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Determine if Product B will qualify under CUSMA using Accumulation Product A is used in the manufacturing of Product B. Manufacture of Product A has advised that the product does not qualify for CUSMA even though it is made in USA. Company A has given a list of materials of Product A to Company B for them to make calculations using Accumulation and get Product B qualified. List of materials for Product A (8405.90) Non-Originating Material $ 14.50 Originating Material $ 13.50 Labor $ 3.50 Overhead $ 5.00 Net Cost Profit $5.00 Total $ 41.5 Product B falls under 8405.10 and the following is the applicable Rule of Origin. Company Buses Product A (Non- Originating) in their process 8405.10 A change to subheading 8405.10 from any other heading. Or A change to subheading 8405.10 from subheading 8405.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than: (a) 60 percent where the transaction value method is used; or (b) 50 percent where the net cost method is used. List of materials for Product B (8405.10) Product A (Considered not 8405.90 $42.50 Originating) Originating Material 7201.10 $12.00 Labor $ 3.00 Overhead $ 5.00 Net Cost Profit $ 6.50 Total Make calculations under RVC to see if good qualifies and then use accumulation to make the good qualify