Origin rules for accessories determine whether they affect qualifying value content or are disregarded under tariff classification tests. Determination of origin treats accessories, spare parts and tools differently depending on the origin criterion: if the good must meet a change in tariff classification or production process requirement, the origin of accompanying accessories, spare parts and tools is disregarded; if the good must meet a qualifying value content requirement, those items are counted as originating or non-originating materials when calculating qualifying value. This treatment applies only where such items are not invoiced separately and their quantities and value are customary for the good.