The tariff classification of a “Pack-n-Chair” from China.

NY H81170 May 11, 2001 CLA-2-94:RR:NC:SP:233 H81170 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Mr. Richard C. Karr R & H Associates 200 Ravenwood Lane Sandpoint, ID 83864 RE: The tariff classification of a “Pack-n-Chair” from China. Dear Mr. Karr: In your letter dated May 2, 2001, you requested a ruling on tariff classification. The submitted sample is identified as a Pack-n-Chair. The article is a combination folding chair and backpack consisting of an aluminum tubing frame with a detachable backpack, which could be made of nylon, polyester, or PVC sheeting. The item weighs approximately 4.75 pounds and is intended to be used while camping, or attending sporting events. The design of the article shows that it is suitable for use both as a portable chair and as a backpack. Neither use appears to be casual, incidental, or subordinate to the other. We find that the above-described item is a composite good whose essential character is not clearly imparted by either the portable chair or the backpack. 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 instance, the classification for the chair occurs last. The applicable subheading for the Pack-n-Chair will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for seats, 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. The merchandise is not subject to quota restraints or visa requirements. 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