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I understand that the test for breach under the UCC Perfect tender Rule is whether the goods fail in any respect. Under the common law for total breach it is when there is material failure. What I do not understand is how this works with the standard for acceptance of goods: whether the non-conformity substantially impairs value. Why is this third test being used? — The third standard applies after there has been an acceptance. It is the standard for the revocation of the acceptance. After having inspected the goods, and there has been an acceptance, the perfect tender rule no longer applies because the buyer has accepted them despite their non-conformity.