The tariff classification of a backpack stool from China.

NY G85966 January 9, 2001 CLA-2-94:RR:NC:SP:233 G85966 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Mr. Tom Martin Deringer Logistics Consulting Group 6930 Metroplex Drive Romulus, MI 48174 RE: The tariff classification of a backpack stool from China. Dear Mr. Martin: In your letter dated December 20, 2000, on behalf of Lee Valley Tools Limited, you requested a tariff classification ruling. The submitted sample, item #GB103, is referred to as a backpack stool. The article is a combination backpack/seat composed of a folding tubular metal X-shaped frame with a piece of fabric which is sewn to the top of the frame in order to form a folding stool. Also attached to the frame is a backpack. The backpack has a main compartment with a buckle flap, a draw-cord opening and three buckle flap pockets. It measures approximately 15”H x 10”W x 8”D. The dimensions of the seat, when opened, are 16”H x 13”W x 12”D. The design of the article shows that it is suitable for use both as a portable seat and as a backpack. Neither use appears to be casual, incidental, or subordinate to the other. Your sample is being returned as requested. We find that the above-described backpack stool is a composite good whose essential character is not clearly imparted by either the backpack or the seat. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the classification for the seat occurs last. The applicable subheading for backpack stool will be 9401.79.0015, HTS, 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 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