Classifying bundles, kits, and sets can be complex due to the range of items included. These are known as "composite goods" in the HS classification schedule, meaning they consist of two or more items that are not easily separable without damaging their nature or value.
Recommended Guidelines
To ensure the correct classification of bundles, follow these guidelines:
- Familiarize with Specific HS Codes: Some bundles have unique HS codes, such as test kits and travel toiletry sets. Refer to the provided table for specific HS codes for bundles, kits, and sets.
- Common Characteristics: If the items in your bundle share common characteristics, classify them accordingly. For instance, a Lego set would fall under toys in HS code 9503.00 since all items are toys.
- Principal Item Classification: If your bundle contains items without common characteristics, identify the principal item for classification. For example, a set that includes a hammer and nails would be classified based on the hammer.
- Separate Classification: If there is no principal item or common characteristics, classify each item separately or consult a licensed broker for accurate HS code assignment.
For more details on determining a bundle's principal item and essential character, refer to the general rules of interpretation, rule 3(b).
Common HS Codes
Here is a list of some common HS codes for bundles, kits, and sets:
| HS Code | Description |
|---|---|
| 3002.11 | Malaria diagnostic test kits |
| 3006.50 | First-aid boxes and kits |
| 3006.93 | Placebos and blinded clinical trial kits in measured doses |
| 3213.10 | Sets of colors, packaged in jars, bottles, tubes, etc. |
| 3822 | Diagnostic or laboratory reagents for diseases like malaria, zika, and blood-grouping reagents |
| 4820.40 | Business forms and interleaved carbon sets |
| 6308.00 | Sets of woven fabrics and yarn; rugs, tapestries, etc (retail) |
| 7204.41 | Waste and scrap materials, whether or not in bundles |
| 8206.00 | Tools put up in sets for retail sale |
| 8211.10 | Sets of knives or blades |
| 8214.20 | Manicure or pedicure sets (including files) |
| 8215 | Kitchenware sets with at least one article plated with precious metal, other kitchenware sets |
| 8502 | Electric generators with diesel or semi-diesel engines |
| 8502.31 | Wind-powered generator sets, other generator sets |
| 8517 | Telephone sets, cellphones, and parts for these devices |
| 8518.30 | Headphones, earbuds, headsets, etc., whether or not combined as a set |
| 8518.50 | Electric sound amplifier sets |
| 8536.70 | Connectors for optical fibers and bundles |
| 8544.30 | Ignition wiring sets and other wiring sets for vehicles, aircraft, or ships |
| 9001.10 | Optic fiber bundles and cables |
| 9110.11 | Watch movements, unassembled or partly assembled (movement sets) |
| 9405 | Electric lighting sets for Christmas trees, LED Christmas tree lights |
| 9503.00 | Educational kits, science kits, children's play kits |
| 9605.00 | Travel sets for personal toilet, sewing, shoe or clothes cleaning |
| 9611.00 | Stamps and similar devices, hand-operated printing sets |