Composite Goods are articles made up of different materials, components, or substances that are mutually complementary and form a coherent whole. They are classified under GRI 3(b) by the material or component that gives them their essential character.
The Explanatory Notes describe composite goods as having components that are "adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts."
Examples include:
- A leather wallet with metal money clip (essential character determined by relative bulk, value, and function)
- An ashtray with cigarette lighter attached
- A spice rack with bottles and stand
Composite goods are distinguished from sets, which are separate articles packaged together for retail sale, and from mixtures of materials, which are also classified under GRI 3(b).