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NY L81699




January 11, 2005

CLA-2-94:RR:NC:SP:233 L81699

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.79.0015

Ms. Linnea Bucher
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097

RE: The tariff classification of fishing stool with built-in backpack from China.

Dear Ms. Bucher:

In your letter dated January 3, 2005, on behalf of HYI, you requested a tariff classification ruling.

The submitted sample is a fishing stool with a built-in backpack, model number FS-854FC. The item consists of an X-shaped metal frame stool with a polyester woven seat and a built-in polyester woven backpack. The backpack can be separated from the stool. Inside the backpack is one plastic multiple chambered utility box, model number FS-350-12.

We find that the above-described fishing stool with built-in backpack is a composite good whose essential character is not clearly imparted by either the stool or the backpack. 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 stool occurs last.         

The applicable subheading for the fishing stool with built-in backpack will be 9401.79.0015, 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 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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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