### Question
How does the law define packing costs?


### Answer
Under *19 U.S.C. § 1401a*, **packing costs** is defined as:

> 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 4-TARIFF ACT OF 1930 > SUBTITLE III-ADMINISTRATIVE PROVISIONS > Part I-Definitions and National Customs Automation Program > subpart a-definitions**

