&&The goods subject to this request are articles that are all made of 99.9995% osmium (R: Small curved bar or Ring, W: Star row (2 to 9 stars), D: Small round bar, S: Small edged bar, T: Triangle, Q: Square, A: Area Bespoke, F: Medium edged bar, K: Big round bar). The only difference between the goods is their respective shape and size.&&&&Raw osmium is crystallized in Switzerland and then shipped to Germany where it is cut into the desired shapes and sizes and subsequently certified and packaged.&&&&The Osmium goods are to be imported individually packaged in black plastic boxes with transparent sleeve and placed in an overpack (a white carton box, branded OS - Osmium Institute) which can hold a maximum of six (6) such black plastic boxes.&&&&Apart from the osmium goods packaged in the black plastic boxes, each overpack also contains giveaways, which are described by the client as: an information brochure of about 70 pages, a USB Flash drive containing OSMIUM information data (USB stick), a plastic ballpoint pen, a small pocket LED plastic torch rechargeable via USB port, and a magnetic label pin.

&&In your application for an advance ruling, you suggested tariff classification number 7110.49.00.00. This tariff classification number is incorrect.&&&&The osmium is being imported with an information brochure, a magnetic label pin, a USB stick, a LED torch and a ballpoint pen for marketing purposes. As the various goods are packaged together as a set and are classifiable under two or more headings in the Customs Tariff, an examination as to whether they may be considered as a set put up for retail sale by application of GIR 3 (b).&&&&In order to be considered as goods put up in sets for retail sale, certain criterion must be met. Explanatory (X) to GIR 3(b) directs that the term "goods put up in sets for retail sale" shall be taken to mean goods which consist of at least two different articles classifiable in different headings, consist of products or articles put up together to meet a particular need or carry out a specific activity and are put up in a manner suitable for sale directly to end users without repacking.&&&&While the packaged goods are classifiable in at least two different headings and are put up in a manner suitable for sale to the end user without repackaging, the goods are not intended to be used together to meet a particular need or a specific activity. As the goods do not meet all three criterion required to be considered as goods put up in sets for retail sale for classification purposes, all of the goods must be classified separately according to their own merit.&&&&Each of the goods will be the subject of a different decision.&&&&The various Osmium products are considered to be further worked from that of a semi-manufactured good. These goods are considered to be in their finished form as presented. This would exclude the goods from being classified in heading 71.10 which provides for unwrought or semi-manufactured forms, or in powder form.&&&&Heading 71.13 provides for Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal.The Explanatory Notes to heading 71.13 states that it covers all articles wholly or partly of precious metal or metal clad with precious metal not constituting jewellery, unfinished or incomplete articles of jewellery or parts of jewellery. The Explanatory Notes to heading 71.13 state that the heading also covers unfinished or incomplete articles of jewellery and identifiable parts of jewellery, provided they contain precious metal or metal clad with precious metal to an extent exceeding minor constituents.&&&&The goods are considered to be minor constituents and are also designed for a various goods other than jewellery. This being the case, classification in heading 71.13 is excluded.&&&&Heading 71.15 provides for Other articles of precious metal or of metal clad with precious metal.&&&&Accordingly, the Osmium goods are classified under 7115.90.00.00 as Other articles of precious metal or of metal clad with precious metal, by application of GIR 1 and 6.