Accessories and spare parts excluded from origin tests if standard and not separately invoiced, but counted for value-content. Accessories, spare parts, tools and instructional or other information materials delivered with a good and forming part of its standard supply are disregarded in assessing whether non-originating materials undergo the applicable tariff classification change or specific manufacturing/process test, provided they are not invoiced separately and their quantities and value are customary; however, if the good is subject to a qualifying value content requirement, the value of those items is included as originating or non-originating in the value-content calculation.