Title:Rules of Origin -- Chapter Four
Author: White House
Document-Date: 29 Sept 1993
Content-Type: text/plain; CHARSET=US-ASCII
Content-Length:70725                                      Chapter Four 
 
                                    Rules of Origin 
 
 
            Article 401:   Originating Goods 
 
                 Except as otherwise provided in this Chapter, a good shall 
            originate in the territory of a Party where: 
 
                 (a)  the good is wholly obtained or produced entirely in 
                      the territory of one or more of the Parties, as 
                      defined in Article 415; 
 
                 (b)  each of the non-originating materials used in the 
                      production of the good undergoes an applicable change 
                      in tariff classification set out in Annex 401 as a 
                      result of production occurring entirely in the 
                      territory of one or more of the Parties, or the good 
                      otherwise satisfies the applicable requirements of 
                      that Annex where no change in tariff classification 
                      is required, and the good satisfies all other 
                      applicable requirements of this Chapter; 
 
                 (c)  the good is produced entirely in the territory of one 
                      or more of the Parties exclusively from originating 
                      materials; or 
 
                 (d)  except for a good provided for in Chapters 61 through 
                      63 of the Harmonized System, the good is produced 
                      entirely in the territory of one or more of the 
                      Parties but one or more of the non-originating 
                      materials provided for as parts under the Harmonized 
                      System that are used in the production of the good 
                      does not undergo a change in tariff classification 
                      because 
 
                      (i)  the good was imported into the territory of a 
                           Party in an unassembled or a disassembled form 
                           but was classified as an assembled good pursuant 
                           to General Rule of Interpretation 2(a) of the 
                           Harmonized System, or  
 
                      (ii) the heading for the good provides for and 
                           specifically describes both the good itself and 
                           its parts and is not further subdivided into 
                           subheadings, or the subheading for the good 
                           provides for and specifically describes both the 
                           good itself and its parts, 
 
 
 
 
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                      provided that the regional value content of the good, 
                      determined in accordance with Article 402, is not 
                      less than 60 percent where the transaction value 
                      method is used, or is not less than 50 percent where 
                      the net cost method is used, and that the good 
                      satisfies all other applicable requirements of this 
                      Chapter. 
 
 
            Article 402:   Regional Value Content 
 
            1.   Except as provided in paragraph 5, each Party shall 
            provide that the regional value content of a good shall be 
            calculated, at the choice of the exporter or producer of the 
            good, on the basis of either the transaction value method set 
            out in paragraph 2 or the net cost method set out in paragraph 
            3. 
 
            2.   Each Party shall provide that an exporter or producer may 
            calculate the regional value content of a good on the basis of 
            the following transaction value method: 
 
                                          TV - VNM 
                           RVC       =         -------------- x 100 
                                             TV 
 
                 where 
 
                           RVC       is the regional value content, 
                                     expressed as a percentage; 
 
                           TV        is the transaction value of the good 
                                     adjusted to a F.O.B. basis; and 
 
                           VNM  is the value of non-originating materials 
                                used by the producer in the production of 
                                the good.  
 
            3.   Each Party shall provide that an exporter or producer may 
            calculate the regional value content of a good on the basis of 
            the following net cost method: 
 
 
                                          NC - VNM 
                           RVC       =    -------------- x 100   
                                             NC 
 
                 where 
 
                           RVC       is the regional value content, 
                                     expressed as a percentage; 
 
 
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                           NC        is the net cost of the good; and 
 
                           VNM       is the value of non-originating 
                                     materials used by the producer in the 
                                     production of the good. 
 
            4.   Except as provided in Article 403(1) and (2)(a)(i), the 
            value of non-originating materials used by the producer in the 
            production of a good shall not, for purposes of calculating the 
            regional value content of the good under paragraph 2 or 3, 
            include the value of non-originating materials used to produce 
            originating materials that are subsequently used in the 
            production of the good. 
 
            5.   Each Party shall provide that an exporter or producer 
            shall calculate the regional value content of a good solely on 
            the basis of the net cost method set out in paragraph 3 where:  
 
                 (a)  there is no transaction value for the good;  
 
                 (b)  the transaction value of the good is unacceptable 
                      under Article 1 of the Customs Valuation Code; 
 
                 (c)  the good is sold by the producer to a related person 
                      and the volume, by units of quantity, of sales of 
                      identical or similar goods to related persons during 
                      the six-month period immediately preceding the month 
                      in which the good is sold exceeds 85 percent of the 
                      producer's total sales of such goods during that 
                      period; 
 
                 (d)  the good is 
 
                      (i)  a motor vehicle provided for in heading 87.01 or 
                           87.02, subheading 8703.21 through 8703.90, or 
                           heading 87.04, 87.05 or 87.06, 
 
                      (ii) identified in Annex 403.1 or 403.2 and is for 
                           use in a motor vehicle provided for in heading 
                           87.01 or 87.02, subheading 8703.21 through 
                           8703.90, or heading 87.04, 87.05 or 87.06, 
 
                      (iii)     provided for in subheading 6401.10 through 
                                6406.10, or  
 
                      (iv) provided for in tariff item 8469.10.aa (word 
                           processing machines);  
 
                 (e)  the exporter or producer chooses to accumulate the 
                      regional value content of the good in accordance with 
                      Article 404; or 
 
 
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                 (f)  the good is designated as an intermediate material 
                      under paragraph 10 and is subject to a regional 
                      value-content requirement. 
 
            6.   If an exporter or producer of a good calculates the 
            regional value content of the good on the basis of the 
            transaction value method set out in paragraph 2 and a Party 
            subsequently notifies the exporter or producer, during the 
            course of a verification pursuant to Chapter Five (Customs 
            Procedures), that the transaction value of the good, or the 
            value of any material used in the production of the good, is 
            required to be adjusted or is unacceptable under Article 1 of 
            the Customs Valuation Code, the exporter or producer may then 
            also calculate the regional value content of the good on the 
            basis of the net cost method set out in paragraph 3. 
 
