Chapter 7. 1. A change to headings 0701 through 0714 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.666 Korea Chapter 8. 1. A change to headings 0801 through 0814 from any other chapter. Chapter 9. 1. A change to subheadings 0901.11 through 0901.12 from any other chapter. 2. A change to subheading 0901.21 from any other subheading. 3. A change to subheading 0901.22 from any other subheading, except from subheading 0901.21. 4. A change to subheading 0901.90 from any other chapter. 5. A change to headings 0902 through 0903 from any other chapter. 6. A change to crushed, ground or powdered spices of subheadings 0904.11 through 0904.12 from spices that are not crushed, ground or powdered of subheadings 0904.11 through 0904.12, or from any other subheading; or 7. A change to mixtures of spices or any good of subheadings 0904.11 through 0904.12 other than crushed, ground, or powdered spices from any other subheading. 8. A change to subheadings 0904.21 through 0904.22 from any other chapter. 9. A change to subheadings 0905.10 through 0909.62 from any other subheading. 10. A change to subheadings 0910.11 through 0910.12 from any other chapter. 11. (A) A change to crushed, ground or powdered spices of subheadings 0910.20 through 0910.99 from spices that are not crushed, ground, or powdered of subheadings 0910.20 through 0910.99, or from any other subheading; or (B) A change to mixtures of spices or any good of subheadings 0910.20 through 0910.99 other than crushed, ground or powdered spices from any other subheading. Chapter 10. 1. A change to headings 1001 through 1008 from any other chapter. Chapter 11. 1. A change to heading 1101 from any other chapter. 2. A change to headings 1102 through 1104 from any other chapter, except from heading 1006. 3. A change to heading 1105 from any other chapter, except from heading 0701. 4. A change to headings 1106 through 1109 from any other chapter. Chapter 12. 1. A change to headings 1201 through 1214 from any other chapter. Chapter 13. 1. A change to heading 1301 from any other chapter. 2. A change to subheadings 1302.11 through 1302.13 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.667 Korea 3. A change to subheading 1302.19 from any other chapter, except from subheading 1211.20. 4. A change to subheadings 1302.20 through 1302.32 from any other chapter. 5. (A) A change to carrageenan of subheading 1302.39 from within that subheading or any other chapter, provided the nonoriginating materials of subheading 1302.39 do not exceed 50 percent by weight of the good; (B) A change to any other good of subheading 1302.39 from any other chapter. Chapter 14. 1. A change to headings 1401 through 1404 from any other chapter. Chapter 15. 1. A change to headings 1501 through 1518 from any other chapter. 2. A change to heading 1520 from any other heading. 3. A change to headings 1521 through 1522 from any other chapter. Chapter 16 . 1. A change to headings 1601 through 1603 from any other chapter. 2. A change to subheadings 1604.11 through 1604.13 from any other chapter. 3. A change to subheading 1604.14 from any other chapter, except from chapter 3. 4. A change to subheadings 1604.14 through 1604.32 from any other chapter. 5. A change to heading 1605 from any other chapter. Chapter 17. 1. A change to headings 1701 through 1703 from any other chapter. 2. A change to heading 1704 from any other heading. Chapter 18. 1. A change to headings 1801 through 1802 from any other chapter. 2. A change to headings 1803 through 1805 from any other heading. 3. A change to subheading 1806.10 from any other heading, provided that such goods of 1806.10 containing 90 percent or more by dry weight of sugar do not contain nonoriginating sugar of chapter 17 and that goods of 1806.10 containing less than 90 percent by dry weight of sugar do not contain more than 35 percent by weight of non-originating sugar of chapter 17. 4. A change to subheading 1806.20 from any other heading. 5. A change to subheadings 1806.31 through 1806.90 from any other subheading. Chapter 19. 1. A change to subheading 1901.10 from any other chapter, except from heading 1006, and rice products of subheadings 1102.90, 1103.19, 1103.20, 1104.19, 1104.29 and 1104.30, and provided that goods of subheading 1901.10 containing over 10 percent by weight of milk solids do not contain nonoriginating dairy goods of chapter 4. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.668 Korea 2. A change to subheading 1901.20 from any other chapter, except from heading 1006, and rice products of subheadings 1102.90, 1103.19, 1103.20, 1104.19, 1104.29 and 1104.30, and provided that goods of 1901.20 containing over 25 percent by weight of butterfat, not put up for retail sale, do not contain non-originating dairy goods of chapter 4. 3. A change to subheading 1901.90 from any other chapter, except from heading 1006, and rice products of subheadings 1102.90, 1103.19, 1103.20, 1104.19, 1104.29 and 1104.30, and provided that goods of 1901.90 containing over 10 percent by weight of milk solids do not contain non-originating dairy goods of chapter 4. 4. A change to headings 1902 through subheading 1904.30 from any other chapter. 5. A change to subheading 1904.90 from any other chapter, except from heading 1006. 6. A change to heading 1905 from any other chapter. Chapter 20. Chapter rule 1: Fruit, nut and vegetable preparations of headings 2001 through 2008 that have been prepared or preserved by freezing, by packing (including canning) in water, brine or natural juices or by roasting, either dry or in oil (including processing incidental to freezing, packing or roasting) shall be treated as originating only if the fresh good were wholly obtained or produced entirely in the territory of Korea or of the United States, or both. Furthermore, fruit preparations of heading 2008 that contain peaches, pears or apricots, either alone or mixed with other fruits, shall be treated as originating only if the peaches, pears, or apricots were wholly obtained or produced entirely in the territory of Korea or of the United States, or both. 1. A change to headings 2001 through 2007 from any other chapter, except as provided for in chapter rule 1 for chapter 20 and except from heading 0701. 2. A change to subheading 2008.11 from any other chapter, except from heading 1202. 3. A change to subheadings 2008.19 through 2008.99 from any other chapter, except as provided for in chapter rule 1 for chapter 20. 4. A change to subheadings 2009.11 through 2009.39 from any other chapter, except from heading 0805. 5. A change to subheadings 2009.41 through 2009.89 from any other chapter. 6. (A) A change to subheading 2009.90 from any other chapter; or (B) A change to cranberry juice mixtures of subheading 2009.90 from any other subheading within chapter 20, except from subheadings 2009.11 through 2009.39 or from subheading 2009.81, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method; or (C) A change to any other good of subheading 2009.90 from any other subheading within chapter 20, whether or not there is also a change from any other chapter, provided that a single juice ingredient, or juice ingredients from a single country other than Korea or the United States, constitute in single strength form not more than 60 percent by volume of the good. Chapter 21. 1. A change to headings 2101 through 2102 from any other chapter. 2. A change to subheading 2103.10 from any other chapter. 3. A change to subheading 2103.20 from any other chapter, provided that tomato ketchup of heading 2103.20 does not contain nonoriginating goods from subheading 2002.90. 4. A change to subheading 2103.30 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.669 Korea 5. A change to subheading 2103.90 from any other heading. 6. A change to heading 2104 from any other chapter. 7. A change to heading 2105 from any other heading, except from headings 0401 through 0405 and from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90. 8. (A) A change to concentrated juice of any single fruit or vegetable fortified with vitamins or minerals of subheading 2106.90 from any other chapter, except from headings 0805 or 2009 or subheading 2202.90. (B) A change to mixtures of juices fortified with vitamins or minerals of subheading 2106.90: (1) from any other chapter, except from headings 0805 or 2009 or from mixtures of juices of subheading 2202.90; or (2) from any other subheading within chapter 21, heading 2009 or from mixtures of juices of subheading 2202.90, whether or not there is also a change from any other chapter, provided that the juice of a single fruit or vegetable, or juice ingredients from a single country other than Korea or the United States, constitute in single strength form not more than 60 percent by volume of the good;. (C) A change to compound alcoholic preparations of subheading 2106.90 from any other subheading, except from headings 2203 through 2209; (D) A change to sugar syrups of subheading 2106.90 from any other chapter, except from chapter 17; (E) A change to goods containing over 10 percent by weight of milk solids of subheading 2106.90 from any other chapter, except from chapter 4, or from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90; (F) A change to fruit packed in gelatin containing more than 20 percent by weight of fruit of subheading 2106.90 from any other chapter, except from chapter 20; or (G) A change to ginseng preparations of subheading 2106.90 from any other heading, except from subheadings 1211.20 and 1302.19. 9. A change to any other good of heading 2106 from any other chapter. Chapter 22. 1. A change to heading 2201 from any other chapter. 2. A change to subheading 2202.10 from any other chapter. 3. (A) A change to juice of any single fruit or vegetable fortified with vitamins or minerals of subheading 2202.90 from any other chapter, except from headings 0805 or 2009, or from juice concentrates of subheading 2106.90; (B) A change to mixtures of juices fortified with vitamins or minerals of subheading 2202.90: (1) from any other chapter, except from headings 0805 or 2009 or from mixtures of juices of subheading 2106.90; or (2) from any other subheading within chapter 22, heading 2009 or from mixtures of juices of subheading 2106.90, whether or not there is also a change from any other chapter, provided that the juice of a single fruit or vegetable, or juice ingredients from Korea or the United States, constitute in single strength form not more than 60 percent by volume of the good; (C) A change to beverages containing milk of subheading 2202.90 from any other chapter, except from chapter 4 or from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90; or (D) A change to ginseng preparations of subheading 2202.90 from any other heading, except from subheadings 1211.20 and 1302.19. 4. A change to any other good of subheading 2202.90 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.670 Korea 5. A change to headings 2203 through 2205 from any other chapter, except from compound alcoholic preparations of subheading 2106.90. 6. (A) A change to cheongju of heading 2206 from any other heading; or (B) A change to any other good of heading 2206 from any other chapter, except from compound alcoholic preparations of subheading 2106.90. 7. A change to heading 2207 from any other chapter, except from compound alcoholic preparations of subheading 2106.90. 8. (A) A change to soju of subheading 2208.90 from any other heading; or (B) A change to any other good of heading 2208 from any other chapter, except from compound alcoholic preparations of subheading 2106.90. 9. A change to heading 2209 from any other heading. Chapter 23. 1. A change to headings 2301 through 2308 from any other chapter. 2. A change to subheading 2309.10 from any other heading. 3. A change to subheading 2309.90 from any other heading, except from headings 0401 through 0405 or subheading 1901.90. Chapter 24. 1. A change to heading 2401 from any other chapter. 2. A change to heading 2402 from any other chapter or from wrapper tobacco not threshed or similarly processed of heading 2401, or from homogenized or reconstituted tobacco suitable for use as wrapper tobacco of heading 2403. 3. (A) A change to homogenized or reconstituted tobacco for use as cigar wrapper of subheading 2403.91 from any other heading; or (B) A change to any other good of heading 2403 from any other chapter. Chapter 25. 1. A change to headings 2501 through 2516 from any other heading. 2. A change to subheadings 2517.10 through 2517.20 from any other heading. 3. A change to subheading 2517.30 from any other subheading. 4. A change to subheadings 2517.41 through 2517.49 from any other heading. 5. A change to headings 2518 through 2522 from any other heading. 6. A change to heading 2523 from any other chapter. 7. A change to headings 2524 through 2530 from any other heading. Chapter 26. A change to headings 2601 through 2621 from any other heading. Chapter 27. 1. A change to headings 2701 through 2706 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.671 Korea 2. (A) A change to subheadings 2707.10 through 2707.99 from any other heading; or (B) A change to subheadings 2707.10 through 2707.99 from any other subheading, provided that the good resulting from such change is the product of a chemical reaction. 3. A change to headings 2708 through 2709 from any other heading. Heading rule: For purposes of heading 2710, the following processes confer origin: (a) Atmospheric distillation: A separation process in which petroleum oils are converted, in a distillation tower, into fractions according to boiling point and the vapor then condensed into different liquefied fractions. (b) Vacuum distillation: Distillation at a pressure below atmospheric but not so low that it would be classed as molecular distillation. 4. (A) A change to any good of heading 2710 from any other good of heading 2710, provided that the good resulting from such change is the product of a chemical reaction, atmospheric distillation or vacuum distillation; or (B) A change to heading 2710 from any other heading, except from heading 2207. 5. A change to subheading 2711.11 from any other subheading, except from subheading 2711.21. 6. A change to subheadings 2711.12 through 2711.19 from any other subheading, except from subheading 2711.29. 7. A change to subheading 2711.21 from any other subheading, except from subheading 2711.11. 8. A change to subheading 2711.29 from any other subheading, except from subheading 2711.12 through 2711.21. 9. A change to headings 2712 through 2716 from any other heading. Chapter 28. 1. A change to headings 2801 through 2808 from any other heading. 2. A change to subheadings 2809.10 through 2809.20 from any other subheading. 3. A change to headings 2810 through 2853 from any other heading. Chapter 29. 1. A change to subheadings 2901.10 through 2901.29 from any other subheading. 2. A change to headings 2902 through 2935 from any other heading. 3. A change to subheadings 2936.21 through 2936.29 from any other subheading. 4. (A) A change to unmixed provitamins of subheading 2936.90 from any other good of subheading 2936.90 or from any other subheading; or (B) A change to any other good of subheading 2936.90 from any other subheading. 5. A change to subheadings 2937.11 through 2941.90 from any other subheading. 6. A change to heading 2942 from any other heading. Chapter 30. 1. A change to subheadings 3001.20 through 3002.90 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.672 Korea 2. A change to heading 3003 from any other heading. 3. A change to heading 3004 from any other heading, except from heading 3003. 4. A change to subheadings 3005.10 through 3006.92 from any other subheading. Chapter 31. 1. A change to headings 3101 through 3105 from any other heading. Chapter 32. 1. A change to subheadings 3201.10 through 3202.90 from any other subheading. 2. A change to heading 3203 from any other heading. 3. A change to subheadings 3204.11 through 3204.90 from any other subheading. 4. A change to heading 3205 from any other chapter. 5. A change to subheadings 3206.11 through 3206.42 from any other subheading. 5A. (A) A change to pigments and preparations based on cadmium compounds of subheading 3206.49 from any other good of subheading 3206.49 or from any other subheading; or (B) A change to pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides) of subheading 3206.49 from any other good of subheading 3206.49 or from any other subheading; or (C) A change to any other good of subheading 3206.49 from any other subheading. 5B. A change to subheading 3206.50 from any other subheading. 6. A change to headings 3207 through 3212 from any other chapter. 7. A change to headings 3213 through 3214 from any other heading. 8. A change to heading 3215 from any other chapter. Chapter 33. 1. A change to subheadings 3301.12 through 3301.30 from any other subheading. 2. (A) A change to essential oils of bergamot or lime of subheading 3301.19 from any other good of subheading 3301.19 or from any other subheading; or (B) A change to any other good of subheading 3301.19 from essential oils of bergamot or lime of subheading 3301.19 or from any other subheading. 3. A change to subheadings 3301.24 through 3301.30 from any other subheading. 4. A change to subheading 3301.90 from any other heading, except from subheadings 1211.20 and 1302.19. 5. A change to headings 3302 through 3307 from any other heading. Chapter 34. 1. A change to headings 3401 through 3407 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.673 Korea Chapter 35. 1. A change to subheadings 3501.10 through 3501.90 from any other subheading. 2. A change to subheadings 3502.11 through 3502.19 from any other heading, except from heading 0407. 3. A change to subheadings 3502.20 through 3502.90 from any other subheading. 4. A change to headings 3503 through 3504 from any other heading. 5. A change to heading 3505 from any other heading, except from heading 1108. 6. A change to heading 3506 from any other heading, except from headings 3501, 3503 and 3505. 7. A change to heading 3507 from any other heading. Chapter 36. 1. A change to headings 3601 through 3606 from any other heading. Chapter 37. 1. A change to headings 3701 through 3703 from any other heading outside that group. 2. A change to headings 3704 through 3707 from any other heading. Chapter 38. 1. A change to headings 3801 through 3807 from any other heading. 2. A change to subheadings 3808.50 through 3808.99 from any other subheading, provided that not less than 50 percent by weight of the total active ingredient or ingredients is originating. 3. A change to headings 3809 through 3824 from any other heading. 4. A change to heading 3825 from any other chapter, except from chapters 28 through 37, 40 or 90. 5. A change to heading 3826 from any other heading. Chapter 39. 1. A change to headings 3901 through 3915 from any other heading, provided that the originating polymer content in headings 3901 through 3915 is not less than 50 percent by weight of the total polymer content. 2. A change to headings 3916 through 3926 from any other heading. Chapter 40. 1. (A) A change to heading 4001 from any other heading; or (B) A change to subheadings 4001.10 through 4001.30 from any other subheading, provided that there is a regional value content of not less than 30 percent under the build-down method. 2. A change to headings 4002 through 4005 from any other heading. 3. (A) A change to heading 4006 from any other heading, except from heading 4001; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.674 Korea (B) A change to heading 4006 from heading 4001 or from any other heading, provided that there is a regional value content of not less than 30 percent under the build-down method. 4. A change to headings 4007 through 4017 from any other heading. Chapter 41. 1. A change to subheadings 4101.20 through 4102.29 from any other subheading. 2. A change to subheadings 4103.20 through 4103.90 from any other heading. 3. A change to subheadings 4104.11 through 4104.49 from any other subheading. 4. (A) A change to heading 4105 from any other heading, except from hides or skins of heading 4102 that have undergone a tanning (including a pre-tanning) process which is reversible, or from heading 4112; or (B) A change to heading 4105 from wet blues of subheading 4105.10. 5. (A) A change to heading 4106 from any other heading, except from hides or skins of heading 4103 that have undergone a tanning (including a pre-tanning) process which is reversible, or from heading 4113; or (B) A change to heading 4106 from wet blues of subheadings 4106.21, 4106.31 or 4106.91. 6. A change to heading 4107 from any other heading. 7. (A) A change to heading 4112 from any other heading, except from hides or skins of heading 4102 which have undergone a tanning (including a pre-tanning) process which is reversible, or from heading 4105; or (B) A change to heading 4112 from wet blues of subheading 4105.10. 8. (A) A change to heading 4113 from any other heading, except from hides or skins of heading 4103 that have undergone a tanning (including a pre-tanning) process which is reversible, or from heading 4106; or (B) A change to heading 4113 from wet blues of subheadings 4106.21, 4106.31 or 4106.91. 9. A change to subheadings 4114.10 through 4115.20 from any other subheading. Chapter 42. 1. A change to heading 4201 from any other heading. 2. A change to subheading 4202.11 from any other chapter. 3. (A) A change to goods of subheading 4202.12 with an outer surface of textile materials from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Korea or of the United States, or both. (B) A change to any other good of subheading 4202.12 from any other heading. 4. A change to subheadings 4202.19 through 4202.21 from any other chapter. 5. (A) A change to goods of subheading 4202.22 with an outer surface of textile materials from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Korea or of the United States, or both. (B) A change to any other good of subheading 4202.22 from any other heading. 6. A change to subheadings 4202.29 through 4202.31 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.675 Korea 7. (A) A change to goods of subheading 4202.32 with an outer surface of textile materials from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Korea or of the United States, or both. (B) A change to any other good of subheading 4202.32 from any other heading. 8. A change to subheadings 4202.39 through 4202.91 from any other chapter. 9. (A) A change to goods of subheading 4202.92 with an outer surface of textile materials from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Korea or of the United States, or both. (B) A change to any other good of subheading 4202.92 from any other heading. 10. A change to subheading 4202.99 from any other chapter. 11. A change to headings 4203 through 4206 from any other heading. Chapter 43. 1. A change to heading 4301 from any other chapter. 2. A change to headings 4302 through 4304 from any other heading. Chapter 44. 1. A change to headings 4401 through 4421 from any other heading. Chapter 45. 1. A change to headings 4501 through 4504 from any other heading. Chapter 46. 1. A change to heading 4601 from any other chapter. 2. A change to heading 4602 from any other heading. Chapter 47. 1. A change to headings 4701 through 4707 from any other heading. Chapter 48. 1. A change to headings 4801 through 4807 from any other chapter. 2. A change to headings 4808 through 4823 from any other heading. Chapter 49. 1. A change to headings 4901 through 4911 from any other chapter. Chapter 50. 1. A change to headings 5001 through 5003 from any other chapter. 2. A change to headings 5004 through 5006 from any heading outside that group. 3. A change to heading 5007 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.676 Korea Chapter 51. 1. A change to headings 5101 through 5105 from any other chapter. 2. A change to headings 5106 through 5110 from any heading outside that group. 3. A change to headings 5111 through 5113 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5404 or headings 5509 through 5510. Chapter 52. 1. A change to headings 5201 through 5207 from any other chapter, except from headings 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5405 or headings 5501 through 5507. 2. A change to headings 5208 through 5212 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5404 or headings 5509 through 5510. Chapter 53. 1. A change to headings 5301 through 5305 from any other chapter. 2. A change to headings 5306 through 5308 from any heading outside that group. 3. A change to heading 5309 from any other heading, except from headings 5307 through 5308. 4. A change to heading 5310 from any other heading, except from headings 5307 through 5308. 5. A change to heading 5311 from any other heading. Chapter 54. 1. A change to headings 5401 through 5406 from any other chapter, except from headings 5201 through 5203 or 5501 through 5507. 2. A change to tariff items 5407.61.11, 5407.61.21 or 5407.61.91 from tariff items 5402.44.40, 5402.47.10 or 5402.52.10, or from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. 3. A change to heading 5407 from any other chapter, except from headings 5106 through 5110, 5205 through 5206, or 5509 through 5510. 4. A change to heading 5408 from subheadings 5403.10, 5403.31 through 5403.32, cuprammonium rayon yarn of subheading 5403.39, subheading 5403.41 or any other chapter, except from headings 5106 through 5110, 5205 through 5206, any other good of subheading 5403.39, or 5509 through 5510. Chapter 55. 1. A change to headings 5501 through 5507 from any other chapter except from headings 5201 through 5203 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5405. 2. A change to headings 5508 through 5511 from any heading outside that group, except from headings 5201 through 5203 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5405, heading 5501 through subheading 5503.20 or 5503.40 through 5503.90 or headings 5505 through 5516. 3. A change to headings 5512 through 5516 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5404 or headings 5509 through 5510. Chapter 56. 1. A change to headings 5601 through 5609 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.677 Korea Chapter 57. 1. A change to headings 5701 through 5705 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5308 or 5311, chapter 54 or headings 5508 through 5516. Chapter 58. 1. A change to headings 5801 through 5811 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. Chapter 59. 1. A change to heading 5901 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. 2. A change to heading 5902 from any other heading, except from headings 5106 through 5113, 5204 through 5212 or 5306 through 5311 or chapters 54 through 55. 3. A change to headings 5903 through 5908 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. 4. A change to heading 5909 from any other chapter, except from headings 5111 through 5113, 5208 through 5212 or 5310 through 5311, chapter 54 or headings 5512 through 5516. 5. A change to heading 5910 from any other heading, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 55. 6. A change to heading 5911 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. Chapter 60. 1. A change to headings 6001 through 6006 from any other chapter, except from headings 5106 through 5113, chapter 52, headings 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408, headings 5501 through subheading 5503.20, subheadings 5503.40 through 5503.90 or headings 5505 through 5516. Chapter 61. Chapter rule 1: Except for fabrics classified in tariff items 5408.22.10, 5408.23.11, 5408.23.21 or 5408.24.10, the fabrics identified in the following subheadings and headings, when used as visible lining material in certain men’s and women’s suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers and similar articles, must be wholly formed and finished in the territory of Korea or of the United States, or both: 5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.31 through 6005.44 or 6006.10 through 6006.44. Chapter rule 2: For purposes of determining whether a good covered by this chapter is an originating good, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. If the rule requires that the good must also satisfy the tariff change requirements for visible lining fabrics listed in chapter rule 1 to this chapter, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings. 1. A change to subheadings 6101.20 through 6101.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.678 Korea (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 61. 2. (A) A change to goods of wool or fine animal hair of subheading 6101.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that: (i) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (ii) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 61; or (B) A change to any other good of subheading 6101.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 3. (A) A change to subheadings 6102.10 through 6102.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that: (i) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (ii) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 61. 4. A change to subheading 6102.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 5. (A) A change to tariff items 6103.10.70 or 6103.10.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both; or (B) A change to any other good of subheading 6103.10 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that: (i) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (ii) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 61. 6. (A) A change to subheadings 6103.22 through 6103.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that: (i) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (ii) with respect to a garment described in heading 6101 or a jacket or a blazer described in heading 6103, of wool, fine animal hair, cotton, or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 61. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.679 Korea [TCRs 7-8 deleted.] 9. A change to subheadings 6103.31 through 6103.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 61. 10. (A) A change to tariff items 6103.39.40 or 6103.39.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both; or (B) A change to any other good of subheading 6103.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that: (i) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (ii) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 61. 11. A change to subheading 6103.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 61. 12. A change to subheadings 6103.41 through 6103.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 13. A change to subheading 6104.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 61. 14. (A) A change to tariff items 6104.19.40 or 6104.19.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both; or (B) A change to any other good of subheading 6104.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, or5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.680 Korea (i) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (ii) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 61. 15. A change to subheadings 6104.22 through 6104.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) with respect to a garment described in heading 6102, a jacket or a blazer described in heading 6104 or a skirt described in heading 6104, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 61. 16. A change to subheadings 6104.31 through 6104.32 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 61. [TCRs 17-18 deleted.] 19. A change to subheadings 6104.41 through 6104.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.20, 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 20. A change to subheadings 6104.51 through 6104.53 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.20, 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 61. 21. A change to tariff items 6104.59.40 or 6104.59.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.20, 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 22. A change to any other good of subheading 6104.59 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 61. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.681 Korea 23. A change to subheadings 6104.61 through 6104.69 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 24. A change to headings 6105 through 6106 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 25. A change to subheadings 6107.11 through 6107.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 26. A change to subheading 6107.21 from: (A) tariff items 6006.21.10, 6006.22.10, 6006.23.10 or 6006.24.10, provided that the good, exclusive of collar, cuffs, waistband or elastic, is wholly of such fabric and the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both; or (B) any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 27. A change to subheadings 6107.22 through 6107.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 28. A change to subheadings 6108.11 through 6108.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 29. A change to subheading 6108.21 from: (A) tariff items 6006.21.10, 6006.22.10, 6006.23.10 or 6006.24.10, provided that the good, exclusive of waistband, elastic or lace, is wholly of such fabric and the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both; or (B) any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 30. A change to subheadings 6108.22 through 6108.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 31. A change to subheading 6108.31 from: (A) tariff items 6006.21.10, 6006.22.10, 6006.23.10 or 6006.24.10, provided that the good, exclusive of collar, cuffs, waistband, elastic or lace, is wholly of such fabric and the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.682 Korea (B) any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 32. A change to subheadings 6108.32 through 6108.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 33. A change to headings 6109 through 6111 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 34. A change to subheadings 6112.11 through 6112.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 35. A change to subheading 6112.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) with respect to a garment described in headings 6101, 6102, 6201 or 6202, of wool, fine animal hair, cotton or man-made fibers, imported as part of a ski-suit of this subheading, any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 61. 36. A change to subheadings 6112.31 through 6112.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 37. A change to headings 6113 through 6117 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. Chapter 62. Chapter rule 1: Except for fabrics classified in tariff items 5408.22.10, 5408.23.11, 5408.23.21 or 5408.24.10, the fabrics identified in the following subheadings and headings, when used as visible lining material in certain men’s and women’s suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers and similar articles, must be wholly formed and finished in the territory of Korea or of the United States, or both: 5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.31 through 6005.44 or 6006.10 through 6006.44. Chapter rule 2: Apparel goods of this chapter shall be considered to originate if they are both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and if the fabric of the outer shell, exclusive of collars or cuffs, is wholly of one or more of the following: (A) Velveteen fabrics of subheading 5801.23, containing 85 percent or more by weight of cotton; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.683 Korea (B) Corduroy fabrics of subheading 5801.22, containing 85 percent or more by weight of cotton and containing more than 7.5 wales per centimeter; (C) Fabrics of subheadings 5111.11 or 5111.19, if hand-woven, with a loom width of less than 76 cm, woven in the United Kingdom in accordance with the rules and regulations of the Harris Tweed Association, Ltd., and so certified by the Association; (D) Fabrics of subheading 5112.30, weighing not more than 340 grams per square meter, containing wool, not less than 20 per cent by weight of fine animal hair and not less than 15 percent by weight of man-made staple fibers; or (E) Batiste fabrics of subheadings 5513.11 or 5513.21, of square construction, of single yarns exceeding 76 metric count, containing between 60 and 70 warp ends and filling picks per square centimeter, of a weight not exceeding 110 grams per square meter. Chapter rule 3: For purposes of determining whether a good covered by this chapter is an originating good, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. If the rule requires that the good must also satisfy the tariff change requirements for visible lining fabrics listed in chapter rule 1 to this chapter, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings. 1. A change to subheadings 6201.11 through 6201.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 62. 2. A change to subheading 6201.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 3. A change to subheadings 6201.91 through 6201.93 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 62. 4. A change to subheading 6201.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 5. A change to subheadings 6202.11 through 6202.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 62. 6. A change to subheading 6202.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.684 Korea 7. A change to subheadings 6202.91 through 6202.93 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 62. 8. A change to subheading 6202.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 9. A change to subheadings 6203.11 through 6203.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) any visible lining material used in the apparel satisfies the requirements of chapter rule 1 for chapter 62. 10. A change to tariff items 6203.19.50 or 6203.19.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 11. A change to any other good of subheading 6203.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) any visible lining material used in the apparel satisfies the requirements of chapter rule 1 for chapter 62. 12. A change to subheadings 6203.22 through 6203.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) with respect to a garment described in heading 6201 or a jacket or a blazer described in heading 6203, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 62. 13. A change to subheadings 6203.31 through 6203.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) any visible lining material used in the apparel satisfies the requirements of chapter rule 1 for chapter 62. 14. A change to tariff items 6203.39.50 or 6203.39.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.685 Korea 15. A change to any other good of subheading 6203.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 62. 16. A change to subheadings 6203.41 through 6203.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 17. A change to subheadings 6204.11 through 6204.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 62. 18. A change to tariff items 6204.19.40 or 6204.19.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 19. A change to any other good of subheading 6204.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 62. 20. A change to subheadings 6204.21 through 6204.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) with respect to a garment described in heading 6202, a jacket or a blazer described in heading 6204 or a skirt described in heading 6204, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 62. 21. A change to subheadings 6204.31 through 6204.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 62. 22. A change to tariff items 6204.39.60 or 6204.39.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.686 Korea 23. A change to any other good of subheading 6204.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 62. 24. A change to subheadings 6204.41 through 6204.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 25. A change to subheadings 6204.51 through 6204.53 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 62. 26. A change to tariff item 6204.59.40 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 27. A change to any other good of subheading 6204.59 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 62. 28. A change to subheadings 6204.61 through 6204.69 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. [TCR 29 deleted.] Subheading rule: Men’s or boys’ shirts of cotton or man-made fibers shall be considered to originate if they are both cut and assembled in the territory of Korea or of the United States, or both, and if the fabric of the outer shell, exclusive of collars or cuffs, is wholly of one or more of the following: (A) Fabrics of subheadings 5208.21, 5208.22, 5208.29, 5208.31, 5208.32, 5208.39, 5208.41, 5208.42, 5208.49, 5208.51, 5208.52 or 5208.59, of average yarn number exceeding 135 metric; (B) Fabrics of subheadings 5513.11 or 5513.21, not of square construction, containing more than 70 warp ends and filling picks per square centimeter, of average yarn number exceeding 70 metric; (C) Fabrics of subheadings 5210.21 or 5210.31, not of square construction, containing more than 70 warp ends and filling picks per square centimeter, of average yarn number exceeding 70 metric; (D) Fabrics of subheadings 5208.22 or 5208.32, not of square construction, containing more than 75 warp ends and filling picks per square centimeter, of average yarn number exceeding 65 metric; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.687 Korea (E) Fabrics of subheadings 5407.81, 5407.82 or 5407.83, weighing less than 170 grams per square meter, having a dobby weave created by a dobby attachment; (F) Fabrics of subheadings 5208.42 or 5208.49, not of square construction, containing more than 85 warp ends and filling picks per square centimeter, of average yarn number exceeding 85 metric; (G) Fabrics of subheading 5208.51, of square construction, containing more than 75 warp ends and filling picks per square centimeter, made with single yarns, of average yarn number 95 or greater metric; (H) Fabrics of subheading 5208.41, of square construction, with a gingham pattern, containing more than 85 warp ends and filling picks per square centimeter, made with single yarns, of average yarn number 95 or greater metric, and characterized by a check effect produced by the variation in color of the yarns in the warp and filling; or (I) Fabrics of subheading 5208.41, with the warp colored with vegetable dyes, and the filling yarns white or colored with vegetable dyes, of average yarn number greater than 65 metric. 30. A change to subheadings 6205.20 through 6205.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 55.08 through 55.09, 5511 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 31. A change to subheading 6205.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 32. A change to headings 6206 through 6210 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 33. A change to subheadings 6211.11 through 6211.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 34. A change to subheading 6211.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both, and (B) with respect to a garment described in headings 6101, 6102, 6201 or 6202, of wool, fine animal hair, cotton or man-made fibers, imported as part of a ski-suit of this subheading, any visible lining material used in the apparel article satisfies the requirements of chapter rule 1 for chapter 62. 35. A change to subheadings 6211.32 through 6211.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 36. A change to heading 6212 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.688 Korea 37. A change to headings 6213 through 6217 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both. Chapter 63. Chapter rule 1: For purposes of determining whether a good covered by this chapter is an originating good, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. 1. A change to headings 6301 through 6302 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.20, 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 2. A change to tariff item 6303.92.10 from tariff items 5402.44.40, 5402.47.10 or 5402.52.10 or any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 3. A change to any other good of heading 6303 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 4. A change to headings 6304 through 6308 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. 5. A change to 6309 from any other heading. 6. A change to heading 6310 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both. Chapter 64. 1. A change to subheading 6401.10 or tariff items 6401.92.90, 6401.99.10, 6401.99.30, 6401.99.60, 6401.99.90, 6402.91.10, 6402.91.20, 6402.91.26, 6402.91.50, 6402.91.80, 6402.91.90, 6402.99.08, 6402.99.16, 6402.99.19, 6402.99.33, 6402.99.80, 6402.99.90, 6404.11.90 or 6404.19.20 from any other heading outside headings 6401 through 6405, except from subheading 6406.10, provided that there is a regional value content of not less than 55 percent under the build-up method; or 2. A change to any other good of chapter 64 from any other subheading. Chapter 65. 1. A change to headings 6501 through 6502 from any other chapter. 2. A change to headings 6504 through 6506 from any other heading, except from headings 6504 through 6507. 3. A change to heading 6507 from any other heading. Chapter 66. 1. A change to headings 6601 through 6602 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.689 Korea 2. A change to heading 6603 from any other chapter. Chapter 67. 1. (A) A change to heading 6701 from any other heading; or (B) A change to articles of feather or down of heading 6701 from any other good, including a good in that heading. 2. A change to headings 6702 through 6704 from any other heading. Chapter 68. 1. A change to headings 6801 through 6811 from any other heading. 2. A change to subheading 6812.80 from any other heading. 3. A change to subheading 6812.91 from any other subheading. 4. A change to subheadings 6812.92 through 6812.99 from any other heading. 5. A change to headings 6813 through 6815 from any other heading. Chapter 69. 1. A change to headings 6901 through 6914 from any other chapter. Chapter 70. 1. A change to headings 7001 through 7002 from any other heading. 2. A change to headings 7003 through 7007 from any other heading outside that group. 3. A change to heading 7008 from any other heading. 4. A change to headings 7009 through 7018 from any other heading outside that group, except from glass inners for vacuum flasks or other vacuum vessels of heading 7020 or headings 7007 through 7008. 5. A change to heading 7019 from any other heading, except from headings 7007 through 7020. 6. A change to heading 7020 from any other heading. Chapter 71. 1. A change to heading 7101 from any other heading. 2. A change to headings 7102 through 7103 from any other chapter. 3. A change to headings 7104 through 7105 from any other heading. 4. A change to headings 7106 through 7108 from any other chapter. 5. A change to heading 7109 from any other heading. 6. A change to headings 7110 through 7111 from any other chapter. 7. A change to heading 7112 from any other heading. 8. A change to heading 7113 from any other heading, except from heading 7116. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.690 Korea 9. A change to headings 7114 through 7115 from any other heading. 10. A change to heading 7116 from any other heading, except from heading 7113. 11. A change to headings 7117 through 7118 from any other heading. Chapter 72. 1. A change to headings 7201 through 7203 from any other chapter. 2. A change to headings 7204 through 7205 from any other heading. 3. A change to headings 7206 through 7207 from any heading outside that group. 4. A change to headings 7208 through 7229 from any other heading. Chapter 73. 1. (A) A change to headings 7301 through 7307 from any other chapter; or (B) A change to a good of subheading 7304.41 having an external diameter of less than 19 mm from subheading 7304.49. 2. A change to heading 7308 from any other heading, except for changes resulting from the following processes performed on angles, shapes, or sections classified in heading 7216: (A) drilling, punching, notching, cutting, cambering or sweeping, whether performed individually or in combination; (B) adding attachments or weldments for composite construction; (C) adding attachments for handling purposes; (D) adding weldments, connectors or attachments to H-sections or I-sections; provided that the maximum dimension of the weldments, connectors or attachments is not greater than the dimension between the inner surfaces of the flanges of the H-sections or I-sections; (E) painting, galvanizing or otherwise coating; or (F) adding a simple base plate without stiffening elements, individually or in combination with drilling, punching, notching or cutting, to create an article suitable as a column. 3. A change to headings 7309 through 7311 from any other heading outside that group. 4. A change to headings 7312 through 7314 from any other heading. 5. (A) A change to subheadings 7315.11 through 7315.12 from any other heading; or (B) A change to subheadings 7315.11 through 7315.12 from subheading 7315.19, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 6. A change to subheading 7315.19 from any other heading. 7. (A) A change to subheadings 7315.20 through 7315.89 from any other heading; or (B) A change to subheadings 7315.20 through 7315.89 from subheading 7315.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.691 Korea (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 8. A change to subheading 7315.90 from any other heading. 9. A change to heading 7316 from any other heading, except from headings 7312 or 7315. 10. A change to heading 7317 from any other heading. 11. A change to heading 7318 from any other heading, except from heading 7317. 12. A change to headings 7319 through 7320 from any other heading. 13. (A) A change to subheading 7321.11 from any other subheading, except cooking chambers, whether or not assembled, the upper panels, whether or not with controls or burners, or door assemblies, which includes more than one of the following components: inside panel, external panel, window, or isolation of subheading 7321.90; or (B) A change to subheading 7321.11 from subheading 7321.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 14. (A) A change to subheadings 7321.12 through 7321.89 from any other heading; or (B) A change to subheadings 7321.12 through 7321.89 from subheading 7321.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 15. (A) A change to subheading 7321.90 from any other heading, or (B) No change in tariff classification to a good of such subheading is required, provided that there is regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 16. A change to heading 7322 from any other heading. 17. A change to heading 7323 from any heading, except from heading 7322. 18. (A) A change to subheadings 7324.10 through 7324.29 from any other heading; or (B) No change in tariff classification to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 19. A change to subheading 7324.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.692 Korea 20. A change to subheadings 7325.10 through 7326.20 from any subheading outside that group. 21. A change to subheading 7326.90 from any other heading, except from heading 7325. Chapter 74. 1. A change to headings 7401 through 7407 from any other heading. 2. A change to heading 7408 from any other heading, except from heading 7407. 3. A change to heading 7409 from any other heading. 4. A change to heading 7410 from any other heading, except from plate, sheet or strip of heading 7409 of a thickness less than 5 mm. 5. A change to headings 7411 through 7419 from any other heading. Chapter 75. 1. A change to headings 7501 through 7505 from any other heading. 2. (A) A change to heading 7506 from any other heading; or (B) A change to foil, not exceeding 0.15 mm in thickness, of heading 7506 from any other good of heading 7506, provided that there has been a reduction in thickness of not less than 50 percent. 3. A change to subheadings 7507.11 through 7508.90 from any other subheading. Chapter 76. 1. A change to headings 7601 through 7603 from any other heading. 2. A change to heading 7604 from any other heading, except from headings 7605 through 7606. 3. A change to heading 7605 from any other heading, except from heading 7604. 4. A change to subheading 7606.11 from any other heading. 5. A change to subheading 7606.12 from any other heading, except from headings 7604 through 7606. 6. A change to subheading 7606.91 from any other heading. 7. A change to subheading 7606.92 from any other heading, except from headings 7604 through 7606. 8. A change to subheading 7607.11 from any other heading. 9. (A) A change to subheadings 7607.19 through 7607.20 from any other heading; or (B) No change in a tariff classification to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 10. A change to headings 7608 through 7609 from any other heading outside that group. 11. A change to headings 7610 through 7615 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.693 Korea 12. A change to subheading 7616.10 from any other heading. 13. A change to subheadings 7616.91 through 7616.99 from any other subheading. Chapter 78. 1. A change to heading 7801 through 7804 from any other heading. 2. (A) A change to lead bars, rods, profiles and wire of heading 7806 from any other good of heading 7806 or from any other heading; or (B) A change to lead tubes, pipes and tube or pipe fittings of heading 7806 from any other good of heading 7806 or from any other heading; or (C) A change to any other good of heading 7806 from lead bars, rods, profiles or wire of heading 7806, or from lead tubes, pipes or tube or pipe fittings of heading 7806 or from any other heading. Chapter 79. 1. A change to headings 7901 through 7902 from any other chapter. 2. A change to subheading 7903.10 from any other chapter. 3. A change to subheading 7903.90 from any other heading. 4. A change to headings 7904 through 7905 from any other heading. 5. (A) A change to zinc tubes, pipes or tube or pipe fittings of heading 7907 from any other good of heading 7907 or any other heading; or (B) A change to any other good of heading 7907 from zinc tubes, pipes or tube or pipe fittings of heading 7907 or any other heading. Chapter 80. 1. A change to headings 8001 through 8003 from any other heading. 