Composite goods
Also called: mixtures and composite goods
Goods consisting of different materials or made up of different components that are attached to each other or otherwise combined into a practically inseparable whole, or that are presented together with adapted components. Where no heading describes them specifically, they are classified under GIR 3(b) by the material or component giving essential character.
In practice
Choosing the right essential-character component in composite goods is a frequent source of classification disputes.
EU
Türkiye
UK
USARelated terms
- Essential character
- The test used to classify mixtures, composite goods and retail sets when they could fall under more than one heading. The component that gives the…
- Sets put up for retail sale
- Goods made up of at least two different articles classifiable in different headings, put together to meet a particular need or carry out a specific…
- General Interpretative Rules
- Six legal rules at the start of the Harmonized System that decide how goods are classified. Classification follows heading texts and notes first,…