            7.   Nothing in paragraph 6 shall be construed to prevent any 
            review or appeal available under Article 510 (Review and 
            Appeal) of an adjustment to or a rejection of: 
 
                 (a)  the transaction value of a good; or 
 
                 (b)  the value of any material used in the production of a 
                      good. 
 
            8.   For purposes of calculating the net cost of a good under 
            paragraph 3, the producer of the good may: 
 
                 (a)  calculate the total cost incurred with respect to all 
                      goods produced by that producer, subtract any 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 of all such goods, and then reasonably 
                      allocate the resulting net cost of those goods to the 
                      good,  
 
                 (b)  calculate the total cost incurred with respect to all 
                      goods produced by that producer, reasonably allocate 
                      the total cost to the good, and then subtract any 
                      sales promotion, marketing and after-sales service 
                      costs, royalties, shipping and packing costs and non- 
                      allowable interest costs that are included in the 
                      portion of the total cost allocated to the good, or 
 
                 (c)  reasonably allocate each cost that forms part of the 
                      total cost incurred with respect to the 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, and 
                      non-allowable interest costs,  
 
 
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            provided that the allocation of all such costs is consistent 
            with the provisions regarding the reasonable allocation of 
            costs set out in the Uniform Regulations, established under 
            Article 511 (Customs Procedures - Uniform Regulations). 
 
            9.   Except as provided in paragraph 11, the value of a 
            material used in the production of a good shall: 
 
                 (a)  be the transaction value of the material determined 
                      in accordance with Article 1 of the Customs Valuation 
                      Code; or 
 
                 (b)  in the event that there is no transaction value or 
                      the transaction value of the material is unacceptable 
                      under Article 1 of the Customs Valuation Code, be 
                      determined in accordance with Articles 2 through 7 of 
                      the Customs Valuation Code; and 
 
                 (c)  where not included under subparagraph (a) or (b), 
                      include  
 
                      (i)  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 one or more of 
                           the Parties, 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. 
 
            10.  Except as provided in Article 403(1) and for a component 
            identified in Annex 403.2, the producer of a good may, for 
            purposes of calculating the regional value content of the good 
            under paragraph 2 or 3, designate any self-produced material 
            used in the production of the good as an intermediate material, 
            provided that where the intermediate material is subject to a 
            regional value-content requirement, no other self-produced 
            material subject to a regional value-content requirement used 
            in the production of that intermediate material may itself be 
            designated by the producer as an intermediate material. 
 
            11.  The value of an intermediate material shall be: 
 
                 (a)  the total cost incurred with respect to all goods 
                      produced by the producer of the good that can be 
                      reasonably allocated to that intermediate material; 
                      or 
 
 
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                 (b)  the aggregate of each cost that forms part of the 
                      total cost incurred with respect to that intermediate 
                      material that can be reasonably allocated to that 
                      intermediate material. 
 
            12.  The value of an indirect material shall be based on the 
            Generally Accepted Accounting Principles applicable in the 
            territory of the Party in which the good is produced. 
 
 
            Article 403:   Automotive Goods 
 
            1.   For purposes of calculating the regional value content 
            under the net cost method set out in Article 402(3) for: 
 
                 (a)  a good that is a motor vehicle provided for in tariff 
                      item 8702.10.bb or 8702.90.bb (vehicles for the 
                      transport of 15 or fewer persons), or subheading 
                      8703.21 through 8703.90, 8704.21 or 8704.31, or 
 
                 (b)  a good provided for in the tariff provisions listed 
                      in Annex 403.1 where the good is subject to a 
                      regional value-content requirement and is for use as 
                      original equipment in the production of a good 
                      provided for in tariff item 8702.10.bb or 8702.90.bb 
                      (vehicles for the transport of 15 or fewer persons), 
                      or subheading 8702.xx, 8703.21 through 8703.90, 
                      8704.21 or 8704.31,  
 
            the value of non-originating materials used by the producer in 
            the production of the good shall be the sum of the values of 
            non-originating materials, determined in accordance with 
            Article 402(9) at the time the non-originating materials are 
            received by the first person in the territory of a Party who 
            takes title to them, that are imported from outside the 
            territories of the Parties under the tariff provisions listed 
            in Annex 403.1 and that are used in the production of the good 
            or that are used in the production of any material used in the 
            production of the good. 
 
            2.   For purposes of calculating the regional value content 
            under the net cost method set out in Article 402(3) for a good 
            that is a motor vehicle provided for in heading 87.01, tariff 
            item 8702.10.aa or 8702.90.aa (vehicles for the transport of 16 
            or more persons), subheading 8704.10, 8704.22, 8704.23, 8704.32 
            or 8704.90, or heading 87.05 or 87.06, or for a component 
            identified in Annex 403.2 for use as original equipment in the 
            production of the motor vehicle, the value of non-originating 
            materials used by the producer in the production of the good 
            shall be the sum of: 
 
 
 
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                 (a)  for each material used by the producer listed in 
                      Annex 403.2, whether or not produced by the producer, 
                      at the choice of the producer and determined in 
                      accordance with Article 402, either 
 
                      (i)  the value of such material that is non- 
                           originating, or 
 
                      (ii) the value of non-originating materials used in 
                           the production of such material; and 
 
                 (b)  the value of any other non-originating material used 
                      by the producer that is not listed in Annex 403.2, 
                      determined in accordance with Article 402. 
 
            3.   For purposes of calculating the regional value content of 
            a motor vehicle identified in paragraph 1 or 2, the producer 
            may average its calculation over its fiscal year, using any one 
            of the following categories, on the basis of either all motor 
            vehicles in the category or only those motor vehicles in the 
            category that are exported to the territory of one or more of 
            the other Parties:  
 
                 (a)  the same model line of motor vehicles in the same 
                      class of vehicles produced in the same plant in the 
                      territory of a Party;  
 
                 (b)  the same class of motor vehicles produced in the same 
                      plant in the territory of a Party;  
 
                 (c)  the same model line of motor vehicles produced in the 
                      territory of a Party; or 
 
                 (d)  if applicable, the basis set out in Annex 403.3. 
 
