(4)

Situations when goods are considered/not considered as put up together to meet a particular need or specific activity: (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: (i) foodstuff/beverages ‘sets’, the components of which are intended to be used together in the preparation of ready-to-eat dish, meal or a drink are to be classified by virtue of GIR 3(b); (ii) the Rule does not, however, cover selections of products put up together and consisting of various foodstuff, spirits or beverages which are not intended to be used together to prepare a ready-to-eat dish or meal or a drink. If the articles do not interact with one another so as to comprise a ready-to-eat dish or meal or a drink, they are not considered to be a set and each item is to be classified separately in its own appropriate heading. For example, so-called ‘Christmas baskets/gift baskets’ consisting of different goods, for example: cheese, wine, champagne or liqueurs, tea, jam, olive oil, honey, paté, spices, fruits, etc., are to be classified separately; However, a combination of foodstuffs and beverages, intended for the preparation of a single dish or meal (for example, a ‘tiramisu set’ containing a relative proportion of Marsala wine which is to be used for the preparation of tiramisu), is to be classified by virtue of GIR 3(b) as a set. On the other hand, if a combination is intended for both ‘eating and drinking’, even if the articles are put up together for retail sale, they are not considered to be a set within the meaning of GIR 3(b), because they do not meet a particular need or are not used to carry out a specific activity; (iii) different kinds of beverages/foodstuff and household utensils are to be classified separately, for example, a ‘coffee set’ put up together for retail sale in plastic wrapping and comprising: — flavoured (aromatic) instant coffee powder, — cinnamon sticks, — a small metal grater of stainless steel, — a metal container with a lid (containing coffee powder), — a ceramic mug is to be classified according to the different products in headings 2101 (flavoured aromatic instant coffee powder), 0906 (cinnamon sticks), 8205 (small metal grater), 7323 (metal container with a lid), 6912 (ceramic mug). These products cannot be considered as ‘goods put up in sets for retail sale’ within the meaning of GIR 3(b), because the articles do not meet a particular need or serve to carry out a specific activity (statement of the Customs Code Committee from June 2008). However, a disposable/non-reusable plastic cup of a negligible value (see also part B (III) ‘sets including a minor/negligible article’) with a sachet containing coffee, and one sachet containing sugar put up together, for the preparation of one cup of coffee will be classified as a set.