2. (A) A change to tin plates, sheets or strip, of a thickness exceeding 0.2 mm, of heading 8007 from any other good of heading 8007 or from any other heading; or (B) A change to tin foil, of a thickness not exceeding 0.2 mm, tin powders or flakes of heading 8007 from any other good of heading 8007 or from any other heading, except from plates, sheets or strip, of a thickness exceeding 0.2 mm, of heading 8007; or (C) A change to tin tubes, pipes and tube or pipe fittings of heading 8007 from any other good of heading 8007 or from any other heading; or (D) A change to any other good of heading 8007 from tin plates, sheets or strip, of a thickness exceeding 0.2 mm, tin foil of thickness not exceeding 0.2 mm, tin powders or flakes, tin tubes, pipes or tube or pipe fittings of heading 8007, or from any other heading. Chapter 81. 1. A change to subheadings 8101.10 through 8101.94 from any other subheading. 2. A change to subheading 8101.96 from any other subheading, except from bars, rods (other than those obtained simply by sintering), profiles, plates, sheets, strip or foil of subheading 8101.99. 3. A change to subheading 8101.97 from any other subheading. 3A. (A) A change to bars, rods (other than those obtained simply by sintering), profiles, plates, sheets, strip or foil of subheading 8101.99 from any other good of subheading 8101.99 or from any other subheading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.694 Korea (B) A change to any other good of subheading 8109.99 from bars, rods (other than those obtained simply by sintering), profiles, plates, sheets, strip or foil of subheading 8101.99 or from any other subheading. 4. A change to subheadings 8102.10 through 8102.95 from any other subheading. 5. A change to subheading 8102.96 from any other subheading, except from subheading 8102.95. 6. A change to subheadings 8102.97 through 8102.99 from any other subheading. 7. A change to subheadings 8103.20 through 8105.90 from any other subheading. 8. (A) A change to heading 8106 from any other chapter, or (B) No change in tariff classification to a good of such heading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 9. A change to subheadings 8107.20 through 8107.90 from any other subheading. 10. A change to subheadings 8108.20 through 8108.30 from any other chapter. 11. A change to subheading 8108.90 from any other subheading. 12. A change to subheadings 8109.20 through 8109.90 from any other subheading. 13. (A) A change to heading 8110 from any other subheading, or (B) No change in tariff classification to a good of such heading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 14. (A) A change to heading 8111 from any other chapter; or (B) No change in tariff classification to a good of such heading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 15. A change to subheadings 8112.12 through 8112.19 from any other subheading. 16. (A) A change to subheadings 8112.21 through 8112.59 from any other chapter, or (B) No change in tariff classification to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.695 Korea 17. (A) A change to unwrought germanium or vanadium, germanium or vanadium waste, scrap or powders of subheading 8112.92 from any other chapter; or (B) No change in tariff classification is required for articles of unwrought germanium or vanadium or germanium or vanadium waste, scrap or powders of subheading 8112.92, provided that there is a regional value content of not less than: (i) 35 percent under the build-up method, or (ii) 45 percent under the build-down method; or (C) A change to other goods of subheading 8112.92 from any other chapter. 18. (A) A change to articles of vanadium or germanium of subheading 8112.99 from any other chapter; or (B) No change in tariff classification is required for articles of germanium or vanadium, provided that there is a regional value content of not less than (i) 35 percent under the build-up method, or (ii) 45 percent under the build-down method; or (C) A change to other goods of subheading 8112.99 from articles of germanium or vanadium of subheading 8112.99 or from any other subheading. 19. (A) A change to heading 8113 from any other chapter, or (B) No change in tariff classification to a good of such heading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. Chapter 82. 1. A change to headings 8201 through 8206 from any other chapter. 2. (A) A change to subheading 8207.13 from any other chapter; or (B) A change to subheading 8207.13 from heading 8209 or subheading 8207.19, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 3. A change to subheadings 8207.19 through 8207.30 from any other chapter. 4. A change to subheadings 8207.40 through 8207.50 from any other heading. 5. A change to subheading 8207.60 from any other chapter. 6. A change to subheading 8207.70 from any other heading. 7. A change to subheading 8207.80 from any other chapter. 8. A change to subheading 8207.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.696 Korea 9. (A) A change to headings 8208 through 8215 from any other chapter; or (B) A change to subheadings 8211.91 through 8211.93 from subheading 8211.95, whether or not there is also a change from another chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. Chapter 83. 1. (A) A change to subheadings 8301.10 through 8301.40 from any other chapter; or (B) A change to subheadings 8301.10 through 8301.40 from subheading 8301.60, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. (A) A change to subheading 8301.50 from any other chapter; or (B) A change to subheading 8301.50 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 3. A change to subheadings 8301.60 through 8301.70 from any other chapter. 4. A change to headings 8302 through 8304 from any other heading. 5. (A) A change to subheadings 8305.10 through 8305.20 from any other chapter; or (B) A change to subheadings 8305.10 through 8305.20 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 6. A change to subheading 8305.90 from any other heading. 7. A change to subheading 8306.10 from any other chapter. 8. A change to subheadings 8306.21 through 8306.30 from any other heading. 9. A change to heading 8307 from any other heading. 10. (A) A change to subheadings 8308.10 through 8308.20 from any other heading; or (B) A change to subheadings 8308.10 through 8308.20 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.697 Korea 11. A change to subheading 8308.90 from any other heading. 12. A change to headings 8309 through 8310 from any other heading. 13. (A) A change to subheadings 8311.10 through 8311.30 from any other heading; or (B) A change to subheadings 8311.10 through 8311.30 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 14. A change to subheading 8311.90 from any other heading. Chapter 84. 1. A change to subheadings 8401.10 through 8401.30 from any other subheading. 2. A change to subheading 8401.40 from any other heading. 3. (A) A change to subheading 8402.11 from any other heading; or (B) A change to subheading 8402.11 from subheading 8402.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 4. (A) A change to subheading 8402.12 from any other heading; or (B) A change to subheading 8402.12 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 5. (A) A change to subheading 8402.19 from any other heading; or (B) A change to subheading 8402.19 from subheading 8402.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 6. (A) A change to subheading 8402.20 from any other heading; or (B) A change to subheading 8402.20 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 7. (A) A change to subheading 8402.90 from any other heading, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.698 Korea (B) No change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 8. A change to subheading 8403.10 from any other subheading. 9. A change to subheading 8403.90 from any other heading. 10. A change to subheading 8404.10 from any other subheading. 11. (A) A change to subheading 8404.20 from any other heading; or (B) A change to subheading 8404.20 from subheadings 8404.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 12. A change to subheading 8404.90 from any other heading. 13. A change to subheading 8405.10 from any other subheading. 14. A change to subheading 8405.90 from any other heading. 15. A change to subheading 8406.10 from any other subheading. 16. A change to subheadings 8406.81 through 8406.82 from any other subheading outside that group. 17. (A) A change to subheading 8406.90 from any other heading; or (B) No change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. 18. A change to subheadings 8407.10 through 8407.29 from any other heading. 19. (A) A change to subheadings 8407.31 through 8407.34 from any other heading; or (B) No change in tariff classification to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; (2) 55 percent under the build-down method; or (3) 35 percent under the net cost method. 20. A change to subheading 8407.90 from any other heading. 21. A change to subheading 8408.10 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.699 Korea 22. (A) A change to subheading 8408.20 from any other heading; or (B) No change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; (2) 55 percent under the build-down method; or (3) 35 percent under the net cost method. 23. A change to subheading 8408.90 from any other heading. 24. No change in tariff classification to a good of heading 8409 is required, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method; (B) 55 percent under the build-down method; or (C) 35 percent under the net cost method. 25. A change to subheadings 8410.11 through 8410.13 from any other subheading outside that group. 26. A change to subheading 8410.90 from any other heading. 27. A change to subheadings 8411.11 through 8411.82 from any other subheading outside that group. 28. A change to subheading 8411.91 from any other heading. 29. (A) A change to subheading 8411.99 from any other heading; or (B) No change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. 30. A change to subheadings 8412.10 through 8412.80 from any other subheading. 31. A change to subheading 8412.90 from any other heading. 32. A change to subheadings 8413.11 through 8413.82 from any other subheading. 33. (A) A change to subheadings 8413.91 through 8413.92 from any other heading; or (B) For subheading 8413.92, no change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 34. (A) A change to subheadings 8414.10 through 8414.80 from any other heading; or (B) A change to subheadings 8414.10 through 8414.80 from subheading 8414.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.700 Korea (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 35. (A) A change to subheading 8414.90 from any other heading, or (B) No change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 36. A change to subheadings 8415.10 through 8415.83 from any other subheading. 37. (A) A change to subheading 8415.90 from any other heading; or (B) A change to chassis, chassis blades and outer cabinets of subheading 8415.90 from any other good, including a good in that subheading. 38. A change to subheadings 8416.10 through 8416.90 from any other subheading. 39. A change to subheadings 8417.10 through 8417.80 from any other subheading. 40. A change to subheading 8417.90 from any other heading. 41. A change to subheadings 8418.10 through 8418.69 from any other subheading outside that group, except from subheading 8418.91. 42. A change to subheadings 8418.91 through 8418.99 from any other heading. 43. A change to subheadings 8419.11 through 8419.89 from any other subheading. 44. (A) A change to subheading 8419.90 from any other heading; or (B) No change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 45. A change to subheading 8420.10 from any other subheading. 46. A change to subheadings 8420.91 through 8420.99 from any other heading. 47. A change to subheadings 8421.11 through 8421.39 from any other subheading. 48. (A) A change to subheading 8421.91 from any other heading, or (B) No change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 49. (A) A change to subheading 8421.99 from any other heading, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.701 Korea (B) No change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 50. A change to subheadings 8422.11 through 8422.40 from any other subheading. 51. (A) A change to subheading 8422.90 from any other heading, or (B) No change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 52. A change to subheadings 8423.10 through 8423.89 from any other subheading. 53. A change to subheading 8423.90 from any other heading. 54. A change to subheadings 8424.10 through 8430.69 from any other subheading. 55. (A) A change to heading 8431 from any other heading; or (B) For subheadings 8431.10, 8431.31, 8431.39, 8431.43 or 8431.49, no change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 56. A change to subheadings 8432.10 through 8437.90 from any other subheading. 57. A change to subheadings 8438.10 through 8438.80 from any other subheading. 58. A change to subheading 8438.90 from any other heading. 59. A change to subheadings 8439.10 through 8440.90 from any other subheading. 60. A change to subheadings 8441.10 through 8441.80 from any other subheading. 61. (A) A change to subheading 8441.90 from any other heading, or (B) No change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 62. A change to subheading 8442.30 from any other subheading. 63. A change to subheadings 8442.40 through 8442.50 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.702 Korea 64. (A) A change to subheadings 8443.11 through 8443.39 from any other subheading outside that group, except from subheadings 8443.91 through 8443.99; or (B) A change to subheadings 8443.11 through 8443.39 from subheadings 8443.91 through 8443.99, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (i) 35 percent under the build-up method, or (ii) 45 percent under the build-down method. 65. (A) A change to machines for uses ancillary to printing of subheading 8443.91 from any other good of subheading 8443.91 or from any other subheading except from subheadings 8443.11 through 8443.39; or (B) A change to any other good of subheading 8443.91 from any other heading. 66. (A) A change to subheading 8443.99 from any other subheading; or (B) No change in tariff classification is required, provided that there is a regional value content of not less than: (i) 35 percent under the build-up method, or (ii) 45 percent under the build-down method. 67. A change to heading 8444 from any other heading. 68. A change to headings 8445 through 8447 from any other heading outside that group. 69. A change to subheadings 8448.11 through 8448.19 from any other subheading. 70. A change to subheadings 8448.20 through 8448.59 from any other heading. 71. A change to heading 8449 from any other heading. 72. A change to subheading 8450.30 from any other subheading. 73. A change to subheading 8450.90 from any other heading. 74. A change to subheadings 8451.10 through 8451.80 from any other subheading. 75. A change to subheading 8451.90 from any other heading. 76. A change to subheadings 8452.10 through 8452.29 from any other subheading outside that group. 77. A change to subheadings 8452.30 through 8452.40 from any other subheading. 78. A change to subheading 8452.90 from any other heading. 79. A change to subheadings 8453.10 through 8453.80 from any other subheading. 80. A change to subheading 8453.90 from any other heading. 81. A change to subheadings 8454.10 through 8454.30 from any other subheading. 82. A change to subheading 8454.90 from any other heading. 83. A change to subheadings 8455.10 through 8455.90 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.703 Korea 84. A change to heading 8456 from any other heading, provided that there is a regional value content of not less than 60 percent under the build-down method. 85. A change to headings 8457 through 8461 from any other heading, provided that there is a regional value content of not less than 55 percent under the build-down method. 86. A change to heading 8462 from any other heading, provided that there is a regional value content of not less than 60 percent under the build down-method. 87. A change to heading 8463 from any other heading, provided that there is a regional value content of not less than 55 percent under the build down-method. 88. A change to headings 8464 through 8465 from any other heading. 89. A change to heading 8466 from any other heading, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 90. A change to subheadings 8467.11 through 8467.89 from any other subheading. 91. A change to subheading 8467.91 from any other heading. 92. A change to subheadings 8467.92 through 8467.99 from any other heading, except from heading 8407. 93. A change to subheadings 8468.10 through 8468.80 from any other subheading. 94. A change to subheading 8468.90 from any other heading. 95. A change to heading 8469 from any other heading. [TCR 96 deleted.] 97. A change to subheadings 8470.10 through 8472.90 from any other subheading. 98. (A) A change to subheadings 8473.10 through 8473.50 from any other subheading; or (B) No change in tariff classification to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 35 percent when the build-down method. 99. A change to subheadings 8474.10 through 8474.80 from any other subheading. 100. (A) A change to subheading 8474.90 from any other heading, or (B) No change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 101. A change to subheading 8475.10 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.704 Korea 102. A change to subheadings 8475.21 through 8475.29 from any other subheading outside that group. 103. A change to subheading 8475.90 from any other heading. 104. A change to subheadings 8476.21 through 8476.89 from any other subheading outside that group. 105. A change to subheading 8476.90 from any other heading. 106. (A) A change to heading 8477 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method; or (B) A change to subheadings 8477.10 through 8477.80 from subheading 8477.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 107. A change to subheading 8478.10 from any other subheading. 108. A change to subheading 8478.90 from any other heading. 109. A change to subheadings 8479.10 through 8479.90 from any other subheading. 110. A change to heading 8480 from any other heading. 111. (A) A change to subheadings 8481.10 through 8481.80 from any other heading; or (B) A change to subheadings 8481.10 through 8481.80 from subheading 8481.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 112. A change to subheading 8481.90 from any other heading. 113. (A) A change to subheadings 8482.10 through 8482.80 from any other subheading outside of that group, except from subheading 8482.99; or (B) A change to subheadings 8482.10 through 8482.80 from subheading 8482.99, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 40 percent under the build-up method, or (2) 50 percent under the build-down method. 114. A change to subheadings 8482.91 through 8482.99 from any other heading. 115. A change to subheading 8483.10 from any other subheading. 116. A change to subheading 8483.20 from any other subheading, except from subheadings 8482.10 through 8482.80. 117. (A) A change to subheading 8483.30 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.705 Korea (B) A change to subheading 8483.30 from any other subheading, provided that there is a regional value content of not less than: (1) 40 percent under the build-up method; or (2) 50 percent under the build-down method. 118. (A) A change to subheadings 8483.40 through 8483.50 from any other subheading, except from subheadings 8482.10 through 8482.80, 8482.99, 8483.10 through 8483.40, 8483.60 or 8483.90; or (B) A change to subheadings 8483.40 through 8483.50 from subheadings 8482.10 through 8482.80, 8482.99, 8483.10 through 8483.40, 8483.60 or 8483.90, provided that there is a regional value content of not less than: (1) 40 percent under the build-up method; or (2) 50 percent under the build-down method. 119. A change to subheading 8483.60 from any other subheading. 120. A change to subheading 8483.90 from any other heading. 121. A change to subheadings 8484.10 through 8484.90 from any other subheading. 122. (A) A change to subheadings 8486.10 through 8486.40 from any other subheading; or (B) No change in tariff classification to such subheadings is required, provided that there is a regional value content of not less than: (i) 35 percent under the build-up method, or (ii) 45 percent under the build-down method. 123. (A) A change to subheading 8486.90 from any other heading; or (B) No change in tariff classification to such subheading is required, provided that there is a regional value content of not less than: (i) 35 percent under the build-up method, or (ii) 45 percent under the build-down method. 124. A change to heading 8487 from any other heading. Chapter 85. 1. (A) A change to subheading 8501.10 from any other heading, except from heading 8503; or (B) A change to subheading 8501.10 from heading 8503, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. A change to subheadings 8501.20 through 8501.64 from any other heading. 3. A change to headings 8502 through 8503 from any other heading. 4. A change to subheadings 8504.10 through 8504.23 from any subheading outside subheadings 8504.10 through 8504.50. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.706 Korea 5. (A) A change to subheading 8504.31 from any other heading; or (B) A change to subheading 8504.31 from subheading 8504.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 6. A change to subheadings 8504.32 through 8504.50 from any subheading outside subheadings 8504.10 through 8504.50. 7. A change to subheading 8504.90 from any other heading. 8. A change to subheadings 8505.11 through 8505.20 from any other subheading. 9. (A) A change to electro-magnetic lifting heads of subheading 8505.90 from any other good of subheading 8505.90 or from any other subheading; or (B) A change to any other good of subheading 8505.90 from any other heading. 10. A change to subheadings 8506.10 through 8506.40 from any other subheading. 11. A change to subheadings 8506.50 through 8506.80 from any other subheading outside that group. 12. A change to subheading 8506.90 from any other heading. 13. (A) A change to subheading 8507.10 from any other heading; or (B) A change to subheading 8507.10 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 14. A change to subheadings 8507.20 through 8507.80 from any other subheading. 15. A change to subheading 8507.90 from any other heading. 16. (A) A change to subheadings 8508.11 through 8508.60 from any other heading; or (B) A change to subheadings 8508.11 through 8508.60 from any other subheading, provided that there is a regional value content of not less than: (i) 35 percent under the build-up method, or (ii) 45 percent under the build-down method. 16A. (A) A change to subheading 8508.70 from any other heading. 16B. (A) A change to subheadings 8509.40 through 8509.80 from any other heading; or (B) A change to subheadings 8509.40 through 8509.80 from any other subheading, provided that there is a regional value content of not less than: (i) 35 percent under the build-up method, or (ii) 45 percent under the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.707 Korea 17. A change to subheading 8509.90 from any other heading. 18. A change to subheadings 8510.10 through 8510.30 from any other subheading. 19. A change to subheading 8510.90 from any other heading. 20. A change to subheadings 8511.10 through 8511.80 from any other subheading. 21. A change to subheading 8511.90 from any other heading. 22. A change to subheadings 8512.10 through 8512.20 from any other subheading outside that group. 23. (A) A change to subheading 8512.30 from any other heading; or (B) A change to subheading 8512.30 from subheading 8512.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 24. (A) A change to subheading 8512.40 from any other heading; or (B) A change to subheading 8512.40 from subheading 8512.90, whether or not there is also a change from any other heading, provided that there is also a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 25. A change to subheading 8512.90 from any other heading. 26. (A) A change to subheading 8513.10 from any other heading; or (B) A change to subheading 8513.10 from subheading 8513.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 27. A change to subheading 8513.90 from any other heading. 28. A change to subheadings 8514.10 through 8514.40 from any other subheading. 29. A change to subheading 8514.90 from any other heading. 30. A change to subheadings 8515.11 through 8515.80 from any other subheading outside that group. 31. A change to subheading 8515.90 from any other heading. 32. A change to subheadings 8516.10 through 8516.50 from any other subheading. 33. (A) A change to subheading 8516.60 from any other heading; or (B) A change to subheading 8516.60 from subheading 8516.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.708 Korea (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 34. A change to subheading 8516.71 from any other subheading. 35. (A) A change to subheading 8516.72 from any other subheading, except from housings for toasters of subheading 8516.90 or from subheading 9032.10; or (B) A change to subheading 8516.72 from housings for toasters of subheadings 8516.90 or from 9032.10, whether or not there is also a change from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 36. A change to subheading 8516.79 from any other subheading. 37. (A) A change to subheading 8516.80 from any other heading; or (B) A change to subheading 8516.80 from subheading 8516.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 38. (A) A change to subheading 8516.90 from any other heading, or (B) No change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 39. A change to subheadings 8517.11 through 8517.69 from any other subheading. 39A. (A) A change to subheading 8517.70 from any other heading; or (B) No change in tariff classification to such subheading is required, provided that there is a regional value content of not less than: (i) 35 percent under the build-up method, or (ii) 45 percent under the build-down method. 40. (A) A change to subheadings 8518.10 through 8518.21 from any other heading; or (B) A change to subheadings 8518.10 through 8518.21 from subheading 8518.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 41. (A) A change to subheading 8518.22 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.709 Korea (B) A change to subheading 8518.22 from subheadings 8518.29 or 8518.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 42. (A) A change to subheadings 8518.29 through 8518.50 from any other heading; or (B) A change to subheadings 8518.29 through 8518.50 from subheading 8518.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 43. A change to subheading 8518.90 from any other heading. 44. A change to subheadings 8519.20 through 8519.89 from any other subheading. 45. A change to subheadings 8521.10 through 8522.90 from any other subheading. 46. (A) A change to subheadings 8523.21 through 8523.80 from any other subheading; or (B) A change to recorded media of subheadings 8523.21 through 8523.80 from unrecorded media of subheadings 8523.21 through 8523.80. 47. A change to subheading 8525.50 from any other subheading, except from subheading 8525.60. 48. A change to subheadings 8525.60 through 8525.80 from any other subheading. 49. A change to subheadings 8526.10 through 8527.99 from any other subheading. 50. A change to subheading 8528.41 from any other heading, except from heading 8471. 51. (A) A change to subheading 8528.49 from any other heading, except from heading 8529; or (B) A change to subheading 8528.49 from subheading 8529.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (i) 40 percent under the build-up method, or (ii) 50 percent under the build-down method. 52. A change to subheading 8528.51 from any other heading, except from heading 8471. 53. (A) A change to subheading 8528.59 from flat panel screen assemblies of subheading 8529.90 containing a digital micromirror device, or from any other heading, except from subheading 9013.80 or any other good of heading 8529; or (B) A change to subheading 8528.59 from subheading 8529.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (i) 40 percent under the build-up method, or (ii) 50 percent under the build-down method. 54. A change to subheading 8528.61 from any other heading, except from heading 8471. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.710 Korea 55. (A) A change to subheading 8528.69 from flat panel screen assemblies of subheading 8529.90 containing a digital micromirror device, or from any other heading, except from subheading 9013.80 or any other good of heading 8529; or (B) A change to subheading 8528.69 from subheadings 8529.90 or 9013.80, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (i) 40 percent under the build-up method, or (ii) 50 percent under the build-down method. 56. A change to subheading 8528.71 from any other heading. 57. (A) A change to subheading 8528.72 from flat panel screen assemblies of subheading 8529.90 containing a digital micromirror device, or from any other heading, except from subheading 9013.80 or any other good of heading 8529; or (B) A change to subheading 8528.72 from subheadings 8529.90 or 9013.80, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (i) 40 percent under the build-up method, or (ii) 50 percent under the build-down method. 58. A change to subheading 8528.73 from any other heading. [Previous TCRs 44 through 61 deleted.] 62. (A) A change to heading 8529 from any other heading; or (B) For subheading 8529.90, no change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 63. A change to subheadings 8530.10 through 8530.80 from any other subheading. 64. A change to subheading 8530.90 from any other heading. 65. A change to subheadings 8531.10 through 8531.80 from any other subheading. 66. A change to subheading 8531.90 from any other heading. 67. A change to subheadings 8532.10 through 8532.30 from any other subheading. 68. A change to subheading 8532.90 from any other heading. 69. A change to subheadings 8533.10 through 8533.40 from any other subheading. 70. A change to subheading 8533.90 from any other heading. 71. (A) A change to heading 8534 from any other heading; or (B) No change in tariff classification to a good of such heading is required, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.711 Korea (2) 35 percent under the build-down method. 72. A change to subheadings 8535.10 through 8536.90 from any other subheading. 73. A change to headings 8537 through 8538 from any other heading. 74. A change to subheadings 8539.10 through 8539.49 from any other subheading. 75. A change to subheading 8539.90 from any other heading. 76. A change to subheading 8540.11 from any other subheading, except from subheadings 7011.20 or 8540.91. 77. A change to subheading 8540.12 from any other subheading. 78. (A) A change to subheading 8540.20 from any other heading; or (B) A change to subheading 8540.20 from subheadings 8540.91 through 8540.99, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 79. A change to subheadings 8540.40 through 8540.60 from any other subheading outside that group. 80. A change to subheadings 8540.71 through 8540.89 from any other subheading. 81. A change to subheading 8540.91 from any other heading. 82. (A) A change to subheading 8540.99 from any other subheading, or (B) No change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 83. (A) A change to assembled semiconductor devices, integrated circuits or microassemblies of subheadings 8541.10 through 8542.90 from unmounted chips, wafers or dice of subheadings 8541.10 through 8542.90 or from any other subheading; (B) A change to any other good of subheadings 8541.10 through 8542.90 from any other subheading; or (C) No change in tariff classification to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 35 percent under the build-down method. 84. A change to subheading 8543.10 from any other subheading except from ion implanters for doping semiconductor materials of subheading 8486.20. 85. A change to subheading 8543.19 from any other subheading, except from subheading 8543.11. 86. A change to subheadings 8543.20 through 8543.30 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.712 Korea 87. A change to subheading 8543.70 from any other subheading. 88. A change to subheading 8543.90 from any other heading. 89. A change to subheading 8544.11 from any other subheading, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 90. A change to subheading 8544.19 from any other subheading, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 91. (A) A change to subheading 8544.20 from any other subheading, except from subheadings 8544.11 through 8544.60 and headings 7408, 7413, 7605 or 7614; or (B) A change to subheading 8544.20 from subheadings 8544.11 through 8544.60 or from headings 7408, 7413, 7605 or 7614, whether or not there is also a change from any other subheading, provided that there is also a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 92. (A) A change to subheadings 8544.30 through 8544.49 from any other heading; or (B) A change to subheadings 8544.30 through 8544.49 from any other subheading, provided that there is also a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. [TCR 93 deleted.] 94. A change to subheading 8544.60 from any other subheading, provided that there is also a regional value content of not less than: (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 95. A change to subheading 8544.70 from any other subheading. 96. A change to subheadings 8545.11 through 8545.90 from any other heading. 97. A change to heading 8546 from any other heading. 98. A change to subheadings 8547.10 through 8547.90 from any other subheading. 99. A change to heading 8548 from any other heading. Chapter 86. 1. A change to headings 8601 through 8602 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.713 Korea 2. (A) A change to headings 8603 through 8606 from any other heading, except from heading 8607; or (B) A change to headings 8603 through 8606 from heading 8607, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 3. A change to subheadings 8607.11 through 8607.12 from any subheading outside that group. 4. (A) A change to axles of subheading 8607.19 from parts of axles of subheading 8607.19; (B) A change to wheels, whether or not fitted with axles, of subheading 8607.19 from parts of axles or parts of wheels of subheading 8607.19; (C) A change to subheading 8607.19 from any other subheading; or (D) No change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 35 percent under the build-down method. 5. A change to subheadings 8607.21 through 8607.99 from any other heading. 6. A change to headings 8608 through 8609 from any other heading. Chapter 87. 1. No change in tariff classification to a good of headings 8701 through 8706 is required, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method; or (B) 55 percent under the build-down method; or (C) 35 percent under the net cost method. 2. (A) A change to heading 8707 from any other heading; or (B) No change in tariff classification to a good of such heading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; (2) 55 percent under the build-down method; or (3) 35 percent under the net cost method. 3. (A) A change to subheadings 8708.10 through 8708.99 from any other subheading; or (B) No change in tariff classification to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.714 Korea (2) 55 percent under the build-down method; or (3) 35 percent under the net cost method. 4. (A) A change to subheadings 8709.11 through 8709.19 from any other heading; or (B) A change to subheadings 8709.11 through 8709.19 from subheading 8709.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 40 percent under the build-up method, or (2) 50 percent under the build-down method. 5. (A) A change to subheading 8709.90 from any other heading; or (B) No change in tariff classification to a good such subheading is required, provided that there is a regional value content of not less than: (1) 40 percent under the build-up method, or (2) 50 percent under the build-down method. 6. A change to heading 8710 from any other heading. 7. (A) A change to headings 8711 through 8713 from any other heading, except from headings 8714; or (B) A change to headings 8711 through 8713 from heading 8714, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 8. (A) A change to subheadings 8714.10 through 8714.96 from any other heading; or (B) A change to subheadings 8714.10 through 8714.96 from subheading 8714.99, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 40 percent under the build-up method, or (2) 50 percent under the build-down method. 9. A change to subheading 8714.99 from any other heading. 10. A change to heading 8715 from any other heading. 11. (A) A change to subheadings 8716.10 through 8716.80 from any other heading; or (B) A change to subheadings 8716.10 through 8716.80 from subheading 8716.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 12. A change to subheading 8716.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.715 Korea Chapter 88. 1. (A) A change to gliders and hang gliders of heading 8801 from any other good of heading 8801 or from any other heading; or (B) A change to any other good of heading 8801 from gliders and hang gliders of heading 8801 or from any other heading. 2. A change to subheadings 8802.11 through 8803.90 from any other subheading. Chapter 89. 1. (A) A change to headings 8901 through 8902 from any other chapter; or (B) A change to headings 8901 through 8902 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. A change to heading 8903 from any other heading. 3. (A) A change to headings 8904 through 8905 from any other chapter; or (B) A change to headings 8904 through 8905 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 4. A change to headings 8906 through 8908 from any other heading. Chapter 90. 1. (A) A change to subheading 9001.10 from any other chapter, except from heading 7002; or (B) A change to subheading 9001.10 from heading 7002, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. A change to subheadings 9001.20 through 9001.90 from any other heading. 3. (A) A change to subheadings 9002.11 through 9002.90 from any other heading, except from heading 9001; or (B) A change to subheadings 9002.11 through 9002.90 from heading 9001, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 4. (A) A change to subheadings 9003.11 through 9003.19 from any other subheading, except from subheading 9003.90; or (B) A change to subheadings 9003.11 through 9003.19 from subheading 9003.90, whether or not there is also a change from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.716 Korea (2) 45 percent under the build-down method. 5. A change to subheading 9003.90 from any other heading. 6. (A) A change to subheading 9004.10 from any other chapter; or (B) A change to subheadings 9004.10 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 7. A change to subheading 9004.90 from any other heading, except from subheadings 9001.40 or 9001.50. 8. A change to subheading 9005.10 from any other subheading. 9. (A) A change to subheading 9005.80 from any other subheading, except from headings 9001 through 9002 or subheading 9005.90; or (B) A change to subheading 9005.80 from subheading 9005.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 10. A change to subheading 9005.90 from any other heading. 11. (A) A change to subheadings 9006.10 through 9006.69 from any other heading; or (B) A change to subheadings 9006.10 through 9006.69 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 12. A change to subheadings 9006.91 through 9006.99 from any other heading. 13. (A) A change to subheadings 9007.10 through 9007.20 from any other heading; or (B) A change to subheadings 9007.10 through 9007.20 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 14. (A) A change to subheadings 9007.91 through 9007.92 from any other heading; or (B) For subheading 9007.92, no change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 15. (A) A change to subheading 9008.50 from any other heading, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.717 Korea (B) A change to subheading 9008.50 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 16. A change to subheading 9008.90 from any other heading. [TCRs 17-19 deleted.] 20. (A) A change to subheadings 9010.10 through 9010.60 from any other heading; or (B) A change to subheadings 9010.10 through 9010.60 from subheading 9010.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 21. A change to subheading 9010.90 from any other heading. 22. (A) A change to subheadings 9011.10 through 9011.80 from any other heading; or (B) A change to subheadings 9011.10 through 9011.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 23. A change to subheading 9011.90 from any other heading. 24. (A) A change to subheading 9012.10 from any other heading; or (B) A change to subheading 9012.10 from subheading 9012.90, whether or not there is also change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 25. A change to subheading 9012.90 from any other heading. 26. (A) A change to subheading 9013.10 from any other heading; or (B) A change to subheading 9013.10 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 27. A change to subheading 9013.20 from any other subheading. 28. (A) A change to subheading 9013.80 from any other heading; or (B) A change to subheading 9013.80 from any other subheading, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.718 Korea (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 29. A change to subheading 9013.90 from any other heading. 30. (A) A change to subheadings 9014.10 through 9014.80 from any other heading; or (B) A change to subheadings 9014.10 through 9014.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 31. A change to subheading 9014.90 from any other heading. 32. (A) A change to subheadings 9015.10 through 9015.80 from any other heading; or (B) A change to subheadings 9015.10 through 9015.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 33. (A) A change to subheading 9015.90 from any other heading; or (B) No change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 34. A change to heading 9016 from any other heading. 35. (A) A change to subheadings 9017.10 through 9021.90 from any other subheading; or (B) No change in tariff classification to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 36. (A) A change to subheading 9022.12 from any other subheading; or (B) No change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 37. (A) A change to subheading 9022.13 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.719 Korea (B) No change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 38. (A) A change to subheadings 9022.14 through 9022.90 from any other subheading; or (B) No change in tariff classification to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 39. A change to heading 9023 from any other heading. 40. (A) A change to subheadings 9024.10 through 9024.80 from any other heading; or (B) A change to subheadings 9024.10 through 9024.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 41. A change to subheading 9024.90 from any other heading. 42. (A) A change to subheadings 9025.11 through 9025.80 from any other heading; or (B) A change to subheadings 9025.11 through 9025.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 43. A change to subheading 9025.90 from any other heading. 44. A change to subheadings 9026.10 through 9026.90 from any other subheading. 45. (A) A change to subheadings 9027.10 through 9027.80 from any other heading; or (B) A change to subheadings 9027.10 through 9027.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 46. A change to subheading 9027.90 from any other heading. 47. (A) A change to subheadings 9028.10 through 9028.30 from any other heading; or (B) A change to subheadings 9028.10 through 9028.30 from any other subheading, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.720 Korea (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 48. A change to subheading 9028.90 from any other heading. 49. (A) A change to subheadings 9029.10 through 9029.20 from any other heading; or (B) A change to subheadings 9029.10 through 9029.20 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 50. A change to subheading 9029.90 from any other heading. 51. A change to subheadings 9030.10 through 9030.20 from any other subheading. 51A. A change to subheading 9030.31 from any other subheading. 51B. A change to subheading 9030.32 from any other subheading, except from subheadings 9030.20, 9030.39 or 9030.84. 51C. A change to subheadings 9030.33 through 9030.82 from any other subheading. 51D. A change to subheading 9030.84 from any other subheading, except from subheadings 9030.20, 9030.32 or 9030.39. 51E. A change to subheading 9030.89 from any other subheading. 52. A change to subheading 9030.90 from any other heading. 53. (A) A change to subheadings 9031.10 through 9031.80 from any other heading; (B) A change to coordinate measuring machines of subheading 9031.49 from any other good, except from bases and frames for the goods of the same subheading; or (C) A change to subheadings 9031.10 through 9031.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 54. A change to subheading 9031.90 from any other heading. 55. (A) A change to subheadings 9032.10 through 9032.89 from any other heading; or (B) A change to subheadings 9032.10 through 9032.89 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 56. A change to subheading 9032.90 from any other heading. 57. A change to heading 9033 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.721 Korea Chapter 91. 1. (A) A change to subheading 9101.11 from any other chapter; or (B) A change to subheading 9101.11 from headings 9108 through 9114, whether or not there is a change from any other chapter, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 40 percent under the build-down method. [TCR 2 deleted.] 3. (A) A change to subheadings 9101.19 from any other chapter; or (B) A change to subheadings 9101.19 from headings 9108 through 9114, whether or not there is a change from any other chapter, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 40 percent under the build-down method. 4. (A) A change to subheading 9101.21 from any other chapter; or (B) A change to subheading 9101.21 from headings 9108 through 9114, whether or not there is a change from any other chapter, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 40 percent under the build-down method. 5. (A) A change to subheading 9101.29 from any other chapter; or (B) A change to subheading 9101.29 from headings 9108 through 9114, whether or not there is a change from any other chapter, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 40 percent under the build-down method. 6. (A) A change to subheading 9101.91 from any other chapter; or (B) A change to subheading 9101.91 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 7. (A) A change to subheading 9101.99 from any other chapter; or (B) A change to subheading 9101.99 from headings 9108 through 9114, whether or not there is a change from any other chapter, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 40 percent under the build-down method. 8. (A) A change to headings 9102 through 9107 from any other chapter; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.722 Korea (B) A change to headings 9102 through 9107 from headings 9108 through 9114, whether or not there is a change from any other chapter, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 40 percent under the build-down method. 9. (A) A change to headings 9108 through 9110 from any other chapter; or (B) A change to headings 9108 through 9110 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 10. (A) A change to subheadings 9111.10 through 9111.80 from any other chapter; or (B) A change to subheadings 9111.10 through 9111.80 from subheading 9111.90, whether or not there is a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 11. A change to subheading 9111.90 from any other heading. 12. A change to subheading 9112.20 from subheading 9112.90, whether or not there is a change from any other heading, provided that there is regional value content of not less than: (A) 30 percent under the build-up method, or (B) 40 percent under the build-down method. 13. A change to subheading 9112.90 from any other heading. 14. A change to headings 9113 through 9114 from any other heading. Chapter 92. 1. (A) A change to headings 9201 through 9208 from any other chapter; or (B) A change to headings 9201 through 9208 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. A change to heading 9209 from any other heading. Chapter 93. 1. (A) A change to headings 9301 through 9304 from any other chapter; or (B) A change to headings 9301 through 9304 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.723 Korea (2) 45 percent under the build-down method. 2. A change to heading 9305 from any other heading. 3. A change to headings 9306 through 9307 from any other chapter. Chapter 94. 1. A change to subheading 9401.10 from any other heading. 2. (A) A change to subheading 9401.20 from any other heading; or (B) A change to subheading 9401.20 from subheading 9401.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 3. A change to subheadings 9401.30 through 9401.90 from any other heading. 4. A change to subheadings 9402.10 through 9402.90 from any other subheading. 5. A change to heading 9403 from any other heading. 6. A change to subheadings 9404.10 through 9404.30 from any other chapter. 7. A change to subheading 9404.90 from any other chapter, except from headings 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408 or 5512 through 5516 or subheading 6307.90. 8. (A) A change to subheadings 9405.10 through 9405.60 from any other chapter; or (B) A change to subheadings 9405.10 through 9405.60 from subheadings 9405.91 through 9405.99, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 9. A change to subheadings 9405.91 through 9405.99 from any other heading. 10. A change to heading 9406 from any other chapter. Chapter 95. 1. (A) A change to subheadings 9503.00 through 9505.90 from any other subheading; or (B) No change in tariff classification to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. 2. (A) A change to headings 9506 through 9508 from any other heading; or (B) A change to subheading 9506.31 from subheading 9506.39, whether or not there is a change from another headings, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.724 Korea (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. Chapter 96. 1. A change to headings 9601 through 9605 from any other chapter. 2. (A) A change to subheading 9606.10 from any other heading; or (B) No change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 3. (A) A change to subheadings 9606.21 through 9606.29 from any other chapter; or (B) A change to subheadings 9606.21 through 9606.29 from subheading 9606.30, whether or not there is also a change to from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 4. A change to subheading 9606.30 from any other heading. 5. (A) A change to subheadings 9607.11 through 9607.19 from any other chapter; or (B) A change to subheadings 9607.11 through 9607.19 from subheading 9607.20, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 6. A change to subheading 9607.20 from any other heading. 7. (A) A change to subheadings 9608.10 through 9608.20 from any other chapter; or (B) A change to subheadings 9608.10 through 9608.20 from subheadings 9608.60 through 9608.99, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than 30 percent under the build-down method. 8. (A) A change to subheadings 9608.30 through 9608.50 from any other chapter; or (B) A change to subheadings 9608.30 through 9608.50 from subheadings 9608.60 through 9608.99, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 9. A change to subheadings 9608.60 through 9608.99 from any other heading. 10. (A) A change to subheadings 9609.10 through 9609.90 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.725 Korea (B) A change to subheadings 9609.10 through 9609.90 from subheading 9609.20, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 11. A change to headings 9610 through 9611 from any other heading. 12. A change to subheading 9612.10 from any other chapter. 13. A change to subheading 9612.20 from any other heading. 14. (A) A change to subheadings 9613.10 through 9613.80 from any other chapter; or (B) A change to subheadings 9613.10 through 9613.80 from subheading 9613.90, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 15. A change to subheading 9613.90 from any other heading. 16. A change to heading 9614 from any other heading. [TCR 17 deleted.] 18. (A) A change to subheadings 9615.11 through 9615.19 from any other heading; or (B) A change to subheadings 9615.11 through 9615.19 from subheading 9615.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 19. A change to subheading 9615.90 from any other heading. 20. A change to heading 9616 from any other heading. 21. A change to heading 9617 from any other chapter. 22. A change to heading 9618 from any other heading. Heading rule: For the purposes of determining the origin of a good of textile materials of this heading, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the change of tariff classification requirements set out in the rule for that good. 23. (A) A change to goods of textile wadding of heading 9619 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or chapters 54 through 56; or (B) A change to a good of textile materials other than wadding of heading 9619 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516 or 6001 through 6006, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of Korea or of the United States, or both; or (C) A change to any other good of heading 9619 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.726 Colombia Chapter 97. 1. A change to subheadings 9701.10 through 9701.90 from any other subheading. 2. A change to headings 9702 through 9706 from any other heading. 