CBP Finds Shipment of Phones With Separate Bluetooth Headsets Not Considered a 'Set'

An equal number of cellphones, batteries and Bluetooth earphones included in the same container shipment but not packaged for retail sale isn't classifiable as a "retail set," said Customs and Border Protection in an internal advice ruling. Samsung Telecommunications America, the importer, argued that the merchandise is covered within general rules of interpretation 3(b) that describes "mixtures, composite goods, and goods put up in sets for retail sale." CBP disagreed with Samsung and said the goods should be sold separately rather than as a set. The Port of Dallas took issue with a 2013 Samsung entry of an "equal number of mobile phone handsets, batteries, and Bluetooth wireless earphones, imported in the same container, but segregated in separate shipping boxes by kind and not packaged for retail sale." The port questioned Samsung's classification of the goods as retail set and requested the internal advice. CBP headquarters found that because the merchandise isn't imported in a condition suitable for sale directly to users without repacking, 3(b) doesn't apply. The ruling dated Jan. 15 was recently released. Samsung representatives didn’t comment.