•       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 (except clothing and textiles) 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 E sets out when goods that are clothing or textiles 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.