            4.   For purposes of calculating the regional value content for 
            any or all goods provided for in a tariff provision listed in 
            Annex 403.1, or a component or material identified in Annex 
            403.2, produced in the same plant, the producer of the good 
            may: 
 
                 (a)  average its calculation 
 
                      (i)  over the fiscal year of the motor vehicle 
                           producer to whom the good is sold, 
 
                      (ii) over any quarter or month, or 
 
                      (iii)     over its fiscal year, if the good is sold 
                                as an aftermarket part; 
 
 
 
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                 (b)  calculate the average referred to in subparagraph (a) 
                      separately for any or all goods sold to one or more 
                      motor vehicle producers; or 
 
                 (c)  with respect to any calculation under this paragraph, 
                      calculate separately those goods that are exported to 
                      the territory of one or more of the Parties. 
 
            5.   Notwithstanding Annex 401, and except as provided in 
            paragraph 6, the regional value-content requirement shall be: 
 
                 (a)  for a producer's fiscal year beginning on the day 
                      closest to January 1, 1998 and thereafter, 56 percent 
                      under the net cost method, and for a producer's 
                      fiscal year beginning on the day closest to January 
                      1, 2002 and thereafter, 62.5 percent under the net 
                      cost method, for 
 
                      (i)  a good that is a motor vehicle provided for in 
                           tariff item 8702.10.bb or 8702.90.bb (vehicles 
                           for the transport of 15 or fewer persons), or  
                           subheading 8703.21 through 8703.90, 8704.21 or 
                           8704.31, and 
 
                      (ii) a good provided for in heading 84.07 or 84.08, 
                           or subheading 8708.40, that is for use in a 
                           motor vehicle identified in subparagraph (a)(i); 
                           and  
 
                 (b)  for a producer's fiscal year beginning on the day 
                      closest to January 1, 1998 and thereafter, 55 percent 
                      under the net cost method, and for a producer's 
                      fiscal year beginning on the day closest to January 
                      1, 2002 and thereafter, 60 percent under the net cost 
                      method, for 
 
                      (i)  a good that is a motor vehicle provided for in 
                           heading 87.01, subheading 8702.yy (vehicles for 
                           the transport of 16 or more persons), 8704.10, 
                           8704.22, 8704.23, 8704.32 or 8704.90, or heading 
                           87.05 or 87.06, 
              
                      (ii) a good provided for in heading 84.07 or 84.08 or 
                           subheading 8708.40 that is for use in a motor 
                           vehicle identified in subparagraph (b)(i), and  
 
                      (iii)     except for a good identified in 
                                subparagraph (a)(ii) or provided for in 
                                subheading 8482.10 through 8482.80, 8483.20 
                                or 8483.30, a good identified in Annex 
                                403.1 that is subject to a regional value 
 
 
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                                content requirement and that is for use in 
                                a motor vehicle identified in subparagraphs 
                                (a)(i) or (b)(i). 
 
            6.   The regional value-content requirement for a motor vehicle 
            identified in Article 403(1) or 403(2) shall be: 
 
                 (a)  50 percent for five years after the date on which the 
                      first motor vehicle prototype is produced in a plant 
                      by a motor vehicle assembler, if 
 
                      (i)  it is a motor vehicle of a class, or marque, or, 
                           except for a motor vehicle identified in Article 
                           403(2), size category and underbody, not 
                           previously produced by the motor vehicle 
                           assembler in the territory of any of the 
                           Parties, 
 
                      (ii) the plant consists of a new building in which 
                           the motor vehicle is assembled, and 
 
                      (iii)     the plant contains substantially all new 
                                machinery that is used in the assembly of 
                                the motor vehicle; or 
 
                 (b)  50 percent for two years after the date on which the 
                      first motor vehicle prototype is produced at a plant 
                      following a refit, if it is a different motor vehicle 
                      of a class, or marque, or, except for a motor vehicle 
                      identified in Article 403(2), size category and 
                      underbody, than was assembled by the motor vehicle 
                      assembler in the plant before the refit. 
 
 
            Article 404:   Accumulation 
 
            1.   For purposes of determining whether a good is an 
            originating good, the production of the good in the territory 
            of one or more of the Parties by one or more producers shall, 
            at the choice of the exporter or producer of the good for which 
            preferential tariff treatment is claimed, be considered to have 
            been performed in the territory of any of the Parties by that 
            exporter or producer, provided that: 
 
                 (a)  all non-originating materials used in the production 
                      of the good undergo an applicable tariff 
                      classification change set out in Annex 401, and the 
                      good satisfies any applicable regional value-content 
                      requirement, entirely in the territory of one or more 
                      of the Parties; and 
 
 
 
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                 (b)  the good satisfies all other applicable requirements 
                      of this Chapter. 
 
            2.   For purposes of Article 402(10), the production of a 
            producer that chooses to accumulate its production with that of 
            other producers under paragraph 1 shall be considered to be the 
            production of a single producer. 
 
 
            Article 405:   De Minimis 
 
            1.   Except as provided in paragraphs 3 through 6, a good shall 
            be considered to be an originating good if the value of all 
            non-originating materials used in the production of the good 
            that do not undergo an applicable change in tariff 
            classification set out in Annex 401 is not more than seven 
            percent of the transaction value of the good, adjusted to a 
            F.O.B. basis, or, if the transaction value of the good is 
            unacceptable under Article 1 of the Customs Valuation Code, the 
            value of all such non-originating materials is not more than 
            seven percent of the total cost of the good, provided that: 
 
                 (a)  if the good is subject to a regional value-content 
                      requirement, the value of such non-originating 
                      materials shall be taken into account in calculating 
                      the regional value content of the good; and 
 
                 (b)  the good satisfies all other applicable requirements 
                      of this Chapter. 
 
            2.   A good that is otherwise subject to a regional value- 
            content requirement shall not be required to satisfy such 
            requirement if the value of all non-originating materials used 
            in the production of the good is not more than seven percent of 
            the transaction value of the good, adjusted to a F.O.B. basis, 
            or, if the transaction value of the good is unacceptable under 
            Article 1 of the Customs Valuation Code, the value of all non- 
            originating materials is not more than seven percent of the 
            total cost of the good, provided that the good satisfies all 
            other applicable requirements of this Chapter. 
 
