P acking materials and containers means materials and containers that are used to protect a good during transportation P ackaging materials and containers means materials and containers in which a good is packaged for retail sale Originating good or originating material means a good or material that qualifies as originating under this Chapter N on-originating good or non-originating material means a good or material that does not qualify as originating under this Chapter N on-allowable interest costs means interest costs incurred by a producer that exceed 700 basis points above the applicable federal government interest rate identified in the Uniform Regulations for comparable maturities N e t cost of a good means the net cost that can be reasonably allocated to a good using one of the methods set out in Article 4.5 (Regional Value Content) N e t 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

M a ter ial means a good that is used in the production of another good, and includes a part or an ingredient Intermediate material means a material that is self-produced and used in the production of a good, and designated pursuant to Article 4.8 (Intermediate Materials) (h) any other material that is not incorporated into the good but for which the use in the production of the good can reasonably be demonstrated to be a part of that production (f) equipment, devices, and supplies used for testing or inspecting the goods (g) catalysts and solvents and

(e) gloves, glasses, footwear, clothing, safety equipment, and supplies

(d) lubricants, greases, compounding materials, and other materials used in production or used to operate equipment and buildings (c) spare parts and materials used in the maintenance of equipment and buildings Indirect material means a material used in the production, testing, or inspection of a good but not physically incorporated into the good, or a material used in the maintenance of buildings or the operation of equipment associated with the production of a good, including:

Aquaculture means the farming of aquatic organisms, including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants from seed stock such as eggs, fry, fingerlings, or larvae, by intervention in the rearing or growth processes to enhance production such as regular stocking, feeding, or protection from predators į un g ible goods or fungible materials means goods or materials that are interchangeable for commercial purposes and the properties of which are essentially identical

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