&&The good is a Survival Kit containing 11 separate items that are packaged together in a compact metal tin and sold as a set for retail sale. The kit contents are multi-functional and suitable for re-use.&&&&The Survival Kit consists of the following separate items: candle, fire starter, emergency blanket, earplugs, wire saw, metal tin, multi-function knife, razor blade, whistle, fish hook, line and bait, and a pencil.

&&General Interpretive Rule (GIR) 1 stipulates the 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. Survival Kit is not specifically named in the Nomenclature.&&&&GIR 2(b) stipulates any reference in a heading to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. As a consequence of this Rule, mixtures and combinations of materials or substances, and composite goods, if prima facie classifiable under two or more headings, must therefore be classified according to the principles of Rule 3. The Survival Kit is prima facie classifiable under more than two headings.&&&&GIR 3(a) stipulates the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in the mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. The Survival Kit consists of 12 items in which each refers to part of the materials contained in the composite good (survival kit). All of the headings refer to a part or function of the good (the items in the survival kit) therefore all are considered to be equally specific.&&&&GIR 3(b) stipulates composite goods shall be classified as if they consisted of the material which gives the good its essential character. The Survival Kit is a composite good made of 12 different items. It has been determined that none of these items specifically gives the good its essential characteristics.&&&&GIR 3(c) stipulates that if classification cannot be determined by applying the principles of either Rule 3(a) or (b), the heading, which occurs last in numerical order, among those being considered, is the heading under which the goods are to be classified.&&