Customs classification can be challenging. Here are the results with the official solution As you know, the EU has classified a running vest with two soft flasks. Let's recall the characteristics?
Three items were put up together for retail sale, comprising:
(a) a sleeveless knitted garment (a so-called running vest) (93 % synthetic fibres and 7 % elastane) covering the upper part of the body, reaching down to the waist. The front has a V-neckline, and opens completely at the front with a zip fastening, without any overlapping closure. In the front of the garment, there are two rectangular open chest pockets measuring approximately 19 cm × 8 cm and two rectangular open waist pockets measuring approximately 12 cm × 14 cm.
In the back, there is one pocket with rubber straps that are designed to attach, for example, folding walking sticks.
(b) two soft flasks, with a flat bottom, with a volume of 500 ml each, that fit into the front chest pockets, made of polyurethane and with a plastic lid with a pull spout.
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (GIR).
The three items as presented together are three separate items.
They are not composite goods, as together they do not form a whole, which would not normally be offered for sale in separate parts.
They are not goods put up in sets for retail sale within the meaning of GIR 3(b), as they are not put up together to meet a particular need or to carry out a specific activity, especially because the design of the pockets does not limit their use to carrying specific products for specific needs or activities.
The items are individual items that can be used independently from each other. The activities of wearing a garment and drinking are different, and they do not meet the same specific need (the garment is covering the upper part of the body and the flasks are for drinking).
If one or more of the articles of a ‘set’ do not meet the same particular need or are not designed to carry out the same specific activity, each article has to be classified separately (see also Guidelines on the classification in the Combined Nomenclature of goods put up in sets for retail sale, Part B (II) (1) (1).
Consequently, the items are to be classified separately.
The individual articles, as referred to in the description of the goods, are to be classified as follows:
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