34 United States-Colombia Trade Promotion Agreement. (a) Originating goods under the terms of the United States-Colombia Trade Promotion Agreement are subject to duty as provided herein. For the purposes of this note, goods of Colombia, subject to subdivisions (b) through (o) of this note, that are imported into the customs territory of the United States and entered under a provision for which a rate of duty appears in the “Special” subcolumn of column 1 followed by the symbol “CO” in parentheses are eligible for the tariff treatment, and any applicable quantitative limitations, set forth in the “Special” subcolumn, in accordance with sections 201 and 202 of the United States-Colombia Trade Promotion Agreement Implementation Act (Pub.L. 112-42; 125 Stat. 462). (b) For the purposes of this note, subject to the provisions of subdivisions (c), (d), (n) and (o) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good of Colombia or of the United States under the terms of this note if– (i) the good is wholly obtained or produced entirely in the territory of Colombia or of the United States, or both; (ii) the good is produced entirely in the territory of Colombia or of the United States, or both, and-- (A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (o) of this note; or (B) the good otherwise satisfies any applicable regional value-content or other requirements set forth in such subdivision (o); and satisfies all other applicable requirements of this note and of applicable regulations; or (iii) the good is produced entirely in the territory of Colombia or of the United States, or both, exclusively from materials described in subdivisions (i) or (ii), above. For the purposes of subdivision (b)(ii)A), the term “used” means utilized or consumed in the production of the goods. (c) (i) For purposes of subdivision (b)(i) of this note, the expression “wholly obtained or produced entirely in the territory of Colombia or of the United States, or both” means any of the following– (A) plants and plant products harvested or gathered in the territory of Colombia or of the United States, or both; (B) live animals born and raised in the territory of Colombia or of the United States, or both; (C) goods obtained in the territory of Colombia or of the United States, or both, from live animals; (D) goods obtained from hunting, trapping, fishing or aquaculture conducted in the territory of Colombia or of the United States, or both; (E) minerals and other natural resources not included in subdivisions (A) through (D) that are extracted or taken from the territory of Colombia or of the United States, or both; (F) fish, shellfish and other marine life taken from the sea, seabed or subsoil outside the territory of Colombia or of the United States, or both, by– (1) a vessel that is registered or recorded with Colombia and flying the flag of Colombia, or (2) a vessel that is documented under the laws of the United States; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.727 Colombia (G) goods produced on board a factory ship from goods referred to in subdivision (F), if such factory ship– (1) is registered or recorded with Colombia and flies the flag of Colombia, or (2) is a vessel that is documented under the laws of the United States; (H) (1) goods taken by Colombia or a person of Colombia from the seabed or beneath the seabed or subsoil outside the territory of Colombia or of the United States, or both, if Colombia has rights to exploit such seabed or subsoil, or (2) goods taken by the United States or a person of the United States from the seabed or beneath the seabed or subsoil outside the territory of the United States or of Colombia, or both, if the United States has rights to exploit such seabed or subsoil, or (I) goods taken from outer space, if the goods are obtained by Colombia or the United States or a person of Colombia or the United States and not processed in the territory of a country other than Colombia or the United States; (J) waste and scrap derived from– (1) manufacturing or processing operations in the territory of Colombia or of the United States, or both, or (2) used goods collected in the territory of Colombia or of the United States, or both, if such goods are fit only for the recovery of raw materials; (K) recovered goods derived in the territory of Colombia or of the United States, or both, from used goods, and used in the territory of Colombia or of the United States, or both, in the production of remanufactured goods; or (L) goods, at any stage of production, produced in the territory of Colombia or of the United States, or both, exclusively from– (1) goods referred to in any of subdivisions (A) through (J) above, or (2) the derivatives of goods referred to in clause (L)(i). (ii) (A) For the purposes of subdivision (i)(K), the term “recovered goods” means materials in the form of individual parts that are the result of: (1) the disassembly of used goods into individual parts; and (2) the cleaning, inspecting, testing or other processing that is necessary for improvement to sound working condition of such individual parts. (B) The term “remanufactured good” for purposes of this note means an industrial good assembled in the territory of Colombia or of the United States, or both, that is classified under chapter 84, 85, 87 or 90 or heading 9402, other than a good classified under heading 8418 or 8516, and that-- (1) is entirely or partially comprised of recovered goods, and (2) has a similar life expectancy and enjoys a factory warranty similar to such a good that is new. (C) For the purposes of this note– (1) the term “material” means a good that is used in the production of another good, including a part or an ingredient; (2) the term “material that is self-produced” means an originating material that is produced by a producer of a good and used in the production of that good; and (3) a “nonoriginating good or nonoriginating material” is a good or material, as the case may be, that does not qualify as originating under this note. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.728 Colombia (D) For the purposes of this note, the term “production” means growing, mining, harvesting, fishing, raising, trapping, hunting, manufacturing, processing, assembling or disassembling a good; and the term “producer” means a person who engages in the production of a good in the territory of Colombia or of the United States. (iii) Transit and transshipment. A good that has undergone production necessary to qualify as an originating good under this note shall not be considered to be an originating good if, subsequent to that production, the good-- (A) undergoes further production or any other operation outside the territory of Colombia or of the United States, other than unloading, reloading or any other operation necessary to preserve the good in good condition or to transport the good to the territory of Colombia or of the United States, or (B) does not remain under the control of customs authorities in the territory of a country other than Colombia or the United States. (iv) Goods classifiable as goods put up in sets. Notwithstanding the rules set forth in subdivision (o) of this note, goods classifiable under general rule of interpretation 3 of the tariff schedule as goods put up in sets for retail sale shall not be considered to be originating goods unless-- (A) each of the goods in the set is an originating good, or (B) the total value of the nonoriginating goods in the set does not exceed-- (1) in the case of textile or apparel goods, 10 percent of the adjusted value of the set, or (2) in the case goods, other than textile or apparel goods, 15 percent of the adjusted value of the set. (d) Textile and apparel articles. (i) For purposes of this note, a textile or apparel good provided for in chapters 42, 50 through 63, 66, 70 and 94 of the tariff schedule is an originating good if: (A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (o) of this note as a result of production occurring entirely in the territory of Colombia or of the United States, or both, or the good otherwise satisfies the applicable requirements of this note where a change in tariff classification for each nonoriginating material is not required, and (B) the good satisfies any other applicable requirements of this note. The provisions of subdivision (o) of this note shall not apply in determining the country of origin of a textile or apparel good for nonpreferential purposes. (ii) Subject to the provisions of subdivision (iii) below, a textile or apparel good that is not an originating good under the terms of this note because certain fibers or yarns used in the production of the component of the good that determines the tariff classification of the good do not undergo an applicable change in tariff classification, set out in subdivision (o) of this note, shall nonetheless be considered to be an originating good if-- (A) the total weight of all such fibers or yarns in that component is not more than 10 percent of the total weight of that component; or (B) the article contains nylon filament yarn (other than elastomeric yarn) that is classifiable in subheading 5402.11.30, 5402.11.60, 5402.19.30, 5402.19.60, 5402.31.30, 5402.31.60, 5402.32.30, 5402.32.60, 5402.45.10, 5402.45.90, 5402.51.00 or 5402.61.0 of the tariff schedule and that is a product of Israel, Canada or Mexico. Notwithstanding the preceding sentence, a textile or apparel good provided for in the tariff schedule chapters enumerated in subdivision (d)(i) of this note and containing elastomeric yarns in the component of the good that determines the tariff classification of the good shall be considered to be an originating good only if such yarns are wholly formed in the territory of Colombia or of the United States, or both. For purposes of this subdivision, in the case of a good that is a yarn, fabric or fiber, the term “component of the good that determines the tariff classification of the good” means all of the fibers in the good. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.729 Colombia (iii) For purposes of this note-- (A) with respect to a textile or apparel good provided for in the tariff schedule chapters enumerated above, the term “wholly” means that the good is entirely of the named material, and (B) when used in reference to elastomeric yarns, the term “wholly formed” means that all production processes and finishing operations, starting with the extrusion of all filaments, strips, films or sheets, or the spinning of all fibers into yarn, or both, and ending with a finished yarn or plied yarn took place in the territory of Colombia or of the United States. For purposes of this note, the term “elastomeric yarns” does not include latex. (e) De minimis amounts of nonoriginating materials. (i) Except as provided in subdivision (ii) below, a good (other than a textile or apparel good described in subdivision (d) above) that does not undergo a change in tariff classification pursuant to subdivision (o) of this note is an originating good if– (A) (1) the value of all nonoriginating materials that are used in the production of the good and that do not undergo the applicable change in tariff classification set forth in such subdivision (o) does not exceed 10 percent of the adjusted value of the good; (2) the value of such nonoriginating materials is included in the value of nonoriginating materials for any applicable regional value-content requirement for the good under this note; and (3) the good meets all other applicable requirements of this note; or (B) the good meets the requirements set forth in subdivision (e)(ii)(B) of this note. (ii) Subdivision (e)(i) does not apply to– (A) a nonoriginating material provided for in chapter 4 of the tariff schedule, or a nonoriginating dairy preparation containing over 10 percent by weight of milk solids provided for in subheading 1901.90 or 2106.90 that is used in the production of a good provided for in chapter 4; (B) a nonoriginating material provided for in chapter 4 of the tariff schedule, or a nonoriginating dairy preparation containing over 10 percent by weight of milk solids provided for in subheading 1901.90, that is used in the production of any of the following goods: (1) infant preparations containing over 10 percent by weight of milk solids, the foregoing provided for in subheading 1901.10; (2) mixes and doughs, containing over 25 percent by weight of butterfat, not put up for retail sale, the foregoing provided for in subheading 1901.20; (3) dairy preparations containing over 10 percent by weight of milk solids, the foregoing provided for in subheading 1901.90 or 2106.90; (4) goods provided for in heading 2105; (5) beverages containing milk, the foregoing provided for in subheading 2202.90; or (6) animal feeds containing over 10 percent by weight of milk solids, the foregoing provided for in subheading 2309.90; (C) a nonoriginating material provided for in heading 0805, or in any of subheadings 2009.11 through 2009.39, that is used in the production of a good provided for in any of subheadings 2009.11 through 2009.39, or in fruit or vegetable juice of any single fruit or vegetable, fortified with minerals or vitamins, concentrated or unconcentrated, provided for in subheading 2106.90 or 2202.90; (D) a nonoriginating material provided for in heading 0901 or 2101 that is used in the production of a good provided for in heading 0901 or 2101; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.730 Colombia (E) a nonoriginating material provided for in chapter 15 that is used in the production of a good provided for in any of headings 1501 through 1508, or any of headings 1511 through 1515; (F) a nonoriginating material provided for in heading 1701 that is used in the production of a good provided for in any of headings 1701 through 1703; (G) a nonoriginating material provided for in chapter 17 that is used in the production of a good provided for in subheading 1806.10; (H) except as provided in subdivisions (A) through (G) above and subdivision (o) of this note, a nonoriginating material used in the production of a good provided for in any of chapters 1 through 24, unless the nonoriginating material is provided for in a different subheading than the good for which origin is being determined under this note; (I) a nonoriginating material that is a textile or apparel good. (iii) For the purposes of this note, the term “adjusted value” means the value determined in accordance with Articles 1 through 8,

Article 15 and the corresponding interpretive notes of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 referred to in section 101(d)(8) of the Uruguay Round Agreements Act (19 U.S.C. 3511(d)(8)), adjusted, if necessary, to exclude any costs, charges or expenses incurred for transportation, insurance and related services incident to the international shipment of the merchandise from the country of exportation to the place of importation. (f) Accumulation. (i) For purposes of this note, originating materials from the territory of Colombia or the United States that are used in the production of a good in the territory of the other country shall be considered to originate in the territory of such other country. (ii) A good that is produced in the territory of Colombia or of the United States, or both, by one or more producers, is an originating good if the good satisfies all of the applicable requirements of this note. (g) Regional value content. (i) For purposes of subdivision (b)(ii)(B) of this note, the regional value content for a good referred to in subdivision (o) of this note, except for goods to which subdivision (h) applies, shall be calculated by the importer, exporter or producer of the good, on the basis of the build-down method described in subdivision (g)(i)(A) or the build-up method described in (g)(i)(B) of this note. (A) For the build-down method, the regional value content of a good may be calculated on the basis of the formula RVC = ((AV - VNM) / AV) X 100, where RVC is the regional value content, expressed as a percentage; AV is the adjusted value of the good; and VNM is the value of nonoriginating materials that are acquired and used by the producer in the production of the good, but does not include the value of a material that is self-produced; or (B) For the build-up method, the regional value content of a good may be calculated on the basis of the formula RVC = (VOM / AV) X 100, where RVC is the regional value content, expressed as a percentage; AV is the adjusted value of the good; and VOM is the value of originating materials that are acquired or self-produced, and used by the producer in the production of the good. (ii) Value of materials. (A) For the purpose of calculating the regional value content of a good under subdivision (g)(i) and for purposes of applying the de minimis provisions of subdivision (e) of this note, the value of a material is: (1) in the case of a material that is imported by the producer of the good, the adjusted value of the material; (2) in the case of a material acquired in the territory in which the good is produced, the value, determined in accordance with Articles 1 through 8, Article 15 and the corresponding interpretive notes, of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 referred to in section 101(d)(8) of the Uruguay Round Agreements Act (19 U.S.C. 3511(d)(8)), as set forth in regulations promulgated by the Secretary of the Treasury providing for the application of such Articles in the absence of an importation by the producer; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.731 Colombia (3) in the case of a material that is self-produced, the sum of– (I) all expenses incurred in the production of the material, including general expenses, and (II) an amount for profit equivalent to the profit added in the normal course of trade. (B) The value of materials may be further adjusted as follows: (1) for originating materials, the following expenses, if not included in the value of an originating material calculated under subdivision (A) above, may be added to the value of the originating material: (I) the costs of freight, insurance, packing and all other costs incurred in transporting the material within or between the territory of Colombia or of the United States, or both, to the location of the producer; (II) duties, taxes and customs brokerage fees on the material paid in the territory of Colombia or of the United States, or both, other than duties and taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or tax paid or payable; and (III) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or byproducts; and (2) for non-originating materials, if included the value of a nonoriginating material calculated under subdivision (A) above, the following expenses may be deducted from the value of the nonoriginating material: (I) the costs of freight, insurance, packing and all other costs incurred in transporting the material within or between the territory of Colombia or of the United States, or both, to the location of the producer; (II) duties, taxes and customs brokerage fees on the material paid in the territory of Colombia or of the United States, or both, other than duties and taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or tax paid or payable; (III) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or by-products; or (IV) the cost of originating materials used in the production of the nonoriginating material in the territory of Colombia or of the United States, or both. (C) All costs considered for the calculation of regional value content shall be recorded and maintained in conformity with the generally accepted accounting principles applicable in the territory of the country in which the good is produced (whether Colombia or the United States). The term “generally accepted accounting principles”-- (1) means the recognized consensus or substantial authoritative support given in the territory of Colombia or of the United States, as the case may be, with respect to the recording of revenues, expenses, costs, assets and liabilities, the disclosure of information and the preparation of financial statements, and (2) may encompass broad guidelines for general application as well as detailed standards, practices and procedures. (h) Automotive goods. (i) For purposes of subdivision (b)(ii)(B) of this note, the regional value content of an automotive good referred to in subdivision (o) of this note may be calculated by the importer, exporter or producer of the good on the basis of the following net cost method, RVC = ((NC - VNM) / NC) X 100, where RVC is the regional value content, expressed as a percentage; NC is the net cost of the automotive good; and VNM is the value of nonoriginating materials that are acquired and used by the producer in the production of the automotive good, but does not include the value of a material that is self-produced. (ii) For purposes of this subdivision, the term “automotive good” means a good provided for in any of subheadings 8407.31 through 8407.34, subheading 8408.20, heading 8409 or any of headings 8701 through 8708. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.732 Colombia (iii) For purposes of determining the regional value content under subdivision (h)(i) of this note for an automotive good that is a motor vehicle provided for in any of headings 8701 through 8705, an importer, exporter or producer may average the amounts calculated under the net cost formula contained in subdivision (h)(i), over the producer’s fiscal year– (A) with respect to all motor vehicles in any one of the categories described in subdivision (h)(iv), or (B) with respect to all motor vehicles in any such category that are exported to the territory of Colombia or of the United States. (iv) A category is described in this subdivision if it– (A) is the same model line of motor vehicles, is in the same class of motor vehicles and is produced in the same plant in the territory of Colombia or of the United States, as the good described in subdivision (h)(iii) for which regional value content is being calculated; (B) is the same class of motor vehicles, and is produced in the same plant in the territory of Colombia or of the United States, as the good described in subdivision (h)(iii) for which regional value content is being calculated; or (C) is the same model line of motor vehicles produced in the territory of Colombia or of the United States as the good described in subdivision (h)(iii) for which regional value content is being calculated. For purposes of this subdivision, the term “model line of motor vehicles” means a group of motor vehicles having the same platform or model name. (v) The term “class of motor vehicles” means any one of the following categories of motor vehicles: (A) motor vehicles provided for in subheading 8701.20, 8704.10, 8704.22, 8704.23, 8704.32 or 8704.90, or heading 8705 or 8706, or motor vehicles for the transport of 16 or more persons provided for in subheading 8702.10 or 8702.90; (B) motor vehicles provided for in subheading 8701.10 or any of subheadings 8701.30 through 8701.90; (C) motor vehicles for the transport of 15 or fewer persons provided for in subheading 8702.10 or 8702.90, or motor vehicles provided for in subheading 8704.21 or 8704.31; or (D) motor vehicles provided for in any of subheadings 8703.21 through 8703.90. (vi) For purposes of determining the regional value content under subdivision (h) of this note for automotive materials provided for in any of subheadings 8407.31 through 8407.34, in subheading 8408.20 or in heading 8409, 8706, 8707 or 8708, that are produced in the same plant, an importer, exporter or producer may– (A) average the amounts calculated under the net cost formula contained in subdivision (h)(i) over– (1) the fiscal year of the motor vehicle producer to whom the automotive goods are sold, (2) any quarter or month, or (3) the fiscal year of the producer of such goods, if the goods were produced during the fiscal year, quarter or month that is the basis for the calculation; (B) determine the average referred to in subdivision (h)(iii) separately for such goods sold to one or more motor vehicle producers; or (C) make a separate determination under subdivision (h)(iii) or (h)(iv) for such goods that are exported to the territory of Colombia or of the United States. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.733 Colombia (vii) The importer, exporter or producer of an automotive good shall, consistent with the provisions regarding allocation of costs provided for in generally accepted accounting principles, determine the net cost of the automotive good under subdivision subdivision (h)(ii) by– (A) calculating the total cost incurred with respect to all goods produced by the producer of the automotive good, subtracting any sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs and nonallowable interest costs that are included in the total cost of all such goods, and then reasonably allocating the resulting net cost of those goods to the automotive good; (B) calculating the total cost incurred with respect to all goods produced by that producer, reasonably allocating the total cost to the automotive good, and then subtracting any sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs and nonallowable interest costs that are included in the portion of the total cost allocated to the automotive good; or (C) reasonably allocating each cost that forms part of the total cost incurred with respect to the automotive good so that the aggregate of these costs does not include any sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs or nonallowable interest costs. (viii) For purposes of this subdivision-- (A) the term “nonallowable interest costs” means interest costs incurred by a producer that exceed 700 basis points above the applicable official interest rate for comparable maturities of the country in which the producer is located; (B) the term “total cost” means all product costs, period costs and other costs for a good incurred in the territory of Colombia or of the United States, or both; and does not include profits that are earned by the producer, regardless of whether they are retained by the producer or paid out to other persons as dividends, or taxes paid on those profits, including capital gains taxes; (C) the term product costs” means costs that are associated with the production of a good and include the value of materials, direct labor costs and direct overhead; (D) the term “period costs” means costs, other than product costs, that are expensed in the period in which they are incurred, such as selling expenses and general and administrative expenses; (E) the term “net cost” means total cost minus sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs and nonalllowable interest costs that are included in the total cost; and (F) the term “other costs” means all costs recorded on the books of the producer that are not product costs or period costs, such as interest. (i) Accessories, spare parts or tools. (i) Subject to subdivisions (ii) and (iii) of this subdivision, accessories, spare parts or tools delivered with a good that form part of the good's standard accessories, spare parts or tools shall-- (A) be treated 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 the applicable change in tariff classification set forth in subdivision (o) of this note. (ii) Subdivision (i)(i) shall apply only if-- (A) the accessories, spare parts or tools are classified with and not invoiced separately from the good; and (B) the quantities and value of the accessories, spare parts or tools are customary for the good. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.734 Colombia (iii) 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 originating or nonoriginating materials, as the case may be, in calculating the regional value content of the good. (j) Fungible goods and materials. (i) A person claiming that a fungible good or fungible material is an originating good may base the claim either on the physical segregation of the fungible good or fungible material or by using an inventory management method with respect to the fungible good or fungible material. For purposes of this subdivision, the term “inventory management method” means: (A) averaging, (B) “last-in, first-out,” (C) “first-in, first out,” or (D) any other method that is recognized in the generally accepted accounting principles of the country in which the production is performed (whether Colombia or the United States) or otherwise accepted by that country. (ii) A person selecting an inventory management method under subdivision (j)(i) above for a particular fungible good or material shall continue to use that method for that fungible good or material throughout the fiscal year of such person. (k) Packaging materials and containers. (i) Packaging materials and containers in which a good is packaged for retail sale, if classified with the good for which the tariff treatment under the terms of this note is claimed, shall be disregarded in determining whether all the nonoriginating materials used in the production of the good undergo the applicable change in tariff classification set out in subdivision (o) of this note 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 as originating or nonoriginating materials, as the case may be, in calculating the regional value content of the good. (ii) Packing materials and containers for shipment shall be disregarded in determining whether a good is an originating good. For purposes of this subdivision, the term “packing materials and containers for shipment” means goods used to protect another good during its transportation and does not include the packaging materials and containers in which the other good is packaged for retail sale. (l) Indirect materials. For purposes of this note, an indirect material shall be treated as an originating material without regard to where it is produced. The term “indirect material” means a good used in the production, testing or inspection of another good but not physically incorporated into that other good, or a good used in the maintenance of buildings or the operation of equipment associated with the production of another good, including– (i) fuel and energy; (ii) tools, dies and molds; (iii) spare parts and materials used in the maintenance of equipment or buildings; (iv) lubricants, greases, compounding materials and other materials used in production or used to operate equipment or buildings; (v) gloves, glasses, footwear, clothing, safety equipment and supplies; (vi) equipment, devices and supplies used for testing or inspecting the good; (vii) catalysts and solvents; and <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.735 Colombia (viii) any other good that is not incorporated into the other good but the use of which in the production of the other good can reasonably be demonstrated to be a part of that production. (m) Claims for preferential tariff treatment; record-keeping requirements and verification. (i) Claims for preferential tariff treatment.--An importer may make a claim for the tariff and other treatment provided for under the terms of this note based on either-- (A) a written or electronic certification by the importer, exporter or producer; or (B) the importer’s knowledge that the good is an originating good, including reasonable reliance on information in the importer’s possession that the good is an originating good; in such form and manner as may be required in applicable regulations. (ii) Record-keeping requirements.--An importer of a good, for which entry is claimed under the terms of this note, shall maintain, for a minimum of five years from the date of importation of the good, all records and supporting documents necessary to demonstrate that the good qualified for the tariff and other treatment provided for under the terms of this note, in such form and manner as may be required in applicable regulations. For purposes of this note, the term “records and supporting documents” includes, with respect to an exported good for which entry is claimed under the terms of this note, records and documents related to the origin of the good, including-- (A) the purchase, cost and value of, and payment for, the good; (B) the purchase, cost and value of, and payment for, all materials, including indirect materials, used in the production of the good; and (C) the production of the good in the form in which it was exported. (iii) Verification.--For purposes of determining whether a good imported into the customs territory of the United States from the territory of Colombia qualifies as an originating good under the provisions of this note, the appropriate customs officer may conduct a verification as set forth in pertinent regulations. (n) Interpretation of rules of origin. (i) Unless otherwise specified, a rule in subdivision (o) of this note that is set out adjacent and is applicable to a 6-digit subheading in the tariff schedule shall take precedence over a rule applicable to a 4-digit heading superior thereto and covering the goods of such subheading. For purposes of this subdivision and subdivision (o) of this note, a tariff provision is a “heading” if its article description is not indented; a provision is a “subheading” if it is designated by 6 digits under the Harmonized Commodity Description and Coding System. (ii) A requirement of a change in tariff classification in subdivision (o) of this note applies only to nonoriginating materials. Where such a requirement is written to exclude tariff provisions at the level of a chapter, heading or subheading of the tariff schedule, it shall be construed to mean that the rule requires that materials classified in those excluded provisions must be originating for the good to qualify as an originating good. When a heading or subheading of the tariff schedule is subject to alternative specific rules of origin, a good classified in such a provision may be considered originating if it satisfies one of the alternatives. When a single rule is applicable to a group of headings or subheadings, and that rule specifies a change of heading or subheading, it shall be understood that the change in heading or subheading may occur within a single heading or subheading or between headings or subheadings of the group. When, however, a rule refers to a change in heading or subheading “outside that group,” the change in heading or subheading must occur from a heading or subheading that is outside the group of headings or subheadings set out in the rule. (iii) Reference to weight in the rules set forth in subdivision (o) of this note for goods provided for in chapters 1 through 24 of the tariff schedule means dry weight, unless otherwise specified in the tariff schedule. (iv) For purposes of applying this note to goods of chapters 6 through 14, inclusive, agricultural and horticultural goods grown in the territory of Colombia or of the United States shall be treated as originating therein even if grown from seed, bulbs, rootstock, cuttings, grafts, shoots, buds or other live parts of plants imported from a country other than Colombia or the United States. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.736 Colombia (v) For purposes of applying this note to goods of chapters 27 through 40, inclusive (except a good of heading 3823), of the tariff schedule,a good that undergoes a chemical reaction as defined herein shall be treated as an originating good for purposes of this note, notwithstanding any product-specific rules enumerated in this note, provided all other applicable requirements are satisfied. A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. The following are not considered to be chemical reactions for purposes of this note: (A) dissolving in water or other solvents; (B) the elimination of solvents including solvent water; or (C) the addition or elimination of water of crystallization. (vi) A good of heading in chapters 28 through 40 that satisfies one or more of the provisions enumerated in this subdivision shall be treated as an originating good for purposes of this note, except as otherwise specified in such provisions. Notwithstanding the preceding sentence, a good is an originating good if it meets the applicable change in tariff classification or satisfies the applicable value content requirement specified in the rules of origin in subdivision (o) for such chapters. (A) A good of chapters 28 through 40 that is subject to purification shall be treated as an originating good provided that the purification occurs in the territory of Colombia or of the United States, or both and results in the following: (1) the elimination of not less than 80 percent of the impurities; or (2) the reduction or elimination of impurities resulting in a good suitable: (I) as a pharmaceutical, medicinal, cosmetic, veterinary or food grade substance; (II) as a chemical product or reagent for analytical, diagnostic or laboratory uses; (III) as an element or component for use in micro-elements; (IV) for specialized optical uses; (V) for non-toxic uses for health and safety; (VI) for biotechnical use; (VII) as a carrier used in a separation process; or (VIII)for nuclear grade uses. (B) A good of chapters 30, 31 or 33 through 40 (except for heading 3808) shall be treated as an originating good if the deliberate and proportionally controlled mixing or blending (including dispersing) of materials to conform to predetermined specifications, resulting in the production of a good having different essential physical or chemical characteristics that are relevant to the purposes or uses of the good and are different from the input materials, occurs in the territory of Colombia or of the United States, or both. (C) A good of chapters 30, 31, 33 or 39 shall be treated as an originating good if the deliberate and controlled modification in particle size of the good, including micronizing by dissolving a polymer and subsequent precipitation, other than by merely crushing or pressing, resulting in a good having a defined particle size, defined particle size distribution or defined surface area, which is relevant to the purposes of the resulting good and having different essential physical or chemical characteristics from the input materials, occurs in the territory of Colombia or of the United States, or both. (D) A good of chapters 28 through 38 shall be treated as an originating good if the production of standards materials occurs in the territory of Colombia or of the United States, or both. For the purposes of this subdivision, “standards materials” (including standard solutions) are preparations suitable for analytical, calibrating or referencing uses, having precise degrees of purity or proportions that are certified by the manufacturer. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.737 Colombia (E) A good of chapters 28 through 39 shall be treated as an originating good if the isolation or separation of isomers from mixtures of isomers occurs in the territory of Colombia or of the United States, or both. (F) A good of chapters 28 through 38 that undergoes a change from one classification to another in the territory of Colombia or of the United States, or both, as a result of the separation of one or more materials from a man-made mixture shall not be treated as an originating good unless the isolated material underwent a chemical reaction in the territory of Colombia or of the United States, or both. (vii) With respect to textile and apparel goods imported under heading 9822.08.25, the following provisions shall apply: (A) A textile good of chapters 50 through 60 of the tariff schedule shall be considered to be an originating good under this note if it is wholly formed in the territory of Colombia or of the United States, or both, from– (1) one or more of the fibers and yarns listed in U.S. note 33 to subchapter XXII of chapter 98 of the tariff schedule; or (2) a combination of any of the fibers and yarns listed in such U.S. note 33 and one or more fibers and yarns that are originating goods under the terms of this note. The originating fibers and yarns referred to in subdivision (A)(2) may contain up to 10 percent by weight of fibers or yarns that do not undergo an applicable change in tariff classification set out in subdivision (o) of this note. Any elastomeric yarn contained in such originating yarns referred to in subdivision (A)(2) must be formed in the territory of Colombia or of the United States, or both. (B) An apparel good of chapters 61 or 62 of the tariff schedule shall be considered to be an originating good under this note if it is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both, and if the fabric of the outer shell, exclusive of collars and cuffs where applicable, is wholly of– (1) one or more fabrics listed in U.S. note 33 to subchapter XXII of chapter 98 of the tariff schedule; or (2) one or more fabrics or knit to shape components formed in the territory of Colombia or of the United States, or both, from one or more of the yarns listed in such U.S. note 33; or (3) any combination of the fabrics referred to in subdivision (B)(1), the fabrics or knit to shape components referred to in subdivision (B)(2) or one or more fabrics or knit to shape components that are originating goods under the terms of this note. The originating fabrics referred to in subdivision (B)(3) may contain up to 10 percent by weigh tof fibers or yarns that do not undergo an applicable change in tariff classification set out in subdivision (o) of this note. Any elastomeric yarn contained in such originating yarns referred to in subdivision (B)(3) must be formed in the territory of Colombia or of the United States, or both. (C) A textile good of chapters 42, 63 or 94 of the tariff shall be considered to be an originating good if it is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both, and if the component that determines the tariff classification of the good is wholly of– (1) one or more of the fabrics listed in U.S. note 33 to subchapter XXII of chapter 98 of the tariff schedule; (2) one or more fabrics or knit to shape components formed in the territory of Colombia or of the United States, or both, from one or more of the yarns listed in such U.S. note 33; or (3) any combination of the fabrics referred to in subdivision (C)(1), the fabrics or knit to shape components referred to in subdivision (C)(2) or one ore more fabrics or knit to shape components that are originating goods under the terms of this note. The originating fabrics referred to in subdivision (C)(3) may contain up to 10 percent by weigh of fibers or yarns that do not undergo an applicable change in tariff classification set out in subdivision (o) of this note. Any elastomeric yarn contained in such originating yarns referred to in subdivision (C)(3) must be formed in the territory of Colombia or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.738 Colombia (D) An apparel good of chapters 61 or 62 shall be considered to be an originating good regardless of the origin of any visible lining fabric described in chapter rule 1 to such chapters in subdivision (o) of this note, narrow fabrics described in chapter rule 3 to such chapters in such subdivision (o), sewing thread described in chapter rule 4 to such chapters in such subdivision (o) or pocketing fabric described in chapter rule 5 to such chapters in such subdivision (o), provided that any such material is identified in U.S. note 33 to subchapter XXII of chapter 98 of the tariff schedule and the good meets all other applicable requirements for preferential treatment under this note. (o) Product-specific rules. Chapter 1. 1. A change to headings 0101 through 0106 from any other chapter. Chapter 2. 2. A change to headings 0201 through 0210 from any other chapter. Chapter 3. Chapter rule 1: Fish, crustaceans, molluscs and other aquatic invertebrates shall be deemed originating even if they were cultivated from nonoriginating fry or larvae. For purposes of this rule, the term “fry” means immature fish at a post-larval stage and includes fingerlings, parr, smolts and elvers. 1. A change to headings 0301 through 0308 from any other chapter. Chapter 4. 1. A change to headings 0401 through 0404 from any other chapter, except from subheading 1901.90. 2. A change to heading 0405 from any other chapter, except from subheadings 1901.90 or 2106.90. 3. A change to heading 0406 from any other chapter, except from subheading 1901.90. 4. A change to headings 0407 through 0410 from any other chapter. Chapter 5. 1. A change to headings 0501 through 0511 from any other chapter. Chapter 6. 1. A change to headings 0601 through 0604 from any other chapter. Chapter 7. 1. A change to headings 0701 through 0714 from any other chapter. Chapter 8. 1. A change to headings 0801 through 0814 from any other chapter. Chapter 9. 1. A change to heading 0901 from any other chapter. 2. A change to subheadings 0902.10 through 0902.40 from any other subheading. 3. A change to heading 0903 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.739 Colombia 4. (A) A change to crushed, ground, or powdered spices put up for retail sale of subheadings 0904.11 through 0910.99 from spices that are not crushed, ground, or powdered of subheadings 0904.11 through 0910.99, or from any other subheading; or (B) A change to mixtures of spices or any good of subheadings 0904.11 through 0910.99 other than crushed, ground, or powdered spices put up for retail sale from any other subheading. Chapter 10. 1. A change to headings 1001 through 1008 from any other chapter. Chapter 11. 1. A change to headings 1101 through 1104 from any other chapter. 2. A change to subheadings 1105.10 through 1105.20 from any other chapter, except from heading 0701. 3. A change to headings 1106 through 1107 from any other chapter. 4. A change to subheadings 1108.11 through 1108.12 from any other chapter. 5. A change to subheading 1108.13 from any other chapter, except from heading 0701. 6. A change to subheadings 1108.14 through 1108.20 from any other chapter. 7. A change to heading 1109 from any other chapter. Chapter 12. 1. A change to headings 1201 through 1214 from any other chapter. Chapter 13. 1. A change to headings 1301 through 1302 from any other chapter. Chapter 14. 1. A change to headings 1401 through 1404 from any other chapter. Chapter 15. 1. A change to headings 1501 through 1518 from any other chapter. 2. A change to heading 1520 from any other heading. 3. A change to headings 1521 through 1522 from any other chapter. Chapter 16. 1. A change to headings 1601 through 1603 from any other chapter. 2. A change to subheadings 1604.11 through 1604.13 from any other chapter. 3. (A) A change to tuna loins of subheading 1604.14 from any other chapter; or (B) A change to all other goods of subheading 1604.14 from any other heading, except from headings 0301 through 0304. 4. A change to subheadings 1604.15 through 1604.32 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.740 Colombia 5. A change to heading 1605 from any other chapter. Chapter 17. 1. A change to headings 1701 through 1703 from any other chapter. 2. A change to heading 1704 from any other heading. Chapter 18. 1. A change to headings 1801 through 1802 from any other chapter. 2. A change to headings 1803 through 1805 from any other heading. 3. A change to subheading 1806.10 from any other heading, provided that (1) such goods of subheading 1806.10 containing 90 percent or more by dry weight of sugar do not contain nonoriginating sugar of chapter 17, and (2) such goods of subheading 1806.10 containing less than 90 percent by dry weight of sugar do not contain more than 35 percent by weight of nonoriginating sugar of chapter 17. 4. A change to subheading 1806.20 from any other heading. 5. A change to subheadings 1806.31 through 1806.90 from any other subheading. Chapter 19. 1. A change to subheading 1901.10 from any other chapter, provided that such goods of subheading 1901.10 containing over 10 percent by weight of milk solids do not contain nonoriginating dairy goods of chapter 4. 2. A change to subheading 1901.20 from any other chapter, provided that such goods of subheading 1901.20 containing over 25 percent by weight of butterfat, not put up for retail sale, do not contain nonoriginating dairy goods of chapter 4. 3. A change to subheading 1901.90 from any other chapter, provided that goods of subheading 1901.90 containing over 10 percent by weight of milk solids do not contain nonoriginating dairy goods of chapter 4. 4. A change to headings 1902 through 1905 from any other chapter. Chapter 20. 1. A change to heading 2001 from any other chapter. 2. A change to headings 2002 through 2003 from any other chapter, except that goods that have been prepared by packing (including canning) in water, brine or natural juices (including processing incidental to packing) shall be originating only if the fresh goods were goods wholly obtained or produced entirely in the territory of Colombia or of the United States, or both. 3. A change to heading 2004 from any other chapter, except from heading 0701, and provided that goods that have been prepared by freezing (including processing incidental to freezing) shall be originating only if the fresh goods were goods wholly obtained or produced entirely in the territory of Colombia or of the United States, or both. 4. A change to heading 2005 from any other chapter, except that goods that have been prepared by packing (including canning) in water, brine or natural juices (including processing incidental to packing) shall be originating only if the fresh goods were goods wholly obtained or produced entirely in the territory of Colombia or of the United States, or both. 5. A change to headings 2006 through 2007 from any other chapter. 6. A change to subheading 2008.11 from any other chapter, except from heading 1202. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.741 Colombia 7. A change to subheading 2008.19 from any other chapter, except that nuts and seeds that have been prepared by roasting, either dry or in oil (including processing incidental to roasting), shall be originating only if the fresh nuts and seeds were goods wholly obtained or produced entirely in the territory of Colombia or of the United States, or both. 8. A change to subheadings 2008.20 through 2008.99 from any other chapter, except that goods that have been prepared by packing (including canning) in water, brine or natural juices (including processing incidental to packing) shall be originating only if the fresh goods were goods wholly obtained or produced entirely in the territory of Colombia or of the United States, or both. 9. A change to subheadings 2009.11 through 2009.39 from any other chapter, except from heading 0805. 10. A change to subheadings 2009.41 through 2009.89 from any other chapter. 11. (A) A change to subheading 2009.90 from any other chapter; or (B) A change to subheading 2009.90 from any other subheading within chapter 20, whether or not there is also a change from any other chapter, provided that a single juice ingredient, or juice ingredients from a single country other than Colombia or the United States constitute in single strength form no more than 60 percent by volume of the good. Chapter 21. 1. A change to headings 2101 through 2102 from any other chapter. 2. A change to subheading 2103.10 from any other chapter. 3. A change to subheading 2103.20 from any other chapter, provided that tomato ketchup of subheading 2103.20 does not contain nonoriginating goods from subheading 2002.90. 4. A change to subheading 2103.30 from any other chapter. 5. A change to subheading 2103.90 from any other heading. 6. A change to heading 2104 from any other heading. 7. A change to heading 2105 from any other heading, except from chapter 4 or from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90. 8. A change to concentrated juice of any single fruit or vegetable fortified with vitamins or minerals of subheading 2106.90 from any other chapter, except from headings 0805 or 2009 or subheading 2202.99. 9. A change to mixtures of juices fortified with vitamins or minerals, of subheading 2106.90: (A) from any other chapter, except from headings 0805 or 2009 or mixtures of juices of subheading 2202.99; or (B) from any other subheading within chapter 21, heading 2009, or mixtures of juices of subheading 2202.99, whether or not there is also a change from any other chapter, provided that the juice of a single fruit or vegetable, or juice ingredients from a single country other than Colombia or the United States constitute in single strength form no more than 60 percent by volume of the good. 10. A change to compound alcoholic preparations of subheading 2106.90 from any other subheading, except from headings 2203 through 2209. 11. A change to sugar syrups of subheading 2106.90 from any other chapter, except from chapter 17. 12. A change to goods containing over 10 percent by weight of milk solids of subheading 2106.90 from any other chapter, except from chapter 4 or from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90. 13. A change to other goods of heading 2106 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.742 Colombia Chapter 22. 1. A change to heading 2201 from any other chapter. 2. A change to subheading 2202.10 from any other chapter. 3. A change to subheading 2202.91 from any other chapter. 4. A change to juice of any single fruit or vegetable fortified with vitamins or minerals, of subheading 2202.99, from any other chapter, except from heading 0805 or 2009 or from juice concentrates of subheading 2106.90; 5. A change to mixtures of juices fortified with vitamins or minerals, of subheading 2202.99: (A) from any other chapter, except from heading 08.05 or 2009 or from mixtures of juices of subheading 2106.90; or (B) from any other subheading within chapter 22, heading 2009, or mixtures of juices of subheading 2106.90, whether or not there is also a change from any other chapter, provided that the juice of a single fruit or vegetable, or juice ingredients from a single country other than Colombia or the United States, constitute in single strength form no more than 60 percent by volume of the good; 6. A change to beverages containing milk of subheading 2202.99 from any other chapter, except from chapter 4 or from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90; or 6A. A change to all other goods of subheading 2202.99 from any other chapter. 7. A change to headings 2203 through 2208 from any other chapter, except from compound alcoholic preparations of subheading 2106.90. 8. A change to heading 2209 from any other heading. Chapter 23. 1. A change to headings 2301 through 2308 from any other chapter. 2. A change to subheading 2309.10 from any other heading. 3. A change to subheading 2309.90 from any other heading, except from chapter 4 or subheading 1901.90. Chapter 24. 1. A change to heading 2401 from any other chapter. 2. A change to subheading 2402.10 from any other heading. 3. A change to subheadings 2402.20 through 2402.90 from any other chapter or from wrapper tobacco not threshed or similarly processed of heading 2401 or from homogenized or reconstituted tobacco suitable for use as wrapper tobacco of heading 2403. 4. (A) A change to homogenized or reconstituted tobacco for use as cigar wrapper of subheading 2403.91 from any other heading; or (B) A change to all other goods of heading 2403 from any other chapter. Chapter 25. 1. A change to headings 2501 through 2516 from any other heading. 2. A change to subheadings 2517.10 through 2517.20 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.743 Colombia 3. A change to subheading 2517.30 from any other subheading. 4. A change to subheadings 2517.41 through 2517.49 from any other heading. 5. A change to headings 2518 through 2522 from any other heading. 6. A change to heading 2523 from any other chapter. 