Accessories are articles that contribute to the effectiveness, convenience, or use of a principal article without being essential to its function. They differ from parts, which are necessary for the article to function as intended.
Unlike "parts," "accessories" is not a defined term in the HTS — its meaning has been developed through court decisions. The leading case, Rollerblade, Inc. v. United States, held that an accessory "must bear a direct relationship to the primary article rather than to the general class in which the primary article is found."
Common accessories include:
- Carrying cases sold with electronics
- Lens caps and filters for cameras
- Removable bicycle accessories
Several chapters of the HTS specifically include "parts and accessories" within their parts headings (e.g., heading 8714 for "parts and accessories" of bicycles, heading 8708 for "parts and accessories" of motor vehicles). Where the heading covers both, the distinction often becomes academic — but where only "parts" is provided for, classification of an accessory can shift to an entirely different heading.