27. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) define sets as follows: “for the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which: (a) consist of at least t wo different articles which are, prima facie , classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to user s without repacking ( e.g., in boxes or cases or on boards).” Based on this definition, which of the following kits would meet the requirements of a set? (2024 October No.27 – Classification)
A) A nail grooming kit consisting of three colors of nail polish: clear (heading 3304),
B) A gift box wrapped in colored cellophane packed with the following items: A natural
C) Bulk shipping boxes, each containing 50 wooden bread boards (heading 4419) and 50
D) A collection of 8 round wooden coasters, each with a painted picture of wildflowers,
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The Answer is: B
Citation: GRI 3(b)
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