            3.   Paragraph 1 does not apply to:  
 
                 (a)  a non-originating material provided for in Chapter 4 
                      of the Harmonized System or tariff item 1901.90.aa 
                      (dairy preparations containing over 10 percent by 
                      weight of milk solids) that is used in the production 
                      of a good provided for in Chapter 4 of the Harmonized 
                      System; 
 
 
 
 
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                 (b)  a non-originating material provided for in Chapter 4 
                      of the Harmonized System or tariff item 1901.90.aa 
                      (dairy preparations containing over 10 percent by 
                      weight of milk solids) that is used in the production 
                      of a good provided for in tariff item 1901.10.aa 
                      (infant preparations containing over 10 percent by 
                      weight of milk solids), 1901.20.aa (mixes and doughs, 
                      containing over 25 percent by weight of butterfat, 
                      not put up for retail sale), 1901.90.aa (dairy 
                      preparations containing over 10 percent by weight of 
                      milk solids), heading 21.05, or tariff item 
                      2106.90.dd (preparations containing over 10 percent 
                      by weight of milk solids), 2202.90.cc (beverages 
                      containing milk) or 2309.90.aa (animal feeds 
                      containing over 10 percent by weight of milk solids 
                      and less than 6 percent by weight of grain or grain 
                      products);  
 
                 (c)  a non-originating material provided for in heading 
                      08.05 or subheading 2009.11 through 2009.30 that is 
                      used in the production of a good provided for in 
                      subheading 2009.11 through 2009.30 or tariff item 
                      2106.90.bb (concentrated fruit or vegetable juice of 
                      any single fruit or vegetable, fortified with 
                      minerals or vitamins) or 2202.90.aa (fruit or 
                      vegetable juice of any single fruit or vegetable, 
                      fortified with minerals or vitamins); 
 
                 (d)  a non-originating material provided for in Chapter 9 
                      of the Harmonized System that is used in the 
                      production of a good provided for in tariff item 
                      2101.10.aa (instant coffee, not flavored); 
 
                 (e)  a non-originating material provided for in Chapter 15 
                      of the Harmonized System that is used in the 
                      production of a good provided for in heading 15.01 
                      through 15.08, 15.12, 15.14 or 15.15; 
 
                 (f)  a non-originating material provided for in heading 
                      17.01 that is used in the production of a good 
                      provided for in heading 17.01 through 17.03; 
 
                 (g)  a non-originating material provided for in Chapter 17 
                      of the Harmonized System or heading 18.05 that is 
                      used in the production of a good provided for in 
                      subheading 1806.10; 
 
                 (h)  a non-originating material provided for in heading 
                      22.03 through 22.08 that is used in the production of 
                      a good provided for in heading 22.07 through 22.08; 
 
 
 
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                 (i)  a non-originating material used in the production of 
                      a good provided for in tariff item 7321.11.aa (gas 
                      stove or range), subheading 8415.10, 8415.81 through 
                      8415.83, 8418.10 through 8418.21, 8418.29 through 
                      8418.40, 8421.12, 8422.11, 8450.11 through 8450.20 or 
                      8451.21 through 8451.29, Mexican tariff item 
                      8479.82.aa (trash compactors) or Canadian or U.S. 
                      tariff item 8479.89.aa (trash compactors), or tariff 
                      item 8516.60.aa (electric stove or range); and 
 
                 (j)  a printed circuit assembly that is a non-originating 
                      material used in the production of a good where the 
                      applicable change in tariff classification for the 
                      good, as set out in Annex 401, places restrictions on 
                      the use of such non-originating material. 
 
            4.   Paragraph 1 does not apply to a non-originating single 
            juice ingredient provided for in heading 20.09 that is used in 
            the production of a good provided for in subheading 2009.90, or 
            tariff item 2106.90.cc (concentrated mixtures of fruit or 
            vegetable juice, fortified with minerals or vitamins) or 
            2202.90.bb (mixtures of fruit or vegetable juices, fortified 
            with minerals or vitamins). 
 
            5.   Paragraph 1 does not apply to a non-originating material 
            used in the production of a good provided for in Chapter 1 
            through 27 of the Harmonized System unless the non-originating 
            material is provided for in a different subheading than the 
            good for which origin is being determined under this Article. 
 
            6.   A good provided for in Chapter 50 through 63 of the 
            Harmonized System that does not originate 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 Annex 401, shall nonetheless be considered to originate 
            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. 
 
 
            Article 406:   Fungible Goods and Materials 
 
                 For purposes of determining whether a good is an 
            originating good:  
 
                 (a)  where originating and non-originating fungible 
                      materials are used in the production of a good, the 
                      determination of whether the materials are 
                      originating need not be made through the 
                      identification of any specific fungible material, 
 
 
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                      but may be determined on the basis of any of the 
                      inventory management methods set out in the Uniform 
                      Regulations; and 
 
                 (b)  where originating and non-originating fungible goods 
                      are commingled and exported in the same form, the 
                      determination may be made on the basis of any of the 
                      inventory management methods set out in the Uniform 
                      Regulations. 
 
 
            Article 407:   Accessories, Spare Parts and Tools 
 
                 Accessories, spare parts or tools delivered with the good 
            that form part of the good's standard accessories, spare parts, 
            or tools, shall be considered as originating if the good 
            originates and shall be disregarded in determining whether all 
            the non-originating materials used in the production of the 
            good undergo the applicable change in tariff classification set 
            out in Annex 401, provided that: 
 
                 (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 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. 
 
 
            Article 408:   Indirect Materials 
 
                 An indirect material shall be considered to be an 
            originating material without regard to where it is produced.  
 
 
            Article 409:   Packaging Materials and Containers for Retail 
                           Sale 
 
                 Packaging materials and containers in which a good is 
            packaged for retail sale shall, if classified with the good, be 
            disregarded in determining whether all the non-originating 
            materials used in the production of the good undergo the 
            applicable change in tariff classification set out in Annex 
            401, and, if the good is subject to a regional value-content 
            requirement, the value of such packaging materials and 
 
 
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            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. 
 
