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NY B89898




September 29, 1997

CLA-2-94:RR:NC:SP:233 B89898

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.79.0015

Ms. Gladys Flores
Jose G. Flores
P.O. Box 9022695
San Juan, PR 00902-2695

RE: The tariff classification of a folding seat with bag from China.

Dear Ms. Flores:

In your letter dated September 19, 1997, on behalf of Jose Marcano & Asociados, you requested a tariff classification ruling.

The submitted sample, called a "cooler", 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 zippers. The dimensions of the seat, when opened, are approximately 16" long x 11-1/2" wide x 12" high.

The design of the article shows that it is both suitable for use as a portable seat and as a carry-all 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 (HTS) 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 carry-all bag would be classified under a preceding Chapter.

The applicable subheading for the folding seat with bag 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 1.6% ad valorem. 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 212-466-5739.

Sincerely,

Robert B. Swierupski

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