Classification of goods in sets depends on presentation, intended joint use, and complementarity for correct tariff heading. Where constituent items of a multi-piece set of plastics or rubber are put up together and intended to be used jointly without repacking, presented together and identifiable as complementary by nature or relative proportions, the set is classified under the heading appropriate to the resultant product. Separately, plastics and rubber articles printed with motifs or pictorial representations that are not merely incidental to primary use are allocated to the chapter governing printed matter rather than these Chapters.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of goods in sets depends on presentation, intended joint use, and complementarity for correct tariff heading.
Where constituent items of a multi-piece set of plastics or rubber are put up together and intended to be used jointly without repacking, presented together and identifiable as complementary by nature or relative proportions, the set is classified under the heading appropriate to the resultant product. Separately, plastics and rubber articles printed with motifs or pictorial representations that are not merely incidental to primary use are allocated to the chapter governing printed matter rather than these Chapters.
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