October 2024 — Question 27

The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) define sets as follows: “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 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).” Based on this definition, which of the following kits would meet the requirements of a set?

• AA nail grooming kit consisting of three colors of nail polish: clear (heading 3304), red (heading 3304) and pink (heading 3304) packaged in a retail cardboard box with specially fitted inserts to hold the contents.
• BA gift box wrapped in colored cellophane packed with the following items: A natural bath loofah (heading 4602) , a lavender-scented bath bomb (heading 3307), and four lavender-scented soaps (heading 3401).✓ CBP's answer
• CBulk shipping boxes, each containing 50 wooden bread boards (heading 4419) and 50 bread knives (heading 8211).
• DA collection of 8 round wooden coasters, each with a painted picture of wildflowers, such as bluebells or poppies (heading 4419). The coasters come in a clear plastic tube with lid ready for retail sale.