; and (B) adjusted in accordance with the principles set forth in paragraphs 1, 3, and 4 of article 8 of the Customs Valuation Agreement. (27) USMCA country The term USMCA country means the United States, Canada, or Mexico for such time as the USMCA is in force with respect to Canada or Mexico, and the United States applies the USMCA to Canada or Mexico. (28) Value The term value means the value of a good or material for purposes of calculating customs duties or applying this section. (b) Application and interpretation In this section: (1) Tariff classification The basis for any tariff classification is the HTS. (2) Reference to hts Whenever in this section there is a reference to a chapter, heading, or subheading, that reference shall be a reference to a chapter, heading, or subheading of the HTS. (3) Cost or value Any cost or value referred to in this section with respect to a good shall be recorded and maintained in accordance with the generally accepted accounting principles applicable in the territory of the USMCA country in which the good is produced. (c) Originating goods (1) In general For purposes of this Act and for purposes of implementing the preferential tariff treatment provided for under the USMCA, except as otherwise provided in this section, a good is an originating good if— (A) the good is a good wholly obtained or produced entirely in the territory of one or more USMCA countries; (B) the good is produced entirely in the territory of one or more USMCA countries using nonoriginating materials, if the good satisfies all applicable requirements set forth in Annex 4–B of the USMCA; (C) the good is produced entirely in the territory of one or more USMCA countries, exclusively from originating materials; (D) except for a good provided for under any of chapters 61 through 63— (i) the good is produced entirely in the territory of one or more USMCA countries