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   7. A change to heading 4107 from any other heading.

8. (A) A change to heading 4112 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 4105; or

(B) A change to heading 4112 from wet blues of subheading 4105.10.

9. (A) A change to heading 4113 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 4106; or

(B) A change to heading 4113 from wet blues of subheadings 4106.21, 4106.31 or 4106.90.

10. A change to subheadings 4114.10 through 4115.20 from any other subheading.

Chapter 42.

1. A change to heading 4201 from any other heading.

2. A change to subheading 4202.11 from any other chapter.

3. A change to goods of subheading 4202.12 with an outer surface of textile materials from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both.

4. A change to goods of subheading 4202.12 with an outer surface of plastic from any other heading.

5. A change to subheadings 4202.19 through 4202.21 from any other chapter.

6. A change to goods of subheading 4202.22 with an outer surface of textile materials from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both.

7. A change to goods of subheading 4202.22 with an outer surface of plastic sheeting from any other heading.

8. A change to subheadings 4202.29 through 4202.31 from any other chapter.

9. A change to goods of subheading 4202.32 with an outer surface of textile materials from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both.

10. A change to goods of subheading 4202.32 with an outer surface of plastic sheeting from any other heading.

11. A change to subheadings 4202.39 through 4202.91 from any other chapter.

12. A change to goods of subheading 4202.92 with an outer surface of textile materials from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both.

13. A change to goods of subheading 4202.92 with an outer surface of plastic sheeting from any other heading.

14. A change to subheading 4202.99 from any other chapter.

15. A change to subheadings 4203.10 through 4203.29 from any other chapter.

16. A change to subheadings 4203.30 through 4203.40 from any other heading.

17. A change to headings 4204 through 4206 from any other heading.
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Chapter 43.

1. A change to heading 4301 from any other chapter.

2. A change to headings 4302 through 4304 from any other heading.

Chapter 44.

1. A change to headings 4401 through 4421 from any other heading.

Chapter 45

1. A change to headings 4501 through 4504 from any other heading.

Chapter 46.

1. A change to heading 4601 from any other chapter.

2. A change to heading 4602 from any other heading.

Chapter 47.

1. A change to headings 4701 through 4707 from any other heading.

Chapter 48.

1. A change to headings 4801 through 4807 from any other chapter.

2. A change to heading 4808 from any other heading.

3. A change to heading 4809 from any other chapter.

4. A change to headings 4810 through 4811 from any other heading.

5. A change to headings 4812 through 4817 from any other heading outside that group.

6. A change to subheadings 4818.10 through 4818.30 from any other heading, except from heading 4803.

7. A change to subheadings 4818.40 through 4818.90 from any other heading.

8. A change to headings 4819 through 4822 from any heading outside that group.

9. A change to heading 4823 from any other heading.

Chapter 49.

1. A change to headings 4901 through 4911 from any other chapter.

Chapter 50.

1. A change to headings 5001 through 5003 from any other chapter.

2. A change to headings 5004 through 5006 from any heading outside that group.

3. A change to heading 5007 from any other heading.

Chapter 51.

1. A change to headings 5101 through 5105 from any other chapter.
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   2. A change to headings 5106 through 5110 from any heading outside that group.

3. A change to headings 5111 through 5113 from any other heading.

Chapter 52

1. A change to headings 5201 through 5207 from any other chapter, except from headings 5401 through 5405 or 5501 through 5507.

2. A change to headings 5208 through 5212 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404 or 5509 through 5510.

Chapter 53.

1. A change to headings 5301 through 5305 from any other chapter.

2. A change to headings 5306 through 5308 from any heading outside that group.

3. A change to headings 5309 through 5311 from any heading outside that group.

Chapter 54.

1. A change to headings 5401 through 5406 from any other chapter, except from headings 5201 through 5203 or 5501 through 5507.

2. A change to tariff items 5407.61.11, 5407.61.21 or 5407.61.91 from tariff items 5402.43.10 or 5402.52.10 or from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510.

3. A change to any other tariff item of heading 5407 from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510.

4. A change to heading 5408 from any other chapter, except from headings 5106 through 5110, 5205 through 5206 or 5509 through 5510.

Chapter 55.

1. A change to headings 5501 through 5511 from any other chapter, except from headings 5201 through 5203 or 5401 through 5405.

