Code of Federal Regulations · Section
§ 10.736 — Accessories, Spare Parts, Or Tools
19 C.F.R. § 10.736
(a) General. Accessories, spare parts, or tools that are delivered with a good and that form part of the good's standard accessories, spare parts, or tools will be treated as originating goods if the good is an originating good, and will be disregarded in determining whether all the non-originating materials used in the production of the good undergo an applicable change in tariff classification specified in General Note 28(n), HTSUS, provided that:
(1) The accessories, spare parts, or tools are not invoiced separately from the good; and
(2) The quantities and value of the accessories, spare parts, or tools are customary for the good.
(b) Regional value content. If the good is subject to a regional value content requirement, the value of the accessories, spare parts, or tools is taken into account as originating or non-originating materials, as the case may be, in calculating the regional value content of the good under § 10.734 of this subpart.
Authorizing Statute
-
Harmonized Tariff Schedule19 U.S.C. § 1202
-
Drawback and refunds19 U.S.C. § 1313
-
Authority to grant duty-free treatment19 U.S.C. § 2701
-
Implementation of trade agreements19 U.S.C. § 3805
-
Value19 U.S.C. § 1401a
-
Supplies for certain vessels and aircraft19 U.S.C. § 1309
-
Authority to extend preferences19 U.S.C. § 2461
-
Treatment of certain textiles and apparel19 U.S.C. § 3721
-
Rules and forms prescribed by Secretary19 U.S.C. § 66
-
Short title19 U.S.C. § 2501
-
Purposes19 U.S.C. § 4001
-
Administration of oaths; verification of documents19 U.S.C. § 1486
-
Rules of origin for textile and apparel products19 U.S.C. § 3592
-
Barriers to and other distortions of trade19 U.S.C. § 2112
-
Entry for warehouse19 U.S.C. § 1557
-
Eligible articles19 U.S.C. § 3203
-
Refunds and errors19 U.S.C. § 1520