7. A change to headings 2524 through 2530 from any other heading. Chapter 26. 1. A change to headings 2601 through 2621 from any other heading. Chapter 27 1. A change to headings 2701 through 2709 from any other heading. Heading rule: For purposes of heading 2710, the following processes confer origin: (a) Atmospheric distillation: A separation process in which petroleum oils are converted, in a distillation tower, into fractions according to boiling point and the vapor then condensed into different liquefied fractions. (b) Vacuum distillation: Distillation at a pressure below atmospheric but not so low that it would be classed as molecular distillation. 2. A change to subheadings 2707.10 through 2707.99 from any other subheading, provided that the good resulting from such change is the product of a chemical reaction. 3. (A) A change to any good of subheading 2710.12 from any other good of subheadings 2710.12 through 2710.99, provided that the good resulting from such change is the product of a chemical reaction, atmospheric distillation or vacuum distillation; or (B) A change to subheading 2710.12 from any other heading, except from heading 2207. 4. (A) A change to any good of subheading 2710.19 through 2710.20 from any other good of subheading 2710.12 through 2710.99, provided that the good resulting from such change is the product of a chemical reaction, atmospheric distillation or vacuum distillation; or (B) A change to Fuel Oil No. 6 of subheading 2710.19 from any other good of subheading 2710.19; or (C) A change to all other goods of subheading 2710.19 through 2710.20 from any other heading, except from heading 2207. 5. (A) A change to any good of subheadings 2710.91 through 2710.99 from any other good of subheadings 2710.12 through 2710.99, provided that the good resulting from such change is the product of a chemical reaction, atmospheric distillation or vacuum distillation; or (B) A change to subheadings 2710.91 through 2710.99 from any other heading, except from heading 2207. 6. A change to subheading 2711.11 from any other subheading, except from subheading 2711.21. 7. A change to subheadings 2711.12 through 2711.19 from any other subheading, except from subheading 2711.29. 8. A change to subheading 2711.21 from any other subheading, except from subheading 2711.11. 9. A change to subheading 2711.29 from any other subheading, except from subheadings 2711.12 through 2711.21. 10. A change to headings 2712 through 2714 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.744 Colombia 11. A change to heading 2715 from any other heading, except from heading 2714 or subheading 2713.20. 12. A change to heading 2716 from any other heading. Chapter 28. 1. A change to subheadings 2801.10 through 2801.30 from any other subheading. 2. A change to headings 2802 through 2803 from any other heading. 3. A change to subheadings 2804.10 through 2806.20 from any other subheading. 4. A change to headings 2807 through 2808 from any other heading. 5. A change to subheadings 2809.10 through 2809.20 from any other subheading. 6. A change to heading 2810 from any other heading. 7. A change to subheadings 2811.11 through 2816.40 from any other subheading. 8. A change to heading 2817 from any other heading. 9. A change to subheadings 2818.10 through 2821.20 from any other subheading. 10. A change to headings 2822 through 2823 from any other heading. 11. A change to subheadings 2824.10 through 2837.20 from any other subheading. 12. [Rule deleted.] 13. A change to subheadings 2839.11 through 2846.90 from any other subheading. 14. A change to heading 2847 from any other heading. 15. A change to subheadings 2849.10 through 2849.90 from any other subheading. 16. A change to headings 2850 through 2853 from any other heading. Chapter 29. 1. A change to subheadings 2901.10 through 2910.90 from any other subheading. 2. A change to heading 2911 from any other heading. 3. A change to subheadings 2912.11 through 2912.60 from any other subheading. 4. A change to heading 2913 from any other heading. 5. A change to subheadings 2914.11 through 2918.99 from any other subheading. 6. A change to heading 2919 from any other heading. 7. A change to subheadings 2920.11 through 2926.90 from any other subheading. 8. A change to headings 2927 through 2928 from any other heading. 9. A change to subheadings 2929.10 through 2929.90 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.745 Colombia 10. (A) A change to ethyl isopropyl thionocarbamates of subheading 2930.20 from any other heading; or (B) A change to all other goods of subheading 2930.20 from any other subheading. 11. A change to subheadings 2930.30 through 2930.90 from any other subheading. 12. A change to heading 2931 from any other heading. 13. A change to subheadings 2932.11 through 2934.99 from any other subheading. 14. A change to heading 2935 from any other heading. 15. A change to subheadings 2936.21 through 2936.29 from any other subheading. 15A. (A) A change to unmixed provitamins of subheading 2936.90 from any other good of subheading 2936.90 or from any other subheading; or (B) A change to any other good of subheading 2936.90 from unmixed provitamins of subheading 2936.90 or from any other subheading. 15B. A change to subheading 2937.11 through 2939.80 from any other subheading. 16. A change to heading 2940 from any other heading. 17. A change to subheadings 2941.10 through 2941.90 from any other subheading. 18. A change to heading 2942 from any other heading. Chapter 30. 1. A change to subheadings 3001.20 through 3001.90 from any other subheading. 2. A change to subheadings 3002.11 through 3002.19 from any other subheading outside that group. 3. A change to subheadings 3002.20 through 3003.39 from any other subheading. 4. A change to subheadings 3003.41 through 3003.49 from any other subheading outside that group. 5. A change to subheadings 3003.60 through 3003.90 from any other subheading outside that group. 6. A change to heading 3004 from any other heading, provided that the change in heading does not result exclusively from packaging for retail sale. 7. A change to subheadings 3005.10 through 3006.40 from any other subheading. 8. A change to subheading 3006.50 from any other subheading, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method; or (B) 45 percent under the build-down method. 9. A change to subheadings 3006.60 through 3006.92 from any other subheading. Chapter 31. 1. A change to heading 3101 from any other heading. 2. A change to subheadings 3102.10 through 3102.90 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.746 Colombia 3. A change to subheadings 3103.11 through 3103.19 from any other subheading outside that group. 4. A change to subheadings 3103.90 through 3105.90 from any other subheading. Chapter 32. 1. A change to subheadings 3201.10 through 3202.90 from any other subheading. 2. A change to heading 3203 from any other heading. 3. A change to subheadings 3204.11 through 3204.90 from any other subheading. 4. A change to heading 3205 from any other chapter. 5. A change to subheadings 3206.11 through 3206.50 from any other subheading. 6. A change to headings 3207 through 3212 from any other chapter. 7. A change to headings 3213 through 3214 from any other heading. 8. A change to heading 3215 from any other chapter. Chapter 33. 1. A change to subheadings 3301.12 through 3301.90 from any other subheading. 2. A change to heading 3302 from any other heading, except from heading 2207. 3. A change to heading 3303 from any other heading. 4. A change to subheadings 3304.10 through 3307.90 from any other subheading. Chapter 34. 1. A change to heading 3401 from any other heading. 2. A change to subheadings 3402.11 through 3402.19 from any other subheading. 3. A change to subheading 3402.20 from any other subheading, except from subheading 3402.90. 4. A change to subheading 3402.90 from any other subheading. 5. A change to subheadings 3403.11 through 3403.19 from any other subheading, except from headings 2710 or 2712. 6. A change to subheadings 3403.91 through 3403.99 from any other subheading. 7. A change to subheadings 3404.20 through 3405.90 from any other subheading. 8. A change to headings 3406 through 3407 from any other heading. Chapter 35. 1. A change to subheadings 3501.10 through 3501.90 from any other subheading. 2. A change to subheadings 3502.11 through 3502.19 from any other subheading outside that group, except from heading 0407. 3. A change to subheadings 3502.20 through 3502.90 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.747 Colombia 4. A change to headings 3503 through 3504 from any other heading. 5. A change to subheading 3505.10 from any other subheading. 6. A change to subheading 3505.20 from any other heading. 7. A change to heading 3506 from any other heading. 8. A change to subheadings 3507.10 through 3507.90 from any other subheading. Chapter 36. 1. A change to headings 3601 through 3606 from any other heading. Chapter 37. 1. A change to headings 3701 through 3703 from any other heading outside that group. 2. A change to headings 3704 through 3706 from any other heading. 3. A change to subheadings 3707.10 through 3707.90 from any other subheading. Chapter 38. 1. A change to subheadings 3801.10 through 3807.00 from any other heading. 2. A change to subheadings 3808.52 through 3808.59 from any other subheading outside that group, provided that not less than 50 percent by weight of the active ingredient or ingredients are originating. 3. A change to subheadings 3808.61 through 3808.91 from any other subheading outside that group, provided that not less than 50 percent by weight of the active ingredient or ingredients are originating. 4. A change to subheadings 3808.92 through 3808.99 from any other subheading, provided that not less than 50 percent by weight of the active ingredient or ingredients are originating. 5. A change to subheadings 3809.10 through 3824.99 from any other heading. 6. A change to heading 3825 from any other chapter, except from chapters 28 through 37, 40 or 90. 7. A change to heading 3826 from any other heading. Chapter 39 1. A change to headings 3901 through 3915 from any other heading, provided that the originating polymer content is no less than 50 percent by weight of the total polymer content. 2. A change to subheadings 3916.10 through 3917.31 from any other subheading. 3. A change to subheadings 3917.32 through 3917.33 from any other subheading outside that group. 4. A change to subheadings 3917.39 through 3918.90 from any other subheading. 5. (A) A change to subheadings 3919.10 through 3919.90 from any other subheading outside that group; or (B) A change to subheadings 3919.10 through 3919.90 from any other subheading provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.748 Colombia (2) 45 percent under the build-down method. 6. (A) A change to subheadings 3920.10 through 3920.99 from any other subheading; or (B) A change to vulcanized fibre of subheading 3920.79 from any other good of subheading 3920.79 or from any other subheading; or (C) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 7. A change to subheadings 3921.11 through 3921.90 from any other subheading. 8. A change to headings 3922 through 3926 from any other heading. Chapter 40. 1. (A) A change to subheadings 4001.10 through 4001.30 from any other chapter; or (B) A change to subheadings 4001.10 through 4001.30 from any other subheading, provided that there is a regional value content of not less than 30 percent under the build-down method. 2. (A) A change to subheadings 4002.11 through 4002.70 from any other heading, except from heading 4001; or (B) A change to subheadings 4002.11 through 4002.70 from heading 4001 or from any other heading, provided that there is a regional value content of not less than 30 percent under the build-down method. 3. A change to subheading 4002.80 from any other subheading. 4. A change to subheadings 4002.91 through 4002.99 from any other heading. 5. (A) A change to headings 4003 through 4004 from any other heading, except from heading 4001; or (B) A change to headings 4003 through 4004 from heading 4001 or from any other heading, provided that there is a regional value content of not less than 30 percent under the build-down method. 6. A change to headings 4005 through 4017 from any other heading. Chapter 41. 1. (A) A change to hides or skins of heading 4101 that have undergone a tanning (including a pre-tanning) process that is reversible from any other good of heading 4101 or from any other chapter; or (B) A change to any other good of heading 4101 from any other chapter. 2. (A) A change to hides or skins of heading 4102 that have undergone a tanning (including a pre-tanning) process that is reversible from any other good of heading 4102 or from any other chapter; or (B) A change to any other good of heading 4102 from any other chapter. 3. (A) A change to hides or skins of heading 4103 that have undergone a tanning (including a pre-tanning) process that is reversible from any other good of heading 4103 or from any other chapter; or (B) A change to any other good of heading 4103 from any other chapter. 4. A change to subheadings 4104.11 through 4104.49 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.749 Colombia 5. (A) A change to heading 4105 from any other heading, except from hides or skins of heading 4102 that have undergone a tanning (including a pre-tanning) process that is reversible, or from heading 4112; or (B) A change to heading 4105 from wet blues of subheading 4105.10. 6. (A) A change to heading 4106 from any other heading, except from hides or skins of heading 4103 that have undergone a tanning (including a pre-tanning) process that is reversible, or from heading 4113; or (B) A change to heading 4106 from wet blues of subheadings 4106.21, 4106.31 or 4106.91. 7. A change to heading 4107 from any other heading. 8. (A) A change to heading 4112 from any other heading, except from hides or skins of heading 4102 that have undergone a tanning (including a pre-tanning) process that is reversible, or from heading 4105; or (B) A change to heading 4112 from wet blues of subheading 4105.10. 9. (A) A change to heading 4113 from any other heading except from hides or skins of heading 4103 that have undergone a tanning (including a pre-tanning) process that is reversible, or from heading 4106; or (B) A change to heading 4113 from wet blues of subheadings 4106.21, 4106.31 or 4106.91. 10. A change to subheadings 4114.10 through 4115.20 from any other subheading. Chapter 42. 1. A change to heading 4201 from any other heading. 2. A change to subheading 4202.11 from any other chapter. 3. A change to goods of subheading 4202.12 with an outer surface of textile materials from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 4. A change to goods of subheading 4202.12 with an outer surface of plastic from any other heading. 5. A change to subheadings 4202.19 through 4202.21 from any other chapter. 6. A change to goods of subheading 4202.22 with an outer surface of textile materials from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 7. A change to goods of subheading 4202.22 with an outer surface of plastic sheeting from any other heading. 8. A change to subheadings 4202.29 through 4202.31 from any other chapter. 9. A change to goods of subheading 4202.32 with an outer surface of textile materials from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 10. A change to goods of subheading 4202.32 with an outer surface of plastic sheeting from any other heading. 11. A change to subheadings 4202.39 through 4202.91 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.750 Colombia 12. A change to goods of subheading 4202.92 with an outer surface of textile materials from any other chapter, except from headings 5407, 5408 or 5512 through 5516 or tariff items 5903.10.15, 5903.10.18, 5903.10.20, 5903.10.25, 5903.20.15, 5903.20.18, 5903.20.20, 5903.20.25, 5903.90.15, 5903.90.18, 5903.90.20, 5903.90.25, 5906.99.20, 5906.99.25, 5907.00.05, 5907.00.15 or 5907.00.60. 13. A change to goods of subheading 4202.92 with an outer surface of plastic sheeting from any heading. 14. A change to subheading 4202.99 from any other chapter. 15. A change to subheadings 4203.10 through 4203.29 from any other chapter. 16. A change to subheadings 4203.30 through 4203.40 from any other heading. 17. A change to headings 4205 through 4206 from any other heading. Chapter 43. 1. A change to heading 4301 from any other chapter. 2. A change to headings 4302 through 4304 from any other heading. Chapter 44. A change to headings 4401 through 4421 from any other heading. Chapter 45. 1. A change to headings 4501 through 4504 from any other heading. Chapter 46. 1. A change to heading 4601 from any other chapter. 2. A change to heading 4602 from any other heading. Chapter 47. 1. A change to headings 4701 through 4707 from any other heading. Chapter 48. 1. A change to headings 4801 through 4807 from any other chapter. 2. A change to headings 4808 through 4811 from any other heading. 3. A change to headings 4812 through 4817 from any other heading outside that group. 4. A change to subheadings 4818.10 through 4818.30 from any other heading, except from heading 4803. 5. A change to subheadings 4818.50 through 4818.90 from any other heading. 6. A change to headings 4819 through 4822 from any heading outside that group. 7. A change to heading 4823 from any other heading. Chapter 49. 1. A change to headings 4901 through 4911 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.751 Colombia Chapter 50. 1. A change to headings 5001 through 5003 from any other chapter. 2. A change to headings 5004 through 5006 from any heading outside that group. 3. A change to heading 5007 from any other heading. Chapter 51. 1. A change to headings 5101 through 5105 from any other chapter. 2. A change to headings 5106 through 5110 from any heading outside that group. 3. A change to headings 5111 through 5113 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5404 or headings 5509 through 5510. Chapter 52. 1. A change to headings 5201 through 5207 from any other chapter, except from headings 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5405 or heading 5501 through 5507. 2. A change to headings 5208 through 5212 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5404 or headings 5509 through 5510. Chapter 53. 1. A change to headings 5301 through 5305 from any other chapter. 2. A change to headings 5306 through 5308 from any heading outside that group. 3. A change to heading 5309 from any other heading, except from headings 5307 through 5308. 4. A change to headings 5310 through 5311 from any heading outside that group, except from headings 5307 through 5308. Chapter 54. 1. A change to headings 5401 through 5406 from any other chapter, except from headings 5201 through 5203 or 5501 through 5507. 2. A change to tariff items 5407.61.11, 5407.61.21 or 5407.61.91 from tariff items 5402.47.10 or 5402.52.10 or from any other heading, except from headings 5106 through 5110, 5205 through 5206 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5509 through 5510. 3. A change to any other tariff item of heading 5407 from any other heading, except from headings 5106 through 5110, 5205 through 5206 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5509 through 5510. 4. A change to heading 5408 from any other heading, except from headings 5106 through 5110, 5205 through 5206 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5407 or headings 5509 through 5510. Chapter 55. 1. A change to headings 5501 through 5511 from any other chapter, except from headings 5201 through 5203 or 5401 through 5402 or subheadings 5403.33 through 5403.39 or 5403.42 through heading 5405. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.752 Colombia 2. A change to headings 5512 through 5516 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5404 or headings 5509 through 5510. Chapter 56. 1. A change to headings 5601 through 5609 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or chapter 55. Chapter 57. 1. A change to headings 5701 through 5705 from any other chapter, except from headings 5106 through 5113, 5204 through 5212 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516. Chapter 58. 1. A change to subheadings 5801.10 through 5806.10 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or chapter 55. 2. A change to subheading 5806.20 from any other chapter, except from headings 5208 through 5212, 5407 through 5408 or 5512 through 5516. 3. A change to subheadings 5806.31 through 5811.00 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or chapter 55. Chapter 59. 1. A change to heading 5901 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5307 through 5308, 5310 through 5311, 5407 through 5408 or 5512 through 5516. 2. A change to heading 5902 from any other heading, except from headings 5106 through 5113, 5204 through 5212, 5306 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or chapter 55. 3. A change to headings 5903 through 5908 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5307 through 5308, 5310 through 5311, 5407 through 5408 or 5512 through 5516. 4. A change to heading 5909 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408, or headings 5512 through 5516. 5. A change to heading 5910 from any other heading, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or chapter 55. 6. A change to heading 5911 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5307 through 5308, 5310 through 5311, 5407 through 5408 or 5512 through 5516. Chapter 60. 1. A change to heading 6001 from any other chapter, except from headings 5106 through 5113, chapter 52, headings 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or chapter 55. 2. A change to heading 6002 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.753 Colombia 3. A change to headings 6003 through 6006 from any other chapter, except from headings 5106 through 5113, chapter 52, headings 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or chapter 55. Chapter 61. Chapter rule 1: Except for fabrics classified under tariff item 5408.22.10, 5408.23.11, 5408.23.21 or 5408.24.10, the fabrics identified in the following headings and subheadings, when used as visible lining material in certain men’s and women’s suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers and similar articles, must be both formed from yarn and finished in the territory of Colombia or of the United States, or both: 5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.35 through 6005.44 or 6006.10 through 6006.44. Chapter rule 2: For purposes of determining whether a good of this chapter is originating, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. If the rule requires that the good must also satisfy the tariff change requirements for visible lining fabrics listed in chapter rule 1 for this chapter, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings. Chapter rule 3: Notwithstanding chapter rule 2 for this chapter, a good of this chapter containing fabrics of subheading 5806.20 or heading 6002 shall be considered originating only if such fabrics are both formed from yarn and finished in the territory of Colombia or of the United States, or both. Chapter rule 4: Notwithstanding chapter rule 2 for this chapter, a good of this chapter containing sewing thread of headings 5204 or 5401 shall be considered originating only if such sewing thread is both formed and finished in the territory of Colombia or of the United States, or both. Chapter rule 5: Notwithstanding chapter rule 2 for this chapter, if a good of this chapter contains a pocket or pockets, the pocket bag fabric must be formed and finished in the territory of Colombia or of the United States, or both, from yarn wholly formed in Colombia or of the United States, or both. 1. A change to subheadings 6101.10 through 6101.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 2. A change to subheadings 6102.10 through 6102.30 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheadings5403.33 through 5403.39, 5403.42 through heading 5408, headings 5508 through 5516 or 6001 through 6006, provided that: (1) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (2) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 3. A change to subheading 6102.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.754 Colombia 4. A change to tariff items 6103.10.70 or 6103.10.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 5. A change to any other good of subheading 6103.10 from any other chapter, exceptfrom headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310through 5311, 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42through heading 5408, headings 5508 through 5516, or 6001 through 6006,provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 6. [Rule deleted.] 7. A change to any other tariff item of subheading 6103.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.20, 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 8. A change to subheadings 6103.22 through 6103.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) with respect to a garment described in heading 6101 or a jacket or a blazer described in heading 6103, of wool, fine animal hair, cotton, or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 9. A change to subheadings 6103.31 through 6103.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 10. A change to tariff items 6103.39.50 or 6103.39.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 11. A change to any other tariff item of subheading 6103.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.755 Colombia 12. A change to subheadings 6103.41 through 6103.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 13. A change to subheading 6104.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 14. A change to tariff items 6104.19.40 or 6104.19.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 15. A change to any other tariff item of subheading 6104.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 16. A change to subheadings 6104.22 through 6104.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) with respect to a garment described in heading 6102, a jacket or a blazer described in heading 6104, or a skirt described in heading 6104, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 17. A change to subheadings 6104.31 through 6104.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 18. A change to tariff item 6104.39.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 19. A change to any other tariff item of subheading 6104.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.756 Colombia (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 20. A change to subheadings 6104.41 through 6104.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 21. A change to subheadings 6104.51 through 6104.53 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 22. A change to tariff items 6104.59.40 or 6104.59.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 23. A change to any other tariff item of subheading 6104.59 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. 24. A change to subheadings 6104.61 through 6104.69 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 25. A change to headings 6105 through 6111 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 26. A change to subheadings 6112.11 through 6112.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 27. A change to subheading 6112.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) with respect to a garment described in headings 6101, 6102, 6201 or 6202, of wool, fine animal hair, cotton or man-made fibers, imported as part of a ski-suit of this subheading, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.757 Colombia 28. A change to subheadings 6112.31 through 6112.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 29. A change to headings 6113 through 6117 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. Chapter 62. Chapter rule 1: Except for fabrics classified under tariff items 5408.22.10, 5408.23.11, 5408.23.21 or 5408.24.10, the fabrics identified in the following headings and subheadings, when used as visible lining material in certain men’s and women’s suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers and similar articles, must be both formed from yarn and finished in the territory of Colombia or of the United States, or both: 5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.35 through 6005.44 or 6006.10 through 6006.44. Chapter rule 2: For purposes of determining whether a good of this chapter is originating, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. If the rule requires that the good must also satisfy the tariff change requirements for visible lining fabrics listed in chapter rule 1 for this chapter, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings. Chapter rule 3: Notwithstanding chapter rule 2 for this chapter, a good of this chapter, other than a good of subheading 6212.10, containing fabrics of heading 6002 or subheading 5806.20 shall be considered originating only if such fabrics are both formed from yarn and finished in the territory of Colombia or of the United States, or both. Chapter rule 4: Notwithstanding chapter rule 2 for this chapter, a good of this chapter containing sewing thread of headings 5204 or 5401 shall be considered originating only if such sewing thread is both formed and finished in the territory of Colombia or of the United States, or both. Chapter rule 5: Notwithstanding chapter rule 2 for this chapter, if a good of this chapter contains a pocket or pockets, the pocket bag fabric must be formed and finished in the territory of Colombia or of the United States, or both, from yarn wholly formed in Colombia or of the United States, or both. 1. A change to subheadings 6201.11 through 6201.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 2. A change to subheading 6201.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 3. A change to subheadings 6201.91 through 6201.93 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through 5408, or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.758 Colombia (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 4. A change to subheading 6201.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 5. A change to subheadings 6202.11 through 6202.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 6. A change to subheading 6202.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 7. A change to subheadings 6202.91 through 6202.93 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 8. A change to subheading 6202.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 9. A change to subheadings 6203.11 through 6203.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheading 5403.33 through 5403.39, 5403.42 through heading 5408, headings 5508 through 5516, 5801 through 5802, or 6001through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembledin the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy therequirements of chapter rule 1 for chapter 62. 10. [(1)] A change to tariff item 6203.19.50 or 6203.19.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310through 5311, 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, headings 5508 through 5516, 5801 through 5802, or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn orotherwise assembled in the territory of Colombia or of the United States, or both;or [(2)] A change to any other tariff item of subheading 6203.19 from any other chapter,except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308,5310 through 5311, 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, headings 5508 through 5516, 5801 through 5802,or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembledin the territory of Colombia or of the United States, or both, and <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.759 Colombia (B) any visible lining material contained in the apparel article must satisfy therequirements of chapter rule 1 for chapter 62. 11. A change to subheadings 6203.22 through 6203.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, headings 5508 through 5516, 5801 through 5802, or 6001through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembledin the territory of Colombia or of the United States, or both; and (B) with respect to a garment described in heading 6201 or a jacket or a blazer described in heading 6203, of wool, fine animal hair, cotton, or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 12. A change to subheadings 6202.91 through 6202.93 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.20, 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 13. A change to subheading 6202.99 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 14. A change to subheadings 6203.31 through 6203.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 15. A change to tariff items 6203.39.50 or 6203.39.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 16. A change to any other tariff item of subheading 6203.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 17. A change to subheadings 6203.41 through 6203.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 18. A change to subheadings 6204.11 through 6204.13 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.760 Colombia (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 19. A change to tariff items 6204.19.40 or 6204.19.80 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 20. A change to any other tariff item of subheading 6204.19 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 21. A change to subheadings 6204.21 through 6204.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) with respect to a garment described in heading 6202, a jacket or a blazer described in heading 6204, or a skirt described in heading 6204, of wool, fine animal hair, cotton, or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 22. A change to subheadings 6204.31 through 6204.33 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 23. A change to tariff items 6204.39.20 or 6204.39.60 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 24. A change to any other tariff item of subheading 6204.39 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 25. A change to subheadings 6204.41 through 6204.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.761 Colombia 26. A change to subheadings 6204.51 through 6204.53 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 27. A change to tariff item 6204.59.40 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 28. A change to any other tariff item of subheading 6204.59 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 29. A change to subheadings 6204.61 through 6204.69 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 30. A change to subheadings 6205.20 through 6205.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 31. A change to headings 6206 through 6210 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 32. A change to subheadings 6211.11 through 6211.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 33. A change to subheading 6211.20 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both, and (B) with respect to a garment described in headings 6101, 6102, 6201 or 6202, of wool, fine animal hair, cotton or man-made fibers, imported as part of a ski-suit of this subheading, any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 62. 34. A change to subheadings 6211.32 through 6211.49 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.762 Colombia 35. A change to subheading 6212.10 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 36. A change to subheadings 6212.20 through 6212.90 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 37. A change to headings 6213 through 6217 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. Chapter 63. Chapter rule 1: For purposes of determining whether a good of this chapter is originating, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. Chapter rule 2: Notwithstanding chapter rule 1 for this chapter, a good of this chapter containing sewing thread of headings 5204 or 5401 shall be considered originating only if such sewing thread is wholly formed in the territory of Colombia or of the United States, or both. 1. A change to headings 6301 through 6302 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 2. A change to tariff item 6303.92.10 from tariff items 5402.47.10 or 5402.52.10, or any other chapter, except from headings 5106 through 5113, 5204 through 52.12, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 3. A change to any other tariff item of heading 6303 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 4. A change to headings 6304 through 6305 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6006 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 5. A change to heading 6306 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802, 5903 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 6. A change to headings 6307 through 6308 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. 7. A change to 6309 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.763 Colombia 8. A change to heading 6310 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.33 through 5403.39 or 5403.42 through heading 5408, or headingss 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. Chapter 64. 1. A change to subheading 6401.10 or tariff items 6401.92.90, 6401.99.10, 6401.99.30, 6401.99.60, 6401.99.90, 6402.91.50, 6402.91.80, 6402.91.90, 6402.99.08, 6402.99.16, 6402.99.19, 6402.99.80, 6402.99.90, 6404.11.90, or 6404.19.20 from any other heading outside headings 6401 through 6405, except from subheading 6406.10, provided that there is a regional value content of not less than 55 percent under the build-up method. 2. A change to all other goods of headings 6401 through 6405 from any other subheading, provided that there is a regional value content of not less than 20 percent under the build-up method. 3. A change to subheadings 6406.10 through 6406.90 from any other subheading. Chapter 65. 1. A change to heading 6501 from any other chapter. 2. A change to heading 6502 from any other chapter, except from toquilla straw of subheading 1401.90 and heading 4601. 3. [Rule deleted.] 4. A change to heading 6504 from any other heading, except from toquilla straw of subheading 1401.90 and heading 4601, or headings 6502 through 6507. 5. A change to headings 6505 through 6506 from any other heading, except from headings 6504 through 6507 6. A change to heading 6507 from any other heading. Chapter 66. 1. A change to heading 6601 from any other heading. 2. A change to heading 6602 from any other heading. 3. A change to heading 6603 from any other chapter. Chapter 67. 1. (A) A change to heading 6701 from any other heading; or (B) A change to articles of feathers or down of heading 6701 from any other product, including a product in that heading. 2. A change to headings 6702 through 6704 from any other heading. Chapter 68. 1. A change to headings 6801 through 6811 from any other heading. 2. A change to subheadings 6812.80 through 6812.91 from any other subheading. 3. A change to subheadings 6812.92 through 6812.93 from any other subheading outside that group. 4. A change to subheading 6812.99 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.764 Colombia 5. A change to headings 6813 through 6814 from any other heading. 6. A change to subheadings 6815.10 through 6815.99 from any other subheading. Chapter 69. 1. A change to headings 6901 through 6914 from any other chapter. Chapter 70. 1. A change to heading 7001 from any other heading. 2. A change to subheading 7002.10 from any other heading. 3. A change to subheading 7002.20 from any other chapter. 4. A change to subheading 7002.31 from any other heading. 5. A change to subheadings 7002.32 through 7002.39 from any other chapter. 6. A change to headings 7003 through 7006 from any other heading outside that group. 7. A change to subheading 7007.11 from any other heading. 8. A change to subheading 7007.19 from any other heading, except from headings 7003 through 7007. 9. A change to subheading 7007.21 from any other heading. 10. A change to subheading 7007.29 from any other heading, except from headings 7003 through 7007. 11. A change to heading 7008 from any other heading. 12. (A) A change to subheading 7009.10 from any other heading; or (B) No change in tariff classification to such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. 13. A change to subheadings 7009.91 through 7018.90 from any other heading outsidethat group, except from headings 7007 through 7008, or glass inners for vacuumflasks or other vacuum vessels of heading 7020. 14. A change to heading 7019 from any other heading. 15. A change to heading 7020 from any other heading. Chapter 71. 1. A change to heading 7101 from any other heading. 2. A change to headings 7102 through 7103 from any other chapter. 3. A change to headings 7104 through 7105 from any other heading. 4. A change to headings 7106 through 7108 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.765 Colombia 5. A change to heading 7109 from any other heading. 6. A change to headings 7110 through 7111 from any other chapter. 7. A change to heading 7112 from any other heading. 8. (A) A change to heading 7113 from any other heading, except from heading 7116; or (B) No change in tariff classification to such heading is required, provided that there is a regional value content of not less than: (1) 55 percent under the build-up method; or (2) 65 percent under the build-down method. 9. A change to headings 7114 through 7115 from any other heading. 10. A change to heading 7116 from any other heading, except from heading 7113. 11. A change to headings 7117 through 7118 from any other heading. Chapter 72. 1. A change to headings 7201 through 7205 from any other chapter. 2. A change to headings 7206 through 7207 from any heading outside that group. 3. A change to headings 7208 through 7229 from any other heading. Chapter 73. 1. (A) A change to headings 7301 through 7307 from any other chapter; or (B) A change to a good of subheading 7304.41 having an external diameter of less than 19 mm from subheading 7304.49. 2. A change to heading 7308 from any other heading, except for changes resulting from the following processes performed on angles, shapes or sections of heading 7216: (A) drilling, punching, notching, cutting, cambering or sweeping, whether performed individually or in combination; (B) adding attachments or weldments for composite construction; (C) adding attachments for handling purposes; (D) adding weldments, connectors or attachments to H- sections or I-sections; provided that the maximum dimension of the weldments, connectors or attachments is not greater than the dimension between the inner surfaces of the flanges of the H-sections or I-sections; (E) painting, galvanizing or otherwise coating; or (F) adding a simple base plate without stiffening elements, individually or in combination with drilling, punching, notching or cutting, to create an article suitable as a column. 3. A change to headings 7309 through 7311 from any other heading outside that group. 4. A change to headings 7312 through 7314 from any other heading. 5. (A) A change to subheadings 7315.11 through 7315.12 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.766 Colombia (B) A change to subheadings 7315.11 through 7315.12 from subheading 7315.19, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 6. A change to subheading 7315.19 from any other heading. 7. (A) A change to subheadings 7315.20 through 7315.89 from any other heading; or (B) A change to subheadings 7315.20 through 7315.89 from subheading 7315.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 8. A change to subheading 7315.90 from any other heading. 9. A change to heading 7316 from any other heading, except from headings 7312 or 7315. 10. A change to headings 7317 through 7318 from any heading outside that group. 11. A change to headings 7319 through 7320 from any other heading. 12. (A) A change to subheading 7321.11 from any other subheading, except cooking chambers, whether or not assembled, the upper panels, whether or not with controls or burners or door assemblies, which includes more than one of the following components: inside panel, external panel, window or isolation of subheading 7321.90; or (B) A change to subheading 7321.11 from subheading 7321.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 13. (A) A change to subheadings 7321.12 through 7321.89 from any other heading; or (B) A change to subheadings 7321.12 through 7321.89 from subheading 7321.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 14. (A) A change to subheading 7321.90 from any other heading, or (B) No change in tariff classification to such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 15. A change to headings 7322 through 7323 from any heading outside that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.767 Colombia 16. (A) A change to subheadings 7324.10 through 7324.29 from any other heading; or (B) No change in tariff classification to such subheadings is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 17. A change to subheading 7324.90 from any other heading. 18. A change to subheadings 7325.10 through 7326.20 from any subheading outside that group. 19. A change to subheading 7326.90 from any other heading, except from heading 7325. Chapter 74. 1. A change to headings 7401 through 7403 from any other heading. 2. No change in tariff classification to heading 7404 is required, provided that there is regional value content of not less than: (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 3. A change to headings 7405 through 7407 from any other heading. 4. A change to heading 7408 from any other heading, except from heading 7407. 5. A change to heading 7409 from any other heading. 6. A change to heading 7410 from any other heading, except from plate, sheet or strip of heading 7409 of a thickness less than 5 mm. 7. A change to headings 7411 through 7419 from any other heading. Chapter 75. 1. A change to headings 7501 through 7505 from any other heading. 2. (A) A change to heading 7506 from any other heading; or (B) A change to foil, not exceeding 0.15 mm in thickness, from any other good of heading 7506, provided that there has been a reduction in thickness of no less than 50 percent. 3. A change to subheadings 7507.11 through 7508.90 from any other subheading. Chapter 76. 1. A change to heading 7601 from any other chapter. 2. A change to heading 7602 from any other heading. 3. A change to heading 7603 from any other chapter. 4. A change to heading 7604 from any other heading, except from headings 7605 through 7606. 5. A change to heading 7605 from any other heading, except from heading 7604. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.768 Colombia 6. A change to subheading 7606.11 from any other heading. 7. A change to subheading 7606.12 from any other heading, except from headings 7604 through 7606. 8. A change to subheading 7606.91 from any other heading. 9. A change to subheading 7606.92 from any other heading, except from headings 7604 through 7606. 10. A change to subheading 7607.11 from any other heading. 11. (A) A change to subheadings 7607.19 through 7607.20 from any other heading; or (B) No change in tariff classification to such subheadings is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 12. A change to headings 7608 through 7609 from any other heading outside that group. 13. A change to headings 7610 through 7615 from any other heading. 14. A change to subheading 7616.10 from any other heading. 15. A change to subheadings 7616.91 through 7616.99 from any other subheading. Chapter 78. 1. A change to headings 7801 through 7802 from any other chapter. 2. A change to heading 7804 from any other heading. 3. (A) A change to lead bars, rods, profiles and wire of heading 7806 from any other good of heading 7806 or any other heading; or (B) A change to lead tubes, pipes and tube or pipe fittings of heading 7806from any other good of heading 7806 or any other heading; or (C) A change to any other good of heading 7806 from lead bars, rods, profiles,or wire of heading 7806, or from lead tubes, pipes or tube or pipe fittingsof heading 7806 or any other heading. Chapter 79. 1. A change to headings 7901 through 7902 from any other chapter. 2. A change to subheading 7903.10 from any other chapter. 3. A change to subheading 7903.90 from any other heading. 4. A change to headings 7904 through 7905 from any other heading. 5. (A) A change to zinc tubes, pipes or tube or pipe fittings of heading 7907 from any other good of heading 7907 or any other heading; or (B) A change to any other good of heading 7907 from zinc tubes, pipes or tubeor pipe fittings of heading 7907 or any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.769 Colombia Chapter 80. 1. A change to headings 8001 through 8002 from any other chapter. 2. A change to heading 8003 from any other heading. 3. (A) A change to tin plates, sheets or strip, of a thickness exceeding 0.2 mm, ofheading 8007 from any other good of heading 8007 or any other heading;or (B) A change to tin foil, of a thickness not exceeding 0.2 mm, tin powders orflakes of heading 8007 from any other good of heading 8007, except fromtin plates, sheets or strip, of a thickness exceeding 0.2 mm of heading8007, or any other heading; or (C) A change to tin tubes, pipes and tube or pipe fittings of heading 8007 fromany other good of heading 8007 or any other heading; or (D) A change to any other good of heading 8007 from tin plates, sheets orstrip, of thickness exceeding 0.2 mm, tin foil of thickness not exceeding0.2 mm, tin powders or flakes, tin tubes, pipes or tube or pipe fittings ofheading 8007 or any other heading. 4. A change to headings 8006 through 8007 from any other heading. Chapter 81. 1. A change to subheadings 8101.10 through 8101.94 from any other chapter. 2. [Rule deleted.] 3. A change to subheading 8101.96 from any other subheading, except from bars and rods (other than those obtained simply by sintering), profiles, plates, sheets,strip and foil of subheading 8101.99. 4. A change to subheading 8101.97 from any other chapter. 5. (A) A change to bars, rods (other than those obtained simply by sintering), profiles, plates, sheets, strip or foil of subheading 8101.99 from any other good of subheading 8101.99 or any other subheading; or (B) A change to any other good of subheading 8101.99 from bars, rods (other than those obtained simply by sintering), profiles, plates, sheets, strip or foil of subheading 8101.99 or any other subheading. 6. A change to subheadings 8102.10 through 8102.94 from any other chapter. 7. A change to subheading 8102.95 from any other subheading. 8. A change to subheading 8102.96 from any other subheading, except from subheading 8102.95. 9. A change to subheading 8102.97 from any other chapter. 10. A change to subheading 8102.99 from any other subheading. 11. A change to subheadings 8103.20 through 8103.30 from any other chapter. 12. A change to subheading 8103.90 from any other subheading. 13. A change to subheadings 8104.11 through 8104.20 from any other chapter. 14. A change to subheadings 8104.30 through 8104.90 from any other subheading. 15. A change to subheadings 8105.20 through 8105.30 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.770 Colombia 16. A change to subheading 8105.90 from any other subheading. 17. (A) A change to heading 8106 from any other chapter, or (B) No change in tariff classification to such heading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 18. A change to subheadings 8107.20 through 8107.30 from any other chapter. 19. A change to subheading 8107.90 from any other subheading. 20. A change to subheadings 8108.20 through 8108.30 from any other chapter. 21. A change to subheading 8108.90 from any other subheading. 22. A change to subheadings 8109.20 through 8109.30 from any other chapter. 23. A change to subheading 8109.90 from any other subheading. 24. (A) A change to headings 8110 through 8111 from any other chapter, or (B) No change in tariff classification to such headings is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 25. A change to subheadings 8112.12 through 8112.13 from any other chapter. 26. A change to subheading 8112.19 from any other subheading, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 27. (A) A change to subheadings 8112.21 through 8112.59 from any other chapter, or (B) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 28. (A) A change to unwrought germanium or vanadium, germanium or vanadium waste, scrap or powders of subheading 8112.92 from any other chapter; or (B) No change in tariff classification is required for articles of unwrought germanium or vanadium, germanium or vanadium waste, scrap or powders of subheading 8112.92, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.771 Colombia (C) A change to other goods of subheading 8112.92 from any other chapter. 29. (A) A change to articles of vanadium or germanium of subheading 8112.99 from any other chapter; or (B) No change in tariff classification is required for articles of germanium or vanadium of subheading 8112.99, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method; or (C) A change to other goods of subheading 8112.99 from articles of germanium or vanadium of subheading 8112.99 or from any other subheading. 30. (A) A change to heading 8113 from any other chapter, or (B) No change in tariff classification to such heading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. Chapter 82. 1. A change to headings 8201 through 8206 from any other chapter. 2. (A) A change to subheading 8207.13 from any other chapter; or (B) A change to subheading 8207.13 from heading 8209 or subheading 8207.19, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 3. A change to subheadings 8207.19 through 8207.90 from any other chapter. 4. (A) A change to headings 8208 through 8215 from any other chapter; or (B) A change to subheadings 8211.91 through 8211.93 from subheading 8211.95, whether or not there is also a change from another chapter, provided that there is also a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. Chapter 83. 1. (A) A change to subheadings 8301.10 through 8301.40 from any other chapter; or (B) A change to subheadings 8301.10 through 8301.40 from subheading 8301.60, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.772 Colombia 2. (A) A change to subheading 8301.50 from any other chapter; or (B) A change to subheading 8301.50 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 3. A change to subheadings 8301.60 through 8301.70 from any other chapter. 4. A change to headings 8302 through 8304 from any other heading. 5. (A) A change to subheadings 8305.10 through 8305.20 from any other chapter; or (B) A change to subheadings 8305.10 through 8305.20 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 6. A change to subheading 8305.90 from any other heading. 