### Question
Can you define what packing costs means?


### Answer
**Packing costs** is defined as the following in *19 U.S.C. § 1401a*:

> the cost of all containers and coverings of whatever nature and of packing, whether for labor or materials, used in placing merchandise in condition, packed ready for shipment to the United States

#### Citation:
  - *19 U.S.C. § 1401a*
  - Heading: **CHAPTER 3-THE TARIFF AND RELATED PROVISIONS > SUBTITLE III-ADMINISTRATIVE PROVISIONS > Part I-Definitions and National Customs Automation Program > subpart a-definitions**

