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GIR 3SetsRetail

Sets, kits and combos: mastering GIR 3(b) and 'essential character'

6/27/2026 · Global HS Code Finder

Three conditions make a "set put up for retail sale", and one concept decides its code.

Is it a GIR 3(b) set at all? A set must: (1) contain at least two different articles classifiable in different headings; (2) consist of items put together to meet a particular need or carry out a specific activity; (3) be packed for direct sale to users without repacking. Fail any limb and each item is classified separately — which is often the better outcome, and sometimes the trap.

Essential character The set follows the component that gives it its essential character: by value, bulk, weight, role in use — no fixed formula, judged case by case. A manicure set in a leather case follows the manicure tools, not the case (GIR 5 covers the case). A drone with a spare camera may follow the drone; a camera bundled with a drone accessory may not.

When 3(b) fails: 3(c) If no single component predominates, the set goes to the heading last in numerical order among those competing — a mechanical tie-breaker that surprises people ("why is my food gift box classified as the chocolate?").

Documentation that wins disputes Keep a bill of materials with values per component, photos of the retail packaging, and a one-paragraph essential-character argument. US CROSS and EU BTI databases are full of set rulings — cite the closest ones.

E-commerce angle Bundles created at the fulfilment center AFTER import are not import "sets" — each component was classified separately at entry. Conversely, breaking a factory retail set into components on the invoice to lower duty is misdescription. Structure the bundle before the invoice is issued, not after.

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