"Goods put up in sets for retail sale" is a classification concept under GRI 3(b). To qualify as a set under GRI 3(b), the articles must:
- Consist of at least two different articles that are prima facie classifiable in different headings
- Consist of products or articles put up together to meet a particular need or carry out a specific activity
- Be put up in a manner suitable for sale directly to users without repacking
If all three criteria are met, the set is classified by the article giving it essential character. If essential character can't be determined, GRI 3(c) applies — classify under the heading appearing last in numerical order.
Common examples:
- A first-aid kit (bandages, antiseptic, scissors, gauze)
- A manicure set (clippers, file, scissors, cuticle pusher)
- A bartender's set (shaker, jigger, strainer, spoon)
Items put together for general use (like a toiletry bag containing toothpaste, deodorant, and shampoo) generally do not qualify as a set because they don't carry out a single specific activity.