How do accessories and packaging count?

Things that come with the product, like a manual, a spare part or the box it's sold in, are usually judged together with the product, not on their own. Packing used only to ship the goods doesn't count at all.

An example

A drill is sold with a charger and a carry case. If they're normal for that drill and aren't invoiced separately, they go with it. Under a tariff shift rule they don't need to change code. Under a value test their value still counts.

Retail packaging and shipping packing

The packaging the product is sold in is treated much like the accessories. Cartons, pallets and other packing used only for shipping are left out entirely.

Where you'll find it. The article it's in, agreement by agreement.