CBP Reminder on Reporting GRI 3(b) or (c) Sets
U.S. Customs and Border Protection has issued CSMS #11-000243 as a reminder on reporting sets that are classifiable in accordance with HTS General Rules of Interpretation 3(b) or 3(c). CBP states that the tariff number from which the rate of duty is derived for the set should be reported in column 30, preceded by an SPI of "X." Each article in the set (including the article designated with a prefix of "X") should also be reported on a separate line as if it were separately classified, preceded by an SPI of "V." The quantity and value attributed to each article associated with the "V" SPI should also be reported.
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CBP adds that all other reporting requirements including, but not limited to, quota, visa, licensing, and other government agency (OGA) requirements, should be reported along with the appropriate HTS number preceded with an SPI of "V."
Further information on the X and V codes are found in Appendix B of the CATAIR (see page B-33) on ABI user requirements for entry summary and related information. Additional information on how to classify sets can be found in the informed compliance publication, “Classification of Sets,” available here.