•   This Division defines US originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to US originating goods that are imported into Australia.

•   Subdivision B provides that goods are US originating goods if they are wholly obtained or produced entirely in the US.

•   Subdivision C provides that goods are US originating goods if they are produced entirely in the US, or in the US and Australia, exclusively from originating materials.

•   Subdivision D sets out when goods that are produced entirely in the US, or in the US and Australia, from non - originating materials only, or from non - originating materials and originating materials, are US originating goods.

•   Subdivision F sets out when accessories, spare parts or tools (imported with other goods) are US originating goods.

•   Subdivision G deals with how the packaging materials or containers in which goods are packaged affects whether the goods are US originating goods.

•   Subdivision H deals with how the consignment of goods affects whether the goods are US originating goods.

•   Subdivision I allows regulations to make provision for and in relation to determining whether goods are US originating goods.