I mean, sure, that's also a valid description. If we're to be precise, at least on x86 the OS sets up a global descriptor table[0] and then uses the LGDT instruction to tell the CPU to use it[1], and LGDT is a privileged instruction so only the OS (kernel) can do that.
[0] https://wiki.osdev.org/Global_Descriptor_Table
[1] https://wiki.osdev.org/GDT_Tutorial#Telling_the_CPU_Where_th...