HS CODE 8425.31 GEAR 4403.91 WIRE 3208.10 PAINT 3506.91 FRAME 8431.00 HOOK 8431 LABOUR TV$92.20 DIG-86.00 44.00 40.00 A 25.00 20.00 B 1.50 1.00 A 2.20 2.00 NO 19.50 17.00 NO 6.00 84.25-84.26 {1) A change to headings 84.25 through 84.26 from any other heading, including another heading within that group, except from heading 84.31; Or (2) A change to headings 84.25 through 84.26 from heading 84.31, whether there is also a change from any other heading, including another heading within that group, provided there is a regional value content of not less than: (a) 60 per cent where the transaction value method is used, or (b) 50 per cent where the net cost method is used. 92.20-21.70=76% 92.20 86.00-19.00=78.00 86.00