(a)

The fact that the articles are put up together as a gift/in a gift presentation (for example, for Christmas, Mother's Day, Valentine’s Day, etc.) does not automatically mean that they are put up together to meet a particular need or to carry out a specific activity. It is still to be examined on case-by-case basis. Also, articles presented together and having the same design/decorative motifs (for example, each of them being decorated with pink flowers) are not to be classified as goods put up in sets for retail sale, unless they are put up together to meet a particular need or to carry out a specific activity. For example, a collection of articles consisting of a wrist-watch, a pocket-size electronic calculator and a ballpoint pen, all having the same decorative motifs, put up together for retail sale in a single box, do not constitute a set within the context of GIR 3(b), because these articles are not put up together to meet a particular need or to carry out a specific activity.

(b)

Articles used in the same place/environment are not necessarily presumed to meet a particular need or to carry out a specific activity. For example, a ‘Beach set’, comprising a beach bag, a bathing towel and a frisbee, does not constitute a set within the context of GIR 3(b). Although the articles are being used at the beach, they are for completely different activities (bathing and playing) and are not related to one another.

(c)

The fact that the articles are used by a certain person or by a group of persons (children, persons having the same profession or hobby, etc.) does not automatically mean that they are considered to be goods put up in sets for retail sale. It is still to be examined if they are put together to meet a particular need or to carry out a specific activity.

(d)

Combination of foodstuff and beverages is not allowed unless for a preparation of a single dish:

(a)

Bathroom/pamper sets consisting of various items such as shower gel, bubble bath, wash soap, body lotion or a combination of shampoo, face cream and hand cream, etc. and also of articles to be used with them such as a sponge or a flannel — the articles are to be used simultaneously, in a sequence or randomly and are complementary. (However, see below under point B(I)(6)(a) sets consisting of wash items and other articles — separate classification. See also part (B)(III) ‘sets including a minor/negligible article’, example (ii).)

If the above articles are put up together for retail sale in a plastic bag with a zipper, the plastic bag is to be classified by virtue of GIR 5(b) as it is of a kind normally used for packing such goods.

(b)

Survival kit containing items of low value only, for example: two safety pins of steel, two fish-hooks of steel, one fishing line of textile materials (31 m), one small compass, one sewing needle of steel, two tinders (fire starter sticks), one copper wire (91 cm), one multi-purpose cord (3 m), four waterproof matches, one book of matches, one whistle of plastic, one strip of adhesive tape (30 cm), one razor blade, two alcohol swabs (for disinfecting wounds), two self-adhesive plasters, a re-sealable plastic bag, two steel nails, one mirror-effect piece of foil with adhesive backing, one pencil, one packet of dried soup, one piece of chewing gum. All the components of the set are housed in an aluminium pull-tab tin which measures 11 cm long, 7,7 cm wide and 2,3 cm deep, and are sold in a printed blister pack. The components are designed for one-off use in emergencies, for example, an unexpected stop-over in a remote area. They are serving for a particular need: surviving.

(c)

Patient packs for going into hospital/hygiene travel packs, including several articles of a low value, for example, surface wipes, a disposable pen, a toothbrush, toothpaste, shampoo, face and body wipes, hand sanitiser, fabric spray, lip balm, soap, a nail brush and a leaflet on hygiene; or

hygiene sets consisting, for example, of a soap bar, wrapped with plastic foil, a perfumed paper towel, some paper tissues and two paper seats for toilets (not reusable) presented together in a plastic envelope which is foldable.

However, similar sets — travel sets/airline sets including apart from the toilet articles as well slippers, pyjamas, etc. — are not to be classified as sets by virtue of GIR 3(b), as the slippers, pyjamas, etc. are not products for a personal toilet. (See also Regulation (EC) No 2855/2000 and 22nd HSC session.)

(d)

Drill and ‘rawl plug’ set consisting, for example, of high speed steel twist drill bits, wood twist drill bits, hard metal masonry drill bits, screwdriver bits with a magnetic holder and ‘rawl plugs’. All the components are housed in a plastic case with a subdivided plastic compartment — even if the articles are usually not used together to carry out a specific activity and only some of them can be used at a certain occasion, they can be considered to be put up together to meet a particular need, for example, renovation, fixing or home improvement.

