Section 102.15 - Disregarded materials(a) The following materials shall be disregarded when determining whether the good undergoes the applicable change in tariff classification set out in § 102.20 or § 102.21 , or satisfies the other applicable requirements of those sections:(1) Packaging materials and containers in which a good is packaged for retail sale that are classified with the good;(2) Accessories, spare parts or tools delivered with the good that are classified with the good and shipped with the good;(3) Packing materials and containers in which a good is packed for shipment; andT.D. 96-48, 61 FR 28956, June 6, 1996