2. A change to headings 5512 through 5516 from any heading outside that group, except from headings 5106 through 5110, 5205 through 5206, 5401 through 5404 or 5509 through 5510.

Chapter 56.

1. A change to headings 5601 through 56.09 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311 or chapters 54 through 55.

Chapter 57.

1. A change to headings 5701 through 5705 from any other chapter, except from headings 5111 through 5113 or 5204 through 5212, chapter 54 or headings 5508 through 5516.

Chapter 58.

1. A change to subheadings 5801.10 through 5806.10 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311 or chapters 54 through 55.

2. A change to subheading 5806.20 from any other chapter, except from headings 5208 through 5212, 5407 through 5408 or 5512 through 5516.
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3. A change to subheadings 5806.31 through 5811.00 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311 or chapters 54 through 55.

Chapter 59.

1. A change to heading 5901 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516.

2. A change to heading 5902 from any other heading, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311 or chapters 54 through 55.

3. A change to headings 5903 through 5908 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516.

4. A change to heading 5909 from any other chapter, except from headings 5111 through 5113, 5208 through 5212 or 5310 through 5311, chapter 54 or headings 5512 through 5516.

5. A change to heading 5910 from any other heading, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311 or chapters 54 through 55.

6. A change to heading 5911 from any other chapter, except from headings 5111 through 5113, 5208 through 5212, 5310 through 5311, 5407 through 5408 or 5512 through 5516.

Chapter 60.

1. A change to heading 6001 from any other chapter, except from headings 5111 through 5113, chapter 52, heading 5310 through 5311 or chapters 54 through 55.

2. A change to heading 6002 from any other chapter.

3. A change to headings 6003 through 6006 from any other chapter, except from headings 5111 through 5113, chapter 52, heading 5310 through 5311 or chapters 54 through 55.

Chapter 61.

Chapter rule 1: Except for fabrics classified in tariff items 5408.22.10, 5408.23.11, 5408.23.21 or 5408.24.10, the fabrics identified in the following headings and subheadings, when used as visible lining material in certain men’s and women’s suits, suit-type jackets, skirts, overcoats, carcoats, anoraks, windbreakers, and similar articles, must be wholly formed and finished in the territory of Panama or of the United States, or both:

5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.31 through 6005.44 or 6006.10 through 6006.44.

Chapter rule 2: For purposes of determining whether a good of this chapter is originating, the tariff classification rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the tariff classification rule for that good. If the tariff classification rule requires that the good must also satisfy the tariff change requirements for visible lining fabrics listed in chapter rule 1 to this chapter, such requirement
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 shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings.

Chapter rule 3: Notwithstanding chapter rule 2 to this chapter, a good of this chapter containing fabrics of subheading 5806.20 or heading 6002 shall be considered originating only if such fabrics are wholly formed and finished in the territory of Panama or of the United States, or both.

Chapter rule 4: Notwithstanding chapter rule 2 to this chapter, a good of this chapter containing sewing thread of headings 5204, 5401 or 5508 shall be considered originating only if such sewing thread is wholly formed and finished in the territory of Panama or of the United States, or both.

Chapter rule 5: Notwithstanding chapter rule 2 to this chapter, a good of this chapter that contains a pocket or pockets shall be considered originating only if the pocket bag fabric is wholly formed and finished in the territory of Panama or of the United States, or both from yarn wholly formed and finished in the territory of Panama or of the United States, or both.

1. A change to subheadings 6101.10 through 6101.30 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that:

(A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and

(B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61.

2. A change to subheading 6101.90 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both.

3. A change to subheadings 6102.10 through 6102.30 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that:

(A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and

(B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61.

4. A change to subheading 6102.90 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both.

5. A change to subheadings 6103.11 through 6103.12 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that:

(A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and

(B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule 1 to chapter 61.

6. A change to tariff item 6103.19.60 or 6103.19.90 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both.

7. A change to any other tariff item of subheading 6103.19 from any other chapter, except from headings 5111 through 5113, 5204 through 5212 or 5310 through 5311, chapter 54 or headings 5508 through 5516 or 6001 through 6006, provided that:

(A) the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Panama or of the United States, or both, and

(B) any visible lining material contained in the apparel article satisfies the requirements of chapter rule1 to chapter 61.