&&The product at issue is the “Speedball Textbook and Elegant Writer Set”, product number 3070. The set is comprised of a wire-bound book and one porous-tipped calligraphy marker.

&&The marker and book are marketed and imported as a set. Classification cannot be determined by General Interpretative Rule (GIR) 1 alone because the set consists of two or more items that are individually classified in different headings.&&&&GIR 3 provides three methods of classifying goods, which, prima facie, fall under two or more headings:&&&&GIR 3 (a) classification based on the most specific description of the goods rather than a description that provides only a general description,&&&&GIR 3 (b) classification by essential character, or&&&&GIR 3 (c) classification under the heading which occurs last in numerical order among those which equally merit consideration.&&&&To determine if a group of items should be treated as a "set" for the purposes of Rule 3 (b), the term "goods put up in sets for retail sale" shall be taken to mean goods which:&&&&1. consist of at least two different articles that are classifiable in different headings,&&&&2. consist of products or articles put up together to meet a particular need or carry out a specific activity; and&&&&3. are put up in a manner suitable for sale directly to users without repacking.&&&&The Speedball Textbook and Elegant Writer Set satisfies the three above conditions as “goods put up in sets for retail sale” and is therefore classified according to the component which gives the set its essential character.&&&&In the present case, it is the book that denotes the essential character of the set and thus, the product at issue is classified in heading 49.01 as a printed book by the application of GIR 3(b).&&