Originating accessories treatment: bundled accessories counted as originating if not separately invoiced and standard trade practice. Accessories, spare parts, tools and instructional or other information material delivered with goods are treated as originating goods if the principal goods are originating, and shall not be taken into account when determining whether non originating materials undergo the applicable change in tariff classification provided they are not invoiced separately and their quantities and value reflect standard trade practice in the exporting Party's domestic market. If goods are subject to a qualifying value content requirement, the value of such items shall be included in calculating the qualifying value content as originating or non originating as appropriate.