Understanding how GRI 3(b) interacts with Section XI Note 14 is especially important in apparel classifications, where multiple garments are frequently packaged and sold together. While GRI 3(b) provides a framework for classifying goods put up in sets for retail sale, Section XI introduces specific limits and exceptions that override set treatment in many textile scenarios. The following practical examples, based entirely on verified TIA classifications, illustrate when garments are classified together, and when they must be classified separately, despite being marketed as a single retail unit.

Example 1: Men’s Woven Cotton Pajama Set (Top and Pants)

In this scenario, a men’s woven cotton pajama top and matching woven cotton pajama pants are packaged together and sold as a pajama set.

TIA identifies that:

• Heading 6207 expressly provides for men’s nightshirts and pajamas.
• Chapter 62 Explanatory Notes clarify that Section XI Note 14 does not apply to garments “put up in sets which are specifically mentioned in the heading texts,” explicitly including pajamas.
• As a result, the pajama top and pants are classified together as pajamas under heading 6207 by application of GRI 1.

This example demonstrates a clear exception to Note 14, where the tariff itself authorizes set treatment without resorting to GRI 3(b).

Example 2: Women’s Knit Pajama Set (Top and Shorts)

This example involves a women’s knit cotton pajama top and matching knit cotton pajama shorts, sold together as a two-piece sleepwear set.

TIA confirms that:

• Heading 6108 specifically names women’s knit pajamas.
• Chapter 61 General Explanatory Notes state that Note 14 does not apply to garments put up in sets that are explicitly named in the heading texts, including pajamas.
• The set is therefore classified together under heading 6108 by GRI 1, rather than being split into separate garment headings.

This reinforces that pajamas remain a recognized set under the tariff, regardless of whether they are knit or woven.

Example 3: Women’s Knit Athletic Top and Leggings (Two-Piece Activewear Set)

Here, a women’s knit athletic top and matching knit leggings are sold together as an activewear set.

TIA’s analysis shows that:

• Both garments fall within Chapter 61 as knitted apparel.
• However, Section XI Note 14 requires textile garments of different headings to be classified separately, even when sold together, unless a heading expressly provides for set treatment.
• Activewear sets are not named as sets in the heading texts.
• As a result, the leggings are classified under heading 6104, and the top is classified under its respective heading (such as 6109, 6110, or 6114), depending on construction.

This example illustrates a typical application of Note 14, where coordinated marketing does not override the requirement for separate classification.

Example 4: Women’s Three-Piece Knit Activewear Set (Jacket, Tank Top, and Leggings)

This scenario involves a three-piece women’s knit activewear package consisting of an athletic jacket, a tank top, and leggings.

TIA determines that:

• All three items are knit garments classifiable in Chapter 61.
• The set does not meet the definition of a tracksuit under heading 6112.
• It does not qualify as an ensemble under Chapter 61 Note 3(b), in part because it includes an article of heading 6109 and more than one upper-body garment.
• Under Section XI Note 14, each garment must therefore be classified separately, even though they are sold together as a retail package.

This example highlights how multi-piece apparel kits frequently fail set or ensemble definitions, triggering mandatory separation under Note 14.

Why These Scenarios Matter

These scenarios demonstrate that classification outcomes under GRI 3(b) and Section XI Note 14 depend entirely on whether the tariff expressly authorizes set treatment. Pajamas remain classified together because they are specifically named in the heading texts, while activewear and multi-piece apparel sets do not benefit from the same exception. Retail packaging, coordinated design, or marketing language alone cannot override the legal structure of the tariff. For importers, recognizing when Note 14 applies, and when it does not, is essential to avoiding misclassification, reporting errors, and unnecessary compliance risk.