The tariff classification of a combination cane and chair fromEngland.

NY 888698 August 17, 1993 CLA-2-94:S:N:N8:233 888698 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Ms. Renee C. Lautmann, President LMR Products 2373 Broadway, Suite 1807 New York, New York 10024 RE: The tariff classification of a combination cane and chair from England. Dear Ms. Lautmann: In your letter dated July 20, 1993, you requested a tariff classification ruling. The furniture item consists of a combination cane and chair. It is called a Walking Stick Chair. In a closed position, it is a cane. In an open position, it is a four-legged chair with a canvas seat. The frame is made of cold-rolled and welded aluminum tubing. The seat is double stitched heavy duty canvas. It comes in three sizes weighing 2.5, 2.6 and 2.7 pounds, respectively. According to your letter, approximately 90 percent of the weight of the Walking Stick Chair is in the metal tubing with the remaining weight in the canvas seat. The essential character of the combination cane and chair is imparted by the aluminum components. The aluminum gives the article its support and makes up the majority of its weight. It is also the most prominent feature of the article which has the appearance of aluminum with canvas "additions". The canvas components, although providing a utilitarian purpose, are mainly present for seating purposes. The Walking Stick Chair can be classified in either the walking-stick provision or the seat provision. GRI (c), HTSUSA, states that "when goods cannot be classified by reference to Rule 3 (a) or to (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". The seat provision is the heading that appears last. The two photographs that you submitted are retained by this office. The applicable subheading for the combination cane and chair will be 9401.79.0015, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for Seats other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: Outdoor: other. The rate of duty will be 4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport