a food product, including a utensil, straw, drink cup, drink lid, food package, food container, plate, bowl, meat tray, or food wrap. (iv) Packaging (I) In general The term packaging means a package, container, packing materials, or other material— (aa) which is a single-use product which contains taxable virgin plastic resin, and (bb) used for the containment, protection, handling, delivery, or presentation of goods. (II) Products included as packaging The term packaging shall include any item described in subclause (I) which is— (aa) intended for the consumer market, (bb) service packaging designed and intended to be used or filled at the point of sale, such as carry-out bags, bulk good bags, take-out bags, and home delivery food service packaging, (cc) secondary packaging used to group products for multiunit sale, (dd) tertiary packaging used for transportation or distribution directly to a consumer, or (ee) an ancillary element hung or attached to a product and performing a packaging function. (v) Single-use product The term single-use product means a product which is— (I) routinely disposed of after a single use or after its contents have been used or unpackaged, and typically not refilled, and (II) not durable, washable, or routinely used for one of the purposes for which it was designed multiple times before disposal. (2) Imported covered item The term imported covered item means any covered item— (A) entered into the United States for consumption, use, or warehousing, and (B) which is— (i) intended for subsequent sale or use, and (ii) at the time such item is entered into the United States, not used as a container or packaging for a different product which is not itself a covered item. (3) Taxable virgin plastic resin (A) In general The term taxable virgin plastic resin means any resin— (i) which is derived from petroleum or gas (including ethylene, propylene, polyethylene, polypropylene, polystyrene, and polyvinyl chloride), and (ii) which is manufactured or produced in the United States or entered into