§ 10.456 - Accessories, spare parts or tools.

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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—

The accessories, spare parts or tools are classified with and not invoiced separately from the good; and

The quantities and value of the accessories, spare parts or tools are customary for the good.