 
            Article 410:   Packing Materials and Containers for Shipment 
 
                 Packing materials and containers in which the good is 
            packed for shipment shall be disregarded in determining 
            whether:  
 
                 (a)  the non-originating materials used in the production 
                      of the good undergo an applicable change in tariff 
                      classification set out in Annex 401; and 
 
                 (b)  the good satisfies a regional value-content 
                      requirement. 
 
 
            Article 411:   Transshipment 
 
                 A good shall not be considered to be an originating good 
            by reason of having undergone production that satisfies the 
            requirements of Article 401 if, subsequent to that production, 
            the good undergoes further production or any other operation 
            outside the territories of the Parties, other than unloading, 
            reloading or any other operation necessary to preserve it in 
            good condition or to transport the good to the territory of a 
            Party. 
 
 
            Article 412:   Non-Qualifying Operations 
 
                 A good shall not be considered to be an originating good 
            merely by reason of: 
 
                 (a)  mere dilution with water or another substance that 
                      does not materially alter the characteristics of the 
                      good; or 
 
                 (b)  any production or pricing practice in respect of 
                      which it may be demonstrated, on the basis of a 
                      preponderance of evidence, that the object was to 
                      circumvent this Chapter. 
 
 
            Article 413:   Interpretation and Application 
 
            For purposes of this Chapter: 
 
 
 
 
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                 (a)  the basis for tariff classification in this Chapter 
                      is the Harmonized System; 
 
                 (b)  where a good referred to by a tariff item number is 
                      described in parentheses following the tariff item 
                      number, the description is provided for purposes of 
                      reference only; 
 
                 (c)  where applying Article 401(d), the determination of 
                      whether a heading or subheading under the Harmonized 
                      System provides for and specifically describes both a 
                      good and its parts shall be made on the basis of the 
                      nomenclature of the heading or subheading, or the 
                      General Rules of Interpretation, the Chapter Notes or 
                      the Section Notes of the Harmonized System; 
 
                 (d)  in applying the Customs Valuation Code under this 
                      Chapter, 
 
                      (i)  the principles of the Customs Valuation Code 
                           shall apply to domestic transactions, with such 
                           modifications as may be required by the 
                           circumstances, as would apply to international 
                           transactions, 
 
                      (ii) the provisions of this Chapter shall take 
                           precedence over the Customs Valuation Code to 
                           the extent of any difference, and 
 
                      (iii)     the definitions in Article 415 shall take 
                                precedence over the definitions in the 
                                Customs Valuation Code to the extent of any 
                                difference; and 
 
                 (e)  all costs referred to in this Chapter shall be 
                      recorded and maintained in accordance with the 
                      Generally Accepted Accounting Principles applicable 
                      in the territory of the Party in which the good is 
                      produced. 
 
 
            Article 414:   Consultation and Modifications 
 
            1.   The Parties shall consult regularly to ensure that this 
            Chapter is administered effectively, uniformly and consistently 
            with the spirit and objectives of this Agreement, and shall 
            cooperate in the administration of this Chapter in accordance 
            with Chapter Five. 
 
            2.   Any Party that considers that this Chapter requires 
            modification to take into account developments in production 
 
 
                                          4-15  
 
 
 
 
 
 
  
 
 
 
 
 
            processes or other matters may submit a proposed modification 
            along with supporting rationale and any studies to the other 
            Parties for consideration and any appropriate action under 
            Chapter Five. 
 
 
            Article 415:   Definitions  
 
            For purposes of this Chapter: 
 
            class of motor vehicles means any one of the following 
            categories of motor vehicles: 
 
                 (a)  motor vehicles provided for in subheading 8701.20, 
                      tariff item 8702.10.aa or 8702.90.aa (vehicles for 
                      the transport of 16 or more persons), subheading 
                      8704.10, 8704.22, 8704.23, 8704.32 or 8704.90, or 
                      heading 87.05 and 87.06; 
 
                 (b)  motor vehicles provided for in subheading 8701.10 or 
                      8701.30 through 8701.90; 
 
                 (c)  motor vehicles provided for in tariff item 8702.10.bb 
                      or 8702.90.bb (vehicles for the transport of 15 or 
                      fewer persons), or subheading 8704.21 and 8704.31; or 
 
 
                 (d)  motor vehicles provided for in subheading 8703.21 
                      through 8703.90;  
 
            F.O.B. means free on board, regardless of the mode of 
            transportation, at the point of direct shipment by the seller 
            to the buyer; 
 
            fungible goods or fungible materials means goods or materials 
            that are interchangeable for commercial purposes and whose 
            properties are essentially identical; 
 
            goods wholly obtained or produced entirely in the territory of 
            one or more of the Parties means: 
 
                 (a)  mineral goods extracted in the territory of one or 
                      more of the Parties; 
 
                 (b)  vegetable goods, as such goods are defined in the 
                      Harmonized System, harvested in the territory of one 
                      or more of the Parties; 
 
                 (c)  live animals born and raised in the territory of one 
                      or more of the Parties; 
 
 
 
                                          4-16  
 
 
 
 
 
 
  
 
 
 
 
 
                 (d)  goods obtained from hunting, trapping or fishing in 
                      the territory of one or more of the Parties;  
 
                 (e)  goods (fish, shellfish and other marine life) taken 
                      from the sea by vessels registered or recorded with a 
                      Party and flying its flag; 
 
                 (f)  goods produced on board factory ships from the goods 
                      referred to in subparagraph (e) provided such factory 
                      ships are registered or recorded with that Party and 
                      fly its flag; 
 
                 (g)  goods taken by a Party or a person of a Party from 
                      the seabed or beneath the seabed outside territorial 
                      waters, provided that a Party has rights to exploit 
                      such seabed; 
 
                 (h)  goods taken from outer space, provided they are 
                      obtained by a Party or a person of a Party and not 
                      processed in a non-Party; 
 
                 (i)  waste and scrap derived from 
 
                      (i)  production in the territory of one or more of 
                           the Parties, or 
 
                      (ii) used goods collected in the territory of one or 
                           more of the Parties, provided such goods are fit 
                           only for the recovery of raw materials; and 
 
