A retail gift box holds a wooden cutting board (heading 4419) and a stainless steel chef's knife (heading 8211). The importer argues that heading 8211 prevails under GRI 3(a) because it describes the knife more precisely than heading 4419 describes the board. Which ONE of the following is correct?
The second sentence of GRI 3(a) says that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are regarded as equally specific, even if one gives a more complete or precise description. Each heading here describes only one item, so GRI 3(a) cannot choose between them and the set moves to GRI 3(b), essential character, and if that fails to GRI 3(c), the heading last in numerical order. First numerical order is never a tie-breaker, and a retail set does not need a heading that names it. Source: HTSUS (2026 Basic Edition, as at 12 Oct 2026): GRI 3(a), 3(b), 3(c).
Applying the 'most specific description' test to headings that each cover only one item of a retail set.
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