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Document 52013XC0411(01)
Guidelines on the classification in the Combined Nomenclature of goods put up in sets for retail sale
Guidelines on the classification in the Combined Nomenclature of goods put up in sets for retail sale
Guidelines on the classification in the Combined Nomenclature of goods put up in sets for retail sale
SL C 105, 11.4.2013, p. 1–6
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
11.4.2013 |
EN |
Official Journal of the European Union |
C 105/1 |
Guidelines on the classification in the Combined Nomenclature of goods put up in sets for retail sale
2013/C 105/01
General Interpretative Rule (GIR) 3(b) also provides for the classification of ‘goods put up in sets for retail sale’.
For the purposes of this Rule, the term ‘goods put up in sets for retail sale’ shall be taken to mean goods which:
(a) |
consist of at least two different articles which are, prima facie, classifiable in different headings; |
(b) |
consist of products or articles put up together to meet a particular need or carry out a specific activity; and |
(c) |
are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards). |
(See also the HSEN to General Interpretative Rule 3(b) and 6)
All the above conditions should be met.
The above rules do not apply to ‘sets’ which are to be classified by virtue of GIR 1 and 6 when the term ‘set’ is in the wording of a CN code, for example:
— |
6308 00 00 — Sets consisting of woven fabric and yarn … put up in packings for retail sale …, |
— |
8206 00 00 — Tools of two or more headings … put up in sets for retail sale, |
— |
9503 00 70 — Other toys, put up in sets or outfits, |
or due to specific provisions, for example:
— |
Note 3 to Section VI, |
— |
Note 1 to Section VII, |
— |
Note 14 to Section XI, |
— |
Notes 3 and 7 to Chapter 61, |
— |
Notes 3 and 6 to Chapter 62. |
PART A
‘… are, prima facie, classifiable in different headings …’
(1) |
According to the HSEN to GIR 3(b) the first condition for two or more different articles to be considered as ‘goods put up in sets for retail sale’ is that they must be classifiable in different headings. |
(2) |
Nevertheless, according to GIR 6 and the HSEN to the rule which states ‘Rules 1 to 5 above govern, mutatis mutandis, classification at subheading levels within the same heading’, two or more different articles classifiable in the same heading but in different subheadings can be considered as a set within the meaning of GIR 3(b), because they fulfil the abovementioned conditions. Example: Goods put up together for retail sale consisting of a bottle of shampoo (3305 10 00) and a bottle of hair lotion (3305 90 00) to be used for hair treatment are considered to be a set within heading 3305. |
(3) |
However, two or more different products which are classifiable in the same heading and also in the same subheading cannot be considered as a set within the meaning of GIR 3(b), because they do not fulfil the abovementioned conditions. Example: Goods put up together for retail sale consisting of a cleanser, toner and moisturiser. In this case all products are classified in subheading 3304 99 00, therefore, the articles do not constitute a set. |
PART B (I)
‘… put up together to meet a particular need or carry out a specific activity …’
(1) |
For the purposes of classifying sets, the individual articles of the set are related to one another and are intended to be used together or in conjunction with one another to meet a particular need or to carry out a specific activity. |
(2) |
The term ‘particular need’ can be interpreted broadly, since in order to meet a particular need, the articles may be used either in a sequence (for example, a cosmetic skin care set consisting of several products) or randomly (for example, a drill and ‘rawl plug’ set (see also point B(I)(5)(d)). |
(3) |
The term ‘specific activity’ can be described as an action performed at a certain/specific occasion and the articles of the set are usually used during this occasion. |
(4) |
Situations when goods are considered/not considered as put up together to meet a particular need or specific activity:
|
(5) |
Examples of products or articles which can be classified as a set by reference to GIR 3(b):
|
(6) |
Examples of product or articles which cannot be classified as a set by reference to GIR 3(b):
|
PART B (II)
‘… failed sets …’
(1) |
If one or more of the articles of a ‘set’ do not meet the same particular need or are not designed to carry out the same specific activity as the other articles of a ‘set’ packaged together for retail sale, EACH one has to be classified separately. It is not possible to construct a set taken from a ‘failed set’ and to separate just some of the articles (see also the HSEN to GIR 3(b), (X)). |
(2) |
The articles can only be classified as a set, if ALL of them are related to one another and used together. In all other cases (that is, only some of the articles are related to one another and used together), EACH article must be classified separately. |
(3) |
For example, in the case of a bathroom set (see point B(I)(6)(a)) consisting of a shower gel, soap, body lotion and slippers, EACH article must be classified separately, as the slippers do not meet the same particular need. |
PART B (III)
‘… sets including a minor/negligible article …’
(1) |
Goods put up in sets for retail sale may be combined with a minor/negligible article (in certain cases even more than one article) of a negligible value which does not have any relation to the other articles of the set (i.e. it is not for the same particular need or specific activity) and would normally be classified separately. |
(2) |
The presence of the minor/negligible article may be disregarded in determining whether a group of articles constitutes a set (‘de minimis rule’) and all the articles are to be classified together provided that all the following conditions are met:
Examples:
|
(3) |
The above rule may be — on case-by-case basis — applied also when one ‘main article’ is presented together with a minor/negligible article. For example, a box of cereals containing a small surprise article of a negligible value such as a plastic figure/toy or stickers would not be classified separately. However, if the box of cereals contains a CD with music, software or PC games, the articles are to be classified separately, as the CD is more than an immaterial element of a negligible value, it possesses an unrelated significant function. |
PART C
‘… are put up in a manner suitable for sale directly to users without repacking …’
(1) |
According to this note and in order to be considered as a ‘set’, it is necessary to fulfil ALL the following conditions:
|
(2) |
However, as an exception to point (1)(b), goods put up in sets for retail sale could be presented in separate packages when justified, for example, due to the composition of the articles (for instance, size, weight, shape, chemical composition), for reasons of transport or for safety reasons, provided that they are suitable for sale directly to users without repacking. This situation can only be accepted if:
|