                 (j)  goods produced in the territory of one or more of the 
                      Parties exclusively from goods referred to in 
                      subparagraphs (a) through (i), or from their 
                      derivatives, at any stage of production; 
 
            identical or similar goods means "identical goods" and "similar 
            goods", respectively, as defined in the Customs Valuation Code; 
 
            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: 
 
                 (a)  fuel and energy; 
 
                 (b)  tools, dies and molds; 
 
                 (c)  spare parts and materials used in the maintenance of 
                      equipment and buildings; 
 
 
 
                                          4-17  
 
 
 
 
 
 
  
 
 
 
 
 
                 (d)  lubricants, greases, compounding materials and other 
                      materials used in production or used to operate 
                      equipment and buildings; 
 
                 (e)  gloves, glasses, footwear, clothing, safety equipment 
                      and supplies; 
 
                 (f)  equipment, devices, and supplies used for testing or 
                      inspecting the goods; 
 
                 (g)  catalysts and solvents; and 
 
                 (h)  any other goods that are not incorporated into the 
                      good but whose use in the production of the good can 
                      reasonably be demonstrated to be a part of that 
                      production; 
 
            intermediate material means a material that is self-produced 
            and used in the production of a good, and designated pursuant 
            to Article 402(10);  
 
            marque means the trade name used by a separate marketing 
            division of a motor vehicle assembler; 
 
            material means a good that is used in the production of another 
            good, and includes a part or an ingredient; 
 
            model line means a group of motor vehicles having the same 
            platform or model name; 
 
            motor vehicle assembler means a producer of motor vehicles and 
            any related persons or joint ventures in which the producer 
            participates; 
 
            new building means a new construction, including at least the 
            pouring or construction of new foundation and floor, the 
            erection of a new structure and roof, and installation of new 
            plumbing, electrical and other utilities to house a complete 
            vehicle assembly process; 
 
            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; 
 
            net 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 
            402(8); 
 
            non-allowable interest costs means interest costs incurred by a 
            producer that exceed 700 basis points above the applicable 
 
 
                                          4-18  
 
 
 
 
 
 
  
 
 
 
 
 
            federal government interest rate identified in the Uniform 
            Regulations for comparable maturities; 
 
            non-originating good or non-originating material means a good 
            or material that does not qualify as originating under this 
            Chapter; 
 
            producer means a person who grows, mines, harvests, fishes, 
            traps, hunts, manufactures, processes or assembles a good; 
 
            production means growing, mining, harvesting, fishing, 
            trapping, hunting, manufacturing, processing or assembling a 
            good; 
 
            reasonably allocate means to apportion in a manner appropriate 
            to the circumstances; 
 
            refit means a plant closure, for purposes of plant conversion 
            or retooling, that lasts at least three months; 
 
            related person means a person related to another person on the 
            basis that: 
 
                 (a)  they are officers or directors of one another's 
                      businesses; 
 
                 (b)  they are legally recognized partners in business; 
 
                 (c)  they are employer and employee; 
 
                 (d)  any person directly or indirectly owns, controls or 
                      holds 25 percent or more of the outstanding voting 
                      stock or shares of each of them; 
 
                 (e)  one of them directly or indirectly controls the 
                      other; 
 
                 (f)  both of them are directly or indirectly controlled by 
                      a third person; or 
 
                 (g)  they are members of the same family (members of the 
                      same family are natural or adoptive children, 
                      brothers, sisters, parents, grandparents, or 
                      spouses);  
 
            royalties means payments of any kind, including payments under 
            technical assistance or similar agreements, made as 
            consideration for the use or right to use any copyright, 
            literary, artistic, or scientific work, patent, trademark, 
            design, model, plan, secret formula or process, excluding those 
 
 
 
                                          4-19  
 
 
 
 
 
 
  
 
 
 
 
 
            payments under technical assistance or similar agreements that 
            can be related to specific services such as: 
 
                 (a)  personnel training, without regard to where 
                      performed; and 
 
                 (b)  if performed in the territory of one or more of the 
                      Parties, engineering, tooling, die-setting, software 
                      design and similar computer services, or other 
                      services; 
 
            sales promotion, marketing and after-sales service costs means 
            the following costs related to sales promotion, marketing and 
            after-sales service: 
 
                 (a)  sales and marketing promotion; media advertising; 
                      advertising and market research; promotional and 
                      demonstration materials, exhibits; sales conferences, 
                      trade shows and conventions; banners; marketing 
                      displays; free samples; sales, marketing and after- 
                      sales service literature (product brochures, 
                      catalogs, technical literature, price lists, service 
                      manuals, sales aid information); establishment and 
                      protection of logos and trademarks; sponsorships; 
                      wholesale and retail restocking charges; 
                      entertainment; 
 
                 (b)  sales and marketing incentives; consumer, retailer or 
                      wholesaler rebates; merchandise incentives; 
 
                 (c)  salaries and wages, sales commissions, bonuses, 
                      benefits (for example, medical, insurance, pension), 
                      travelling and living expenses, membership and 
                      professional fees, for sales promotion, marketing and 
                      after-sales service personnel;  
 
                 (d)  recruiting and training of sales promotion, marketing 
                      and after-sales service personnel, and after-sales 
                      training of customers' employees, where such costs 
                      are identified separately for sales promotion, 
                      marketing and after-sales service of goods on the 
                      financial statements or cost accounts of the 
                      producer;  
 
                 (e)  product liability insurance;  
 
                 (f)  office supplies for sales promotion, marketing and 
                      after-sales service of goods, where such costs are 
                      identified separately for sales promotion, marketing 
                      and after-sales service of goods on the financial 
                      statements or cost accounts of the producer;  
 
 
                                          4-20  
 
 
 
 
 
 
  
 
 
 
 
 
                 (g)  telephone, mail and other communications, where such 
                      costs are identified separately for sales promotion, 
                      marketing and after-sales service of goods on the 
                      financial statements or cost accounts of the 
                      producer; 
 
                 (h)  rent and depreciation of sales promotion, marketing 
                      and after-sales service offices and distribution 
                      centers; 
 
