Sets put up for retail sale
Also called: retail sets · kits
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 activity, and packed for sale directly to users without repacking. Under GIR 3(b) such sets are classified by the component that gives them their essential character.
In practice
Combining unrelated items in one box does not make a retail set, so each item may need to be classified separately.
Related 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…
- 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,…
- 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…