page 819    Panama
2. A change to subheadings 2517.10 through 2517.20 from any other heading.

3. A change to subheading 2517.30 from any other subheading.

4. A change in subheadings 2517.41 through 2517.49 from any other heading.

5. A change to headings 2518 through 2522 from any other heading.

6. A change to heading 2523 from any other chapter.

7. A change to headings 2524 through 2530 from any other heading.

Chapter 26.

1. A change to headings 2601 through 2621 from any other heading.

Chapter 27.

1. A change to headings 2701 through 2706 from any other heading.

2. (A) A change to subheadings 2707.10 through 2707.99 from any other heading; or

(B) A change to subheadings 2707.10 through 2707.99 from any other subheading, provided that the good resulting from such change is the product of a chemical reaction.

3. A change to headings 2708 through 2709 from any other heading.

Heading rule: For purposes of heading 2710, the following processes confer origin:

(i) Atmospheric distillation: A separation process in which petroleum oils are converted, in a distillation tower, into fractions according to boiling point and the vapor then condensed into different liquefied fractions; or

(ii) Vacuum distillation: Distillation at a pressure below atmospheric but not so low that it would be classed as molecular distillation

4. (A) A change to any good of heading 2710 from any other good of heading 2710, provided that the good resulting from such change is the product of a chemical reaction, atmospheric distillation or vacuum distillation; or

(B) A change to heading 2710 from any other heading, except from heading 2207.

5. A change to subheading 2711.11 from any other subheading, except from subheading 2711.21.

6. A change to subheadings 2711.12 through 2711.19 from any other subheading, except from subheading 2711.29.

7. A change to subheading 2711.21 from any other subheading, except from subheading 2711.11.

8. A change to subheading 2711.29 from any other subheading, except from subheadings 2711.12 through 2711.21.

9. A change to headings 2712 through 2714 from any other heading.

10. A change to heading 2715 from any other heading, except from heading 2714 or subheading 2713.20.

11. A change to heading 2716 from any other heading.

Chapter 28.

1. A change to subheadings 2801.10 through 2801.30 from any other subheading.
page 820    Panama
   2. A change to headings 2802 through 2803 from any other heading.

3. A change to subheadings 2804.10 through 2806.20 from any other subheading.

4. A change to headings 2807 through 2808 from any other heading.

5. A change to subheadings 2809.10 through 2809.20 from any other subheading.

6. A change to heading 2810 from any other heading.

7. A change to subheadings 2811.11 through 2816.40 from any other subheading.

8. A change to heading 2817 from any other heading.

9. A change to subheadings 2818.10 through 2821.20 from any other subheading.

10. A change to headings 2822 through 2823 from any other heading.

11. A change to subheadings 2824.10 through 2837.20 from any other subheading.

12. A change to heading 2838 from any other heading.

13. A change to subheadings 2839.11 through 2846.90 from any other subheading.

14. A change to headings 2847 through 2848 from any other heading.

15. A change to subheadings 2849.10 through 2849.90 from any other subheading.

16. A change to headings 2850 through 2851 from any other heading.

Chapter 29.

1. A change to subheadings 2901.10 through 2910.90 from any other subheading.

2. A change to heading 2911 from any other heading.

3. A change to subheadings 2912.11 through 2912.60 from any other subheading.

4. A change to heading 2913 from any other heading.

5. A change to subheadings 2914.11 through 2918.90 from any other subheading.

6. A change to heading 2919 from any other heading.

7. A change to subheadings 2920.10 through 2926.90 from any other subheading.

8. A change to headings 2927 through 2928 from any other heading.

9. A change to subheadings 2929.10 through 2930.90 from any other subheading.

10. A change to heading 2931 from any other heading.

11. A change to subheadings 2932.11 through 2934.99 from any other subheading.

12. A change to heading 2935 from any other heading.

13. A change to subheadings 2936.10 through 2939.99 from any other subheading.
page 821    Panama
14. A change to subheadings 2941.10 through 2941.90 from any other subheading.

15. A change to heading 2942 from any other heading.

Chapter 30.

1. A change to subheadings 3001.10 through 3003.90 from any other subheading.

2. A change to heading 3004 from any other heading, except from heading 3003.

3. A change to subheadings 3005.10 through 3006.80 from any other subheading.

Chapter 31.

1. A change to heading 3101 from any other heading.

2. A change to subheadings 3102.10 through 3105.90 from any other subheading.

Chapter 32.

1. A change to subheadings 3201.10 through 3202.90 from any other subheading.

2. A change to heading 3203 from any other heading.

3. A change to subheadings 3204.11 through 3204.90 from any other subheading.

4. A change to heading 3205 from any other chapter.

5. A change to subheadings 3206.11 through 3206.50 from any other subheading.

6. A change to heading 3207 from any other chapter.

7. A change to headings 3208 through 3211 from any other chapter.

8. A change to heading 3212 from any other chapter.

9. A change to headings 3213 through 3214 from any other heading.

10. A change to heading 3215 from any other chapter.

Chapter 33.

