KEY RING OF FLATTENED STEEL WIRE WITH BASE METAL FOB IN THE SHAPE OF A CAR. PRESENTED AS PART OF A "CAR DRIVERS GIFT SET" (TIN-PLATED STEEL "TIN" CONTAINING: KEY RING, DEMISTER PAD, AIR FRESHENER AND POLISHING CLOTH). EACH ITEM REQUIRES SEPARATE CLASSIFICATION.

THE KEY RING IS CLASSIFIED TO COMMODITY CODE 7326208090 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES GIR 1 HAS BEEN USED TO CLASSIFY THE KEY RING BY THE TERMS OF HEADING 7326 AND ANY RELEVANT SECTION AND CHAPTER NOTES GIR 3(b) THIS RULE RELATES TO MIXTURES, COMPOSITE GOODS CONSISTING OF DIFFERENT MATERIALS, COMPOSITE GOODS CONSISTING OF DIFFERENT COMPONENTS AND GOODS PUT UP IN SETS FOR RETAIL SALE. IN ALL THESE CASES THE GOODS ARE TO BE CLASSIFIED AS IF THEY CONSISTED OF THE MATERIAL OR COMPONENT WHICH GIVES THE ESSENTIAL CHARACTER, INSOFAR AS THIS CRITERION IS APPLICABLE. GIR 6 HAS BEEN USED TO CLASSIFY TO SUBHEADING LEVEL. FURTHER EXPLANATION ALTHOUGH THIS COLLECTION OF ITEMS IS PRESENTED AS A GIFT SET, IT DOES NOT MEET THE REQUIREMENTS OF GIR 3(b) [GOODS PUT UP IN SETS FOR RETAIL SALE MUST (a) CONSIST OF AT LEAST TWO DIFFERENT ARTICLES WHICH ARE PRIMA FACIE, CLASSIFIABLE IN DIFFERENT HEADINGS; (b) CONSIST OF PRODUCTS OR ARTICLES PUT UP TOGETHER TO MEET A PARTICULAR NEED OR CARRY OUT A SPECIFIC ACTIVITY; AND (c) BE PUT UP IN A MANNER SUITABLE FOR SALE DIRECTLY TO USERS WITHOUT REPACKING.] IN PARTICULAR, THE ARTICLES IN THIS SET DO NOT, TOGETHER, MEET A PARTICULAR NEED OR ENABLE THE USER TO CARRY OUT A SPECIFIC ACTIVITY. CONSEQUENTLY, EACH ITEM REQUIRES SEPARATE CLASSIFICATION.