Classification of sets

Classification of sets is governed by GIR 3b, which provides that goods put up in sets for retail sale are classified according to the article or material that gives them their essential character (when this determination is possible).

For an ensemble to be considered a set within the meaning of GIR 3b, three conditions must be met: the articles must comprise at least two items classifiable under different headings, they must be presented together in common packaging, and they must be designed to meet a specific need or activity (first aid kit, sewing kit, meal set, etc.).

The notion of essential character is at the heart of disputes: it is assessed with regard to the nature of the articles, their volume, quantity, weight, and especially their determining role in the set's use. For example, in a drawing kit containing pencils, an eraser, and a sharpener, the pencils confer the essential character.

When essential character cannot be determined (no article dominates), GIR 3c applies and the set is classified under the last heading in numerical order among those eligible. The distinction between a set and a simple grouped packaging is also a frequent point of attention.