                 (i)  property insurance premiums, taxes, cost of 
                      utilities, and repair and maintenance of sales 
                      promotion, marketing and after-sales service offices 
                      and distribution centers, where such costs are 
                      identified separately for sales promotion, marketing 
                      and after-sales service of goods on the financial 
                      statements or cost accounts of the producer; and  
 
                 (j)  payments by the producer to other persons for 
                      warranty repairs; 
 
            self-produced material means a material that is produced by the 
            producer of a good and used in the production of that good; 
 
            shipping and packing costs means the costs incurred in packing 
            a good for shipment and shipping the good from the point of 
            direct shipment to the buyer, excluding costs of preparing and 
            packaging the good for retail sale; 
 
            size category means for a motor vehicle identified in Article 
            403(1)(a): 
 
                      (i)  85 or less cubic feet of passenger and luggage 
                           interior volume,  
 
                      (ii) between 85 and 100 cubic feet of passenger and 
                           luggage interior volume,  
 
                      (iii)     100 to 110 cubic feet of passenger and 
                                luggage interior volume,  
 
                      (iv) between 110 and 120 cubic feet of passenger and 
                           luggage interior volume, and 
 
                      (v)  120 and more cubic feet of passenger and luggage 
                           interior volume; 
 
            total cost means all product costs, period costs and other 
            costs incurred in the territory of one or more of the Parties; 
 
 
 
 
                                          4-21  
 
 
 
 
 
 
  
 
 
 
 
 
            transaction value means the price actually paid or payable for 
            a good or material with respect to a transaction of, except for 
            the application of Article 403(1) or 403(2)(a), the producer of 
            the good, adjusted in accordance with the principles of 
            paragraphs 1, 3 and 4 of Article 8 of the Customs Valuation 
            Code, regardless of whether the good or material is sold for 
            export; 
 
            used means used or consumed in the production of goods; and 
 
            underbody means the floor pan of a motor vehicle. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                          4-22  
 
 
 
 
 
 
  
 
 
 
 
 
                                                                Annex 403.1                                              
                  ___________ 
 
 
                                      Annex 403.1 
 
                      List of Tariff Provisions for Article 403(1) 
 
 
            Note:     For purposes of reference only, descriptions are 
                      provided next to the corresponding tariff provision. 
 
            40.09 (tubes, pipes and hoses) 
            4010.10 (rubber belts) 
            40.11 (tires) 
            4016.93.aa (rubber, gaskets, washers and other seals for 
            automotive goods) 
            4016.99.aa (vibration control goods) 
            7007.11 and 7007.21 (laminated safety glass) 
            7009.10 (rear-view mirrors) 
            8301.20 (locks for the kind used on motor vehicles) 
            8407.31 (engines of a cylinder capacity not exceeding 50cc)  
            8407.32 (engines of a cylinder capacity exceeding 50cc but not 
            exceeding 250cc) 
            8407.33 (engines of a cylinder capacity exceeding 250cc but not 
            exceeding 1000cc) 
            8407.34.aa (engines of a cylinder capacity exceeding 1000cc but 
            not exceeding 2000cc); 
            8407.34.bb (engines of a cylinder capacity exceeding 2000cc) 
            8408.20 (diesel engines for vehicles of Chapter 87) 
            84.09 (parts of engines) 
            8413.30 (pumps) 
            8414.80.22 (turbochargers and superchargers for motor vehicles, 
            where not provided for under subheading 
               8414.59) 
            8414.59.aa (turbochargers and superchargers for motor vehicles, 
            where not provided for under subheading 
               8414.80) 
            8415.81 through 8415.83 (air conditioners) 
            8421.39.aa (catalytic convertors) 
            8481.20, 8481.30 and 8481.80 (valves) 
            8482.10 through 8482.80 (ball bearings) 
            8483.10 through 8483.40 (transmission shafts and housed ball 
            bearings) 
            8483.50 (flywheels) 
            8501.10 (electric motors) 
            8501.20 (electric motors) 
            8501.31 (electric motors) 
            8501.32.aa (electric motors that provide primary source for 
            electric powered vehicles of subheading 
               8703.90) 
 
 
 
                                          4-23  
 
 
 
 
 
 
  
 
 
 
 
 
                                                                Annex 403.1                                              
                  ___________ 
 
 
            8507.20.aa, 8507.30.aa, 8507.40.aa and 8507.80.aa (batteries 
            that provide primary source for electric cars) 
            8511.30 (distributors) 
            8511.40 (starter motors) 
            8511.50 (other generators) 
            8512.20 (other lighting or visual signalling equipment) 
            8512.40 (windscreen wipers, defrosters) 
            8519.91 (cassette decks) 
            8527.21 (radios combined with cassette players) 
            8527.29 (radios) 
            8536.50 (switches) 
            8536.90 (junction boxes) 
            8537.10.aa (motor control centers) 
            8539.10 (seal beamed headlamps) 
            8539.21 (tungsten halogen headlamps) 
            8544.30 (wire harnesses) 
            87.06 (chassis) 
            87.07 (bodies) 
            8708.10.aa (bumpers but not parts thereof) 
            8708.21 (safety seat belts) 
            8708.29.aa (body stampings) 
            8708.29.bb (inflators and modules for airbags) 
            8708.29.cc (door assemblies) 
            8708.29.dd (airbags for use in motor vehicles, where not 
            provided for under subheading 8708.99) 
            8708.39 (brakes and servo-brakes, and parts thereof) 
            8708.40 (gear boxes, transmissions) 
            8708.50 (drive axles with differential, whether or not provided 
            with other transmission components) 
            8708.60 (non-driving axles, and parts thereof) 
            8708.70.aa (road wheels, but not parts or accessories thereof) 
            8708.80 (suspension shock-absorbers) 
            8708.91 (radiators) 
            8708.92 (silencers (mufflers) and exhaust pipes) 
            8708.93.aa (clutches, but not parts thereof) 
            8708.94 (steering wheels, steering columns and steering boxes)  
            8708.99.aa (vibration control goods containing rubber) 
            8708.99.bb (double flanged wheel hub units) 
            8708.99.cc (airbags for use in motor vehicles, where not 
            provided for under subheading 8708.29) 
            8708.99.dd (half-shafts and drive shafts) 
            8708.99.ee (other parts for powertrains) 
            8708.99.ff (parts for suspension systems) 
            8708.99.gg (parts for steering systems) 
            8708.99.hh (other parts and accessories not provided for 
            elsewhere in subheading 8708.99) 
            9031.80 (monitoring devices) 
            9032.89 (automatic regulating instruments) 
 
