Gift sets that are from totally different groups and countries

We have gift sets that include products from totally different groups such as ceramic mugs with socks or
a metal cocktail shaker with two glasses.
How should we record a tariff code?
Also products in a set where they come from two different countries such as seeds from China and pottery from UK. How should we record country of origin on export?

See if the “set” fulfills the requirements to be a set within the meaning of the HS:

  • fulfills a certain demand
  • consists of at least two items classifiable under different HS positions
  • packed and made up for use by an end-user without further “repacking”

The set of “ceramic mug and socks” does not fulfill the first criterion, thus all parts would have to be classified separately, for the two other sets (cocktail set / pot and seeds) the criteria may be fulfilled.

The country of origin would have to be determined based on the item (either a set, if criteria are fulfilled, or if it is not a “set”, then for each single item contained…).