&&The product under review is a key chain attached to a bi-fold PU leather holder that opens up with 1 pocket on each side for a small picture. Each pocket has a small transparent protective window to display the picture. The key chain is 3 centimeters(cm) in diameter and the PU leather picture holder is 7 cm by 6 cm when folded.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 7326.20.00.00. This tariff classification number is incorrect.&&&&As the Photo Key Chain is a composite good that cannot be classified according to the GIR 3(a), we must apply GIR 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. The essential character for this good is the PU leather picture holder. As such, the product is classified as "other articles of leather or composition leather" under classification number 4205.00.00.00.