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NY 872168


MARCH 25, 1992

CLA-2-94:S:N:N1:233 872168

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.80.4035

Mr. Ryden Richardson, Jr.
Carmichael Int'l. Service, Customs Brokers 533 Glendale Boulevard
Los Angeles, California 90026-5097

RE: The tariff classification of a stool and food beverage cooler from Taiwan.

Dear Mr. Richardson, Jr.:

In your letter dated March 3, 1991, you requested a tariff classification ruling.

The furniture item, Style #C-127, is a combination plastic stool and food beverage case, trade named "Cool Case". It is a stool with a cooler case which has a fixed water container that serves as a divider and a freezer compartment for the base. The base has an open and close top that can be secured and serves as a seat that is attached to two folding plastic pieces affixed to a back portion with a strap. The design of the article indicates that it is suitable for use both as a portable stool and as a cooler case. The stool can easily be used to cool merchandise. When carried, the case may be supported by the strap or held by the top of the frame. The seat portion permits use as a portable stool. It has no legs and is designed to be placed on the floor or ground. The sample you sent is being retained by this office.

The stool and and food cooler case has no essential character and is classifiable under two or more headings. The General Rules Of Interpretation 3. (c), HTSUS, provides that "when goods cannot be classfied by reference to 3 (A) or 3 (B), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case the plastic stool provision occurs last.

The applicable subheading for the plastic stool and food beverage case will be 9401.80.4035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, other seats, of rubber or plastic, other. The rate of duty will be 2.4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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