EU-New Zealand - HS 2106

CTSH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 6-digit level (subheading).

Production from non-originating materials of any subheading, including that of the product. For a product classified under subheading 2106.90 to be considered as originating in a Party, the requirement for production shall not be met if the production of the product in a Party consists only of one or both of the following operations conducted on non-originating materials: (a) an operation to ensure the preservation of a good in good condition for the purposes of transport and storage or (b) an operation to facilitate shipment or transportation.