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NY 874374


MAY 18 1992

CLA-2-94:S:N:N1:233 874374

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.79.0005

Mr. Kevin S. Steiner, V.P.
TWC Enterprises, Ltd.
2001 Marcus Avenue
South Lobby, Suite 50
Lake Success, New York 11042

RE: The tariff classification of collapsible chairs with carrying cases from China.

Dear Mr. Steiner:

In your letter dated May 8, 1992, you requested a tariff classification ruling.

The furniture items are collapsible chairs which will be shipped and sold with carrying cases. The seat and back are constructed of canvas and it has four folding devises or frames comprised of metal. The canvas has two openings each on the sides and ends for wood supports. The collapsible chair is an article of utility designed to be placed on the floor or ground. The zippered collapsible chair is composed of nylon and has a shoulder strap. The chair and carrying case are considered composite goods. They are classified according to the component which gives them their essential character. In this case, it is the chair.

The applicable subheading for the collapsible chairs with carrying cases will be 9401.79.0005, 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, with metal frames, other, household. The duty rate will be 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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