; and (B) the types, quantities, and value of the accessories, spare parts, tools, or instructional or other information materials are customary for the good. (i) Packaging materials and containers for retail sale Packaging materials and containers in which a good is packaged for retail sale, if classified with the good, shall be disregarded in determining whether all of the nonoriginating materials used in the production of the good undergo the applicable process or change in tariff classification requirement set forth in Annex 4–B of the USMCA, or whether the good is a good wholly obtained or produced entirely in the territory of one or more USMCA countries. If the good is subject to a regional value content requirement set forth in that Annex, the value of such packaging materials and containers shall be taken into account as originating or nonoriginating materials, as the case may be, in calculating the regional value content of the good. (j) Packing materials and containers for shipment Packing materials and containers for shipment shall be disregarded in determining whether a good is an originating good. (k) Indirect materials An indirect material shall be treated as an originating material without regard to where it is produced. (l) Transit and transshipment A good that has undergone production necessary to qualify as an originating good under subsection (c) shall not be considered to be an originating good if, subsequent to that production, the good— (1) undergoes further production or any other operation outside the territory of a USMCA country, other than— (A) unloading, reloading, separation from a bulk shipment, storing, labeling, or marking, as required by a USMCA country; or (B) any other operation necessary to preserve the good in good condition or to transport the good to the territory of the importing USMCA country