126.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?
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Correct answer: b) A 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).
Reference: GRI 3(b)
Source: U.S. Customs and Border Protection, exam of October 2024