Essential Character is the principle used under GRI 3(b) to classify mixtures, composite goods made up of different materials, and goods put up in sets for retail sale. When competing classifications apply, the article is classified according to the material or component that gives it its "essential character."
Factors CBP considers include:
- Bulk or quantity of each component
- Value of each component
- Function or role each component plays in the article's use
- Visual or marketing prominence of the component
For example, a set containing a chef's knife, sharpening steel, and storage block is classified by the knife — the cutting function defines the article's purpose. The U.S. Court of International Trade has issued numerous decisions interpreting essential character, including Better Home Plastics Corp. v. United States and Pillowtex Corp. v. United States.
When essential character can't be determined, GRI 3(c) applies: classify under the heading that appears last in numerical order among those equally meriting consideration.