Classification of a folding chair with a bag; Heading 9401; GRI 5, bag classified with chair

HQ 954814 December 9, 1993 CLA-2 CO:R:C:T 954814 CC CATEGORY: Classification TARIFF NO.: 9401.79.0015 Ann Huang Crown Trade & Technologies, Inc. 1132 Taft Street Rockville, MD 20850 RE: Classification of a folding chair with a bag; Heading 9401; GRI 5, bag classified with chair Dear Ms. Huang: This letter is in response to your request for the tariff classification of a folding chair and bag from China. You have submitted a picture of this merchandise. FACTS: The merchandise at issue, designated by you as a camp chair, is a folding chair constructed of a steel frame with seating of textile material. The chair measures approximately 3 feet by 2+ feet, and the bag measures approximately 3, feet by 4 inches. The carry on bag is made of textile material and has no other function but to carry the chair. The metal folding chair and bag are ordered and shipped together and will be packaged together for retail sale. ISSUE: How is the merchandise at issue classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 9401, HTSUSA, provides for seats (other than those of Heading 9402), whether or not convertible into beds, and parts thereof. The Harmonized Commodity Description and Coding System, Explanatory Notes, the official interpretation of the HTSUSA at the international level, states at page 1575 the following for Heading 9401: Subject to the exclusions mentioned below, this heading covers all seats (including those for vehicles, provided that they comply with the conditions prescribed in Note 2 to this Chapter), for example: Lounge chairs, arm-chairs, folding chairs (emphasis added), deck chairs, infants' high chairs and children's seats designed to be hung on the back of other seats (including vehicle seats), grandfather chairs, benches, couches (including those with electrical heating), settees, sofas, ottomans and the like, stools (such as piano stools, draughtsmen's stools, typists' stools, and dual purpose stool-steps). Note 2 to Chapter 94 states that articles are classified in headings 9401 to 9403 only if they are designed for placing on the floor or ground. The chairs at issue are designed for placing on the floor or ground. In addition, folding chairs are one of the exemplars listed in the Explanatory Notes to Heading 9401. Consequently, the merchandise at issue is classified in Heading 9401. Subheading 9401.79, HTSUSA, provides for "other seats, with metal frames," for those articles that are not upholstered. The chair at issue has a metal frame and is therefore classifiable under this subheading in accordance with GRI 1. (See Headquarters Ruling Letter (HRL) 089003 of July 3, 1991.) Concerning the classification of the bag, GRI 5 provides that in addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein: (a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character. The bag is specially shaped to contain the chair. It is entered with the chair and is suitable for long term use. Consequently, the bag meets the requirements of GRI 5(a) and is classifiable with the chair in Heading 9401. HOLDING: The merchandise at issue is classified under subheading 9401.79.0015, 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: with textile covered cushions or textile seating or backing material: other. The rate of duty is 4 percent ad valorem. No textile category is currently assigned to merchandise classified under this subheading. Sincerely, John Durant, Director Commercial Rulings Division