The tariff classification of a magazine rack, softside cooler, drink tray and bracket for use on outdoor seating from China and Taiwan.

NY G82413 September 29, 2000 CLA-2-94:RR:NC:SP:233 G82413 CATEGORY: Classification TARIFF NO.: 9401.90.3500 Ms. Nicolette Llamas The Coleman Company, Inc. P.O. Box 2931 Wichita, KS 67201 RE: The tariff classification of a magazine rack, softside cooler, drink tray and bracket for use on outdoor seating from China and Taiwan. Dear Ms. Llamas: In your letter dated September 15, 2000, you requested a tariff classification ruling. The submitted samples are as follows: Model 800-201 magazine rack Model 800-202b softside cooler Model 800-203b drink tray Model 800-205 bracket The frame of the magazine rack is made of ABS plastic and the holder is Textsling, an open weave material of PVC-encapsulated polyester filament yarns. The frame for the magazine rack includes a molded fitting that is designed to slide over the bracket. The outer surface of the softside cooler is made of faux 1680D, which is 94% PVC and 6% nylon. The cooler has a plastic fitting riveted to the back, which is designed to fit over the bracket. The cooler will hold four twelve-ounce cans plus ice. The drink tray is made of plastic and includes two recessed drink holders. The bracket is made of painted cast aluminum. The products are designed exclusively for use on outdoor seating. The bracket will fit on all Coleman outdoor seating as well as on most other backyard seating. The magazine rack, softside cooler and drink tray are all designed for use exclusively with the Coleman bracket. The bracket will be packaged with the magazine rack in China and imported as a set. The bracket will also be imported in bulk and packaged with the softside coolers and the drink trays in the United States. The coolers will be imported separately from China while the drink trays will be imported separately from Taiwan. In addition, the bracket will be imported alone as a finished product. The items are dedicated solely for use with outdoor seating and are neither designed, marketed nor sold to be used independently. Your samples are being returned as requested. The applicable subheading for the magazine rack, softside cooler, drink tray and bracket for use on outdoor seating will be 9401.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and part thereof: parts: other: of rubber or plastics. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division