De Minimis Rule: The de minimis rule provides an additional possibility of qualifying as originating for a good that cannot meet the required “tariff shift.” Despite not undergoing the specified tariff shift, a good may still be originating if the value of the non-originating materials that do not undergo the tariff classification do not exceed 7% of the adjusted value of the good. The value of these non-originating materials must also be included in the “value of non-originating materials” for any applicable regional value content requirement and the good must meet all other applicable requirements. Exceptions do exist to the application of the de minimis rule and they can be found in Article 405 of the NAFTA.