The tariff classification of a chair/cooler from China.

NY H85294 August 20, 2001 CLA-2-94:RR:NC:SP:233 H85294 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Mr. James L. Kinney Kenehan International Services 1771 East Flamingo Road, Suite B211 Las Vegas, NV 89119-5154 RE: The tariff classification of a chair/cooler from China. Dear Mr. Kinney: In your letter dated August 14, 2001, you requested a ruling on tariff classification. The submitted sample is referred to as a chair/cooler. It is a folding chair comprised of an X-shaped tubular metal frame. A piece of textile is sewn to the top of the frame in order to form a seat. Attached to the back of the seat frame is a piece of tubular metal which forms the frame for the back of the seat. A piece of textile is wrapped around the back frame. Below the seat and attached to it by means of stitching is a zippered insulated bag measuring approximately 8”H x 8½”W x 7”D. The bag features a zippered outside compartment. Webbed carrying handles are attached to the seat. The dimensions of the chair, when opened, are approximately 11”H x 12”W x 9”D. The overall height, including the back portion, is approximately 19”. We find that the above-described item is a composite good whose essential character is not clearly imparted by either the chair or the insulated bag. 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 chair occurs last. The applicable subheading for the chair/cooler will be 9401.79.0015, HTS, which provides for 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