7. A change to subheading 8306.10 from any other chapter. 8. A change to subheadings 8306.21 through 8306.30 from any other heading. 9. A change to heading 8307 from any other heading. 10. (A) A change to subheadings 8308.10 through 8308.20 from any other chapter; or (B) A change to subheadings 8308.10 through 8308.20 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 11. A change to subheading 8308.90 from any other heading. 12. A change to headings 8309 through 8310 from any other heading. 13. (A) A change to subheadings 8311.10 through 8311.30 from any other chapter; or (B) A change to subheadings 8311.10 through 8311.30 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 14. A change to subheading 8311.90 from any other heading. Chapter 84. 1. A change to subheadings 8401.10 through 8401.30 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.773 Colombia 2. A change to subheading 8401.40 from any other heading. 3. (A) A change to subheading 8402.11 from any other heading; or (B) A change to subheading 8402.11 from subheading 8402.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 4. (A) A change to subheading 8402.12 from any other heading; or (B) A change to subheading 8402.12 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 5. (A) A change to subheading 8402.19 from any other heading; or (B) A change to subheading 8402.19 from subheading 8402.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 6. (A) A change to subheading 8402.20 from any other heading; or (B) A change to subheading 8402.20 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 7. (A) A change to subheading 8402.90 from any other heading, or (B) No change in tariff classification to such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 8. A change to subheading 8403.10 from any other subheading. 9. A change to subheading 8403.90 from any other heading. 10. A change to subheading 8404.10 from any other subheading. 11. (A) A change to subheading 8404.20 from any other heading; or (B) A change to subheading 8404.20 from subheading 8404.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.774 Colombia (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 12. A change to subheading 8404.90 from any other heading. 13. A change to subheading 8405.10 from any other subheading. 14. A change to subheading 8405.90 from any other heading. 15. A change to subheading 8406.10 from any other subheading. 16. A change to subheadings 8406.81 through 8406.82 from any other subheading outside that group. 17. (A) A change to subheading 8406.90 from any other heading; or (B) No change in tariff classification to such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. 18. A change to subheadings 8407.10 through 8407.29 from any other heading. 19. (A) A change to subheadings 8407.31 through 8407.34 from any other heading; or (B) No change in tariff classification to such subheadings is required, provided that there is a regional value content of not less than 35 percent under the net cost method. 20. A change to subheading 8407.90 from any other heading. 21. A change to subheading 8408.10 from any other heading, 22. (A) A change to subheading 8408.20 from any other heading; or (B) No change in tariff classification to such subheading is required, provided that there is a regional value content of not less than 35 percent under the net cost method. 23. A change to subheading 8408.90 from any other heading. 24. No change in tariff classification to heading 8409 is required, provided that there is a regional value content of not less than 35 percent under the net cost method. 25. A change to subheadings 8410.11 through 8410.13 from any other subheading outside that group. 26. A change to subheading 8410.90 from any other heading. 27. A change to subheadings 8411.11 through 8411.82 from any other subheading outside that group. 28. A change to subheading 8411.91 from any other heading. 29. (A) A change to subheading 8411.99 from any other heading; or (B) No change in tariff classification to such subheading is required, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.775 Colombia (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. 30. A change to subheadings 8412.10 through 8412.80 from any other subheading. 31. A change to subheading 8412.90 from any other heading. 32. A change to subheadings 8413.11 through 8413.82 from any other subheading. 33. (A) A change to subheadings 8413.91 through 8413.92 from any other heading; or (B) No change in tariff classification to subheading 8413.92 is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 34. (A) A change to subheadings 8414.10 through 8414.80 from any other heading; or (B) A change to subheadings 8414.10 through 8414.80 from subheading 8414.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 35. (A) A change to subheading 8414.90 from any other heading, or (B) No change in tariff classification to such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 36. A change to subheadings 8415.10 through 8415.83 from any other subheading. 37. (A) A change to subheading 8415.90 from any other heading; or (B) A change to chassis, chassis blades and outer cabinets of subheading 8415.90 from any other good, including a good in that subheading. 38. A change to subheadings 8416.10 through 8416.90 from any other subheading 39. A change to subheadings 8417.10 through 8417.80 from any other subheading. 40. A change to subheading 8417.90 from any other heading. 41. A change to subheadings 8418.10 through 8418.69 from any other subheading outside that group, except from subheading 8418.91. 42. A change to subheadings 8418.91 through 8418.99 from any other heading. 43. A change to subheading 8419.11 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.776 Colombia 44. (A) A change to subheading 8419.19 from any other heading; or (B) A change to subheading 8419.19 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. 45. A change to subheadings 8419.20 through 8419.89 from any other subheading. 46. (A) A change to subheading 8419.90 from any other heading; or (B) No change in tariff classification to such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 47. A change to subheading 8420.10 from any other subheading. 48. A change to subheadings 8420.91 through 8420.99 from any other heading. 49. A change to subheadings 8421.11 through 8421.39 from any other subheading. 50. (A) A change to subheading 8421.91 from any other heading, or (B) No change in tariff classification to such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 51. (A) A change to subheading 8421.99 from any other heading, or (B) No change in tariff classification to such subheading is required, provided that there is regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 52. A change to subheadings 8422.11 through 8422.40 from any other subheading. 53. (A) A change to subheading 8422.90 from any other heading, or (B) No change in tariff classification to such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 54. A change to subheadings 8423.10 through 8423.89 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.777 Colombia 55. A change to subheading 8423.90 from any other heading. 56. A change to subheadings 8424.10 through 8424.30 from any other subheading. 56A. A change to subheadings 8424.41 through 8424.82 from any other subheading outside that group. 56B. A change to subheadings 8424.89 through 8430.69 from any other subheading. 57. (A) A change to heading 84.31 from any other heading; or (B) No change in tariff classification to subheadings 8431.10, 8431.31, 8431.39, 8431.43 or 8431.49 is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 58. A change to subheadings 8432.10 through 8432.29 from any other subheading. 58A. A change to subheadings 8432.31 through 8432.39 from any other subheading outside that group. 58B. A change to subheadings 8432.41 through 8432.42 from any other subheading outside that group. 58C. A change to subheading 8432.80 from any other subheading. 59. A change to subheading 8432.90 from any other heading. 60. A change to subheadings 8433.11 through 8433.60 from any other subheading. 61. A change to subheading 8433.90 from any other heading. 62. A change to subheadings 8434.10 through 8435.90 from any other subheading. 63. A change to subheadings 8436.10 through 8436.80 from any other subheading. 64. A change to subheadings 8436.91 through 8436.99 from any other heading. 65. A change to subheadings 8437.10 through 8437.80 from any other subheading. 66. A change to subheading 8437.90 from any other heading. 67. A change to subheadings 8438.10 through 8438.80 from any other subheading. 68. A change to subheading 8438.90 from any other heading. 69. A change to subheadings 8439.10 through 8440.90 from any other subheading. 70. A change to subheadings 8441.10 through 8441.80 from any other subheading. 71. (A) A change to subheading 8441.90 from any other heading; or (B) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.778 Colombia 72. A change to subheading 8442.30 from any other subheading. 73. A change to subheadings 8442.40 through 8442.50 from any other heading. 74. (A) A change to subheadings 8443.11 through 8443.39 from any other subheading outside that group, except from subheadings 8443.91 through 8443.99; or (B) A change to subheadings 8443.11 through 8443.39 from subheadings 8443.91 through 8443.99, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 75. (A) A change to machines for uses ancillary to printing of subheading 8443.91 from any other good of subheading 8443.91 or from any other subheading, except from subheadings 8443.11 through 8443.39; or (B) A change to any other good of subheading 8443.91 from any other heading. (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 76. (A) A change to subheading 8443.99 from any other heading; or (B) No change in tariff classification is required, provided that there is a regional value content of not less than: 77. A change to heading 8444 from any other heading. 78. A change to headings 8445 through 8447 from any other heading outside that group. 79. A change to subheadings 8448.11 through 8448.19 from any other subheading. 80. A change to subheadings 8448.20 through 8448.59 from any other heading. 81. A change to heading 8449 from any other heading. 82. A change to subheadings 8450.11 through 8450.20 from any other subheading. 83. A change to subheading 8450.90 from any other heading. 84. A change to subheadings 8451.10 through 8451.80 from any other subheading. 85. A change to subheading 8451.90 from any other heading. 86. A change to subheadings 8452.10 through 8452.29 from any other subheading outside that group. 87. A change to subheading 8452.30 from any other subheading. 88. A change to subheading 8452.90 from any other heading. 89. A change to subheadings 8453.10 through 8453.80 from any other subheading. 90. A change to subheading 8453.90 from any other heading. 91. A change to subheadings 8454.10 through 8454.30 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.779 Colombia 92. A change to subheading 8454.90 from any other heading. 93. A change to subheadings 8455.10 through 8455.90 from any other subheading. 94. A change to headings 8456 through 8463 from any other heading, provided that there is a regional value content of not less than 65 percent under the build-down method. 95. A change to headings 8464 through 8465 from any other heading. 96. A change to heading 8466 from any other heading, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 97. A change to subheadings 8467.11 through 8467.89 from any other subheading. 98. A change to subheading 8467.91 from any other heading. 99. A change to subheadings 8467.92 through 8467.99 from any other heading, except from heading 8407. 100. A change to subheadings 8468.10 through 8468.80 from any other subheading. 101. A change to subheading 8468.90 from any other heading. 102. [Rule deleted.] 103. [Rule deleted.] 104. A change to subheadings 8470.10 through 8471.90 from any other subheading. 105. A change to subheadings 8472.10 through 8472.90 from any other subheading. 106. (A) A change to subheadings 8473.21 through 8473.50 from any other subheading; or (B) No change in tariff classification to such subheadings is required, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 35 percent under the build-down method. 107. A change to subheadings 8474.10 through 8474.80 from any other subheading outside that group. 108. (A) A change to subheading 8474.90 from any other heading, or (B) No change in tariff classification to such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 109. A change to subheading 8475.10 from any other subheading. 110. A change to subheadings 8475.21 through 8475.29 from any other subheading outside that group. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.780 Colombia 111. A change to subheading 8475.90 from any other heading. 112. A change to subheadings 8476.21 through 8476.89 from any other subheading outside that group. 113. A change to subheading 8476.90 from any other heading. 114. (A) A change to heading 8477 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method; or (B) A change to subheadings 8477.10 through 8477.80 from subheading 8477.90, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 115. A change to subheading 8478.10 from any other subheading. 116. A change to subheading 8478.90 from any other heading. 117. A change to subheadings 8479.10 through 8479.89 from any other subheading. 118. A change to subheading 8479.90 from any other heading. 119. A change to heading 8480 from any other heading. 120. (A) A change to subheadings 8481.10 through 8481.80 from any other heading; or (B) A change to subheadings 8481.10 through 8481.80 from subheading 8481.90 whether or not there is also a change from another heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 121. A change to subheading 8481.90 from any other heading. 122. (A) A change to subheadings 8482.10 through 8482.80 from any subheading outside that group, except from inner or outer rings or races of subheading 8482.99; or (B) A change to subheadings 8482.10 through 8482.80 from inner or outer rings or races of subheading 8482.99, whether or not there is also a change from any subheading outside that group, provided that there is a regional value content of not less than 40 percent under the build-up method. 123. A change to subheadings 8482.91 through 8482.99 from any other heading. 124. A change to subheading 8483.10 from any other subheading. 125. A change to subheading 8483.20 from any other subheading, except from subheadings 8482.10 through 8482.80. 126. (A) A change to subheading 8483.30 from any other heading, or (B) A change to subheading 8483.30 from any other subheading, provided that there is a regional value content of not less than 40 percent under the build-up method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.781 Colombia 127. (A) A change to subheadings 8483.40 through 8483.50 from any subheading, except from subheadings 8482.10 through 8482.80, 8482.99, 8483.10 through 8483.40, 8483.60 or 8483.90; or (B) A change to subheadings 8483.40 through 8483.50 from subheadings 8482.10 through 8482.80, 8482.99, 8483.10 through 8483.40, 8483.60 or 8483.90, provided that there is a regional value content of not less than 40 percent under the build-up method. 128. A change to subheading 8483.60 from any other subheading. 129. A change to subheading 8483.90 from any other heading. 130. A change to subheadings 8484.10 through 8484.20 from any other subheading. 131. A change to subheading 8484.90 from any other heading. 132. (A) A change to subheadings 8486.10 through 8486.40 from any other subheading outside that group; or [Compiler's note: format corrected from original to separately designate the next paragraph as (B).] (B) No change in tariff classification is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 133. (A) A change to subheading 8486.90 from any other heading; or (B) No change of tariff classification is required provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 134. A change to heading 8487 from any other heading. Chapter 85. 1. (A) A change to subheading 8501.10 from any other heading, except from stators or rotors of heading 8503; or (B) A change to subheading 8501.10 from stators or rotors of heading 8503, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. A change to subheadings 8501.20 through 8501.64 from any other heading. 3. A change to headings 8502 through 8503 from any other heading. 4. A change to subheadings 8504.10 through 8504.23 from any subheading, except from subheadings 8504.10 through 8504.50. 5. (A) A change to subheading 8504.31 from any other heading; or (B) A change to subheading 8504.31 from subheading 8504.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.782 Colombia (2) 45 percent under the build-down method. 6. A change to subheadings 8504.32 through 8504.50 from any subheading, except from subheadings 8504.10 through 8504.50. 7. A change to subheading 8504.90 from any other heading. 8. A change to subheadings 8505.11 through 8505.20 from any other subheading. 9. (A) A change to electro magnetic lifting heads of subheading 8505.90 from any other subheading, or from any other good of subheading 8505.90; or (B) A change to any other good of subheading 8505.90 from any other heading. 10. A change to subheadings 8506.10 through 8506.40 from any other subheading. 11. A change to subheadings 8506.50 through 8506.80 from any other subheading outside that group. 12. A change to subheading 8506.90 from any other heading. 13. (A) A change to subheading 8507.10 from any other heading; or (B) A change to subheading 8507.10 from any other subheading, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 14. A change to subheadings 8507.20 through 8507.80 from any other subheading. 15. A change to subheading 8507.90 from any other heading. 16. (A) A change to subheadings 8508.11 through 8508.60 from any other heading; or (B) A change to subheadings 8508.11 through 8508.60 from any other subheading, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 16A. A change to subheading 8508.70 from any other heading. 16B. (A) A change to subheadings 8509.40 through 8509.80 from any other heading; or (B) A change to subheadings 8509.40 through 8509.80 from any other subheading; whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 17. A change to subheading 8509.90 from any other heading. 18. A change to subheadings 8510.10 through 8510.30 from any other subheading. 19. A change to subheading 8510.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.783 Colombia 20. A change to subheadings 8511.10 through 8511.80 from any other subheading. 21. A change to subheading 8511.90 from any other heading. 22. A change to subheadings 8512.10 through 8512.30 from any other subheading outside that group. 23. (A) A change to subheading 8512.40 from any other heading; or (B) A change to subheading 8512.40 from subheading 8512.90, whether or not there is also a change from any other heading, provided that there is also a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 24. A change to subheading 8512.90 from any other heading. 25. (A) A change to subheading 8513.10 from any other heading; or (B) A change to subheading 8513.10 from subheading 8513.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 26. A change to subheading 8513.90 from any other heading. 27. A change to subheadings 8514.10 through 8514.40 from any other subheading. 28. A change to subheading 8514.90 from any other heading. 29. A change to subheadings 8515.11 through 8515.80 from any other subheading outside that group. 30. A change to subheading 8515.90 from any other heading. 31. A change to subheadings 8516.10 through 8516.50 from any other subheading. 32. (A) A change to subheading 8516.60 from any other subheading, except from furnitures, whether or not assembled, cooking chambers, whether or not assembled, or the upper panels, whether or not with heating or control elements, of subheading 8516.90; or (B) A change to subheading 8516.60 from subheading 8516.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 33. A change to subheading 8516.71 from any other subheading. 34. (A) A change to subheading 8516.72 from any other subheading, except from housings for toasters of subheading 8516.90 or subheading 9032.10; or (B) A change to subheading 8516.72 from housings for toasters of subheading 8516.90 or 9032.10, whether or not there is also a change from any other subheading, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.784 Colombia (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 35. A change to subheading 8516.79 from any other subheading. 36. (A) A change to subheading 8516.80 from any other heading; or (B) A change to subheading 8516.80 from subheading 8516.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 37. (A) A change to subheading 8516.90 from any other heading, or (B) No change in tariff classification to such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 38. A change to subheadings 8517.11 through 8517.69 from any other subheading. 39. (A) A change to subheading 8517.70 from any other heading, or (B) No change in tariff classification to such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 40. (A) A change to subheadings 8518.10 through 8518.21 from any other heading; or (B) A change to subheadings 8518.10 through 8518.21 from subheading 8518.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 41. (A) A change to subheading 8518.22 from any other heading; or (B) A change to subheading 8518.22 from subheadings 8518.29 or 8518.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 42. (A) A change to subheadings 8518.29 through 8518.50 from any other heading; or (B) A change to subheadings 8518.29 through 8518.50 from subheading 8518.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.785 Colombia (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 43. A change to subheading 8518.90 from any other heading. 44. A change to subheadings 8519.20 through 8519.89 from any other subheading. 45. (A) A change to subheading 8521.10 through 8523.80 from any other subheading. (B) A change to recorded media of subheadings 8523.21 through 8523.80 from unrecorded media of subheadings 8523.21 through 8523.80. 46. A change to subheading 8525.50 from any other subheading, except from subheading 8525.60. 47. A change to subheading 8525.60 from any other subheading, except from subheading 8525.50. 48. A change to subheading 8525.80 from any other subheading. 49. A change to subheadings 8526.10 through 8527.99 from any other subheading. 50. A change to subheading 8528.42 from any other subheading. 51. (A) A change to color video monitors of subheading 8528.49 from any other good of subheading 8528.49 or from any other subheading, except from subheadings 7011.20, 8540.11 or 8540.91; or (B) A change to any other good of subheading 8528.49 from any other subheading. 52. A change to subheadings 8528.52 through 8528.71 from any other subheading. 53. A change to subheading 8528.72 from any other subheading, except from subheadings 7011.20, 8528.73, 8540.11 or 8540.91. 54. A change to subheading 8528.73 from any other subheading. 55. (A) A change to heading 8529 from any other heading; or (B) No change in tariff classification for subheading 8529.90 is required, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 35 percent under the build-down method. 56. [Rule deleted.] 57. [Rule deleted.] 58. [Rule deleted.] 59. A change to subheadings 8530.10 through 8530.80 from any other subheading. 60. A change to subheading 8530.90 from any other heading. 61. A change to subheadings 8531.10 through 8531.80 from any other subheading. 62. A change to subheading 8531.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.786 Colombia 63. A change to subheadings 8532.10 through 8532.30 from any other subheading. 64. A change to subheading 8532.90 from any other heading. 65. A change to subheadings 8533.10 through 8533.40 from any other subheading. 66. A change to subheading 8533.90 from any other heading. 67. (A) A change to heading 8534 from any other heading; or (B) No change in tariff classification to such heading is required, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 35 percent under the build-down method. 68. A change to subheadings 8535.10 through 8536.90 from any other subheading. 69. A change to headings 8537 through 8538 from any other heading. 70. A change to subheadings 8539.10 through 8539.49 from any other subheading. 71. A change to subheading 8539.50 from any other subheading, except from subheading 8543.70. 71A. A hange to subheading 8539.90 from any other heading. 72. A change to subheading 8540.11 from any other subheading, except from subheadings 7011.20 or 8540.91. 73. A change to subheading 8540.12 from any other subheading. 74. (A) A change to subheading 8540.20 from any other heading; or (B) A change to subheading 8540.20 from subheadings 8540.91 through 8540.99, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 75. A change to subheadings 8540.40 through 8540.60 from any other subheading outside that group. 76. A change to subheadings 8540.71 through 8540.89 from any other subheading. 77. (A) A change to subheading 8540.91 from any other heading; or (B) A change to front panel assemblies of subheading 8540.91 from any other good including a good in that subheading. 78. (A) A change to subheading 8540.99 from any other subheading; or (B) No change in tariff classification to such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.787 Colombia 79. (A) A change to assembled semiconductor devices, integrated circuits or microassemblies of subheading 8541.10 through 8542.90 from unmounted chips, wafers or dice of subheading 8541.10 through 8542.90 or from any other subheading; or (B) A change to all other goods of subheading 8541.10 through 8542.90 from any other subheading; or (C) No change in tariff classification to such subheadings is required, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 35 percent under the build-down method. 80. A change to subheading 8543.10 from any other subheading except from ionimplanters for doping semiconductor materials of subheading 8486.20. 81. A change to subheadings 8543.20 through 8543.30 from any other subheading. 82. A change to subheading 8543.70 from any other subheading, except from subheading 8539.50. 83. A change to subheading 8543.90 from any other heading. 84. A change to subheading 8544.11 from any other subheading, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 85. A change to subheading 8544.19 from any other subheading, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 86. (A) A change to subheading 8544.20 from any subheading, except from subheadings 8544.11 through 8544.60 or headings 7408, 7413, 7605 or 7614; or (B) A change to subheading 8544.20 from headings 7408, 7413, 7605 or 7614, whether or not there is also a change from any other subheading, provided that there is also a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 87. A change to subheadings 8544.30 through 8544.49 from any other subheading, provided that there is also a regional value content of not less than: (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 88. [Rule deleted.] 89. A change to subheadings 8544.60 through 8544.70 from any other subheading, provided that there is also a regional value content of not less than: (A) 35 percent under the build-up method, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.788 Colombia (B) 45 percent under the build-down method. 90. A change to subheadings 8545.11 through 8545.90 from any other subheading. 91. A change to heading 8546 from any other heading. 92. A change to subheadings 8547.10 through 8547.90 from any other subheading. 93. A change to heading 8548 from any other heading. Chapter 86. 1. A change to headings 8601 through 8602 from any other heading. 2. (A) A change to headings 8603 through 8606 from any other heading, except from heading 8607; or (B) A change to headings 8603 through 8606 from heading 8607, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 3. A change to subheadings 8607.11 through 8607.12 from any subheading outside that group. 4. (A) A change to axles of subheading 8607.19 from parts of axles of subheading 8607.19; or (B) A change to wheels, whether or not fitted with axles, of subheading 8607.19 from parts of axles or parts of wheels of subheading 8607.19; or (C) A change to subheading 8607.19 from any other subheading; or (D) No change in tariff classification to such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 5. A change to subheadings 8607.21 through 8607.99 from any other heading. 6. A change to headings 8608 through 8609 from any other heading. Chapter 87. 1. No change in tariff classification to headings 8701 through 8706 is required, provided that there is a regional value content of not less than 35 percent under the net cost method. 2. (A) A change to heading 8707 from any other heading; or (B) No change in tariff classification to such heading is required, provided that there is a regional value content of not less than 35 percent under the net cost method. 3. (A) A change to subheadings 8708.10 through 8708.99 from any other subheading; or (B) No change in tariff classification is required, provided that there is a regional value content of not less than 35 percent under the net cost method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.789 Colombia 4. (A) A change to subheadings 8709.11 through 8709.19 from any other heading; or (B) A change to subheadings 8709.11 through 8709.19 from subheading 8709.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 5. A change to subheading 8709.90 from any other heading. 6. A change to heading 8710 from any other heading. 7. (A) A change to heading 8711 from any other heading, except from heading 8714; or (B) A change to heading 8711 from heading 8714, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 8. (A) A change to heading 8712 from any other heading, except from heading 8714; or (B) A change to heading 8712 from heading 8714, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 9. A change to heading 8713 from heading 8714, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 10. A change to headings 8714 through 8715 from any other heading. 11. (A) A change to subheadings 8716.10 through 8716.80 from any other heading; or (B) A change to subheadings 8716.10 through 8716.80 from subheading 8716.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 12. A change to subheading 8716.90 from any other heading. Chapter 88. 1. (A) A change to gliders and hang gliders of heading 8801 from any other good of heading 8801 or any other heading; or (B) A change to any other good of heading 8801 from gliders and hang gliders of heading 8801 or any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.790 Colombia 2. A change to subheadings 8802.11 through 8803.90 from any other subheading. 3. A change to headings 8804 through 8805 from any other heading. Chapter 89. 1. (A) A change to headings 8901 through 8902 from any other chapter; or (B) A change to headings 8901 through 8902 from any other heading, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. A change to heading 8903 from any other heading. 3. (A) A change to headings 8904 through 8905 from any other chapter; or (B) A change to headings 8904 through 8905 from any other heading, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 4. A change to headings 8906 through 8908 from any other heading. Chapter 90. 1. (A) A change to subheading 9001.10 from any other chapter, except from heading 7002; or (B) A change to subheading 9001.10 from heading 7002, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. A change to subheadings 9001.20 through 9001.90 from any other heading. 3. A change to subheadings 9002.11 through 9002.90 from any other heading, except from heading 9001. 4. (A) A change to subheadings 9003.11 through 9003.19 from any other subheading, except from subheading 9003.90; or (B) A change to subheadings 9003.11 through 9003.19 from subheading 9003.90, whether or not there is also a change from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 5. A change to subheading 9003.90 from any other heading. 6. (A) A change to subheading 9004.10 from any other chapter; or (B) A change to subheading 9004.10 from any other heading, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.791 Colombia (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 7. A change to subheading 9004.90 from any other heading, except from subheadings 9001.40 or 9001.50. 8. A change to subheading 9005.10 from any other subheading. 9. (A) A change to subheading 9005.80 from any subheading, except from headings 9001 through 9002 or subheading 9005.90; or (B) A change to subheading 9005.80 from subheading 9005.90, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 10. A change to subheading 9005.90 from any other heading. 11. (A) A change to subheadings 9006.30 through 9006.69 from any other heading; or (B) A change to subheadings 9006.30 through 9006.69 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 12. A change to subheadings 9006.91 through 9006.99 from any other heading. 13. (A) A change to subheadings 9007.10 through 9007.20 from any other heading; or (B) A change to subheadings 9007.11 through 9007.20 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 14. A change to subheading 9007.91 from any other heading. 15. (A) A change to subheading 9007.92 from any other heading; or (B) No change in tariff classification to such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 16. (A) A change to subheading 9008.50 from any other heading, or (B) A change to subheading 9008.50 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.792 Colombia (2) 45 percent under the build-down method. 17. A change to subheading 9008.90 from any other heading. 18. [Rule deleted.] 19. [Rule deleted.] 20. [Rule deleted.] 21. [Rule deleted.] 22. [Rule deleted.] 23. (A) A change to subheadings 9010.10 through 9010.60 from any other heading; or (B) A change to subheadings 9010.10 through 9010.60 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 24. A change to subheading 9010.90 from any other heading. 25. (A) A change to subheadings 9011.10 through 9011.80 from any other heading; or (B) A change to subheadings 9011.10 through 9011.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 26. A change to subheading 9011.90 from any other heading. 27. (A) A change to subheading 9012.10 from any other heading; or (B) A change to subheading 9012.10 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 28. A change to subheading 9012.90 from any other heading. 29. (A) A change to subheadings 9013.10 through 9013.80 from any other heading; or (B) A change to subheadings 9013.10 through 9013.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 30. A change to subheading 9013.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.793 Colombia 31. (A) A change to subheadings 9014.10 through 9014.80 from any other heading; or (B) A change to subheadings 9014.10 through 9014.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 32. A change to subheading 9014.90 from any other heading. 33. (A) A change to subheadings 9015.10 through 9015.80 from any other heading; or (B) A change to subheadings 9015.10 through 9015.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 34. (A) A change to subheading 9015.90 from any other heading; or (B) No change in tariff classification to such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 35. A change to heading 9016 from any other heading. 36. (A) A change to subheadings 9017.10 through 9022.90 from any other subheading; or (B) No change in tariff classification to such subheadings is required, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 35 percent under the build-down method. 37. A change to heading 9023 from any other heading. 38. (A) A change to subheadings 9024.10 through 9024.80 from any other heading; or (B) A change to subheadings 9024.10 through 9024.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 39. A change to subheading 9024.90 from any other heading. 40. (A) A change to subheadings 9025.11 through 9025.80 from any other heading or (B) A change to subheadings 9025.11 through 9025.80 from any other subheading, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.794 Colombia (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 41. A change to subheading 9025.90 from any other heading. 42. (A) A change to subheadings 9026.10 through 9026.80 from any other heading; or (B) A change to subheadings 9026.10 through 9026.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 43. A change to subheading 9026.90 from any other heading. 44. (A) A change to subheadings 9027.10 through 9027.80 from any other heading; or (B) A change to subheadings 9027.10 through 9027.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 45. A change to subheading 9027.90 from any other heading. 46. (A) A change to subheadings 9028.10 through 9028.30 from any other heading; or (B) A change to subheadings 9028.10 through 9028.30 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 47. A change to subheading 9028.90 from any other heading. 48. (A) A change to subheadings 9029.10 through 9029.20 from any other heading; or (B) A change to subheadings 9029.10 through 9029.20 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 49. A change to subheading 9029.90 from any other heading. 50. A change to subheadings 9030.10 through 9030.89 from any other subheading. 51. A change to subheading 9030.90 from any other heading. 52. (A) A change to subheadings 9031.10 through 9031.80 from any other heading; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.795 Colombia (B) A change to coordinate measuring machines of subheading 9031.49 from any other good, except from bases and frames for the goods of the same subheading; or (C) A change to subheadings 9031.10 through 9031.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 53. A change to subheading 9031.90 from any other heading. 54. (A) A change to subheadings 9032.10 through 9032.89 from any other heading; or (B) A change to subheadings 9032.10 through 9032.89 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 55. A change to subheading 9032.90 from any other heading. 56. A change to heading 9033 from any other heading. Chapter 91. 1. (A) A change to subheading 9101.11 from any other chapter; or (B) A change to subheading 9101.11 from heading 9114, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. [Rule deleted.] 3. (A) A change to subheading 9101.19 from any other chapter; or (B) A change to subheading 9101.19 from heading 9114, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 4. (A) A change to subheading 9101.21 from any other chapter; or (B) A change to subheading 9101.21 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 4. (A) A change to subheading 9101.29 from any other chapter; or (B) A change to subheading 9101.29 from heading 9114, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.796 Colombia (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 5. (A) A change to subheading 9101.91 from any other chapter; or (B) A change to subheading 9101.91 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 6. (A) A change to subheading 9101.99 from any other chapter; or (B) A change to subheading 9101.99 from heading 9114, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 7. (A) A change to headings 9102 through 9107 from any other chapter; or (B) A change to headings 9102 through 9107 from heading 9114, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 8. (A) A change to headings 9108 through 9110 from any other chapter; or (B) A change to headings 9108 through 9110 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 9. (A) A change to subheadings 9111.10 through 9111.80 from any other chapter; or (B) A change to subheadings 9111.10 through 9111.80 from subheading 9111.90 or any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 10. (A) A change to subheading 9111.90 from any other chapter; or (B) A change to subheading 9111.90 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 11. A change to subheading 9112.20 from subheading 9112.90 or any other heading, provided that there is regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.797 Colombia (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 12. (A) A change to subheading 9112.90 from any other chapter; or (B) A change to subheading 9112.90 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. 13. A change to heading 9113 from any other chapter; or 14. A change to heading 9113 from any other heading, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method; or (B) 45 percent under the build-down method. 15. A change to heading 9114 from any other heading. Chapter 92. 1. (A) A change to headings 9201 through 9208 from any other chapter; or (B) A change to headings 9201 through 9208 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. 2. A change to heading 9209 from any other heading. Chapter 93. 1. (A) A change to headings 9301 through 9304 from any other chapter; or (B) A change to headings 9301 through 9304 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. 2. A change to heading 9305 from any other heading. 3. A change to headings 9306 through 9307 from any other chapter. Chapter 94. 1. (A) A change to subheadings 9401.10 through 9401.80 from any other heading; or (B) A change to subheadings 9401.10 through 9401.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.798 Colombia (2) 45 percent under the build-down method. 2. A change to subheading 9401.90 from any other heading. 3. A change to subheadings 9402.10 through 9402.90 from any other subheading, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method; or (B) 45 percent under the build-down method. 4. A change to heading 9403 from any other heading. 5. A change to subheadings 9404.10 through 9404.30 from any other chapter. 6. A change to subheading 9404.90 from any other chapter, except from headings 5007, 5106 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408 or 5512 through 5516 or subheading 6307.90. 7. (A) A change to subheadings 9405.10 through 9405.60 from any other chapter; or (B) A change to subheadings 9405.10 through 9405.60 from subheadings 9405.91 through 9405.99, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. 8. A change to subheadings 9405.91 through 9405.99 from any other heading. 9. A change to heading 9406 from any other chapter. Chapter 95. 1. (A) A change to subheadings 9503.00 through 9505.90 from any other subheading; or (B) No change in tariff classification to such subheadings is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. 2. (A) A change to headings 9506 through 9508 from any other chapter; or (B) A change to subheading 9506.31 from subheading 9506.39, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method; or (2) 45 percent under the build-down method. Chapter 96. 1. A change to headings 9601 through 9605 from any other chapter. 2. (A) A change to subheading 9606.10 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.799 Colombia (B) No change in tariff classification to such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 3. (A) A change to subheadings 9606.21 through 9606.22 from any other chapter; or (B) A change to subheadings 9606.21 through 9606.22 from subheading 9606.30, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 4. (A) A change to subheading 9606.29 from any other chapter, except from “tagua” of subheading 1404.90; or (B) A change to subheading 9606.29, except from button moulds and button blanks of “tagua” of subheading 9606.30 and “tagua” of subheading 1404.90, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 5. A change to subheading 9606.30 from any other heading, except from “tagua” of subheading 1404.90. 6. (A) A change to subheadings 9607.11 through 9607.19 from any other chapter; or (B) A change to subheadings 9607.11 through 9607.19 from subheading 9607.20, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 7. A change to subheading 9607.20 from any other heading. 8. (A) A change to subheadings 9608.10 through 9608.20 from any other chapter; or (B) No change in tariff classification to such subheadings is required, provided that there is a regional value content of not less than 30 percent under the build-down method. 9. (A) A change to subheadings 9608.30 through 9608.50 from any other chapter; or (B) A change to subheadings 9608.30 through 9608.50 from subheadings 9608.60 through 9608.99, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 10. A change to subheading 9608.60 from any other heading. 11. A change to subheading 9608.91 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.800 Colombia 12. A change to subheading 9608.99 from any other heading. 13. (A) A change to subheading 9609.10 from any other heading; or (B) A change to subheading 9609.10 from subheading 9609.20 or any other heading, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 35 percent under the build-down method. 14. (A) A change to subheadings 9609.20 through 9609.90 from any other heading; or (B) A change to subheadings 9609.20 through 9609.90 from subheading 9609.20 or any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 15. A change to headings 9610 through 9611 from any other heading. 16. A change to subheading 9612.10 from any other chapter. 17. A change to subheading 9612.20 from any other heading. 18. (A) A change to subheadings 9613.10 through 9613.80 from any other chapter; or (B) A change to subheadings 9613.10 through 9613.80 from subheading 9613.90, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 19. A change to subheading 9613.90 from any other heading. 20. A change to heading 9614 from any other heading 21. [Rule deleted.] 22. (A) A change to subheadings 9615.11 through 9615.19 from any other chapter; or (B) A change to subheadings 9615.11 through 9615.19 from subheading 9615.90, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 23. A change to subheading 9615.90 from any other heading. 24. A change to heading 9616 from any other heading. 25. A change to heading 9617 from any other chapter. 26. A change to heading 9618 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.801 Panama Heading Rule 1: For the purposes of determining the origin of a good of tariff item 9619.00.31, 9619.00.41, 9619.00.43, 9619.00.46, 9619.00.61, 9619.00.64, 9619.00.68, 9619.00.33, 9619.00.48, 9619.00.71, 9619.00.74, 9619.00.78, 9619.00.79, or 9619.00.90, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the change of tariff classification requirements set out in the rule for that good. Heading Rule 2: Notwithstanding Heading Rule 1, a good of tariff item 9619.00.31,9619.00.41, 9619.00.43, 9619.00.46, 9619.00.61, 9619.00.64, 9619.00.68, 9619.00.33, 9619.00.48, 9619.00.71, 9619.00.74, 9619.00.78, 9619.00.79, or 9619.00.90 containing fabrics of subheading 5806.20 or heading 6002 shall be considered originating only if such fabrics are both formed from yarn and finished in the territory of Colombia or of the United States, or both. Heading Rule 3: Notwithstanding Heading Rule 1, a good of tariff item 9619.00.31,9619.00.41, 9619.00.43, 9619.00.46, 9619.00.61, 9619.00.64, 9619.00.68, 9619.00.33, 9619.00.48, 9619.00.71, 9619.00.74, 9619.00.78, 9619.00.79, or 9619.00.90 containing sewing thread of heading 5204 or 5401 shall be considered originating only if such sewing thread is both formed and finished in the territory of Colombia or of the United States, or both. 27. (A) A change to sanitary towels (pads) and tampons and similar articles of textile wadding of heading 9619 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or chapter 55; or (B) A change to tariff items 9619.00.31, 9619.00.41, 9619.00.43, 9619.00.46, 9619.00.61, 9619.00.64, or 9619.00.68, from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, headings 5508 through 5516, or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both; or (C) A change to a tariff items 9619.00.33, 9619.00.48, 9619.00.71, 9619.00.74, 9619.00.78, 9619.00.79, or 9619.00.90, from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311, 5401 through 5402, subheadings 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516, 5801 through 5802, or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled the territory of Colombia or of the United States, or both; or (D) A change to any other good of heading 9619 from any other heading. 28. (A) A change to monopods, bipods, tripods and similar articles of iron or steel of heading 9620 from any other heading, except heading 7325; or (B) A change to any other good of heading 9620 from any other heading. Chapter 97. 1. A change to subheadings 9701.10 through 9701.90 from any other subheading. 2. A change to headings 9702 through 9706 from any other heading. 