CUSMA Rules of Origin Regulations — 8
 under subsection (18) is considered to have been made when the customs administration of the CUSMA country into which the good is imported is informed in writing of the choice during the course of a verification of origin of the good. Accessories, spare parts, tools, or instructional or other information materials (23) For the purposes of subsections (24) to (27), accessories, spare parts, tools, or instructional or other information materials are covered when (a) they are classified and delivered with, but not invoiced separately from, the good; and (b) their type, quantity and value are customary for the good within the industry that produces the good. Exclusion (24) Accessories, spare parts, tools, or instructional or other information materials are to be disregarded for the purpose of determining (a) whether a good is wholly obtained; (b) whether the non-originating materials used in the production of the good satisfy a process or change in tariff classification requirement set out in Schedule 1; or (c) under subsection 5 (1), the value of non-originating materials that do not undergo an applicable change in tariff classification. Value for regional value content (25) If a good is subject to a regional value content requirement, the value of accessories, spare parts, tools, or instructional or other information materials is to be taken into account as originating materials or non-originating materials, as the case may be, in calculating the regional value content of the good. Designation (26) For the purposes of subsection (25), if accessories, spare parts, tools or instructional or other information materials are self-produced materials, the producer may choose to designate those materials as intermediate materials under subsection (6). Originating status (27) A good’s accessories, spare parts, tools, or instructional or other information materials have the originating status of the good with which they are delivered. Examples illustrating the provisions on materials (28) Each of the following examples is an “Example” as referred to in subsection 1 (4). Example 1 (subsection (4)): Transaction value not determined in a manner consistent with Schedule 6 Producer A, located in CUSMA country A, imports a bicycle chainring into CUSMA country A. Producer A purchased the chainring from a middleman located in CUSMA country B. The middleman purchased the chainring from a manufacturer located in CUSMA country B. Under the laws of CUSMA country A that implement the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade, 1994, the customs value of the chainring was based on the price actually paid or payable by the middleman to the manufacturer. Producer A uses the chainring to produce a bicycle and exports the bicycle to CUSMA country C. The bicycle is subject to a regional value content requirement. Under subsection 3(1) of Schedule 6, the price actually paid or payable is the total payment made or to be made by the producer to or for the benefit of the seller of the material. Section 1 of that Schedule defines “producer” and “seller” for the purposes of that Schedule. A producer is the person who uses the material in the production of a good that is subject to a regional value content requirement. A seller is the person who sells the material being valued to the producer. The transaction value of the chainring was not determined in a manner consistent with Schedule 6 because it was based on the price actually paid or payable by the middleman to the manufacturer, rather than on the price actually paid or payable by Producer A to the middleman. Thus, subsection (4) applies and the chainring is valued in accordance with Schedule 6. Example 2 (subsection (7)): Value of intermediate materials A producer located in a CUSMA country produces a bicycle that is subject to a regional value content requirement under subsection 3 (2). The producer also produces a chainring that is used in the production of th