3. Goods are entitled to the benefit of the United States Tariff where

• (a) in the case of goods other than agricultural goods and textile and apparel goods,

  • (i) the goods are originating goods, or

  • (ii) the goods, subsequent to production that qualifies them as originating goods under section 4 of the NAFTA Rules of Origin Regulations, undergo further production in Mexico, the value of which equals not more than 6.5421 per cent of the value for duty of the goods when they are imported into Canada; or

• (b) in the case of agricultural goods and textile and apparel goods,

  • (i) the goods are originating goods, and

  • (ii) the goods are eligible to be marked as goods of the United States in accordance with the Determination of Country of Origin for the Purposes of Marking Goods (NAFTA Countries) Regulations.

4. Goods are entitled to the benefit of the Mexico Tariff where

• (a) in the case of goods other than agricultural goods and textile and apparel goods,

  • (i) the goods are originating goods, or

  • (ii) the goods, subsequent to production that qualifies them as originating goods under section 4 of the NAFTA Rules of Origin Regulations, undergo further production in the United States, the value of which equals not more than 6.5421 per cent of the value for duty of the goods when they are imported into Canada; or

• (b) in the case of agricultural goods and textile and apparel goods,

  • (i) the goods are originating goods, and

  • (ii) the goods are eligible to be marked as goods of Mexico in accordance with the Determination of Country of Origin for the Purposes of Marking Goods (NAFTA Countries) Regulations.

5. Goods, other than agricultural goods and textile and apparel goods, are entitled to the benefit of the Mexico-United States Tariff where the goods are originating goods that are not entitled to the benefit of the United States Tariff or the Mexico Tariff under paragraph 3(a) or 4(a).