1. A change to subheadings 3301.11 through 3301.90 from any other subheading.

2. A change to heading 3302 from any other heading, except from heading 2207.

3. A change to heading 3303 from any other heading.

4. A change to subheadings 3304.10 through 3307.90 from any other subheading.

Chapter 34.

1. A change to heading 3401 from any other heading.

2. A change to subheadings 3402.11 through 3402.90 from any other subheading.

3. A change to subheadings 3403.11 through 3403.19 from any other subheading, except from headings 2710 or 2712.
page 822    Panama
   4. A change to subheadings 3403.91 through 3403.99 from any other subheading.

5. A change to subheadings 3404.10 through 3405.90 from any other subheading.

6. A change to headings 3406 through 3407 from any other heading.

Chapter 35.

1. A change to subheadings 3501.10 through 3501.90 from any other subheading.

2. A change to subheadings 3502.11 through 3502.19 from any other subheading outside that group, except from heading 0407.

3. A change to subheadings 3502.20 through 3502.90 from any other subheading.

4. A change to headings 3503 through 3504 from any other heading.

5. A change to subheadings 3505.10 through 3505.20 from any other subheading.

6. A change to heading 3506 from any other heading.

7. A change to subheadings 3507.10 through 3507.90 from any other subheading.

Chapter 36.

1. A change to headings 3601 through 3606 from any other heading.

Chapter 37.

1. A change to headings 3701 through 3703 from any other heading outside that group.

2. A change to headings 3704 through 3706 from any other heading.

3. A change to subheadings 3707.10 through 3707.90 from any other subheading.

Chapter 38

1. A change to subheadings 3801.10 through 3807.00 from any other heading.

2. A change to subheadings 3808.10 through 3808.90 from any other subheading provided that 50 percent by weight of the active ingredient or ingredients is originating.

3. A change to subheadings 3809.10 through 3824.90 from any other heading.

4. A change to heading 3825 from any other chapter, except from chapters 28 through 37, 40 or 90.

Chapter 39.

1. A change to headings 3901 through 3915 from any other heading, provided that the originating polymer content is no less than 50 percent by weight of the total polymer content.

2. A change to subheadings 3916.10 through 3918.90 from any other subheading.

3. (A) A change to subheadings 3919.10 through 3919.90 from any other subheading outside that group; or

(B) A change to subheadings 3919.10 through 3919.90 from any other subheading, provided that there is a regional value content of not less than:

(1) 35 percent under the build-up method, or
page 823    Panama
   (2) 45 percent under the build-down method.

4. (A) A change to subheading 3920.10 through 3920.99 from any other subheading; or

(B) No change in tariff classification to a good of such subheadings is required, provided that there is a regional value content of not less than:

(1) 25 percent under the build-up method, or

(2) 30 percent under the build-down method.

5. A change to subheadings 3921.11 through 3921.90 from any other subheading.

6. A change to headings 3922 through 3926 from any other heading.

Chapter 40.

1. (A) A change to subheadings 4001.10 through 4001.30 from any other chapter; or

(B) A change to subheadings 4001.10 through 4001.30 from any other subheading, provided that there is a regional value content of not less than 30 percent under the build-down method.

2. (A) A change to headings 4002 through 4006 from any other heading, except from heading 4001; or

(B) A change to headings 4002 through 4006 from heading 4001 or from any other heading, provided that there is a regional value content of not less than 30 percent under the build-down method.

3. A change to headings 4007 through 4017 from any other heading.

Chapter 41.

1. (A) A change to hides or skins of heading 4101 that have undergone a tanning (including a pre-tanning) process that is reversible from any other good of heading 4101 or from any other chapter; or

(B) A change to any other good of heading 4101 from any other chapter.

2. (A) A change to hides or skins of heading 4102 that have undergone a tanning (including a pre-tanning) process that is reversible from any other good of heading 4102 or from any other chapter; or

(B) A change to any other good of heading 4102 from any other chapter.

3. (A) A change to hides or skins of heading 4103 that have undergone a tanning (including a pre-tanning) process that is reversible from any other good of heading 4103 or from any other chapter; or

(B) A change to any other good of heading 4103 from any other chapter.

4. A change to subheadings 4104.11 through 4104.49 from any other subheading.

5. (A) A change to heading 4105 from any other heading, except from hides or skins of heading 4102 that have undergone a tanning (including a pre-tanning) process that is reversible, or from heading 4112; or

(B) A change to heading 4105 from wet blues of subheading 4105.10.

6. (A) A change to heading 4106 from any other heading, except from hides or skins of heading 4103 that have undergone a tanning (including a pre-tanning) process that is reversible, or from heading 4113; or

(B) A change to heading 4106 from wet blues of subheadings 4106.21, 4106.31 or 4106.91.