The country of origin of a product is generally considered to be the country where the last essential processing took place. Consider this year`s U.S. steel and aluminum tariffs. The U.S. government has imposed tariffs of 25% and 10% on imported steel and aluminum. A handful of countries, including Argentina and Australia, are exempt. If you run a brewery, you`d probably prefer not to pay a 10 percent tariff for aluminum needed to make beer cans.