The tariff classification of a folding tool organizer seat from China and Taiwan.

N028966 May 27, 2008 CLA-2-94:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Mr. Troy Clarke CBT International, Inc. 249 East Ocean Boulevard Suite 650 Long Beach, CA 90802 RE: The tariff classification of a folding tool organizer seat from China and Taiwan. Dear Mr. Clarke: In your letter dated May 11, 2008, on behalf of Alltrade Tools LLC, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample, called a “Folding Tool Organizer Seat” consists of a folding tubular metal frame which is X-shaped and a textile cover which is sewn to the top of the frame in order to form a seat. Below the seat and attached to it by means of stitching is a bag with two zippered storage pockets. The dimensions of the seat, when opened, are approximately 16 inches long x 11 inches wide x 12 inches high.   The design of the article shows that it is both suitable for use as a portable seat and as a tool carrying bag. Neither use appears to be casual, incidental, or subordinate to the other. The article can easily be used to carry merchandise. When carried, the bag may be held by the top of the x-shaped frame which is designed for use as handgrips. The reinforced seat area permits use as a stool.     Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). The folding seat with bag is a composite article with no essential character and therefore will be classified under GRI 3(c)... under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the seat falls under Chapter 94, while the tool carry bag would be classified under a preceding Chapter. The applicable subheading for the tool organizer seat with bag will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTSUS), 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 . Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division