19 CFR §10.456

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗

Accessories, spare parts or tools that form part of the good's standard accessories, spare parts or tools and are delivered with the good will be treated as a material used in the production of the good, if—

(a)The accessories, spare parts or tools are classified with and not invoiced separately from the good; and
(b)The quantities and value of the accessories, spare parts or tools are customary for the good.