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NY M82712




May 1, 2006

CLA-2-94:RR:NC:SP:233 M82712

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.79.0015

Mr. Michael Skidmore
103 Greenleaf St.
Quincy, MA 02169

RE: The tariff classification of a “cooler chair” from China.

Dear Mr. Skidmore:

In your letter dated April 18, 2006, on behalf of Leonard Florence Group, you requested a tariff classification ruling.

The submitted sample is identified as article number LFG-02942, “cooler chair.” The article is made of a tubular steel frame to which attached is a polyester piece of fabric which forms the base of the seat. Attached to the seat portion is a container made of polyester and PVC that is insulated to keep food and drinks cold. Attached to the chair frame is a carrying strap.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

     The “cooler chair” consists of a seat, as well as an insulated container. No component imparts the essential character, so it is classified in accordance with GRI 3 (c). The provision that covers seats appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the “cooler chair” will be 9401.79.0015, 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,

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