Accessories, spare parts, and tools that are delivered with the goods and that form part of the goods' standard accessories, spare parts, or tools, are considered originating if the goods originate, and are disregarded in determining whether all the non-originating materials undergo any Annex 401 tariff change. This provision applies provided the accessories, spare parts and tools are invoiced with the goods and the quantities and value are customary for the goods. However, if the goods are subject to a regional value-content requirement, the value of the accessories, spare parts, and tools shall be taken into account as originating or non-originating materials, as the case may be, in calculating the regional value content of the goods.
High definition television receivers originating in Mexico are sold with remote controls made in Taiwan. The remote controls are invoiced and packed with the television receivers and are of a kind customarily sold with high definition television receivers. Since the television receivers originate, the remote controls are considered originating for purposes of satisfying the required change in tariff classification. The remote controls must, however, be counted as non-originating materials in the regional value-content calculation.