At first glance, GRI5 would seem to apply to the left side of Box, but German customs did not apply both GRI5(a),(b) and classified Box and two cups with saucer separately.
This article is regarding the reason why German customs dismiss GRI5.
|Issued Country||German customs|
|Reference||DEBTI17497/19-1 and DEBTI17497/19-2|
|Item name||porcelain dishes（two cups with saucer）and a box|
|Classified HS code||4819.50 and 691110|
A two-part compilation consisting of porcelain dishes（two cups with saucer）and a box of cardboard, a so-called gift box with cups.
The goods serve neither the satisfaction of a specific need nor the exercise of a specific activity and thus provide no assortment within the meaning of GRI 3 b)
The box does not constitute a container within the meaning of GRI 5（a), as it is not specially designed or prepared for holding the cups and is not intended for continuous use（together with the cups).
GRI5(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character;
The box also does not constitute packaging within the meaning of GRI 5（b) because it is not customary for the packaging of the cups（inter alia、the box – so-called gift box – can not be seen from the outside due to missing imprints、, etc.）, In addition, the box is due to their high-quality processing for repeated use
GRI5(b) Subject to the provisions of Rule 5 (a) above, packing and packing containers presented with the therein shall be classified with the if they are of a kind normally used for packing such . However, this provision does not apply when such packing or packing containers are clearly suitable for repetitive use.
The box is not especially shaped or fitted to contain two cups with a saucer and also the box is clearly suitable for repetitive use.
Thus, the goods are to be classified separately 4819.50 and 691110.