(e)

Renovation set or DIY (do-it-yourself) set consisting, for example, of items for removing wall papers and for painting, such as paintbrushes, carpenters pencils, paint rollers, special knives, scrapers, painters spatulas, tape measure, voltage tester, paint well, etc. The goods serve a common need of ‘wall renovation’.

(f)

Set consisting of a book and a CD related to the book inserted in its cover (for example, the CD contains linguistic exercises linked to the book) is to be classified by virtue of GIR 3(b) as both articles are put up together to meet a particular need (for example, studying a foreign language).

(a)

Bathroom sets/pamper sets consisting of wash items (such as shower gel, soap) and additional items which are to be used separately such as slippers, hand mirrors, hair brushes, decorative candles, etc. The different articles are not to be used together or in conjunction with one another. Although they can be used in the same place (bathroom), they are designed for different needs. The wash items are used for ‘washing/body pampering treatment’, while the other articles are used, for example, for ‘getting dressed/clothing/hair treatment’. (However, see also point B(I)(5)(a), the example of a bathroom set classified as a set, and part B (III) ‘sets including a minor/negligible article’, example (ii).)

(b)

Multibox assortment (also known as ‘starter sets’) consisting, for example, of various nails of steel, partly coated various screw hooks and eyelets of steel, various hooks (including picture hooks) of steel, coated, thumbtacks of steel, coated, elastic bands made of rubber, plastic shelf supports with steel pins, rings made of rubber, drawing pins of steel and plastic, key rings comprising a steel ring, and plastic pendants, paper clips of steel, rawl plugs, various screws of steel, washers of rubber or paper. The components of the set are housed in five subdivided plastic containers, which in turn can be inserted into a portable plastic frame. As compared to, for example, the renovation set referred to under point B(I)(5)(e), the multibox assortment does not meet a particular need but instead has a variety of applications broader than renovation, fixing or home improvement. It contains articles such as elastic bands, key rings and paper clips … which serve other purposes.

(a)

the article is merely an incidental/immaterial element of the whole set, for example, it is just referred to as ‘surprise article’;

(b)

it does not alter the character of the set;

(c)

the value of the article is negligible compared to the total value of the goods put up in the set;

and

(d)

the article has usually minor/insignificant practical use on its own or it has limited use (for example, it cannot be used repetitively or its durability is limited).

(i)

‘Creativity set’ consisting of various articles for a creative activity (small triangular woven denim head scarf, a braid trim, artificial rhinestone and glue to decorate the scarf) and one small surprise article — eraser, with no relation to the activity, put up for retail sale in a cardboard box. These goods would be classified as a set, i.e. the eraser would be classified together with the other articles of the set.

(ii)

‘Bathroom set’ — containing various toilet preparations (for example, shower gel, soap, bath salt and body lotion) and a tea light candle of a negligible value, put up for retail sale in a paper box. The tea light candle would be classified together with the other articles of the set. However, articles of a similar ‘bathroom set’ containing a decorative candle which is not of a negligible value would be classified separately, as the candle enhances the value of the set, its durability may exceed that of the toilet articles and it is of a higher value (see point B(I)(6)(a)).

(iii)

Drawing set comprising a ruler, a drawing compass, a pencil and a pencil-sharpener, presented together with small stickers — the stickers are to be classified together with the set as they are an immaterial element, which is to be used just once, has a negligible value, etc.

(iv)

Textile articles set consisting of a scarf of heading 6117 and matching gloves of heading 6116 presented together with earrings of base metal of heading 7117. All articles are to be classified separately, as the earrings are more than an immaterial element, they have a practical use and their value is not negligible.

(a)

all the items of the ‘set’ are presented at the same time and in the same declaration;

(b)

all the items are presented in the same package such as a carrying case, plastic bag, box, netting around, or (whether or not packed) bound together using for instance filament reinforced tape, etc.;

(c)

all the items are put up in a manner suitable for sale directly to users without repacking.

(a)

the goods are presented in ‘relative proportions’, for example, one dining table (dimensions suitable for four persons), and four dining chairs; as opposed to ‘non-relative proportions’ such as three dining tables (dimensions suitable for four persons), and one dining chair;

and

(b)

the goods are put up in a form clearly indicating they belong together, for example: