https://www.taxtmi.com/acts?id=41134 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. en-us Fri, 23 Dec 2022 15:50:36 +0530 Fri, 23 Dec 2022 15:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41134 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. Act-Rules Customs Fri, 23 Dec 2022 15:50:36 +0530 https://www.taxtmi.com/acts?id=41134