35. United States-Panama Trade Promotion Agreement. (a) Originating goods under the terms of the United States-Panama Trade Promotion Agreement are subject to duty as provided herein. For the purposes of this note, goods of Panama, subject to subdivisions (b) through (o) of this note, that are imported into the customs territory of the United States and entered under a provision for which a rate of duty appears in the “Special” subcolumn of column 1 followed by the symbol “PA” in parentheses are eligible for the tariff treatment, and any applicable quantitative limitations, set forth in the “Special” subcolumn, in accordance with sections 201 and 202 of the United States-Panama Trade Promotion Agreement Implementation Act (Pub.L. 112-43; 125 Stat. 497). (b) For the purposes of this note, subject to the provisions of subdivisions (c), (d), (n) and (o) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good of Panama or of the United States under the terms of this note if– (i) the good is wholly obtained or produced entirely in the territory of Panama or of the United States, or both; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.802 Panama (ii) the good is produced entirely in the territory of Panama or of the United States, or both, and-- (A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (o) of this note; or (B) the good otherwise satisfies any applicable regional value-content or other requirements set forth in such subdivision (o); and satisfies all other applicable requirements of this note and of applicable regulations; or (iii) the good is produced entirely in the territory of Panama or of the United States, or both, exclusively from materials described in subdivisions (i) or (ii), above. (c) (i) For purposes of subdivision (b)(i) of this note, except as otherwise provided in subdivision (d) of this note for textile and apparel articles, the expression “wholly obtained or produced entirely in the territory of Panama or of the United States, or both” means any of the following– (A) plants and plant products harvested or gathered in the territory of Panama or of the United States, or both; (B) live animals born and raised in the territory of Panama or of the United States, or both; (C) goods obtained in the territory of Panama or of the United States, or both, from live animals; (D) goods obtained from hunting, trapping, fishing or aquaculture conducted in the territory of Panama or of the United States, or both; (E) minerals and other natural resources not included in subdivisions (A) through (D) that are extracted or taken from the territory of Panama or of the United States, or both; (F) fish, shellfish and other marine life taken from the sea, seabed or subsoil outside the territory of Panama or of the United States, or both, by– (i) a vessel that is registered or recorded with Panama and flying the flag of Panama, or (ii) a vessel that is documented under the laws of the United States; (G) goods produced on board a factory ship from goods referred to in subdivision (F), if such factory ship– (i) is registered or recorded with Panama and flies the flag of Panama, or (ii) is a vessel that is documented under the laws of the United States; (H) (i) goods taken by Panama or a person of Panama from the seabed or beneath the seabed or subsoil outside the territory of Panama, if Panama has rights to exploit such seabed or subsoil, or (ii) goods taken by the United States or a person of the United States from the seabed or beneath the seabed or subsoil outside the territory of the United States, if the United States has rights to exploit such seabed or subsoil; (I) goods taken from outer space, if the goods are obtained by Panama or the United States or a person of Panama or the United States and not processed in the territory of a country other than Panama or the United States; (J) waste and scrap derived from– (1) manufacturing or processing operations in the territory of Panama or of the United States, or both, or (2) used goods collected in the territory of Panama or of the United States, or both, if such goods are fit only for the recovery of raw materials; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.803 Panama (K) recovered goods derived in the territory of Panama or of the United States, or both, from used goods, and used in the territory of Panama or of the United States, or both, in the production of remanufactured goods; or (L) goods, at any stage of production, produced in the territory of Panama or of the United States, or both, exclusively from– (i) goods referred to in any of subdivisions (A) through (J) above, or (ii) the derivatives of goods referred to in clause (L)(i). (ii) (A) For the purposes of subdivision (i)(K), the term “recovered goods” means materials in the form of individual parts that are the result of-- (1) the disassembly of used goods into individual parts; and (2) the cleaning, inspecting, testing or other processing that is necessary for improvement to sound working condition of such individual parts. (B) The term “remanufactured good” for purposes of this note means a good that is classified under chapter 84, 85, 87 or 90 or heading 9402, other than a good classified under heading 8418 or 8516, and that-- (1) is entirely or partially comprised of recovered goods, and (2) has a similar life expectancy and enjoys a factory warranty similar to such a good that is new. (C) For the purposes of this note– (1) the term “material” means a good that is used in the production of another good, including a part or an ingredient, and the term “used” means utilized or consumed in the production of goods; (2) the term “material that is self-produced” means an originating material that is produced by a producer of a good and used in the production of that good; and (3) a “nonoriginating good or nonoriginating material” is a good or material, as the case may be, that does not qualify as originating under this note. (D) For the purposes of this note, the term “production” means growing, mining, harvesting, fishing, raising, trapping, hunting, manufacturing, processing, assembling or disassembling a good; and the term “producer” means a person who engages in the production of a good in the territory of Panama or of the United States. (iii) Transit and transshipment. A good that has undergone production necessary to qualify as an originating good under this note shall not be considered to be an originating good if, subsequent to that production, the good-- (A) undergoes further production or any other operation outside the territory of Panama or of the United States other than unloading, reloading or any other operation necessary to preserve the good in good condition or to transport the good to the territory of Panama or of the United States, or (B) does not remain under the control of customs authorities in the territory of a country other than Panama or the United States. (d) Textile and apparel articles. (i) For purposes of this note, a textile or apparel good provided for in chapters 42, 50 through 63, 70 and 94 of the tariff schedule is an originating good if: (A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (o) of this note as a result of production operations occurring entirely in the territory of Panama or of the United States, or both, or the good otherwise satisfies the applicable requirements of this note where a change in tariff classification is not required, and <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.804 Panama (B) the good satisfies any other applicable requirements of this note. The provisions of subdivision (o) of this note shall not apply in determining the country of origin of a textile or apparel good for nonpreferential purposes. (ii) Subject to the provisions of subdivision (d)(v) below, a textile or apparel good that is not an originating good under the terms of this note because certain fibers or yarns used in the production of the component of the good that determines the tariff classification of the good do not undergo an applicable change in tariff classification, set out in subdivision (o) of this note, shall nonetheless be considered to be an originating good if-- (A) the total weight of all such fibers or yarns in that component is not more than 10 percent of the total weight of that component; or (B) the good contains nylon filament yarn (other than elastomeric yarn) that is classifiable under subheading 5402.11.30, 5402.11.60, 5402.19.30, 5402.19.60, 5402.31.30, 5402.31.60, 5402.32.30, 5402.32.60, 5402.45.10, 5402.45.90, 5402.51.00 or 5402.61.00 of the tariff schedule and that is a product of Israel, Canada or Mexico. Notwithstanding the preceding sentence, a textile or apparel good provided for in the tariff schedule chapters enumerated in subdivision (d)(i) and containing elastomeric yarns in the component of the good that determines the tariff classification of the good shall be considered to be an originating good only if such yarns are wholly formed and finished in the territory of Panama or of the United States, or both. For purposes of this note, the term “elastomeric yarns” does not include latex. (iii) For purposes of this subdivision, in the case of a good that is a fabric, yarn or fiber, the term “component of the good that determines the tariff classification of the good” means all of the fibers in the good. (iv) Notwithstanding the rules set forth in subdivision (o) of this note, textile or apparel goods classifiable as goods put up in sets for retail sale under general rule of interpretation 3 of the tariff schedule shall not be considered to be originating goods unless (A) each of the goods in the set is an originating good; or (B) the total value of the nonoriginating goods in the set does not exceed 10 percent of the adjusted value of the set. (v) For purposes of this note– (A) the expression “wholly formed and finished” means: (1) when used in reference to fabrics, all production processes and finishing operations necessary to produce a finished fabric ready for use without further processing, and such processes and operations include formation processes, such as weaving, knitting, needling, tufting, felting, entangling or other such processes, and finishing operations, including bleaching, dyeing and printing; and (2) when used in reference to yarns, all production processes and finishing operations, beginning with the extrusion of filaments, strips, film or sheet, and including drawing to fully orient a filament or slitting a film or sheet into strip, or the spinning of all fibers into yarn, or both, and ending with a finished yarn or plied yarn. (B) with respect to a textile or apparel good provided for in the tariff schedule chapters enumerated above, the term “wholly” means that the good is entirely of the named material. (vi) Textile or apparel goods of Panama provided for in chapters 61 through 63 or subheading 9404.90 of the tariff schedule that are not originating goods under the terms of this note shall be eligible for the duty treatment set forth in heading 9822.09.61 under the terms of the U.S. note applicable thereto. (e) De minimis. (i) Except as provided herein and in subdivision (ii) below, a good (other than a textile or apparel good described in subdivision (d) above) that does not undergo a change in tariff classification pursuant to subdivision (o) of this note is an originating good if– (A) the value of all nonoriginating materials that are used in the production of the good and that do not undergo the applicable change in tariff classification set forth in subdivision (o) of this note does not exceed 10 percent of the adjusted value of the good; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.805 Panama (B) the value of such nonoriginating materials is included in the value of nonoriginating materials for any applicable regional value-content requirement for the good under this note; and (C) the good meets all other applicable requirements of this note. Notwithstanding subdivisions (i)(A) through (C) above and the rules set forth in subdivision (o) of this note, goods (other than textile or apparel goods) classifiable as goods put up in sets for retail sale under general rule of interpretation 3 of the tariff schedule shall not be considered to be originating goods unless (1) each of the goods in the set is an originating good; or (2) the total value of the nonoriginating goods in the set does not exceed 15 percent of the adjusted value of the set. (ii) Subdivision (e)(i) does not apply to– (A) a nonoriginating material provided for in chapter 4, or a nonoriginating dairy preparation containing over 10 percent by weight of milk solids provided for in subheading 1901.90 or 2106.90, that is used in the production of a good provided for in chapter 4; (B) a nonoriginating material provided for in chapter 4, or a nonoriginating dairy preparation containing over 10 percent by weight of milk solids provided for in subheading 1901.90, that is used in the production of any of the following goods: (1) infant preparations containing over 10 percent by weight of milk solids provided for in subheading 1901.10; (2) mixes and doughs, containing over 25 percent by weight of butterfat, not put up for retail sale, provided for in subheading 1901.20; (3) dairy preparations containing over 10 percent by weight of milk solids provided for in subheading 1901.90 or 2106.90; (4) goods provided for in heading 2105; (5) beverages containing milk provided for in subheading 2202.90; or (6) animal feeds containing over 10 percent by weight of milk solids provided for in subheading 2309.90; (C) a nonoriginating material provided for in heading 0805, or any of subheadings 2009.11 through 2009.39, that is used in the production of a good provided for in any of subheadings 2009.11 through 2009.39, or in fruit or vegetable juice of any single fruit or vegetable, fortified with minerals or vitamins, concentrated or unconcentrated, provided for in subheading 2106.90 or 2202.90; (D) a nonoriginating material provided for in heading 0901 or 2101 that is used in the production of a good provided for in heading 0901 or 2101; (E) a nonoriginating material provided for in heading 1006 that is used in the production of a good provided for in heading 1102 or 1103 or subheading 1904.90; (F) a nonoriginating material provided for in chapter 15 that is used in the production of a good provided for in chapter 15; (G) a nonoriginating material provided for in heading 1701 that is used in the production of a good provided for in any of headings 1701 through 1703; (H) a nonoriginating material provided for in chapter 17 that is used in the production of a good provided for in subheading 1806.10; (I) except as provided in subdivisions (A) through (H) above and subdivision (o) of this note, a nonoriginating material used in the production of a good provided for in any of chapters 1 through 24, unless the nonoriginating material is provided for in a different subheading than the good for which origin is being determined under this note. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.806 Panama (iii) For the purposes of this note, the term “adjusted value” means the value determined in accordance with articles 1 through 8, article 15 and the corresponding interpretive notes of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade referred to in section 101(d)(8) of the Uruguay Round Agreements Act (19 U.S.C. 3511(d)(8)), adjusted, if necessary, to exclude any costs, charges or expenses incurred for transportation, insurance and related services incident to the international shipment of the merchandise from the country of exportation to the place of importation. (f) Accumulation. (i) For purposes of this note, originating materials from the territory of Panama or the United States that are used in the production of a good in the territory of the other country shall be considered to originate in the territory of such other country. (ii) A good that is produced in the territory of Panama or of the United States, or both, by one or more producers, is an originating good if the good satisfies all of the applicable requirements of this note. (g) Regional value content. (i) For purposes of subdivision (b)(ii)(B) of this note, the regional value content of a good referred to in subdivision (o) of this note, except for goods to which subdivision (h) applies, shall be calculated by the importer, exporter or producer of the good, on the basis of the build-down method described in subdivision (g)(i)(A) or the build-up method described in (g)(i)(B) below. (A) For the build-down method, the regional value content of a good may be calculated on the basis of the formula RVC = ((AV - VNM)/AV) x 100, where RVC is the regional value content, expressed as a percentage; AV is the adjusted value of the good; and VNM is the value of nonoriginating materials that are acquired and used by the producer in the production of the good, but does not include the value of a material that is self-produced; or (B) For the build-up method, the regional value content may be calculated on the basis of the formula RVC = (VOM/AV) x 100, where RVC is the regional value content, expressed as a percentage; AV is the adjusted value of the good; and VOM is the value of originating materials that are acquired or self-produced, and used by the producer in the production of the good. (ii) Value of materials. (A) For the purpose of calculating the regional value content of a good under subdivision (g)(i) and for purposes of applying the de minimis provisions of subdivision (e) of this note, the value of a material is: (1) in the case of a material that is imported by the producer of the good, the adjusted value of the material; (2) in the case of a material acquired in the territory in which the good is produced, the value, determined in accordance with Articles 1 through 8, Article 15 and the corresponding interpretive notes, of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 referred to in section 101(d)(8) of the Uruguay Round Agreements Act (19 U.S.C. 3511(d)(8)), as set forth in regulations promulgated by the Secretary of the Treasury providing for the application of such Articles in the absence of an importation by the producer; or (3) in the case of a material that is self-produced, the sum of– (i) all expenses incurred in the production of the material, including general expenses, and (ii) an amount for profit equivalent to the profit added in the normal course of trade. (B) The value of materials may be further adjusted as follows: (1) for originating materials, the following expenses, if not included in the value of an originating material calculated under subdivision (A) above, may be added to the value of the originating material: (I) the costs of freight, insurance, packing and all other costs incurred in transporting the material within or between the territory of Panama or of the United States, or both, to the location of the producer; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.807 Panama (II) duties, taxes and customs brokerage fees on the material paid in the territory of Panama or of the United States, or both, other than duties and taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or tax paid or payable; and (III) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or byproducts; and (2) for non-originating materials, if included in the value of a nonoriginating material calculated under subdivision (A) above, the following expenses may be deducted from the value of the nonoriginating material: (I) the costs of freight, insurance, packing and all other costs incurred in transporting the material within or between the territory of Panama or of the United States, or both, to the location of the producer; (II) duties, taxes and customs brokerage fees on the material paid in the territory of Panama or of the United States, or both, other than duties and taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or tax paid or payable; (III) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or by-products; or (IV) the cost of originating materials used in the production of the nonoriginating material in the territory of Panama or of the United States, or both. (C) All costs considered for the calculation of regional value content shall be recorded and maintained in conformity with the generally accepted accounting principles applicable in the territory of the country in which the good is produced (whether Panama or the United States). The term “generally accepted accounting principles”-- (i) means the recognized consensus or substantial authoritative support given in the territory of Panama or of the United States, as the case may be, with respect to the recording of revenues, expenses, costs, assets and liabilities, the disclosure of information and the preparation of financial statements, and (ii) may encompass broad guidelines for general application as well as detailed standards, practices and procedures. (h) Automotive goods. (i) For purposes of subdivision (b)(ii)(B) of this note, the regional value content of an automotive good referred to in subdivision (o) of this note may be calculated by the importer, exporter or producer of the good on the basis of the build-down method described in subdivision (g)(i)(A) of this note, the build-up method described in subdivision (g)(i)(B) of this note or the following net cost method, RVC = ((NC - VNM)/NC) X 100, where RVC is the regional value content, expressed as a percentage; NC is the net cost of the good; and VNM is the value of nonoriginating materials acquired and used by the producer in the production of the automotive good, but does not include the value of a material that is self-produced. (ii) For purposes of this subdivision, the term “automotive good” means a good classified under in any of subheadings 8407.31 through 8407.34 (engines) or 8408.20 (diesel engines for vehicles) and headings 8409 (parts of engines), 8701 through 8705 (motor vehicles), 8706 (chassis), 8707 (bodies) and 8708 (motor vehicle parts). (iii) For purposes of determining the regional value content under subdivision (h)(i) of this note for an automotive good that is a motor vehicle provided for in any of headings 8701 through 8705, an importer, exporter or producer may average the amounts calculated under the net cost formula contained in subdivision (h)(i), over the producer’s fiscal year– (A) with respect to all motor vehicles in any one of the categories described in subdivision (h)(iv), or (B) with respect to all motor vehicles in any such category that are exported to the territory of Panama or of the United States. (iv) A category is described in this subdivision if it– <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.808 Panama (A) is the same model line of motor vehicles, is in the same class of motor vehicles and is produced in the same plant in the territory of Panama or of the United States, as the good described in subdivision (h)(iii) for which regional value content is being calculated; (B) is the same class of motor vehicles, and is produced in the same plant in the territory of Panama or of the United States, as the good described in subdivision (h)(iii) for which regional value content is being calculated; or (C) is the same model line of motor vehicles produced in the territory of Panama or of the United States as the good described in subdivision (h)(iii) for which regional value content is being calculated. For purposes of this note, the term “model line of motor vehicles” means a group of motor vehicles having the same platform or model name. (v) The term “class of motor vehicles” means any one of the following categories of motor vehicles: (A) motor vehicles provided for in subheading 8701.20, 8704.10, 8704.22, 8704.23, 8704.32 or 8704.90, or heading 8705 or 8706, or motor vehicles for the transport of 16 or more persons provided for in subheading 8702.10 or 8702.90; (B) motor vehicles provided for in subheading 8701.10 or any of subheadings 8701.30 through 8701.90; (C) motor vehicles for the transport of 15 or fewer persons provided for in subheading 8702.10 or 8702.90, or motor vehicles provided for in subheading 8704.21 or 8704.31; or (D) motor vehicles provided for in any of subheadings 8703.21 through 8703.90. (vi) For purposes of determining the regional value content under subdivision (g) of this note for automotive materials provided for in any of subheadings 8407.31 through 8407.34, in subheading 8408.20 or in heading 8409, 8706, 8707 or 8708, that are produced in the same plant, an importer, exporter or producer may– (A) average the amounts calculated under the net cost formula contained in subdivision (h)(i) over– (1) the fiscal year of the motor vehicle producer to whom the automotive goods are sold, (2) any quarter or month, or (3) the fiscal year of the producer of such goods, if the goods were produced during the fiscal year, quarter or month that is the basis for the calculation; (B) determine the average referred to in subdivision (vi)(A) separately for such goods sold to one or more motor vehicle producers; or (C) make a separate determination under subdivision (vi)(A) or (vi)(B) for such goods that are exported to the territory of Panama or of the United States. The term “automotive materials” refers to such goods classified in the following provisions: subheadings 8407.31 through 8407.34 (engines) or 8708.20 (diesel engines for vehicles) and headings 8409 (parts of engines), 8706 (chassis), 8707 (bodies) and 8708 (motor vehicle parts). (vii) The importer, exporter or producer of an automotive good shall, consistent with the provisions regarding allocation of costs provided for in generally accepted accounting principles, determine the net cost of the automotive good under subdivision (h)(ii) by– (A) calculating the total cost incurred with respect to all goods produced by the producer of the automotive good, subtracting any sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs and nonallowable interest costs that are included in the total cost of all such goods, and then reasonably allocating the resulting net cost of those goods to the automotive good; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.809 Panama (B) calculating the total cost incurred with respect to all goods produced by that producer, reasonably allocating the total cost to the automotive good, and then subtracting any sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs and nonallowable interest costs that are included in the portion of the total cost allocated to the automotive good; or (C) reasonably allocating each cost that forms part of the total cost incurred with respect to the automotive good so that the aggregate of these costs does not include any sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs or nonallowable interest costs. (viii) For purposes of this note-- (A) the term “nonallowable interest costs” means interest costs incurred by a producer that exceed 700 basis points above the applicable official interest rate for comparable maturities of the country in which the producer is located; (B) the term “net cost” means total cost minus sales promotion, marketing, and after-sales service costs, royalties, shipping and packing costs and nonallowable interest costs that are included in the total cost; (C) the term “reasonably allocating” means apportioning in a manner that would be appropriate under generally accepted accounting principles; and (D) the term “total cost” means all product costs, period costs and other costs for a good incurred in the territory of Panama or of the United States, or both. (i) Accessories, spare parts or tools. (i) Subject to subdivisions (ii) and (iii) of this subdivision, accessories, spare parts or tools delivered with a good that form part of the good's standard accessories, spare parts or tools shall-- (A) be treated 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 the applicable change in tariff classification set forth in subdivision (o) of this note. (ii) Subdivision (i)(i) shall apply only if-- (A) the accessories, spare parts or tools are classified with and not invoiced separately from the good, regardless of whether such accessories, spare parts or tools are specified or are separately identified in the invoice for the good; and (B) the quantities and value of the accessories, spare parts or tools are customary for the good. (iii) 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 originating or nonoriginating materials, as the case may be, in calculating the regional value content of the good. (j) Fungible goods and materials. (i) A person claiming that a fungible good or fungible material is an originating good may base the claim either on the physical segregation of the fungible good or fungible material or by using an inventory management method with respect to the fungible good or fungible material. For purposes of this subdivision, the term “inventory management method” means: (A) averaging; (B) “last-in, first-out”; (C) “first-in, first out”; or (D) any other method that is recognized in the generally accepted accounting principles of the country in which the production is performed (whether Panama or the United States) or otherwise accepted by that country. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.810 Panama The term “fungible good” or “fungible material” means a good or material, as the case may be, that is interchangeable with another good or material for commercial purposes and the properties of which are essentially identical to such other good or material. (ii) A person selecting an inventory management method under subdivision (j)(i) above for a particular fungible good or fungible material shall continue to use that method for that fungible good or fungible material throughout the fiscal year of such person. (k) Packaging materials and containers. (i) Packaging materials and containers in which a good is packaged for retail sale, if classified with the good for which the tariff treatment under the terms of this note is claimed, shall be disregarded in determining whether all the nonoriginating materials used in the production of the good undergo the applicable change in tariff classification set out in subdivision (o) of this note 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 as originating or nonoriginating materials, as the case may be, in calculating the regional value content of the good. (ii) Packing materials and containers for shipment shall be disregarded in determining whether a good is an originating good. For purposes of this note, the term “packing materials and containers for shipment” means goods used to protect another good during its transportation and does not include the packaging materials and containers in which the other good is packaged for retail sale. (l) Indirect materials. For purposes of this note, an indirect material shall be treated as an originating material without regard to where it is produced. The term “indirect material” means a good used in the production, testing or inspection of another good but not physically incorporated into that other good, or a good used in the maintenance of buildings or the operation of equipment associated with the production of another good, including– (i) fuel and energy; (ii) tools, dies and molds; (iii) spare parts and materials used in the maintenance of equipment or buildings; (iv) lubricants, greases, compounding materials and other materials used in production or used to operate equipment or buildings; (v) gloves, glasses, footwear, clothing, safety equipment and supplies; (vi) equipment, devices and supplies used for testing or inspecting the good; (vii) catalysts and solvents; and (viii) any other good that is not incorporated into the other good but the use of which in the production of the other good can reasonably be demonstrated to be a part of that production. (m) Record-keeping requirements and verification. (i) An importer claiming preferential tariff treatment for a good imported into the territory of the United States under the provisions of this note based on a importer’s certification or its knowledge (including reasonable reliance on information in the importer’s possession) that the good is an originating good shall maintain, for a minimum of five years from the date of importation of the good, all records necessary to demonstrate that the good qualified for the preferential tariff treatment claimed under this note. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.811 Panama (ii) An importer claiming preferential tariff treatment for a good imported into the territory of the United States based on a certification issued by the exporter or producer shall maintain, for a minimum of five years from the date of importation of the good, a copy of the certification that served as the basis for the claim. If the importer possesses records demonstrating that the good satisfies the requirements to remain originating under subdivision (c)(iii) of this note, the importer shall maintain such records for a minimum of five years from the date of importation of the good; shall make a written declaration that the good qualifies as originating, under the terms of applicable regulations; and shall be prepared to submit, upon request by the appropriate customs officer, a certification of origin demonstrating that the good qualifies as an originating good under the provisions of this note, including pertinent cost and manufacturing information and all other information requested by such customs officer. (iii) A certification that a good is originating may be in written or electronic form, including but not limited to the following elements: (A) the name of the certifying person, including as necessary contact or other identifying information; (B) the importer of the good (if known); (C) the exporter of the good (if different from the producer); (D) the producer of the good (if known); (E) the classification of the good in the tariff schedule and a description of the good; (F) information demonstrating that the good is originating; (G) the date of the certification; and (H) in the case of a blanket certification of multiple shipments of identical goods within any period specified in the written or electronic certification, not exceeding 12 months from the date of the certification, the period of time that the certification covers. For purposes of this subdivision, the term “identical goods” means goods that are the same in all respects relevant to the rule of origin that qualifies the goods as originating goods. Importers shall, upon request by the appropriate customs officer, make available such records as are necessary under applicable regulations to demonstrate that a good qualifies as an originating good under the provisions of this note. (iv) For purposes of determining whether a good imported into the customs territory of the United States from the territory of Panama qualifies as an originating good under the provisions of this note, the appropriate customs officer may conduct a verification under such terms or procedures as the United States and Panama may agree, as set forth in pertinent regulations. (n) Interpretation of rules of origin. (i) Unless otherwise specified, a rule in subdivision (o) of this note that is set out adjacent and is applicable to a 6-digit subheading in the tariff schedule shall take precedence over a rule applicable to a 4-digit heading superior thereto and covering the goods of such subheading. For purposes of this subdivision and subdivision (o) of this note, a tariff provision is a “heading” if its article description is not indented; a provision is a “subheading” if it is designated by 6 digits under the Harmonized Commodity Description and Coding System. (ii) Reference to weight in the rules set forth in subdivision (o) of this note for goods provided for in chapters 1 through 24 of the tariff schedule means dry weight, unless otherwise specified in the tariff schedule. (iii) A requirement of a change in tariff classification in subdivision (o) of this note applies only to nonoriginating materials. (iv) For purposes of applying this note to goods of chapters 6 through 14, inclusive, agricultural and horticultural goods grown in the territory of Panama or of the United States shall be treated as originating therein even if grown from seed, bulbs, rootstock, cuttings, grafts, shoots, buds or other live parts of plants imported from a country other than Panama or the United States. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.812 Panama (v) For purposes of applying this note to goods of chapters 27 through 40, inclusive (except a good of heading 3823), of the tariff schedule,a good that undergoes a chemical reaction as defined herein shall be treated as an originating good for purposes of this note, notwithstanding any product-specific rules enumerated in this note, provided all other applicable requirements are satisfied. A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. The following are not considered to be chemical reactions for purposes of this note: (A) dissolving in water or other solvents; (B) the elimination of solvents including solvent water; or (C) the addition or elimination of water of crystallization. (vi) A good of heading in chapters 28 through 40 that satisfies one or more of the provisions enumerated in this subdivision shall be treated as an originating good for purposes of this note, except as otherwise specified in such provisions. Notwithstanding the preceding sentence, a good is an originating good if it meets the applicable change in tariff classification or satisfies the applicable value content requirement specified in the rules of origin in subdivision (o) for such chapters. (A) A good of chapters 28 through 40 that is subject to purification shall be treated as an originating good provided that the purification occurs in the territory of Panama or of the United States, or both and results in the following: (1) the elimination of not less than 80 percent of the impurities; or (2) the reduction or elimination of impurities resulting in a good suitable: (I) as a pharmaceutical, medicinal, cosmetic, veterinary, or food grade substance; (II) as a chemical product or reagent for analytical, diagnostic, or laboratory uses; (III) as an element or component for use in micro-elements; (IV) for specialized optical uses; (V) for non-toxic uses for health and safety; (VI) for biotechnical use; (VII) as a carrier used in a separation process; or (VIII)for nuclear grade uses. (B) A good of chapters 30, 31 or 33 through 40 (except for heading 3808) shall be treated as an originating good if the deliberate and proportionally controlled mixing or blending (including dispersing) of materials to conform to predetermined specifications, resulting in the production of a good having different essential physical or chemical characteristics that are relevant to the purposes or uses of the good and are different from the input materials, occurs in the territory of Panama or of the United States, or both. (C) A good of chapters 30, 31, 33 or 39 shall be treated as an originating good if the deliberate and controlled modification in particle size of the good, including micronizing by dissolving a polymer and subsequent precipitation, other than by merely crushing or pressing, resulting in a good having a defined particle size, defined particle size distribution, or defined surface area, which is relevant to the purposes of the resulting good and having different essential physical or chemical characteristics from the input materials, occurs in the territory of Panama or of the United States, or both. (D) A good of chapters 28 through 38 shall be treated as an originating good if the production of standards materials occurs in the territory of Panama or of the United States, or both. For the purposes of this subdivision, “standards materials” (including standard solutions) are preparations suitable for analytical, calibrating, or referencing uses, having precise degrees of purity or proportions that are certified by the manufacturer. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.813 Panama (E) A good of chapters 28 through 39 shall be treated as an originating good if the isolation or separation of isomers from mixtures of isomers occurs in the territory of Panama or of the United States, or both. (F) A good of chapters 28 through 38 that undergoes a change from one classification to another in the territory of Panama or of the United States, or both, as a result of the separation of one or more materials from a man-made mixture shall not be treated as an originating good unless the isolated material underwent a chemical reaction in the territory of Panama or of the United States, or both. (vii) With respect to textile and apparel goods imported under heading 9822.09.62, the following provisions shall apply: (A) A textile good of chapters 50 through 60 of the tariff schedule shall be considered to be an originating good under this note if it is wholly formed in the territory of Panama or of the United States, or both, from– (1) one or more of the fibers, yarns and fabrics listed in U.S. note 39 to subchapter XXII of chapter 98 of the tariff schedule; or (2) a combination of any of the fibers, yarns and fabrics listed in such U.S. note 39 and one or more fibers, yarns and fabrics that are originating goods under the terms of this note. The originating fibers and yarns referred to in subdivision (A)(2) may contain up to 10 percent by weight of fibers and yarns that do not undergo an applicable change in tariff classification set out in subdivision (o) of this note. Any elastomeric yarn contained in such originating yarns referred to in subdivision (A)(2) must be formed in the territory of Panama or of the United States, or both. (B) An apparel good of chapters 61 or 62 of the tariff schedule shall be considered to be an originating good under this note if it is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and if the fabric of the outer shell, exclusive of collars and cuffs where applicable, is wholly of– (1) one or more fabrics listed in U.S. note 39 to subchapter XXII of chapter 98 of the tariff schedule; or (2) one or more fabrics or knit to shape components formed in the territory of Panama or of the United States, or both, from one or more of the yarns listed in such U.S. note 39; or (3) any combination of the fabrics referred to in subdivision (B)(1), the fabrics or knit to shape components referred to in subdivision (B)(2) or one or more fabrics or knit to shape components that are originating goods under the terms of this note. The originating fabrics referred to in subdivision (B)(3) may contain up to 10 percent by weigh tof fibers or yarns that do not undergo an applicable change in tariff classification set out in subdivision (o) of this note. Any elastomeric yarn contained in such originating yarns referred to in subdivision (B)(3) must be formed in the territory of Panama or of the United States, or both. (C) A textile good of chapter 63 or subheading 9404.90 of the tariff schedule shall be considered to be an originating good if it is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and if the component that determines the tariff classification of the good is wholly of– (1) one or more of the fabrics listed in U.S. note 39 to subchapter XXII of chapter 98 of the tariff schedule; (2) one or more fabrics or knit to shape components formed in the territory of Panama or of the United States, or both, from one or more of the yarns listed in such U.S. note 39; or (3) any combination of the fabrics referred to in subdivision (C)(1), the fabrics or knit to shape components referred to in subdivision (C)(2) or one ore more fabrics or knit to shape components that are originating goods under the terms of this note. The originating fabrics referred to in subdivision (C)(3) may contain up to 10 percent by weight of fibers or yarns that do not undergo an applicable change in tariff classification set out in subdivision (o) of this note. Any elastomeric yarn contained in such originating yarns referred to in subdivision (C)(3) must be formed in the territory of Panama or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.814 Panama (D) An apparel good of chapters 61 or 62 shall be considered to be an originating good regardless of the origin of any visible lining fabric described in chapter rule 1 to such chapters in subdivision (o) of this note, narrow fabrics described in chapter rule 3 to such chapters in such subdivision (o), sewing thread described in chapter rule 4 to such chapters in such subdivision (o) or pocketing fabric described in chapter rule 5 to such chapters in such subdivision (o), provided that any such material is identified in U.S. note 39 to subchapter XXII of chapter 98 of the tariff schedule and the good meets all other applicable requirements for preferential treatment under this note. (o) Product-specific rules. [NOT UPDATED FOR PRES. PROC. 8771] Chapter 1. 1. A change to headings 0101 through 0106 from any other chapter. Chapter 2. 1. A change to headings 0201 through 0210 from any other chapter. Chapter 3. Chapter rule 1: Fish, crustaceans, molluscs and other aquatic invertebrates of this chapter shall be deemed originating even if they were cultivated from nonoriginating fry (immature fish at a post-larval stage, including fingerlings, parr, smolts and elvers) or larvae. 1. A change to headings 0301 through 0307 from any other chapter. Chapter 4. 1. A change to headings 0401 through 0404 from any other chapter, except from subheading 1901.90. 2. A change to heading 0405 from any other chapter, except from subheadings 1901.90 or 2106.90. 3. A change to heading 0406 from any other chapter, except from subheading 1901.90. 4. A change to headings 0407 through 0410 from any other chapter. Chapter 5. 1. A change to headings 0501 through 0511 from any other chapter. Chapter 6. 1. A change to headings 0601 through 0604 from any other chapter. Chapter 7. 1. A change to headings 0701 through 0714 from any other chapter. Chapter 8. 1. A change to headings 0801 through 0814 from any other chapter. Chapter 9. 1. A change to heading 0901 from any other chapter. 2. A change to subheadings 0902.10 through 0902.40 from any other subheading. 3. A change to heading 0903 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.815 Panama 4. (A) A change to crushed, ground or powdered spices put up for retail sale of subheadings 0904.11 through 0910.99 from spices that are not crushed, ground or powdered of subheadings 0904.11 through 0910.99, or from any other subheading; or (B) A change to mixtures of spices or any good of subheadings 0904.11 through 0910.99 other than crushed, ground or powdered spices put up for retail sale from any other subheading. Chapter 10. 1. A change to headings 1001 through 1008 from any other chapter. Chapter 11. 1. A change to headings 1101 through 1103 from any other chapter. 2. A change to subheading 1104.12 from any other subheading. 3. A change to subheadings 1104.19 through 1104.30 from any other chapter, except from heading 1005. 4. A change to heading 1105 from any other chapter, except from heading 0701. 5. A change to headings 1106 through 1109 from any other chapter. Chapter 12. 1. A change to headings 1201 through 1214 from any other chapter. Chapter 13. 1. A change to headings 1301 through 1302 from any other chapter. Chapter 14. 1. A change to headings 1401 through 1404 from any other chapter. Chapter 15. 1. A change to headings 1501 through 1510 from any other chapter. 2. A change to heading 1511 from any other chapter, except from subheading 1207.10. 3. A change to headings 1512 through 1518 from any other chapter. 4. A change to heading 1520 from any other heading. 5. A change to headings 1521 through 1522 from any other chapter. Chapter 16. 1. A change to headings 1601 through 1605 from any other chapter. Chapter 17. 1. A change to headings 1701 through 1703 from any other chapter. 2. A change to heading 1704 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.816 Panama Chapter 18. 1. A change to headings 1801 through 1802 from any other chapter. 2. A change to headings 1803 through 1805 from any other heading. 3. A change to subheading 1806.10 from any other heading, provided that goods of subheading 1806.10 containing 90 percent or more by dry weight of sugar do not contain nonoriginating sugar of chapter 17 and that goods of subheading 1806.10 containing less than 90 percent by dry weight of sugar do not contain more than 35 percent by weight of nonoriginating sugar of chapter 17. 4. A change to subheading 1806.20 from any other heading. 5. A change to subheadings 1806.31 through 1806.90 from any other subheading. Chapter 19. 1. A change to subheading 1901.10 from any other chapter, provided that goods of subheading 1901.10 containing over 10 percent by weight of milk solids do not contain nonoriginating dairy goods of chapter 4. 2. A change to subheading 1901.20 from any other chapter, provided that goods of subheading 1901.20 containing over 25 percent by weight of butterfat, not put up for retail sale, do not contain nonoriginating dairy goods of chapter 4. 3. A change to subheading 1901.90 from any other chapter, provided that goods of subheading 1901.90 containing over 10 percent by weight of milk solids do not contain nonoriginating dairy goods of chapter 4. 4. A change to headings 1902 through 1903 from any other chapter. 5. A change to subheadings 1904.10 through 1904.30 from any other chapter. 6. A change to subheading 1904.90 from any other subheading, except from heading 1006. 7. A change to heading 1905 from any other chapter. Chapter 20 Chapter rule 1: Fruit, nut and vegetable preparations of headings 2002 through 2005 or 2008 that have been prepared or preserved by freezing, by packing (including canning) in water, brine or natural juices, or by roasting, either dry or in oil (including processing incidental to freezing, packing, or roasting) shall be treated as originating only if the fresh good was wholly obtained or produced entirely in the territory of Panama or of the United States, or both. 1. A change to heading 2001 from any other chapter, except from subheading 0703.10. 2. A change to headings 2002 through 2005 from any other chapter, except as provided for in chapter rule 1 to this chapter and except from heading 0701. 3. A change to heading 2006 from any other chapter, except from heading 1202 or subheading 0804.30. 4. A change to heading 2007 from any other chapter, except from heading 0803 or subheading 0804.50. 5. A change to subheading 2008.11 from any other chapter, except from heading 1202. 6. A change to subheadings 2008.19 through 2008.99 from any other chapter, except as provided for in chapter rule 1 to this chapter. 7. A change to subheadings 2009.11 through 2009.39 from any other chapter, except from heading 0805. 8. A change to subheadings 2009.41 through 2009.50 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.817 Panama 9. (A) A change to guava, apple, pear, peach, mango, grape or soursop juice of subheadings 2009.61 through 2009.80 from guava, apple, pear, peach, mango, grape or soursop juice concentrate of subheadings 2009.61 through 2009.80 or from any other chapter; or (B) A change to any other good under subheadings 2009.61 through 2009.80 from any other chapter. 10. (A) A change to subheading 2009.90 from any other chapter; or (B) A change to subheading 2009.90 from any other subheading within chapter 20, whether or not there is also a change from any other chapter, provided that the juice of a single fruit or vegetable, or juice ingredients from a single country other than Panama or the United States, constitute in single strength form no more than 60 percent by volume of the good. Chapter 21. 1. A change to subheadings 2101.11 through 2101.12 from any other chapter, except from heading 0901. 2. A change to subheadings 2101.20 through 2101.30 from any other chapter. 3. A change to heading 2102 from any other chapter. 4. A change to subheading 2103.10 from any other chapter. 5. A change to subheading 2103.20 from any other chapter, provided that tomato ketchup of subheading 2103.20 does not contain nonoriginating goods from subheading 2002.90. 6. (A) A change to prepared mustard of subheading 2103.30 from mustard flour or meal of subheading 2103.30 or any other subheading; or (B) A change to any other good of subheading 2103.30 from any other chapter. 7. A change to subheading 2103.90 from any other heading. 8. A change to heading 2104 from any other heading. 9. A change to heading 2105 from any other heading, except from chapter 4, or from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90. 10. (A) A change to concentrated juice of any single fruit or vegetable fortified with vitamins or minerals of subheading 2106.90 from any other chapter except from headings 0805 or 2009 or subheading 2202.90; (B) A change to mixtures of juices fortified with vitamins or minerals of subheading 2106.90: (1) from any other chapter, except from headings 0805 or 2009 or mixtures of juices of subheading 2202.90; or (2) from any other subheading within chapter 21, heading 2009 or mixtures of juices of subheading 2202.90, whether or not there is also a change from any other chapter, provided that the juice of a single fruit or vegetable, or juice ingredients from a single country other than Panama or fhe United States, constitute in single strength form no more than 60 percent by volume of the good; (C) A change to compound alcoholic preparations of subheading 2106.90 from any other subheading except from headings 2203 through 2209; (D) A change to sugar syrups of subheading 2106.90 from any other chapter, except from chapter 17; (E) A change to goods containing over 10 percent by weight of milk solids of subheading 2106.90 from any other chapter, except from chapter 4, or from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.818 Panama (F) A change to other goods of heading 2106 from any other chapter. Chapter 22. 1. A change to heading 2201 from any other chapter. 2. A change to subheading 2202.10 from any other chapter. 3. (A) A change to guava, apple, pear, peach, mango, grape or soursop juice fortified with vitamins or minerals of subheading 2202.90 from guava, apple, pear, peach, mango, grape or soursop juice concentrate of heading 2009 or from any other heading; (B) A change to juice of any single fruit or vegetable fortified with vitamins or minerals of subheading 2202.90 from any other chapter, except from headings 0805 or 2009, or from juice concentrates of heading 2106.90; (C) A change to mixtures of juices fortified with vitamins or minerals of subheading 2202.90: (1) from any other chapter, except from headings 0805 or 2009 or from mixtures of juices of subheading 2106.90; or (2) from any other subheading within chapter 22, heading 2009 or mixtures of juices of subheading 2106.90, whether or not there is also a change from any other chapter, provided that the juice of a single fruit or vegetable, or juice ingredients from a single country other than Panama or the United States, constitute in single strength form no more than 60 percent by volume of the good; (D) A change to beverages containing milk from any other chapter, except from chapter 4 or from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90; or (E) A change to any other goods of subheading 2202.90 from any other chapter. 4. A change to headings 2203 through 2208 from any other chapter except from compound alcoholic preparations of subheading 2106.90. 5. A change to heading 2209 from any other heading. Chapter 23. 1. A change to headings 2301 through 2308 from any other chapter. 2. A change to subheading 2309.10 from any other heading. 3. A change to subheading 2309.90 from any other heading except from chapter 4 or subheading 1901.90. Chapter 24. 1. A change to heading 2401 from any other chapter. 2. A change to heading 2402 from any other chapter, or from wrapper tobacco not threshed or similarly processed of heading 2401, or from homogenized or reconstituted tobacco suitable for use as wrapper tobacco of heading 2403. 3. (A) A change to homogenized or reconstituted tobacco for use as cigar wrapper of subheading 2403.91 from any other heading; or (B) A change to any other good of heading 2403 from any other chapter. Chapter 25. 1. A change to headings 2501 through 2516 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.819 Panama 2. A change to subheadings 2517.10 through 2517.20 from any other heading. 3. A change to subheading 2517.30 from any other subheading. 4. A change in subheadings 2517.41 through 2517.49 from any other heading. 5. A change to headings 2518 through 2522 from any other heading. 6. A change to heading 2523 from any other chapter. 7. A change to headings 2524 through 2530 from any other heading. Chapter 26. 1. A change to headings 2601 through 2621 from any other heading. Chapter 27. 1. A change to headings 2701 through 2706 from any other heading. 2. (A) A change to subheadings 2707.10 through 2707.99 from any other heading; or (B) A change to subheadings 2707.10 through 2707.99 from any other subheading, provided that the good resulting from such change is the product of a chemical reaction. 3. A change to headings 2708 through 2709 from any other heading. Heading rule: For purposes of heading 2710, the following processes confer origin: (i) Atmospheric distillation: A separation process in which petroleum oils are converted, in a distillation tower, into fractions according to boiling point and the vapor then condensed into different liquefied fractions; or (ii) Vacuum distillation: Distillation at a pressure below atmospheric but not so low that it would be classed as molecular distillation 4. (A) A change to any good of heading 2710 from any other good of heading 2710, provided that the good resulting from such change is the product of a chemical reaction, atmospheric distillation or vacuum distillation; or (B) A change to heading 2710 from any other heading, except from heading 2207. 5. A change to subheading 2711.11 from any other subheading, except from subheading 2711.21. 6. A change to subheadings 2711.12 through 2711.19 from any other subheading, except from subheading 2711.29. 7. A change to subheading 2711.21 from any other subheading, except from subheading 2711.11. 8. A change to subheading 2711.29 from any other subheading, except from subheadings 2711.12 through 2711.21. 9. A change to headings 2712 through 2714 from any other heading. 10. A change to heading 2715 from any other heading, except from heading 2714 or subheading 2713.20. 11. A change to heading 2716 from any other heading. Chapter 28. 1. A change to subheadings 2801.10 through 2801.30 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.820 Panama 2. A change to headings 2802 through 2803 from any other heading. 3. A change to subheadings 2804.10 through 2806.20 from any other subheading. 4. A change to headings 2807 through 2808 from any other heading. 5. A change to subheadings 2809.10 through 2809.20 from any other subheading. 6. A change to heading 2810 from any other heading. 7. A change to subheadings 2811.11 through 2816.40 from any other subheading. 8. A change to heading 2817 from any other heading. 9. A change to subheadings 2818.10 through 2821.20 from any other subheading. 10. A change to headings 2822 through 2823 from any other heading. 11. A change to subheadings 2824.10 through 2837.20 from any other subheading. 12. A change to heading 2838 from any other heading. 13. A change to subheadings 2839.11 through 2846.90 from any other subheading. 14. A change to headings 2847 through 2848 from any other heading. 15. A change to subheadings 2849.10 through 2849.90 from any other subheading. 16. A change to headings 2850 through 2851 from any other heading. Chapter 29. 1. A change to subheadings 2901.10 through 2910.90 from any other subheading. 2. A change to heading 2911 from any other heading. 3. A change to subheadings 2912.11 through 2912.60 from any other subheading. 4. A change to heading 2913 from any other heading. 5. A change to subheadings 2914.11 through 2918.90 from any other subheading. 6. A change to heading 2919 from any other heading. 7. A change to subheadings 2920.10 through 2926.90 from any other subheading. 8. A change to headings 2927 through 2928 from any other heading. 9. A change to subheadings 2929.10 through 2930.90 from any other subheading. 10. A change to heading 2931 from any other heading. 11. A change to subheadings 2932.11 through 2934.99 from any other subheading. 12. A change to heading 2935 from any other heading. 13. A change to subheadings 2936.10 through 2939.99 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.821 Panama 14. A change to subheadings 2941.10 through 2941.90 from any other subheading. 