diff --git a/assets/js/base/components/tabs/index.js b/assets/js/base/components/tabs/index.js
new file mode 100644
index 00000000000..330e872aff9
--- /dev/null
+++ b/assets/js/base/components/tabs/index.js
@@ -0,0 +1,108 @@
+/**
+ * External dependencies
+ */
+import { useState, useEffect } from '@wordpress/element';
+import { find, partial } from 'lodash';
+import { withInstanceId } from '@wordpress/compose';
+import classnames from 'classnames';
+import { __ } from '@wordpress/i18n';
+
+/**
+ * Internal dependencies
+ */
+import './style.scss';
+
+const TabButton = ( {
+	tabId,
+	onClick,
+	children,
+	selected,
+	ariaLabel,
+	...rest
+} ) => {
+	return (
+		<button
+			role="tab"
+			type="button"
+			tabIndex={ selected ? null : -1 }
+			aria-selected={ selected }
+			aria-label={ ! ariaLabel ? null : ariaLabel }
+			id={ tabId }
+			onClick={ onClick }
+			{ ...rest }
+		>
+			<span className="wc-component__tab-item-content">{ children }</span>
+		</button>
+	);
+};
+
+const Tabs = ( {
+	className,
+	onSelect = () => null,
+	tabs,
+	activeClass = 'is-active',
+	initialTabName,
+	instanceId,
+	ariaLabel = __( 'Tabbed Content', 'woo-gutenberg-products-block' ),
+	children,
+} ) => {
+	const [ selected, setSelected ] = useState( '' );
+	useEffect( () => {
+		if ( ! selected ) {
+			setSelected(
+				initialTabName || ( tabs.length > 0 ? tabs[ 0 ].name : null )
+			);
+		}
+	}, [ initialTabName, tabs ] );
+	if ( ! selected ) {
+		return null;
+	}
+	const handleClick = ( tabKey ) => {
+		setSelected( tabKey );
+		onSelect( tabKey );
+	};
+	const selectedTab = find( tabs, { name: selected } );
+	const selectedId = `${ instanceId }-${ selectedTab.name }`;
+	return (
+		<div className={ classnames( 'wc-component__tabs', className ) }>
+			<div
+				role="tablist"
+				aria-label={ ariaLabel }
+				className="wc-component__tab-list"
+			>
+				{ tabs.map( ( tab ) => (
+					<TabButton
+						className={ classnames(
+							'wc-component__tab-item',
+							tab.className,
+							{
+								[ activeClass ]: tab.name === selected,
+							}
+						) }
+						tabId={ `${ instanceId }-${ tab.name }` }
+						aria-controls={ `${ instanceId }-${ tab.name }-view` }
+						selected={ tab.name === selected }
+						key={ tab.name }
+						ariaLabel={ tab.ariaLabel || null }
+						onClick={ partial( handleClick, tab.name ) }
+					>
+						{ tab.title() }
+					</TabButton>
+				) ) }
+			</div>
+			{ selectedTab && (
+				<div
+					aria-labelledby={ selectedId }
+					role="tabpanel"
+					id={ `${ selectedId }-view` }
+					className="wc-component__tab-content"
+					tabIndex="0"
+				>
+					{ children( selected ) }
+				</div>
+			) }
+		</div>
+	);
+};
+
+export default withInstanceId( Tabs );
diff --git a/assets/js/base/components/tabs/style.scss b/assets/js/base/components/tabs/style.scss
new file mode 100644
index 00000000000..42136247d59
--- /dev/null
+++ b/assets/js/base/components/tabs/style.scss
@@ -0,0 +1,35 @@
+.wc-component__tabs {
+	.wc-component__tab-list {
+		display: flex;
+		flex-direction: row;
+		flex-wrap: wrap;
+		width: 100%;
+		> .wc-component__tab-item {
+			border: none;
+			flex: auto;
+			background: transparent;
+			padding: $gap-small $gap;
+			color: $black;
+			outline-offset: -1px;
+			transition: box-shadow 0.1s linear;
+			&.is-active {
+				box-shadow: inset 0 -3px $black;
+				font-weight: 600;
+				position: relative;
+			}
+			&:focus {
+				color: $black;
+				outline-offset: -1px;
+				outline: 1px dotted $gray-60;
+			}
+			.wc-component__tab-item-content {
+				width: fit-content;
+				display: block;
+				margin: auto;
+			}
+		}
+	}
+	.wc-component__tab-content {
+		padding: $gap;
+	}
+}