Rule 11 - Accessories, spare parts, tools and instructional or other information material.

Customs Tariff Rules 2011: Accessories with goods are originating if goods are, affecting tariff classification and value content.

Under the Customs Tariff Rules of 2011 concerning the preferential trade agreement between India and Malaysia, accessories, spare parts, tools, and instructional materials delivered with goods are considered originating if the goods themselves are originating. These items are not considered when determining tariff classification changes, provided they are not separately invoiced and their quantities and value align with standard trade practices in the exporting country's market. If goods must meet a qualifying value content requirement, the value of these items is included in the calculation as either originating or non-originating materials.