Indirect materials play a crucial role in production, as they are essential for meeting originating good criteria. These materials, which include energy, tools, and spare parts, are not part of the final product but are vital for the manufacturing process. Tariff shifting can impact product qualification under free trade agreements, allowing for certain materials to be disregarded. The De Minimis rule and specific percentage allowances for textiles and non-textiles further influence duty rates.

#Code of Federal Regulations (CFR) Title 19
#10.732
#Harmonized Tariff Schedule of the United States (HTSUS) and Classification
#HTSUS General Note (GN) 28