Origin treatment of accessories determines whether accompanying items affect tariff classification, production-process requirements, or qualifying value content calculations.

Accessories, spare parts and tools presented with a good are disregarded for origin purposes where the good is subject to tariff-classification or production-process requirements. Where qualifying value content applies, they are treated as originating or non-originating materials in the calculation. This treatment requires that the accompanying items are not separately invoiced from the originating good and that their quantities and value are customary for that good.

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