2000 April No. 34


Your client has imported an expensive set of make-up brushes consisting of six brushes in varying sizes. Each brush has a mahogany handle and is manufactured with muskrat bristles. The brushes were hand-made in China and packaged for sale in a specially fitted mahogany container that is suitable for long-term use. The case is classified:

A) With the make-up brushes because the brushes impart the essential character in accordance with GRI 3(b).

B) As an article of luggage.

C) Separately from the brushes as a different article of commerce.

D) With the make-up brushes as a set under the provision for the case.

E) With the make-up brushes under the provisions of GRI 5(a).

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The Answer is: E

Citation: GRI 5(a)

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