15. A change to heading 2942 from any other heading. Chapter 30. 1. A change to subheadings 3001.10 through 3003.90 from any other subheading. 2. A change to heading 3004 from any other heading, except from heading 3003. 3. A change to subheadings 3005.10 through 3006.80 from any other subheading. Chapter 31. 1. A change to heading 3101 from any other heading. 2. A change to subheadings 3102.10 through 3105.90 from any other subheading. Chapter 32. 1. A change to subheadings 3201.10 through 3202.90 from any other subheading. 2. A change to heading 3203 from any other heading. 3. A change to subheadings 3204.11 through 3204.90 from any other subheading. 4. A change to heading 3205 from any other chapter. 5. A change to subheadings 3206.11 through 3206.50 from any other subheading. 6. A change to heading 3207 from any other chapter. 7. A change to headings 3208 through 3211 from any other chapter. 8. A change to heading 3212 from any other chapter. 9. A change to headings 3213 through 3214 from any other heading. 10. A change to heading 3215 from any other chapter. Chapter 33. 1. A change to subheadings 3301.11 through 3301.90 from any other subheading. 2. A change to heading 3302 from any other heading, except from heading 2207. 3. A change to heading 3303 from any other heading. 4. A change to subheadings 3304.10 through 3307.90 from any other subheading. Chapter 34. 1. A change to heading 3401 from any other heading. 2. A change to subheadings 3402.11 through 3402.90 from any other subheading. 3. A change to subheadings 3403.11 through 3403.19 from any other subheading, except from headings 2710 or 2712. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.822 Panama 4. A change to subheadings 3403.91 through 3403.99 from any other subheading. 5. A change to subheadings 3404.10 through 3405.90 from any other subheading. 6. A change to headings 3406 through 3407 from any other heading. Chapter 35. 1. A change to subheadings 3501.10 through 3501.90 from any other subheading. 2. A change to subheadings 3502.11 through 3502.19 from any other subheading outside that group, except from heading 0407. 3. A change to subheadings 3502.20 through 3502.90 from any other subheading. 4. A change to headings 3503 through 3504 from any other heading. 5. A change to subheadings 3505.10 through 3505.20 from any other subheading. 6. A change to heading 3506 from any other heading. 7. A change to subheadings 3507.10 through 3507.90 from any other subheading. Chapter 36. 1. A change to headings 3601 through 3606 from any other heading. Chapter 37. 1. A change to headings 3701 through 3703 from any other heading outside that group. 2. A change to headings 3704 through 3706 from any other heading. 3. A change to subheadings 3707.10 through 3707.90 from any other subheading. Chapter 38 1. A change to subheadings 3801.10 through 3807.00 from any other heading. 2. A change to subheadings 3808.10 through 3808.90 from any other subheading provided that 50 percent by weight of the active ingredient or ingredients is originating. 3. A change to subheadings 3809.10 through 3824.90 from any other heading. 4. A change to heading 3825 from any other chapter, except from chapters 28 through 37, 40 or 90. Chapter 39. 1. A change to headings 3901 through 3915 from any other heading, provided that the originating polymer content is no less than 50 percent by weight of the total polymer content. 2. A change to subheadings 3916.10 through 3918.90 from any other subheading. 3. (A) A change to subheadings 3919.10 through 3919.90 from any other subheading outside that group; or (B) A change to subheadings 3919.10 through 3919.90 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.823 Panama (2) 45 percent under the build-down method. 4. (A) A change to subheading 3920.10 through 3920.99 from any other subheading; or (B) No change in tariff classification to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 25 percent under the build-up method, or (2) 30 percent under the build-down method. 5. A change to subheadings 3921.11 through 3921.90 from any other subheading. 6. A change to headings 3922 through 3926 from any other heading. Chapter 40. 1. (A) A change to subheadings 4001.10 through 4001.30 from any other chapter; or (B) A change to subheadings 4001.10 through 4001.30 from any other subheading, provided that there is a regional value content of not less than 30 percent under the build-down method. 2. (A) A change to headings 4002 through 4006 from any other heading, except from heading 4001; or (B) A change to headings 4002 through 4006 from heading 4001 or from any other heading, provided that there is a regional value content of not less than 30 percent under the build-down method. 3. A change to headings 4007 through 4017 from any other heading. Chapter 41. 1. (A) A change to hides or skins of heading 4101 that have undergone a tanning (including a pre-tanning) process that is reversible from any other good of heading 4101 or from any other chapter; or (B) A change to any other good of heading 4101 from any other chapter. 2. (A) A change to hides or skins of heading 4102 that have undergone a tanning (including a pre-tanning) process that is reversible from any other good of heading 4102 or from any other chapter; or (B) A change to any other good of heading 4102 from any other chapter. 3. (A) A change to hides or skins of heading 4103 that have undergone a tanning (including a pre-tanning) process that is reversible from any other good of heading 4103 or from any other chapter; or (B) A change to any other good of heading 4103 from any other chapter. 4. A change to subheadings 4104.11 through 4104.49 from any other subheading. 5. (A) A change to heading 4105 from any other heading, except from hides or skins of heading 4102 that have undergone a tanning (including a pre-tanning) process that is reversible, or from heading 4112; or (B) A change to heading 4105 from wet blues of subheading 4105.10. 6. (A) A change to heading 4106 from any other heading, except from hides or skins of heading 4103 that have undergone a tanning (including a pre-tanning) process that is reversible, or from heading 4113; or (B) A change to heading 4106 from wet blues of subheadings 4106.21, 4106.31 or 4106.91. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.824 Panama 7. A change to heading 4107 from any other heading. 8. (A) A change to heading 4112 from any other heading, except from hides or skins of heading 4102 that have undergone a tanning (including a pre-tanning) process that is reversible, or from heading 4105; or (B) A change to heading 4112 from wet blues of subheading 4105.10. 9. (A) A change to heading 4113 from any other heading, except from hides or skins of heading 4103 that have undergone a tanning (including a pre-tanning) process that is reversible, or from heading 4106; or (B) A change to heading 4113 from wet blues of subheadings 4106.21, 4106.31 or 4106.90. 10. A change to subheadings 4114.10 through 4115.20 from any other subheading. Chapter 42. 1. A change to heading 4201 from any other heading. 2. A change to subheading 4202.11 from any other chapter. 3. A change to goods of subheading 4202.12 with an outer surface of textile materials from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 4. A change to goods of subheading 4202.12 with an outer surface of plastic from any other heading. 5. A change to subheadings 4202.19 through 4202.21 from any other chapter. 6. A change to goods of subheading 4202.22 with an outer surface of textile materials from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 7. A change to goods of subheading 4202.22 with an outer surface of plastic sheeting from any other heading. 8. A change to subheadings 4202.29 through 4202.31 from any other chapter. 9. A change to goods of subheading 4202.32 with an outer surface of textile materials from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 10. A change to goods of subheading 4202.32 with an outer surface of plastic sheeting from any other heading. 11. A change to subheadings 4202.39 through 4202.91 from any other chapter. 12. A change to goods of subheading 4202.92 with an outer surface of textile materials from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 13. A change to goods of subheading 4202.92 with an outer surface of plastic sheeting from any other heading. 14. A change to subheading 4202.99 from any other chapter. 15. A change to subheadings 4203.10 through 4203.29 from any other chapter. 16. A change to subheadings 4203.30 through 4203.40 from any other heading. 17. A change to headings 4204 through 4206 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.825 Panama Chapter 43. 1. A change to heading 4301 from any other chapter. 2. A change to headings 4302 through 4304 from any other heading. Chapter 44. 1. A change to headings 4401 through 4421 from any other heading. Chapter 45 1. A change to headings 4501 through 4504 from any other heading. Chapter 46. 1. A change to heading 4601 from any other chapter. 2. A change to heading 4602 from any other heading. Chapter 47. 1. A change to headings 4701 through 4707 from any other heading. Chapter 48. 1. A change to headings 4801 through 4807 from any other chapter. 2. A change to heading 4808 from any other heading. 3. A change to heading 4809 from any other chapter. 4. A change to headings 4810 through 4811 from any other heading. 5. A change to headings 4812 through 4817 from any other heading outside that group. 6. A change to subheadings 4818.10 through 4818.30 from any other heading, except from heading 4803. 7. A change to subheadings 4818.40 through 4818.90 from any other heading. 8. A change to headings 4819 through 4822 from any heading outside that group. 9. A change to heading 4823 from any other heading. Chapter 49. 1. A change to headings 4901 through 4911 from any other chapter. Chapter 50. 1. A change to headings 5001 through 5003 from any other chapter. 2. A change to headings 5004 through 5006 from any heading outside that group. 3. A change to heading 5007 from any other heading. Chapter 51. 1. A change to headings 5101 through 5105 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.826 Panama 2. A change to headings 5106 through 5110 from any heading outside that group. 3. A change to headings 5111 through 5113 from any other heading. Chapter 52 1. A change to headings 5201 through 5207 from any other chapter, except from headings 5401 through 5405 or 5501 through 5507. 2. A change to headings 5208 through 5212 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404 or 5509 through 5510. Chapter 53. 1. A change to headings 5301 through 5305 from any other chapter. 2. A change to headings 5306 through 5308 from any heading outside that group. 3. A change to headings 5309 through 5311 from any heading outside that group. Chapter 54. 1. A change to headings 5401 through 5406 from any other chapter, except from headings 5201 through 5203 or 5501 through 5507. 2. A change to tariff items 5407.61.11, 5407.61.21 or 5407.61.91 from tariff items 5402.43.10 or 5402.52.10 or from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. 3. A change to any other tariff item of heading 5407 from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. 4. A change to heading 5408 from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510. Chapter 55. 1. A change to headings 5501 through 5511 from any other chapter, except from headings 5201 through 5203 or 5401 through 5405. 2. A change to headings 5512 through 5516 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404 or 5509 through 5510. Chapter 56. 1. A change to headings 5601 through 56.09 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311 or chapters 54 through 55. Chapter 57. 1. A change to headings 5701 through 5705 from any other chapter, except from headings 5111 through 5113 or 5204 through 5212, chapter 54 or headings 5508 through 5516. Chapter 58. 1. A change to subheadings 5801.10 through 5806.10 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311 or chapters 54 through 55. 2. A change to subheading 5806.20 from any other chapter, except from headings 5208 through 5212, 5407 through 5408 or 5512 through 5516. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.827 Panama 3. A change to subheadings 5806.31 through 5811.00 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311 or chapters 54 through 55. Chapter 59. 1. A change to heading 5901 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. 2. A change to heading 5902 from any other heading, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311 or chapters 54 through 55. 3. A change to headings 5903 through 5908 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. 4. A change to heading 5909 from any other chapter, except from headings 5111 through 5113, 5208 through 5212 or 5310 through 5311, chapter 54 or headings 5512 through 5516. 5. A change to heading 5910 from any other heading, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311 or chapters 54 through 55. 6. A change to heading 5911 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516. Chapter 60. 1. A change to heading 6001 from any other chapter, except from headings 5111 through 5113, chapter 52, heading 5310 through 5311 or chapters 54 through 55. 2. A change to heading 6002 from any other chapter. 3. A change to headings 6003 through 6006 from any other chapter, except from headings 5111 through 5113, chapter 52, heading 5310 through 5311 or chapters 54 through 55. Chapter 61. Chapter rule 1: Except for fabrics classified in tariff items 5408.22.10, 5408.23.11, 5408.23.21 or 5408.24.10, the fabrics identified in the following headings and subheadings, when used as visible lining material in certain men’s and women’s suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers, and similar articles, must be wholly formed and finished in the territory of Panama or of the United States, or both: 5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.31 through 6005.44 or 6006.10 through 6006.44. Chapter rule 2: For purposes of determining whether a good of this chapter is originating, the tariff classification rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the tariff classification rule for that good. If the tariff classification rule requires that the good must also satisfy the tariff change requirements for visible lining fabrics listed in chapter rule 1 to this chapter, such requirement <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.828 Panama shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings. Chapter rule 3: Notwithstanding chapter rule 2 to this chapter, a good of this chapter containing fabrics of subheading 5806.20 or heading 6002 shall be considered originating only if such fabrics are wholly formed and finished in the territory of Panama or of the United States, or both. Chapter rule 4: Notwithstanding chapter rule 2 to this chapter, a good of this chapter containing sewing thread of headings 5204, 5401 or 5508 shall be considered originating only if such sewing thread is wholly formed and finished in the territory of Panama or of the United States, or both. Chapter rule 5: Notwithstanding chapter rule 2 to this chapter, a good of this chapter that contains a pocket or pockets shall be considered originating only if the pocket bag fabric is wholly formed and finished in the territory of Panama or of the United States, or both from yarn wholly formed and finished in the territory of Panama or of the United States, or both. 1. A change to subheadings 6101.10 through 6101.30 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 2. A change to subheading 6101.90 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 3. A change to subheadings 6102.10 through 6102.30 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 4. A change to subheading 6102.90 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 5. A change to subheadings 6103.11 through 6103.12 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 6. A change to tariff item 6103.19.60 or 6103.19.90 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 7. A change to any other tariff item of subheading 6103.19 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule1 to chapter 61. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.829 Panama 8. A change to subheadings 6103.21 through 6103.29 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) with respect to a garment described in heading 6101 or a jacket or a blazer described in heading 6103, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 9. A change to subheadings 6103.31 through 6103.33 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 10. A change to tariff items 6103.39.40 or 6103.39.80 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 11. A change to any other tariff item of subheading 6103.39 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 12. A change to subheadings 6103.41 through 6103.49 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 13. A change to subheadings 6104.11 through 6104.13 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 14. A change to tariff items 6104.19.40 or 6104.19.80 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 15. A change to any other tariff item of subheading 6104.19 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 16. A change to subheadings 6104.21 through 6104.29 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.830 Panama (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) with respect to a garment described in heading 6102, a jacket or a blazer described in heading 6104 or a skirt described in heading 6104, of wool, fine animal hair, cotton, or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 17. A change to subheadings 6104.31 through 6104.33 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 18. A change to tariff item 6104.39.20 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 19. A change to any other tariff item of subheading 6104.39 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 20. A change to subheadings 6104.41 through 6104.49 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 21. A change to subheadings 6104.51 through 6104.53 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 22. A change to tariff items 6104.59.40 or 6104.59.80 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 23. A change to any other tariff item of subheading 6104.59 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 24. A change to subheadings 6104.61 through 6104.69 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.831 Panama 25. A change to headings 6105 through 6111 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 26. A change to subheadings 6112.11 through 6112.19 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 27. A change to subheading 6112.20 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) with respect to a garment described in headings 6101, 6102, 6201 or 6202, of wool, fine animal hair, cotton or man-made fibers, imported as part of a ski-suit of this subheading, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61. 28. A change to subheadings 6112.31 through 6112.49 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 29. A change to headings 6113 through 6117 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. Chapter 62. Chapter rule 1: Except for fabrics classified in tariff items 5408.22.10, 5408.23.11, 5408.23.21 or 5408.24.10, the fabrics identified in the following headings and subheadings, when used as visible lining material in certain men’s and women’s suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers and similar articles, must be wholly formed and finished in the territory of Panama or of the United States, or both: 5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.31 through 6005.44 or 6006.10 through 6006.44. Chapter rule 2: For purposes of determining whether a good of this chapter is originating, the tariff classification rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the tariff classification rule for that good. If the tariff classification rule requires that the good must also satisfy the tariff change requirements for visible lining fabrics listed in chapter rule 1 to this chapter, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings. Chapter rule 3: Notwithstanding chapter rule 2 to this chapter, a good of this chapter, other than a good of tariff items 6204.42.30, 6204.43.40 or 6204.44.40 (for goods for girls in the foregoing tariff items, other than corduroy dresses), heading 6207 through 6208 (for boxers, pajamas and nightwear only) or subheading 6212.10, containing fabrics of heading 6002 or subheading 5806.20 shall be considered originating only if such fabrics are wholly formed and finished in the territory of Panama or of the United States, or both. Chapter rule 4: Notwithstanding chapter rule 2 to this chapter, a good of this chapter, other than a good of headings 6207 through 6208 (for boxers, pajamas and nightwear only), subheading 6212.10 or tariff items 6204.42.30, 6204.43.40 or 6204.44.40 (for goods for girls in the foregoing tariff items, other than corduroy dresses), containing sewing thread of headings 5204, 5401 or 5508, shall <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.832 Panama be considered originating only if such sewing thread is wholly formed and finished in the territory of Panama or of the United States, or both. Chapter rule 5: Notwithstanding chapter rule 2 to this chapter, a good of this chapter that contains a pocket or pockets shall be considered originating only if the pocket bag fabric is wholly formed and finished in the territory of Panama or of the United States, or both from yarn wholly formed and finished in the territory of Panama or of the United States, or both. 1. A change to subheadings 6201.11 through 6201.13 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 2. A change to subheading 6201.19 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 3. A change to subheadings 6201.91 through 6201.93 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 4. A change to subheading 6201.99 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 5. A change to subheadings 6202.11 through 6202.13 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 6. A change to subheading 6202.19 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 7. A change to subheadings 6202.91 through 6202.93 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.833 Panama 8. A change to subheading 6202.99 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 9. A change to subheadings 6203.11 through 6203.12 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 10. A change to tariff items 6203.19.40 or 6203.19.90 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 11. A change to any other tariff item of subheading 6203.19 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 12. A change to subheadings 6203.21 through 6203.29 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) with respect to a garment described in heading 6201 or a jacket or a blazer described in heading 6203, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 13. A change to subheadings 6203.31 through 6203.33 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 14. A change to tariff items 6203.39.40 or 6203.39.80 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 15. A change to any other tariff item of subheading 6203.39 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.834 Panama (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 16. A change to subheadings 6203.41 through 6203.49 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 17. A change to subheadings 6204.11 through 6204.13 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802,or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 18. A change to tariff items 6204.19.40 or 6204.19.80 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 19. A change to any other tariff item of subheading 6204.19 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 20. A change to subheadings 6204.21 through 6204.29 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) with respect to a garment described in heading 6202, a jacket or a blazer described in heading 6204 or a skirt described in heading 6204, of wool, fine animal hair, cotton or man-made fibers, imported as part of an ensemble of these subheadings, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 21. A change to subheadings 6204.31 through 6204.33 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 22. A change to tariff items 6204.39.60 or 6204.39.80 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.835 Panama 23. A change to any other tariff item of subheading 6204.39 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 24. A change to subheading 6204.41 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 25. A change to tariff items 6204.42.30, 6204.43.40 or 6204.44.40 (for goods for girls in the foregoing tariff items, other than corduroy dresses) from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 26. A change to subheadings 6204.42 through 6204.49 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 27. A change to subheadings 6204.51 through 6204.53 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 28. A change to tariff item 6204.59.40 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 29. A change to any other tariff item of subheading 6204.59 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 30. A change to subheadings 6204.61 through 6204.69 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 31. A change to headings 6205 through 6206 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.836 Panama 32. A change to boxer shorts of subheading 6207.11, tariff items 6207.19.90 (for such boxer shorts of man-made fibers only), 6208.91.30 or 6208.92.00 (for pajamas and nightwear of the latter two tariff items only, and not including bathrobes, dressing gowns and similar articles) from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 33. A change to pajamas and nightwear of subheadings 6207.21 or 6207.22, tariff items 6207.91.30 or 6207.92.40, subheadings 6208.21 or 6208.22 or tariff items 6208.91.30, 6208.92.00 or 6208.99.20 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 34. A change to any other good of headings 6207 through 6208 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 35. A change to headings 6209 through 6210 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 36. A change to subheadings 6211.11 through 6211.12 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 37. A change to subheading 6211.20 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and (B) with respect to a garment described in headings 6101, 6102, 6201 or 6202, of wool, fine animal hair, cotton, or man-made fibers, imported as part of a ski-suit of this subheading, any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 62. 38. A change to subheadings 6211.31 through 6211.49 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 39. A change to subheading 6212.10 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 40. A change to subheadings 6212.20 through 6212.90 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 41. A change to headings 6213 through 6217 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.837 Panama Chapter 63. Chapter rule 1: For purposes of determining whether a good of this chapter is originating, the tariff classification rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. Chapter rule 2: Notwithstanding chapter rule 1 to this chapter, a good of this chapter containing sewing thread of headings 5204, 5401 or 5508 shall be considered originating only if such sewing thread is wholly formed and finished in the territory of Panama or of the United States, or both. 1. A change to headings 6301 through 6302 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 2. A change to tariff item 6303.92.10 from tariff items 5402.43.10 or 5402.52.10 or any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 3. A change to any other tariff item of heading 6303 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 4. A change to headings 6304 through 6308 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. 5. A change to heading 6309 from any other heading. 6. A change to heading 6310 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both. Chapter 64. 1. A change to subheadings 6401.10 or 6401.91, or tariff items 6401.92.90, 6401.99.30, 6401.99.60, 6401.99.90, 6402.30.50, 6402.30.70, 6402.30.80, 6402.91.50, 6402.91.80, 6402.91.90, 6402.99.20, 6402.99.80, 6402.99.90, 6404.11.90 or 6404.19.20 from any other heading outside headings 6401 through 6405, except from subheading 6406.10, provided that there is a regional value content of not less than 55 percent under the build-up method. 2. A change to all other goods of chapter 64 from any other subheading. Chapter 65. 1. A change to headings 6501 through 6502 from any other chapter. 2. A change to headings 6503 through 6506 from any other heading, except from headings 6503 through 6507. 3. A change to heading 6507 from any other heading. Chapter 66. 1. A change to heading 6601 from any other heading. 2. A change to heading 6602 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.838 Panama 3. A change to heading 6603 from any other chapter. Chapter 67. 1. (A) A change to heading 6701 from any other heading; or (B) A change to articles of feathers or down of heading 6701 from any other good, including a good in that heading. 2. A change to headings 6702 through 6704 from any other heading. Chapter 68. 1. A change to headings 6801 through 6811 from any other heading. 2. A change to subheading 6812.50 from any other subheading. 3. A change to subheadings 6812.60 through 6812.70 from any other subheading outside that group. 4. A change to subheading 6812.90 from any other heading. 5. A change to headings 6813 through 6814 from any other heading. 6. A change to subheadings 6815.10 through 6815.99 from any other subheading. Chapter 69. 1. A change to headings 6901 through 6914 from any other chapter. Chapter 70. 1. A change to heading 7001 from any other heading. 2. A change to subheading 7002.10 from any other heading. 3. A change to subheading 7002.20 from any other chapter. 4. A change to subheading 7002.31 from any other heading. 5. A change to subheadings 7002.32 through 7002.39 from any other chapter. 6. A change to heading 7003 from any other chapter. 7. A change to headings 7004 through 7007 from any other heading outside the group. 8. A change to heading 7008 from any other heading. 9. A change to heading 7009 from any other heading, except from headings 7007 through 7008. 10. A change to heading 7010 from any other chapter. 11. A change to headings 7011 through 7018 from any other heading outside the group, except from headings 7007 through 7008. 12. A change to heading 7019 from any other heading, except from headings 7007 through 7020. 13. A change to heading 7020 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.839 Panama Chapter 71. 1. A change to heading 7101 from any other heading. 2. A change to headings 7102 through 7103 from any other chapter. 3. A change to headings 7104 through 7105 from any other heading. 4. A change to heading 7106 from any other chapter. 5. A change to heading 7107 from any other heading. 6. A change to heading 7108 from any other chapter. 7. A change to heading 7109 from any other heading. 8. A change to headings 7110 through 7111 from any other chapter. 9. A change to heading 7112 from any other heading. 10. A change to heading 7113 from any other heading, except from heading 7116. 11. A change to headings 7114 through 7115 from any other heading. 12. A change to heading 7116 from any other heading, except from heading 7113. 13. A change to headings 7117 through 7118 from any other heading. Chapter 72. 1. A change to headings 7201 through 7205 from any other chapter. 2. A change to headings 7206 through 7207 from any other heading outside that group. 3. A change to headings 7208 through 7229 from any other heading. Chapter 73. 1. (A) A change to headings 7301 through 7307 from any other chapter; or (B) A change to a good of subheading 7304.41 having an external diameter of less than 19 mm from subheading 7304.49. 2. A change to heading 7308 from any other heading, except for changes resulting from the following processes performed on angles, shapes or sections classified in heading 7216: (A) drilling, punching, notching, cutting, cambering or sweeping, whether performed individually or in combination; (B) adding attachments or weldments for composite construction; (C) adding attachments for handling purposes; (D) adding weldments, connectors or attachments to H-sections or I-sections; provided that the maximum dimension of the weldments, connectors or attachments is not greater than the dimension between the inner surfaces of the flanges of the H-sections or I-sections; (E) painting, galvanizing or otherwise coating; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.840 Panama (F) adding a simple base plate without stiffening elements, individually or in combination with drilling, punching, notching or cutting, to create an article suitable as a column. 3. A change to headings 7309 through 7311 from any other heading outside that group. 4. A change to headings 7312 through 7314 from any other heading. 5. (A) A change to subheadings 7315.11 through 7315.12 from any other heading; or (B) A change to subheadings 7315.11 through 7315.12 from subheading 7315.19, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 6. A change to subheading 7315.19 from any other heading. 7. (A) A change to subheadings 7315.20 through 7315.89 from any other heading; or (B) A change to subheadings 7315.20 through 7315.89 from subheading 7315.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 8. A change to subheading 7315.90 from any other heading. 9. A change to heading 7316 from any other heading, except from headings 7312 or 7315. 10. A change to headings 7317 through 7318 from any heading outside that group. 11. A change to headings 7319 through 7320 from any other heading. 12. (A) A change to subheading 7321.11 from any other subheading, except cooking chambers, whether or not assembled, the upper panel, whether or not with controls or burners, or door assemblies, which includes more than one of the following components: inside panel, external panel, window or isolation of subheading 7321.90; or (B) A change to subheading 7321.11 from subheading 7321.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 13. (A) A change to subheadings 7321.12 through 7321.83 from any other heading; or (B) A change to subheadings 7321.12 through 7321.83 from subheading 7321.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 14. (A) A change to subheading 7321.90 from any other heading, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.841 Panama (B) No change in tariff classification to a good of such subheading is required, provided that there is regional value content of not less than: (a) 35 percent under the build-up method, or (b) 45 percent under the build-down method. 15. A change to headings 7322 through 7323 from any heading outside that group. 16. (A) A change to subheadings 7324.10 through 7324.29 from any other heading; or (B) No change of in tariff classification to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 17. A change to subheading 7324.90 from any other heading. 18. A change to subheadings 7325.10 through 7326.20 from any subheading outside that group. 19. A change to subheading 7326.90 from any other heading, except from heading 7325. Chapter 74. 1. A change to headings 7401 through 7403 from any other heading. 2. No change in tariff classification to a good of heading 7404 is required, provided that there is regional value content of not less than: (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 3. A change to headings 7405 through 7407 from any other heading. 4. A change to heading 7408 from any other heading, except from heading 7407. 5. A change to heading 7409 from any other heading. 6. A change to heading 7410 from any other heading, except from plate, sheet or strip classified in heading 7409 of a thickness less than 5 mm. 7. A change to headings 7411 through 7419 from any other heading. Chapter 75. 1. A change to headings 7501 through 7505 from any other heading. 2. (A) A change to heading 7506 from any other heading; or (B) A change to foil, not exceeding 0.15 mm in thickness, from any other good of heading 7506, provided that there has been a reduction in thickness of no less than 50 percent. 3. A change to subheadings 7507.11 through 7508.90 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.842 Panama Chapter 76. 1. A change to heading 7601 from any other chapter. 2. A change to heading 7602 from any other heading. 3. A change to heading 7603 from any other chapter. 4. A change to heading 7604 from any other heading, except from headings 7605 through 7606. 5. A change to heading 7605 from any other heading, except from heading 7604. 6. A change to subheading 7606.11 from any other heading. 7. A change to subheading 7606.12 from any other heading, except from headings 7604 through 7606. 8. A change to subheading 7606.91 from any other heading. 9. A change to subheading 7606.92 from any other heading, except from headings 7604 through 7606. 10. A change to subheading 7607.11 from any other heading. 11. (A) A change to subheadings 7607.19 through 7607.20 from any other heading; or (B) No change in tariff classification to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 35 percent under the build-down method. 12. A change to headings 7608 through 7609 from any other heading outside that group. 13. A change to headings 7610 through 7615 from any other heading. 14. A change to subheading 7616.10 from any other heading. 15. A change to subheadings 7616.91 through 7616.99 from any other subheading. Chapter 78. 1. A change to headings 7801 through 7802 from any other chapter. 2. A change to headings 7803 through 7806 from any other heading. Chapter 79. 1. A change to headings 7901 through 7902 from any other chapter. 2. A change to subheading 7903.10 from any other chapter. 3. A change to subheading 7903.90 from any other heading. 4. A change to headings 7904 through 7907 from any other heading. Chapter 80. 1. A change to headings 8001 through 8002 from any other chapter. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.843 Panama 2. A change to headings 8003 through 8004 from any other heading. 3. A change to heading 8005 from any other heading, except from heading 8004. 4. A change to headings 8006 through 8007 from any other heading. Chapter 81. 1. A change to subheadings 8101.10 through 8101.94 from any other chapter. 2. A change to subheading 8101.95 from any other subheading. 3. A change to subheading 8101.96 from any other subheading, except from subheading 8101.95. 4. A change to subheading 8101.97 from any other chapter. 5. A change to subheading 8101.99 from any other subheading. 6. A change to subheadings 8102.10 through 8102.94 from any other chapter. 7. A change to subheading 8102.95 from any other subheading. 8. A change to subheading 8102.96 from any other subheading, except from subheading 8102.95. 9. A change to subheading 8102.97 from any other chapter. 10. A change to subheading 8102.99 from any other subheading. 11. A change to subheadings 8103.20 through 8103.30 from any other chapter. 12. A change to subheading 8103.90 from any other subheading. 13. A change to subheadings 8104.11 through 8104.20 from any other chapter. 14. A change to subheadings 8104.30 through 8104.90 from any other subheading. 15. A change to subheadings 8105.20 through 8105.30 from any other chapter. 16. A change to subheading 8105.90 from any other subheading. 17. (A) A change to heading 8106 from any other chapter; or (B) No change in tariff classification to a good of such heading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 18. A change to subheadings 8107.20 through 8107.30 from any other chapter. 19. A change to subheading 8107.90 from any other subheading. 20. A change to subheadings 8108.20 through 8108.30 from any other chapter. 21. A change to subheading 8108.90 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.844 Panama 22. A change to subheadings 8109.20 through 8109.30 from any other chapter. 23. A change to subheading 8109.90 from any other subheading. 24. (A) A change to heading 8110 from any other chapter; or (B) No change in tariff classification to a good of such heading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 25. (A) A change to heading 8111 from any other chapter; or (B) No change in tariff classification to a good of such heading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 26. A change to subheadings 8112.12 through 8112.13 from any other chapter. 27. A change to subheading 8112.19 from any other subheading, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 28. (A) A change to subheadings 8112.21 through 8112.59 from any other chapter; or (B) No change in tariff classification to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 29. A change to subheading 8112.92 from any other chapter. 30. A change to subheading 8112.99 from any other subheading. 31. (A) A change to heading 8113 from any other chapter; or (B) No change in tariff classification to a good of such heading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. Chapter 82. 1. A change to headings 8201 through 8206 from any other chapter. 2. (A) A change to subheading 8207.13 from any other chapter; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.845 Panama (B) A change to subheading 8207.13 from heading 8209 or subheading 8207.19, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 3. A change to subheadings 8207.19 through 8207.90 from any other chapter. 4. (A) A change to headings 8208 through 8215 from any other chapter; or (B) A change to subheadings 8211.91 through 8211.93 from subheading 8211.95, whether or not there is also a change from another chapter, provided that there is also a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. Chapter 83. 1. (A) A change to subheadings 8301.10 through 8301.40 from any other chapter; or (B) A change to subheadings 8301.10 through 8301.40 from subheading 8301.60, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. (A) A change to subheading 8301.50 from any other chapter; or (B) A change to subheading 8301.50 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 3. A change to subheadings 8301.60 through 8301.70 from any other chapter. 4. A change to headings 83.02 through 8304 from any other heading. 5. (A) A change to subheadings 8305.10 through 8305.20 from any other chapter; or (B) A change to subheadings 8305.10 through 8305.20 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 6. A change to subheading 8305.90 from any other heading. 7. A change to subheading 8306.10 from any other chapter. 8. A change to subheadings 8306.21 through 8306.30 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.846 Panama 9. A change to heading 8307 from any other heading. 10. (A) A change to subheadings 8308.10 through 8308.20 from any other chapter; or (B) A change to subheadings 8308.10 through 8308.20 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 11. A change to subheading 8308.90 from any other heading. 12. A change to headings 8309 through 8310 from any other heading. 13. (A) A change to subheadings 8311.10 through 8311.30 from any other chapter; or (B) A change to subheadings 8311.10 through 8311.30 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 14. A change to subheading 8311.90 from any other heading. Chapter 84. 1. A change to subheadings 8401.10 through 8401.30 from any other subheading. 2. A change to subheading 8401.40 from any other heading. 3. (A) A change to subheading 8402.11 from any other heading; or (B) A change to subheading 8402.11 from subheading 8402.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 4. (A) A change to subheading 8402.12 from any other heading; or (B) A change to subheading 8402.12 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 5. (A) A change to subheading 8402.19 from any other heading; or (B) A change to subheading 8402.19 from subheading 8402.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.847 Panama (2) 45 percent under the build-down method. 6. (A) A change to subheading 8402.20 from any other heading; or (B) A change to subheading 8402.20 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 7. (A) A change to subheading 8402.90 from any other heading; or (B) No change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 8. A change to subheading 8403.10 from any other subheading. 9. A change to subheading 8403.90 from any other heading. 10. A change to subheading 8404.10 from any other subheading. 11. (A) A change to subheading 8404.20 from any other heading; or (B) A change to subheading 8404.20 from subheading 8404.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 12. A change to subheading 8404.90 from any other heading. 13. A change to subheading 8405.10 from any other subheading. 14. A change to subheading 8405.90 from any other heading. 15. A change to subheading 8406.10 from any other subheading. 16. A change to subheadings 8406.81 through 8406.82 from any other subheading outside that group. 17. (A) A change to subheading 8406.90 from any other heading; (B) A change to rotors, finished for final assembly, of subheading 8406.90, from rotors, not further advanced than cleaned or machined for removal of fins, gates, sprues and risers, or to permit location in finishing machinery of subheading 8406.90; or (C) A change to blades, rotating or stationary, of subheading 8406.90 from any other good, including a good in that subheading. 18. A change to subheading 8407.10 from any other heading. 19. A change to subheadings 8407.21 through 8407.29 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.848 Panama 20. (A) A change to subheadings 8407.31 through 8407.34 from any other heading; or (B) No change in tariff to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, (2) 50 percent under the build-down method, or (3) 35 percent under the net cost method. 21. A change to subheading 8407.90 from any other heading. 22. A change to subheading 8408.10 from any other heading. 23. (A) A change to subheading 8408.20 from any other heading; or (B) No change in tariff to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, (2) 50 percent under the build-down method, or (3) 35 percent under the net cost method. 24. A change to subheading 8408.90 from any other heading. 25. No change in tariff classification to a good of heading 8409 is required, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method, (B) 50 percent under the build-down method, or (C) 35 percent under the net cost method. 26. A change to subheadings 8410.11 through 8410.13 from any other subheading outside that group. 27. A change to subheading 8410.90 from any other heading. 28. A change to subheadings 8411.11 through 8411.82 from any other subheading outside that group. 29. A change to subheadings 8411.91 through 8411.99 from any other heading. 30. A change to subheadings 8412.10 through 8412.80 from any other subheading. 31. A change to subheading 8412.90 from any other heading. 32. A change to subheadings 8413.11 through 8413.82 from any other subheading. 33. (A) A change to subheadings 8413.91 through 8413.92 from any other heading; or (B) No change in tariff to a good of such subheadings is required for subheading 8413.92, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.849 Panama (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 34. (A) A change to subheadings 8414.10 through 8414.80 from any other heading; or (B) A change to subheadings 8414.10 through 8414.80 from subheading 8414.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 35. (A) A change to subheading 8414.90 from any other heading; or (B) No change in tariff to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 36. A change to subheadings 8415.10 through 8415.83 from any other subheading. 37. (A) A change to subheading 8415.90 from any other heading; or (B) A change to chassis, chassis blades or outer cabinets of subheading 8415.90 from any other good, including a good in that subheading. 38. A change to subheadings 8416.10 through 8416.90 from any other subheading 39. A change to subheadings 8417.10 through 8417.80 from any other subheading. 40. A change to subheading 8417.90 from any other heading. 41. A change to subheadings 8418.10 through 8418.69 from any other subheading outside that group, except from subheading 8418.91. 42. A change to subheadings 8418.91 through 8418.99 from any other heading. 43. A change to subheadings 8419.11 through 8419.89 from any other subheading. 44. (A) A change to subheading 8419.90 any other heading; or (B) No change in tariff to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 45. A change to subheading 8420.10 from any other subheading. 46. A change to subheadings 8420.91 through 8420.99 from any other heading. 47. A change to subheadings 8421.11 through 8421.39 from any other subheading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.850 Panama 48. (A) A change to subheadings 8421.91 through 8421.99 from any other heading; or (B) No change in tariff to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 49. A change to subheadings 8422.11 through 8422.40 from any other subheading. 50. (A) A change to subheading 8422.90 from any other heading; or (B) No change in tariff to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 51. A change to subheadings 8423.10 through 8423.89 from any other subheading. 52. A change to subheading 8423.90 from any other heading. 53. A change to subheadings 8424.10 through 8430.69 from any other subheading. 54. (A) A change to heading 84.31 from any other heading; or (B) No change in tariff classification is required for subheading 8431.10, 8431.31, 8431.39, 8431.43 or 8431.49, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 55. A change to subheadings 8432.10 through 8437.90 from any other subheading. 56. A change to subheadings 8438.10 through 8438.80 from any other subheading. 57. A change to subheading 8438.90 from any other heading. 58. A change to subheadings 8439.10 through 8440.90 from any other subheading. 59. A change to subheadings 8441.10 through 8441.80 from any other subheading. 60. (A) A change to subheading 8441.90 from any other heading; or (B) No change in tariff to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.851 Panama (2) 45 percent under the build-down method. 61. A change to subheadings 8442.10 through 8442.30 from any other subheading outside that group. 62. A change to subheadings 8442.40 through 8442.50 from any other heading. 63. (A) A change to subheadings 8443.11 through 8443.59 from any other subheading outside that group, except from subheading 8443.60; or (B) A change to subheadings 8443.11 through 8443.59 from subheading 8443.60, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 64. A change to subheading 8443.60 from any other subheading, except from subheadings 8443.11 through 8443.59. 65. A change to subheading 8443.90 from any other heading. 66. A change to heading 8444 from any other heading. 67. A change to headings 8445 through 8447 from any other heading outside that group. 68. A change to subheadings 8448.11 through 8448.19 from any other subheading. 69. A change to subheadings 8448.20 through 8448.59 from any other heading. 70. A change to heading 8449 from any other heading. 71. A change to subheadings 8450.11 through 8450.20 from any other subheading. 72. A change to subheading 8450.90 from any other heading. 73. A change to subheadings 8451.10 through 8451.80 from any other subheading. 74. A change to subheading 8451.90 from any other heading. 75. A change to subheadings 8452.10 through 8452.29 from any other subheading outside that group. 76. A change to subheadings 8452.30 through 8452.40 from any other subheading. 77. A change to subheading 8452.90 from any other heading. 78. A change to subheadings 8453.10 through 8453.80 from any other subheading. 79. A change to subheading 8453.90 from any other heading. 80. A change to subheadings 8454.10 through 8454.30 from any other subheading. 81. A change to subheading 8454.90 from any other heading. 82. A change to subheadings 8455.10 through 8455.90 from any other subheading. 83. A change to headings 8456 through 8463 from any other heading, provided that there is a regional value content of not less than 65 percent under the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.852 Panama 84. A change to headings 8464 through 8465 from any other heading. 85. A change to heading 8466 from any other heading, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 86. A change to subheadings 8467.11 through 8467.89 from any other subheading. 87. A change to subheading 8467.91 from any other heading. 88. A change to subheadings 8467.92 through 8467.99 from any other heading, except from heading 8407. 89. A change to subheadings 8468.10 through 8468.80 from any other subheading. 90. A change to subheading 8468.90 from any other heading. 91. A change to subheadings 8469.11 through 8469.12 from any other subheading outside that group. 92. A change to subheadings 8469.20 through 8469.30 from any other subheading outside that group. 93. A change to subheadings 8470.10 through 8472.90 from any other subheading. 94. (A) A change to subheadings 8473.10 through 8473.50 from any other subheading; or (B) No change in tariff to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 35 percent under the build-down method. 95. A change to subheadings 8474.10 through 8474.80 from any other subheading outside that group. 96. (A) A change to subheading 8474.90 from any other heading; or (B) No change in tariff to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 97. A change to subheading 8475.10 from any other subheading. 98. A change to subheadings 8475.21 through 8475.29 from any other subheading outside that group. 99. A change to subheading 8475.90 from any other heading. 100. A change to subheadings 8476.21 through 8476.89 from any other subheading outside that group. 101. A change to subheading 8476.90 from any other heading. 102. A change to heading 8477 from any other heading, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.853 Panama (B) 45 percent under the build-down method; or 103. A change to subheadings 8477.10 through 8477.80 from subheading 8477.90, whether or not there is a change from any other heading, provided there is a regional value content of not less than: (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 104. A change to subheading 8478.10 from any other subheading. 