 
                                          4-24  
 
 
 
 
 
 
  
 
 
 
 
 
                                                                Annex 403.1                                              
                  ___________ 
 
 
            9401.20 (seats) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                          4-25  
 
 
 
 
 
 
  
 
 
 
 
 
                                                                Annex 403.2                                              
                  ___________ 
 
 
                                      Annex 403.2 
 
                            List of Components and Materials 
 
 
            1.   Component: Engines provided for in heading 84.07 or 84.08 
 
                 Materials: cast block, cast head, fuel nozzle, fuel 
                 injector pumps, glow plugs, turbochargers and 
                 superchargers, electronic engine controls, intake 
                 manifold, exhaust manifold, intake/exhaust valves, 
                 crankshaft/camshaft, alternator, starter, air cleaner 
                 assembly, pistons, connecting rods and assemblies made 
                 therefrom (or rotor assemblies for rotary engines), 
                 flywheel (for manual transmissions), flexplate (for 
                 automatic transmissions), oil pan, oil pump and pressure 
                 regulator, water pump, crankshaft and camshaft gears, and 
                 radiator assemblies or charge-air coolers. 
 
            2.   Component: Gear boxes (transmissions) provided for in 
                 subheading 8708.40 
 
                 Materials: (a) for manual transmissions - transmission 
                 case and clutch housing; clutch; internal shifting 
                 mechanism; gear sets, synchronizers and shafts; and (b) 
                 for torque convertor type transmissions - transmission 
                 case and convertor housing; torque convertor assembly; 
                 gear sets and clutches; and electronic transmission 
                 controls. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                          4-26  
 
 
 
 
 
 
  
 
 
 
 
 
                                                                Annex 403.3                                              
                  ___________ 
 
 
                                      Annex 403.3 
 
                      Regional Value-Content Calculation for CAMI 
 
 
            1.   For purposes of Article 403, in determining whether motor 
            vehicles produced by CAMI Automotive, Inc. ("CAMI") in the 
            territory of Canada and imported into the territory of the 
            United States qualify as originating goods, CAMI may average 
            its calculation of the regional value content of a class of 
            motor vehicles or a model line of motor vehicles produced in a 
            fiscal year in the territory of Canada by CAMI for sale in the 
            territory of one or more of the Parties with the calculation of 
            the regional value content of the corresponding class of motor 
            vehicles or model line of motor vehicles produced in the 
            territory of Canada by General Motors of Canada Limited in the 
            fiscal year that corresponds most closely to CAMI's fiscal 
            year, provided that:  
 
                 (a)  at the beginning of CAMI's fiscal year General Motors 
                      of Canada Limited owns 50 percent or more of the 
                      voting common stock of CAMI; and 
 
                 (b)  General Motors of Canada Limited, General Motors 
                      Corporation, General Motors de Mexico, S.A. de C.V., 
                      and any subsidiary directly or indirectly owned by 
                      any of them, or by any combination thereof, ("GM") 
                      acquires 75 percent or more by unit of quantity of 
                      the class of motor vehicles or model line of motor 
                      vehicles, as the case may be, that CAMI has produced 
                      in the territory of Canada in CAMI's fiscal year for 
                      sale in the territory of one or more of the Parties. 
 
            2.   If GM acquires less than 75 percent by unit of quantity of 
            the class of motor vehicles or model line of motor vehicles, as 
            the case may be, that CAMI has produced in the territory of 
            Canada in CAMI's fiscal year for sale in the territory of one 
            or more of the Parties, CAMI may average in the manner set out 
            in paragraph 1 only those motor vehicles that are acquired by 
            GM for distribution under the GEO marque or other GM marque. 
 
            3.   In calculating the regional value content of motor 
            vehicles produced by CAMI in the territory of Canada, CAMI may 
            choose to average the calculation in paragraph 1 or 2 over a 
            period of two fiscal years in the event that any motor vehicle 
            assembly plant operated by CAMI or any motor vehicle assembly 
            plant operated by General Motors of Canada Limited with which 
 
 
 
                                          4-27  
 
 
 
 
 
 
  
 
 
 
 
 
                                                                Annex 403.3                                              
                  ___________ 
 
 
            CAMI is averaging its regional value content is closed for more 
            than two consecutive months: 
 
                 (a)  for the purpose of re-tooling for a model change, or 
 
                 (b)  as the result of any event or circumstance (other 
                      than the imposition of antidumping and countervailing 
                      duties, or an interruption of operations resulting 
                      from a labor strike, lock-out, labor dispute, 
                      picketing or boycott of or by employees of CAMI or 
                      GM), that CAMI or GM could not reasonably have been 
                      expected to avert by corrective action or by exercise 
                      of due care and diligence, including a shortage of 
                      materials, failure of utilities, or inability to 
                      obtain or delay in obtaining raw materials, parts, 
                      fuel or utilities. 
 
            The averaging may be for CAMI's fiscal year in which a CAMI or 
            any General Motors of Canada Limited plant with which CAMI is 
            averaging is closed and either the previous or subsequent 
            fiscal year.  In the event that the period of closure spans two 
            fiscal years, the averaging may be only for those two fiscal 
            years. 
 
            4.   For purposes of this Article, where as a result of an 
            amalgamation, reorganization, division or similar transaction: 
 
                 (a)  a motor vehicle producer (the "successor producer") 
                      acquires all or substantially all of the assets used 
                      by GM, and 
 
                 (b)  the successor producer, directly or indirectly 
                      controls, or is controlled by, GM, or both the 
                      successor producer and GM are controlled by the same 
                      person, 
 
            the successor producer shall be deemed to be GM. 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                          4-28  
 
 
 
 
 
 
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