'Are HTTP cookies set by (embedded) JS considered first-party by the browser?

the title says it all. Are HTTP cookies that have been set client-side by third-party scripts embedded in websites (to circumvent SOP) considered `first-party' by the browser? As opposed to third-party cookies that are set by HTTP requests to third-party servers (e.g., ad servers) when serving ads in iFrames on the website?



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