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October 2024, question 27

Classification · Classification: GRIs, notes and headings

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 two 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 users 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?

  1. A nail grooming kit consisting of three colors of nail polish: clear (heading 3304), red (heading 3304) and pink (heading 3304) packaged in a retail cardboard box with specially fitted inserts to hold the contents.
  2. A gift box wrapped in colored cellophane packed with the following items: A natural bath loofah (heading 4602) , a lavender-scented bath bomb (heading 3307), and four lavender-scented soaps (heading 3401).
  3. Bulk shipping boxes, each containing 50 wooden bread boards (heading 4419) and 50 bread knives (heading 8211).
  4. A collection of 8 round wooden coasters, each with a painted picture of wildflowers, such as bluebells or poppies (heading 4419). The coasters come in a clear plastic tube with lid ready for retail sale.
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CBP's answer: B. B: A gift box wrapped in colored cellophane packed with the following items: A natural bath loofah (heading 4602) , a lavender-scented bath bomb (heading 3307), and four lavender-scented soaps (heading 3401).

A set for retail sale needs at least two articles prima facie in different headings, put together for a particular need, and packed for sale to users without repacking. The gift box of loofah, bath bomb and soaps (headings 4602, 3307 and 3401) meets all three (B). The nail polish kit has one heading, the coasters one heading, and the bulk shipping boxes are not put up for retail sale.

goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character GRI 3

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CBP's key cites: General Rules of Interpretation

Question and key from CBP's October 2024 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).