105. A change to subheading 8478.90 from any other heading. 106. A change to subheadings 8479.10 through 8479.89 from any other subheading. 107. A change to subheading 8479.90 from any other subheading. 108. A change to headings 84.80 through 84.81 from any other heading. 109. (A) A change to subheadings 8482.10 through 8482.80 from any subheading outside that group, except from inner or outer rings or races of subheading 8482.99; or (B) A change to subheadings 8482.10 through 8482.80 from inner or outer rings or races of subheading 8482.99, whether or not there is also a change from any subheading outside that group, provided that there is a regional value content of not less than 40 percent under the build-up method. 110. A change to subheadings 8482.91 through 8482.99 from any other heading. 111. A change to subheading 8483.10 from any other subheading. 112. A change to subheading 8483.20 from any other subheading, except from subheadingss 8482.10 through 8482.80. 113. (A) A change to subheading 8483.30 from any other heading; or (B) A change to subheading 8483.30 from any other subheading, provided that there is a regional value content of not less than 40 percent under the build up method. 114. (A) A change to subheadings 8483.40 through 8483.50 from any subheading, except from subheadings 8482.10 through 8482.80, 8482.99, 8483.10 through 8483.40, 8483.60 or 8483.90; or (B) A change to subheadings 8483.40 through 8483.50 from subheadings 8482.10 through 8482.80, 8482.99, 8483.10 through 8483.40, 8483.60 or 8483.90, provided that there is a regional value content of not less than 40 percent under the build up method. 115. A change to subheading 8483.60 from any other subheading. 116. A change to subheading 8483.90 from any other heading. 117. A change to subheadings 8484.10 through 8484.90 from any other subheading. 118. A change to heading 8485 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.854 Panama Chapter 85. 1. (A) A change to subheading 8501.10 from any other heading, except from stators or rotors of heading 8503; or (B) A change to subheading 8501.10 from stators or rotors of heading 8503, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. A change to subheadings 8501.20 through 8501.64 from any other heading. 3. A change to headings 8502 through 8503 from any other heading. 4. A change to subheadings 8504.10 through 8504.23 from any subheading outside subheading 8504.10 through 8504.50. 5. (A) A change to subheading 8504.31 from any other heading; or (B) A change to subheading 8504.31 from subheading 8504.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 6. A change to subheadings 8504.32 through 8504.50 from any subheading outside subheadings 8504.10 through 8504.50. 7. A change to subheading 8504.90 from any other heading. 8. A change to subheadings 8505.11 through 8505.30 from any other subheading. 9. A change to subheading 8505.90 from any other heading. 10. A change to subheadings 8506.10 through 8506.40 from any other subheading. 11. A change to subheadings 8506.50 through 8506.80 from any other subheading outside that group. 12. A change to subheading 8506.90 from any other heading. 13. (A) A change to subheading 8507.10 from any other heading; or (B) A change to subheading 8507.10 from any other subheading, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 14. A change to subheadings 8507.20 through 8507.80 from any other subheading. 15. A change to subheading 8507.90 from any other heading. 16. (A) A change to subheadings 8509.10 through 8509.80 from any other heading; or (B) A change to subheadings 8509.10 through 8509.80 from any other subheading, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.855 Panama (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 17. A change to subheading 8509.90 from any other heading. 18. A change to subheadings 8510.10 through 8510.30 from any other subheading. 19. A change to subheading 8510.90 from any other heading. 20. A change to subheadings 8511.10 through 8511.80 from any other subheading. 21. A change to subheading 8511.90 from any other heading. 22. A change to subheadings 8512.10 through 8512.30 from any other subheading outside that group. 23. (A) A change to subheading 8512.40 from any other heading; or (B) A change to subheading 8512.40 from subheading 8512.90, whether or not there is also a change from any other heading, provided that there is also a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 24. A change to subheading 8512.90 from any other heading. 25. (A) A change to subheading 8513.10 from any other heading; or (B) A change to subheading 8513.10 from subheading 8513.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 26. A change to subheading 8513.90 from any other heading. 27. A change to subheadings 8514.10 through 8514.40 from any other subheading. 28. A change to subheading 8514.90 from any other heading. 29. A change to subheadings 8515.11 through 8515.80 from any other subheading outside that group. 30. A change to subheading 8515.90 from any other heading. 31. A change to subheadings 8516.10 through 8516.50 from any other subheading. 32. (A) A change to subheading 8516.60 from any other subheading, except furniture, whether or not assembled, cooking chambers, whether or not assembled, or the upper panel, whether or not with heating or control elements, of subheading 8516.90; or (B) A change to subheading 8516.60 from subheading 8516.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.856 Panama (2) 40 percent under the build-down method. 33. A change to subheading 8516.71 from any other subheading. 34. (A) A change to subheading 8516.72 from any other subheading, except from housings for toasters of subheading 8516.90 or subheading 9032.10; or (B) A change to subheading 8516.72 from housings for toasters of subheading 8516.90 or subheading 9032.10, whether or not there is also a change from any other subheading, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 40 percent under the build-down method. 35. A change to subheading 8516.79 from any other subheading. 36. (A) A change to subheading 8516.80 from any other heading; or (B) A change to subheading 8516.80 from subheading 8516.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 40 percent under the build-down method. 37. (A) A change to subheading 8516.90 from any other heading; or (B) No change in tariff to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 40 percent under the build-down method. 38. A change to subheadings 8517.11 through 8517.80 from any other subheading. 39. (A) A change to subheading 8517.90 from any other subheading; or (B) No change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 40. (A) A change to subheadings 8518.10 through 8518.21 from any other heading; or (B) A change to subheadings 8518.10 through 8518.21 from subheading 8518.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 41. (A) A change to subheading 8518.22 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.857 Panama (B) A change to subheading 8518.22 from subheadings 8518.29 or 8518.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 42. (A) A change to subheadings 8518.29 through 8518.50 from any other heading; or (B) A change to subheadings 8518.29 through 8518.50 from subheading 8518.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 43. A change to subheading 8518.90 from any other heading. 44. A change to subheadings 8519.10 through 8519.40 from any other subheading. 45. A change to subheadings 8519.92 through 8519.93 from any other subheading outside that group. 46. A change to subheading 8519.99 from any other subheading. 47. A change to subheadings 8520.10 through 8520.20 from any other subheading. 48. A change to subheadings 8520.32 through 8520.33 from any other subheading outside that group. 49. A change to subheadings 8520.39 through 8524.99 from any other subheading. 50. A change to subheadings 8525.10 through 8525.20 from any other subheading outside that group. 51. A change to subheadings 8525.30 through 8525.40 from any other subheading. 52. A change to subheadings 8526.10 through 8527.90 from any other subheading. 53. A change to subheading 8528.12 from any other subheading, except from subheadings 7011.20, 8540.11 or 8540.91. 54. A change to subheading 8528.13 from any other subheading. 55. A change to subheading 8528.21 from any other subheading, except from subheadings 7011.20, 8540.11 or 8540.91. 56. A change to subheadings 8528.22 through 8528.30 from any other subheading. 57. (A) A change to heading 8529 from any other heading; or (B) No change in tariff classification is required for subheading 8529.90, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 58. A change to subheadings 8530.10 through 8530.80 from any other subheading. 59. A change to subheading 8530.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.858 Panama 60. A change to subheadings 8531.10 through 8531.80 from any other subheading. 61. A change to subheading 8531.90 from any other heading. 62. A change to subheadings 8532.10 through 8532.30 from any other subheading. 63. A change to subheading 8532.90 from any other heading. 64. A change to subheadings 8533.10 through 8533.40 from any other subheading. 65. A change to subheading 8533.90 from any other heading. 66. (A) A change to heading 8534 from any other heading; or (B) No change in tariff to a good of such heading is required, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 35 percent under the build-down method. 67. A change to subheadings 8535.10 through 8536.90 from any other subheading. 68. A change to headings 8537 through 8538 from any other heading. 69. A change to subheadings 8539.10 through 8539.49 from any other subheading. 70. A change to subheading 8539.90 from any other heading. 71. A change to subheading 8540.11 from any other subheading, except from subheadings 7011.20 or 8540.91. 72. A change to subheading 8540.12 from any other subheading. 73. (A) A change to subheading 8540.20 from any other heading; or (B) A change to subheading 8540.20 from subheadings 8540.91 through 8540.99, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 74. A change to subheadings 8540.40 through 8540.60 from any other subheading outside that group. 75. A change to subheadings 8540.71 through 8540.89 from any other subheading. 76. (A) A change to subheading 8540.91 from any other heading; or (B) A change to front panel assemblies of subheading 8540.91 from any other good, including a good in that heading. 77. (A) A change to subheading 8540.99 from any other subheading; or (B) No change in tariff classification to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.859 Panama 78. (A) A change to assembled semiconductor devices, integrated circuits or microassemblies of subheading 8541.10 through 8542.90 from unmounted chips, wafers or dice of subheading 8541.10 through 8542.90 or from any other subheading; or (B) A change to any other goods of subheading 8541.10 through 8542.90 from any other subheading; or (C) No change in tariff classification to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 35 percent under the build-down method. 79. A change to subheadings 8543.11 through 8543.19 from any other subheading outside that group. 80. A change to subheadings 8543.20 through 8543.30 from any other subheading. 81. A change to subheadings 8543.40 through 8543.89 from any other subheading outside that group. 82. A change to subheading 8543.90 from any other heading. 83. A change to subheading 8544.11 from any other subheading, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 84. A change to subheading 8544.19 from any other subheading, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 85. (A) A change to subheading 8544.20 from any subheading outside subheading 8544.11 through 8544.60, except from headings 7408, 7413, 7605 or 7614; or (B) A change to subheading 8544.20 from headings 7408, 7413, 7605 or 7614, whether or not there is also a change from any other subheading, provided that there is also a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 86. A change to subheading 8544.30 from any other subheading. 87. A change to subheadings 8544.41 through 8544.49 from any other subheading, provided that there is also a regional value content of not less than: (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 88. A change to subheadings 8544.51 through 8544.59 from any heading. 89. A change to subheadings 8544.60 through 8544.70 from any other subheading, provided that there is also a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.860 Panama (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 90. A change to subheadings 8545.11 through 8545.90 from any other subheading. 91. A change to heading 8546 from any other heading. 92. A change to subheadings 8547.10 through 8547.90 from any other subheading. 93. A change to heading 8548 from any other heading. Chapter 86. 1. A change to headings 8601 through 8602 from any other heading. 2. (A) A change to headings 8603 through 8606 from any other heading, except from heading 8607; or (B) A change to headings 8603 through 8606 from heading 8607, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 3. A change to subheadings 8607.11 through 8607.12 from any subheading outside that group. 4. (A) A change to axles of subheading 8607.19 from parts of axles of subheading 8607.19; or (B) A change to wheels, whether or not fitted with axles, of subheading 8607.19 from parts of axles or parts of wheels of subheading 8607.19; or (C) A change to subheading 8607.19 from any other subheading; or (D) No change in tariff to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 5. A change to subheadings 8607.21 through 8607.99 from any other heading. 6. A change to headings 8608 through 8609 from any other heading. Chapter 87. 1. No change in tariff classification to a good of headings 8701 through 8706 is required, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method, (B) 50 percent under the build-down method, or (C) 35 percent under the net cost method. 2. (A) A change to heading 8707 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.861 Panama (B) No change in tariff classification to a good of such heading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, (2) 50 percent under the build-down method, or (3) 35 percent under the net cost method. 3. (A) A change to subheadings 8708.10 through 8708.99 from any other subheading; or (B) No change in tariff classification to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, (2) 50 percent under the build-down method, or (3) 35 percent under the net cost method. 4. (A) A change to subheadings 8709.11 through 8709.19 from any other heading; or (B) A change to subheadings 8709.11 through 8709.19 from subheading 8709.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 5. A change to subheading 8709.90 from any other heading. 6. A change to heading 8710 from any other heading. 7. (A) A change to heading 8711 from any other heading, except from heading 8714; or (B) A change to heading 8711 from heading 8714, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 8. (A) A change to heading 8712 from any other heading, except from heading 8714; or (B) A change to heading 8712 from heading 8714, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 9. A change to heading 8713 from heading 8714, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.862 Panama 10. A change to headings 8714 through 8715 from any other heading. 11. (A) A change to subheadings 8716.10 through 8716.80 from any other heading; or (B) A change to subheadings 8716.10 through 8716.80 from subheading 8716.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 12. A change to subheading 8716.90 from any other heading. Chapter 88. 1. A change to subheadings 8801.10 through 8803.90 from any other subheading. 2. A change to headings 8804 through 8805 from any other heading. Chapter 89. 1. (A) A change to headings 8901 through 8902 from any other chapter; or (B) A change to headings 8901 through 8902 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. A change to heading 8903 from any other heading. 3. (A) A change to headings 8904 through 8905 from any other chapter; or (B) A change to headings 8904 through 8905 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 4. A change to headings 8906 through 8908 from any other heading. Chapter 90. 1. (A) A change to subheading 9001.10 from any other chapter, except from heading 7002; or (B) A change to subheading 9001.10 from heading 7002, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. A change to subheadings 9001.20 through 9001.90 from any other heading. 3. A change to subheadings 9002.11 through 9002.90 from any other heading, except from heading 9001. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.863 Panama 4. (A) A change to subheadings 9003.11 through 9003.19 from any other subheading, except from subheading 9003.90; or (B) A change to subheadings 9003.11 through 9003.19 from subheading 9003.90, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 5. A change to subheading 9003.90 from any other heading. 6. (A) A change to subheading 9004.10 from any other chapter; or (B) A change to subheading 9004.10 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 7. A change to subheading 9004.90 from any other heading, except from subheadings 9001.40 or 9001.50. 8. A change to subheading 9005.10 from any other subheading. 9. (A) A change to subheading 9005.80 from any subheading, except from headings 9001 through 9002 or subheading 9005.90; or (B) A change to subheading 9005.80 from subheading 9005.90, provided there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 10. A change to subheading 9005.90 from any other heading. 11. (A) A change to subheadings 9006.10 through 9006.69 from any other heading; or (B) A change to subheadings 9006.10 through 9006.69 from any other subheading, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 40 percent under the build-down method. 12. A change to subheadings 9006.91 through 9006.99 from any other heading. 13. (A) A change to subheadings 9007.11 through 9007.20 from any other heading; or (B) A change to subheadings 9007.11 through 9007.20 from any other subheading, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 40 percent under the build-down method. 14. (A) A change to subheadings 9007.91 through 9007.92 from any other heading; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.864 Panama (B) No change in tariff classification is required for subheading 9007.92, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 40 percent under the build-down method. 15. (A) A change to subheadings 9008.10 through 9008.40 from any other heading; or (B) A change to subheadings 9008.10 through 9008.40 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 16. A change to subheading 9008.90 from any other heading. 17. A change to subheading 9009.11 from any other subheading. 18. (A) A change to subheading 9009.12 from any other subheading, except from subheading 9009.91; or (B) A change to subheading 9009.12 from subheading 9009.91, whether or not there is also a change from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 19. A change to subheadings 9009.21 through 9009.30 from any other subheading. 20. A change to subheadings 9009.91 through 9009.93 from any other subheading outside that group. 21. (A) A change to subheading 9009.99 from any other subheading; or (B) No change in tariff to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 22. (A) A change to subheadings 9010.10 through 9010.60 from any other heading; or (B) A change to subheadings 9010.10 through 9010.60 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 23. A change to subheading 9010.90 from any other heading. 24. (A) A change to subheadings 9011.10 through 9011.80 from any other heading; or (B) A change to subheadings 9011.10 through 9011.80 from any other subheading, provided that there is a regional value content of not less than: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.865 Panama (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 25. A change to subheading 9011.90 from any other heading. 26. (A) A change to subheading 9012.10 from any other heading; or (B) A change to subheading 9012.10 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 27. A change to subheading 9012.90 from any other heading. 28. (A) A change to subheadings 9013.10 through 9013.80 from any other heading; or (B) A change to subheadings 9013.10 through 9013.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 29. A change to subheading 9013.90 from any other heading. 30. (A) A change to subheadings 9014.10 through 9014.80 from any other heading; or (B) A change to subheadings 9014.10 through 9014.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 31. A change to subheading 9014.90 from any other heading. 32. (A) A change to subheadings 9015.10 through 9015.80 from any other heading; or (B) A change to subheadings 9015.10 through 9015.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 33. (A) A change to subheading 9015.90 from any other heading; or (B) No change in tariff to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.866 Panama 34. A change to heading 9016 from any other heading. 35. (A) A change to subheadings 9017.10 through 9022.90 from any other subheading; or (B) No change in tariff classification to a good of such subheadings is required, provided that there is a regional value content of not less than: (1) 30 percent under the build-up method, or (2) 35 percent under the build-down method. 36. A change to heading 9023 from any other heading. 37. (A) A change to subheadings 9024.10 through 9024.80 from any other heading; or (B) A change to subheadings 9024.10 through 9024.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 38. A change to subheading 9024.90 from any other heading. 39. (A) A change to subheadings 9025.11 through 9025.80 from any other heading; or (B) A change to subheadings 9025.11 through 9025.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 40. A change to subheading 9025.90 from any other heading. 41. (A) A change to subheadings 9026.10 through 9026.80 from any other heading; or (B) A change to subheadings 9026.10 through 9026.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 42. A change to subheading 9026.90 from any other heading. 43. (A) A change to subheadings 9027.10 through 9027.80 from any other heading; or (B) A change to subheadings 9027.10 through 9027.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 44. A change to subheading 9027.90 from any other heading. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.867 Panama 45. (A) A change to subheadings 9028.10 through 9028.30 from any other heading; or (B) A change to subheadings 9028.10 through 9028.30 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 46. A change to subheading 9028.90 from any other heading. 47. (A) A change to subheadings 9029.10 through 9029.20 from any other heading; or (B) A change to subheadings 9029.10 through 9029.20 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 48. A change to subheading 9029.90 from any other heading. 49. A change to subheadings 9030.10 through 9030.89 from any other subheading. 50. A change to subheading 9030.90 from any other heading. 51. (A) A change to subheadings 9031.10 through 9031.80 from any other heading; or (B) A change to coordinate measuring machines of subheading 9031.49 from any other good except from bases and frames for the goods of the same subheading; or (C) A change to subheadings 9031.10 through 9031.80 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 52. A change to subheading 9031.90 from any other heading. 53. (A) A change to subheadings 9032.10 through 9032.89 from any other heading; or (B) A change to subheadings 9032.10 through 9032.89 from any other subheading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 54. A change to subheading 9032.90 from any other heading. 55. A change to heading 9033 from any other heading. Chapter 91. 1. (A) A change to subheading 9101.11 from any other chapter; or <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.868 Panama (B) A change to subheading 9101.11 from heading 9114, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. (A) A change to subheading 9101.12 from any other chapter; or (B) A change to subheading 9101.12 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 3. (A) A change to subheading 9101.19 from any other chapter; or (B) A change to subheading 9101.19 from heading 9114, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 4. (A) A change to subheading 9101.21 from any other chapter; or (B) A change to subheading 9101.21 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 5. (A) A change to subheading 9101.29 from any other chapter; or (B) A change to subheading 9101.29 from heading 9114, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 6. (A) A change to subheading 9101.91 from any other chapter; or (B) A change to subheading 9101.91 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 7. (A) A change to subheading 9101.99 from any other chapter; or (B) A change to subheading 9101.99 from heading 9114, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.869 Panama 8. (A) A change to headings 9102 through 9107 from any other chapter; or (B) A change to headings 9102 through 9107 from heading 9114, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 9. (A) A change to headings 9108 through 9110 from any other chapter; or (B) A change to headings 9108 through 9110 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 10. (A) A change to subheadings 9111.10 through 9111.80 from any other chapter; or (B) A change to subheadings 9111.10 through 9111.80 from subheading 9111.90, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 11. (A) A change to subheading 9111.90 from any other chapter; or (B) A change to subheading 9111.90 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 12. A change to subheading 9112.20 from subheading 9112.90, whether or not there is also a change from any other heading, provided that there is regional value content of not less than: (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 13. (A) A change to subheading 9112.90 from any other chapter; or (B) A change to subheading 9112.90 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 14. (A) A change to heading 9113 from any other chapter; or (B) A change to heading 9113 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.870 Panama 15. A change to heading 9114 from any other heading. Chapter 92. 1. (A) A change to headings 9201 through 9208 from any other chapter; or (B) A change to headings 9201 through 9208 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. A change to heading 9209 from any other heading. Chapter 93. 1. (A) A change to headings 9301 through 9304 from any other chapter; or (B) A change to headings 9301 through 9304 from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 2. A change to heading 9305 from any other heading. 3. A change to headings 9306 through 9307 from any other chapter. Chapter 94. 1. A change to heading 94.01 from any other heading. 2. A change to subheadings 9402.10 through 9402.90 from any other subheading, provided that there is a regional value content of not less than: (A) 35 percent under the build-up method, or (B) 45 percent under the build-down method. 3. A change to heading 9403 from any other heading. 4. A change to subheadings 9404.10 through 9404.30 from any other chapter. Subheading rule: A textile good of subheading 9404.90 shall be considered originating if it is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and if the component that determines the tariff classification of the good is wholly of: (i) one or more fabrics listed in U.S. note 39 to subchapter XXII, chapter 98 of the tariff schedule; (ii) one or more fabrics or knit-to-shape components formed in the territory of Panama or of the United States, or both from one or more of the yarns listed in such U.S. note 39 to subchapter XXII, chapter 98; or (iii) any combination of the fabrics referred to in subparagraph (i), the fabrics or knit-to-shape components referred to in subparagraph (ii) or one or more fabrics or knit-to-shape components originating under such U.S. note 39 to subchapter XXII, chapter 98. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.871 Panama The originating fabrics or knit-to-shape components referred to in subdivision (iii) of this rule may contain up to ten percent by weight of fibers or yarns that do not undergo an applicable change in tariff classification set out in such U.S. note 39 to subchapter XXII, chapter 98 of the tariff schedule. Any elastomeric yarn contained in an originating fabric or knit-to-shape component referred to in subdivision (iii) must be wholly formed and finished in the territory of Panama or of the United States, or both. 5. A change to subheading 9404.90 from any other chapter, except from headings 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408 or 5512 through 5516 or subheading 6307.90. 6. (A) A change to subheadings 9405.10 through 9405.60 from any other chapter; or (B) A change to subheadings 9405.10 through 9405.60 from subheadings 9405.91 through 9405.99, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 7. A change to subheadings 9405.91 through 9405.99 from any other heading. 8. A change to heading 9406 from any other chapter. Chapter 95. 1. A change to heading 9501 from any other chapter. 2. A change to heading 9502 from any other heading. 3. (A) A change to headings 9503 through 9508 from any other chapter; or (B) A change to subheading 9506.31 from subheading 9506.39, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. Chapter 96. 1. A change to headings 9601 through 9605 from any other chapter. 2. (A) A change to subheading 9606.10 from any other heading; or (B) No change in tariff to a good of such subheading is required, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 3. (A) A change to subheadings 9606.21 through 9606.29 from any other chapter; or (B) A change to subheadings 9606.21 through 9606.29 from subheading 9606.30, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.872 Panama 4. A change to subheading 9606.30 from any other heading. 5. (A) A change to subheadings 9607.11 through 9607.19 from any other chapter; or (B) A change to subheadings 9607.11 through 9607.19 from subheading 9607.20, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 6. A change to subheading 9607.20 from any other heading. 7. (A) A change to subheadings 9608.10 through 9608.20 from any other chapter; or (B) A change to subheadings 9608.10 through 9608.20 from subheadings 9608.60 through 9608.99, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than 30 percent under the build-down method. 8. (A) A change to subheadings 9608.31 through 9608.50 from any other chapter; or (B) A change to subheadings 9608.31 through 9608.50 from subheadings 9608.60 through 9608.99, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 9. A change to subheading 9608.60 from any other heading. 10. A change to subheading 9608.91 from any other subheading. 11. A change to subheading 9608.99 from any other heading. 12. (A) A change to subheadings 9609.10 through 9609.90 from any other heading; or (B) A change to subheadings 9609.10 through 9609.90 from subheading 9609.20, whether or not there is also a change from any other heading, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 13. A change to headings 9610 through 9611 from any other heading. 14. A change to subheading 9612.10 from any other chapter. 15. A change to subheading 9612.20 from any other heading. 16. (A) A change to subheadings 9613.10 through 9613.80 from any other chapter; or (B) A change to subheadings 9613.10 through 9613.80 from subheading 9613.90, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.873 Japan 17. A change to subheading 9613.90 from any other heading. 18. A change to subheading 9614.20 from any other subheading, except from subheading 9614.90. 19. A change to subheading 9614.90 from any other heading. 20. (A) A change to subheadings 9615.11 through 9615.19 from any other chapter; or (B) A change to subheadings 9615.11 through 9615.19 from subheading 9615.90, whether or not there is also a change from any other chapter, provided that there is a regional value content of not less than: (1) 35 percent under the build-up method, or (2) 45 percent under the build-down method. 21. A change to subheading 9615.90 from any other heading. 22. A change to heading 9616 from any other heading. 23. A change to heading 9617 from any other chapter. 24. A change in heading 9618 from any other heading. Chapter 97. 1. A change to subheadings 9701.10 through 9701.90 from any other subheading. 2. A change to headings 9702 through 9706 from any other heading. 36. Trade Agreement between the United States and Japan. (a) Originating goods under the terms of the Trade Agreement between the United States and Japan, entered into on October 7, 2019, are subject to duty as provided herein and in subchapter XXI of chapter 99 of the tariff schedule. For the purposes of this note, originating goods of Japan, as defined in Annex II of the Trade Agreement between the United States and Japan, that are imported into the customs territory of the United States and entered under a provision for which a rate of duty appears in the “Special” subcolumn of column 1 followed by the symbol “JP” in parentheses are eligible for the tariff treatment, and any applicable quantitative limitations, set forth in the “Special” subcolumn of Rates of Duty column 1. (b) Documentation and action upon claims under this note. (i) An importer may make a claim for preferential tariff treatment for a good under the terms of this note based on the importer’s knowledge or on information in the importer’s possession that the good is originating. (ii) For the purposes of claiming preferential tariff treatment, the importer shall make a statement, forming part of the import documentation, declaring that the good qualifies as an originating good. (iii) (The importer shall be prepared to submit, upon request by the appropriate customs officer, a supporting statement setting forth the basis for its claim that the good qualifies as an originating good. The statement need not be in a prescribed formant [Compiler's note: probably should read “format”] and may be submitted electronically, where feasible. (iv) The appropriate customs officer may conduct a verification for purposes of determining whether a good qualifies for preferential tariff treatment, by, for example, requesting that the importer provide additional information or other information relevant to that verification. (v) A claim for preferential tariff treatment may be denied if: (A) U.S. Customs and Border Protection determines that the good does not qualify for preferential tariff treatment; <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.874 Gen. Stat. Notes (B) pursuant to this note, U.S. Customs and Border Protection has not received sufficient information to determine that the good qualifies for preferential tariff treatment; or (C) the importer fails to comply with the requirements of this note and applicable customs regulations. GENERAL STATISTICAL NOTES 1. Statistical Requirements for Imported Goods. (a) Persons making customs entry or withdrawal of goods imported into the customs territory of the United States shall complete the entry summary or withdrawal forms, as provided herein and in regulations issued pursuant to law, to provide for statistical purposes information as follows: (i) the number of the Customs district and of the port where the goods are being entered for consumption or warehouse, as shown in Statistical Annex A of the tariff schedule; (ii) the name of the vessel or the name of the airline, or in the case of shipment by other than vessel or air, the means of transportation by which the goods first arrived in the United States; (iii) the foreign port of lading; (iv) the U.S. port of unlading for vessel and air shipments; (v) the date of importation; (vi) the country of origin of the goods expressed in terms of the designation therefor in Statistical Annex B of the tariff schedule; (vii) the country of exportation expressed in terms of the designation therefor in Statistical Annex B of the tariff schedule; (viii) the date of exportation; (ix) a description of the goods in sufficient detail to permit the classification thereof under the proper statistical reporting number in the tariff schedule; (x) the statistical reporting number under which the goods are classifiable, including the appropriate symbol placed as a prefix to the statistical reporting number when claiming special tariff treatment as provided for in general note 3(c)(i) (asterisks, however, are not to be reported with or in place of the symbol prefix, e.g. for the Generalized System of Preferences only the "A" and not the asterisk shall be reported); (xi) gross weight in kilograms for the goods covered by each reporting number for all modes of transportation; (xii) the net quantity in the units specified herein for the classification involved and with the units noted; (xiii) the U.S. dollar value in accordance with the definition of section 402 of the Tariff Act of 1930, as amended, for all merchandise including that free of duty or dutiable at specific rates; (xiv) the aggregate cost (not including U.S. import duty, if any), in U.S. dollars, of freight, insurance and all other charges, costs and expenses (each of which charges, costs and expenses shall be separately itemized on or attached to the related invoice) incurred (except as provided below) in bringing the merchandise from alongside the carrier at the port of exportation in the country of exportation and placing it alongside the carrier at the first U.S. port of entry. In the case of overland shipments originating in Canada or Mexico, such costs shall include freight, insurance, and all other charges, costs and expenses incurred in brining the merchandise from the point of origin (where the merchandise begins its journey to the United States) in Canada or Mexico to the first U.S. port of entry; and (xv) such other information with respect to the imported goods as is provided for elsewhere in the tariff schedule. (b) For the purpose of paragraph (a), the following provisions shall govern: <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.875 Gen. Stat. Notes (i) the country of exportation shall be the country of origin except when the merchandise while located in a third country is the subject of a new purchase in which event the third country shall be regarded and reported as the country of exportation, and the date of exportation from the third country shall be regarded and reported as the date of exportation; and (ii) if for the purposes of subparagraph (xiv) of subdivision (a) actual amounts cannot be provided, the person making the entry or withdrawal shall provide reasonable estimates of such information. The use of an estimate for statistical purposes does not relieve the person making the entry or withdrawal from obtaining the necessary information for similar future transactions. For Customs purposes, estimates shall not be used in declaring the value of merchandise in accordance with section 402 of the Tariff Act of 1930, as amended by the Trade Agreements Act of 1979. Therefore, when the price of goods includes freight, insurance and other charges (e.g., the terms of sale are CIF), estimates of those charges reported pursuant to this note may not be deducted from the price to arrive at the value declared to the Customs Service. However, when the actual charges are known, they must be excluded to arrive at the declared value. (c) (i) Goods of a country with which the United States has a free trade agreement, that meet the terms of that agreement, when marked or eligible to be marked with their country of origin, and entered with any of the following special program indicators (SPIs) prefacing the 10-digit HTS number are exempt from the Merchandise Processing Fee (MPF): United States-Australia Free Trade Agreement................................................................................................AU United States-Bahrain Free Trade Agreement Implementation Act..................................................................BH United States-Chile Free Trade Agreement......................................................................................................CL United States-Colombia Free Trade Agreement...............................................................................................CO North American Free Trade Agreement: Goods of Canada..............................................................................CA North American Free Trade Agreement: Goods of Mexico...............................................................................MX United States-Korea Free Trade Agreement Implementation Act.....................................................................KR United States-Oman Free Trade Agreement Implementation Act.....................................................................OM Dominican Republic-Central America-United States Free Trade Agreement Implementation Act...................P or P+ United States-Panama Trade Promotion Agreement Implementation Act........................................................PA United States-Peru Trade Promotion Agreement Implementation Act..............................................................PE United States-Singapore Free Trade Agreement..............................................................................................SG (ii) Products of Israel, of U.S. insular possessions, of beneficiary countries under the Caribbean Basin Economic Recovery Act and of least-developed beneficiary countries under the Generalized System of Preferences, when the foregoing products are marked or eligible to be marked with their country of origin, are exempt from the Merchandise Processing Fee (MPF) when entered using any of the following Special Program Indicators (SPIs) as a prefix to the 10-digit HTS number: United States-Israel Free Trade Agreement.....................................................................IL Insular Possessions of the United States.........................................................................Y Caribbean Basin Economic Recovery Act.......................................................................E or E* Generalized System of Preferences.................................................................................A, A* or A+ (iii) Goods of Canada, when marked or eligible to be marked with their country of origin, that comply with the terms of the Automotive Products Trade are exempt from the Merchandise Processing Fee (MPF) when entered with the SPI “B#” prefacing the 10-digit HTS number. (Iv) Goods that are--- (1) originating goods of a party to a free trade agreement or trade promotion agreement, or (2) products of a country that is eligible for a special tariff program under the applicable general note for such program, when any such agreement or program is enumerated in general note 3(c)(i) to the tariff schedule and when such agreement or program has been accorded an exemption from the MPF, can be imported without payment of the MPF when such goods are entered using any of the SPIs below as a prefix to the 10-digit HTS number, provided that such goods are otherwise imported in compliance with the applicable agreement: Agreement on Trade in Civil Aircraft.................................................................................................................C# Insular Possessions of the United States ........................................................................................................K# Uruguay Round Concessions on Intermediate Chemicals for Dyes.................................................................L# <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.876 Gen. Stat. Notes 2. Statistical Annotations. (a) The statistical annotations to the Harmonized Tariff Schedule of the United States consist of-- (i) the 2-digit statistical suffixes and any article descriptions applicable thereto, (ii) the indicated units of quantity, and (iii) the statistical notes and annexes. (b) The legal text of the Harmonized Tariff Schedule of the Unites States consists of the remaining text as more specifically identified in the general rules of interpretation. 3. Statistical Reporting Number. (a) Except as provided in paragraph (b) of this note, and in the absence of specific instructions to the contrary elsewhere, the statistical reporting number for an article consists of the 10-digit number formed by combining the 8-digit subheading number with the appropriate 2-digit statistical suffix. Thus, the statistical reporting number for live monkeys dutiable under subheading 0106.00.50 is "0106.00.5010". (b) Whenever in the tariff schedule an article is classifiable under a provision which derives its rate of duty from a different provision, the statistical reporting number is, in the absence of specific instructions to the contrary elsewhere, the 10-digit number for the basic provision followed by the 10-digit subheading number of the provision from which the rate is derived. Thus, the statistical reporting number for certain mountings for optical telescopes is "9005.90.8000-9005.80.4040". If multiple statistical reporting numbers are shown for the subheading from which the duty rate is derived and the shipment contains articles covered by more than one statistical reporting number from the subheading, then report the last applicable statistical reporting number only. (c) (i) Goods of a country with which the United States has a free trade agreement, that meet the terms of that agreement, when marked or eligible to be marked with their country of origin, and entered with any of the following special program indicators (SPIs) prefacing the 10-digit HTS number are exempt from the Merchandise Processing Fee (MPF): United States-Australia Free Trade Agreement................................................................................................AU United States-Bahrain Free Trade Agreement Implementation Act..................................................................BH United States-Chile Free Trade Agreement......................................................................................................CL United States-Colombia Free Trade Agreement...............................................................................................CO North American Free Trade Agreement: Goods of Canada..............................................................................CA North American Free Trade Agreement: Goods of Mexico...............................................................................MX United States-Korea Free Trade Agreement Implementation Act.....................................................................KR United States-Mexico-Canada Agreement S or S+ United States-Oman Free Trade Agreement Implementation Act.....................................................................OM Dominican Republic-Central America-United States Free Trade Agreement Implementation Act...................P or P+ United States-Panama Trade Promotion Agreement Implementation Act........................................................PA United States-Peru Trade Promotion Agreement Implementation Act..............................................................PE United States-Singapore Free Trade Agreement..............................................................................................SG (ii) Goods of Israel, when marked or eligible to be marked with their country of origin, are exempt from the Merchandise Processing Fee (MPF) when entered with the Special Program Indicator (SPI) “IL” prefacing the 10-digit HTS number. (iii) Goods of Canada, when marked or eligible to be marked with their country of origin, that comply with the terms of the Automotive Products Trade Act are exempt from the Merchandise Processing Fee (MPF) when entered with the Special Program Indicator (SPI) “B#” prefacing the 10-digit HTS number. <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.877 Gen. Stat. Notes (iv) Goods of a country with which the United States has a free trade agreement that provides the Merchandise Processing Fee (MPF) exemption, when marked or eligible to be marked with their country of origin, are exempt from the MPF when in compliance with the following preference programs and entered with any of the following Special Program Indicators (SPIs) prefacing the 10-digit HTS number: Agreement on Trade in Civil Aircraft.................................................................................................................C# Agreement on Trade in Pharmaceutical Products............................................................................................K# Uruguay Round Concessions on Intermediate Chemicals for Dyes.................................................................L# (d) Whenever a claim is made for special tariff treatment under one of the following programs, the statistical reporting number is, in absence of specific instructions to the contrary elsewhere, the 10-digit number prefixed by the appropriate symbol indicated below: Products covered by general note 3(a)(v) to the tariff schedule.......................................................................N Products of Puerto Rico (advanced in value or improved in condition in a CBERA beneficiary country (see W 19 U.S.C. 2703(a)(5))..................................................................................................................................... Products of Insular Possessions......................................................................................................................Y Articles from the Freely Associated States.......................................................................................................Z (e) Whenever in the tariff schedule goods are classified as a set in accordance with General Rules of Interpretation 3(b) or 3(c), the set is to be identified by placing the prefix "X" in front of the statistical reporting numbers applicable to the set. 4. Abbreviations. (a) An "X" appearing in the column for units of quantity means that no quantity (other than gross weight) is to be reported. (b) Whenever two separate units of quantity are shown for the same article, the value of the article is to be reported with the first unit of quantity shown, unless there is a "v" following the second unit of quantity in which case the value of the article is to be reported with that unit of quantity. (c) The unit of measure to be used by Customs and Border Protection (CBP) field offices when reporting imports of textiles to CBP Headquarters Quota Branch shall be the first unit of quantity unless the second unit of quantity (if there is one) is underlined, in which case the second unit of quantity shall be reported. (d) The following symbols and abbreviations are used with the meanings respectively indicated below: A Amperes Ag g - Silver content in grams Au g - Gold content in grams Co kg - Cobalt content in kilograms Cr kg - Chromium content in kilograms Cr2O3 t - Chromic oxide content in tons Cu kg - Copper content in kilograms Dz Pcs - Dozen Pieces GBq - gigabecquerels Ir g - Iridium content in grams ISRI - Institute of Scrap Recycling Industries Jwls. - Number of dutiable jewels kg amc - Anhydrous morphine content in kilograms kg msc - Milk solids content in kilograms kg ttl sug - Total sugars content in kilograms MBq - megabecquerels Mg kg - Magnesium content in kilograms Mn kg - Manganese content in kilograms Mo kg - Molybdenum content in kilograms MWh - Megawatt hours NaOh kg - Sodium hydroxide content in kilograms NaOH t - Sodium hydroxide content in tons NH3 t - Ammonia content in tons Ni kg - Nickel content in kilograms <!-- page break --> Harmonized Tariff Schedule of the United States Revision 19 (2026) Annotated for Statistical Reporting Purposes GN p.878 Gen. Stat. Notes ode - ozone depletion equivalent Os g - Osmium content in grams Pb kg - Lead content in kilograms Pd g - Palladium content in grams Pt g - Platinum content in grams Rh g - Rhodium content in grams Ru g - Ruthemium content in grams Sb kg - Antimony content in kilograms Si kg - Silicon content in kilograms Sn t - Tin content in tons t dwb - Dry weight basis in tons t adw - Air dry weight in tons V kg - Vanadium content in kilograms V2O5 kg - Vanadium pentoxide content in kilograms W kg - Tungsten content in kilograms Zn kg - Zinc content in kilograms 3 - Thousand cubic meters 1000 m 5. Reporting of exports. Except as noted below, the statistical reporting numbers for articles classified in chapters 1 through 97 of this schedule may be used in place of comparable Schedule B numbers on the Shipper's Export Declaration. Statistical reporting numbers for articles covered by chapters 98 and 99 of this schedule may only be used on import entries. Schedule B numbers may not be reported on import entries in place of HTS numbers. Statistical reporting numbers used on the Shipper's Export Declaration should not include any symbols in the form of prefixes used to denote special tariff treatment. 6. For the purposes of the tariff schedule, the expression "certified organic" refers to a fresh or processed agricultural product that is certified to: (a) The United States Department of Agriculture National Organic Program Regulation (7 CFR 205), (b) The Canadian Food Inspection Agency Act and Safe Food for Canadians Regulations ((SFCR) 2019), (c) The European Union (EU) Council Regulation (EC) No. 834/2007 and Commission Regulations (EC) No. 889/2008 and 1235/2008, (d) The Japanese Agricultural Standard (JAS) for Organic Plants (Notification No. 1605 of 2005), the JAS for Organic Processed Foods (Notification No. 1606 of 2005) and JAS for Organic Livestock (Notification No.1608 of 2005), (e) The Republic of Korea Act on Promotion of Environmentally-Friendly Agriculture and Fisheries and Management of and Support for Organic Food, and its implementing regulations for processed foods, (f) The Swiss Ordinance on Organic Farming and the Labeling of Organically Produced Products and Foodstuffs (910.18) and Federal Department of Economic Affairs, Education and Research (EAER) Ordinance on Organic Farming of 22 September 1997 (910.181) and its regulations, (g) The Taiwan Council of Agriculture, Organic Agriculture Promotion Act and Enforcement Rules for the Organic Agriculture Promotion Act of 2019, or (h) The United Kingdom of Great Britain and Northern Ireland (“UK”) Council Regulation (EC) No 834/2007 and Commission Regulations (EC) No 889/2008 and 1235/2008. <!-- page break -->