The tariff classification of a Fishing Chair-Backpack from China.

NY 813786 August 29, 1995 CLA-2-94:S:N:N7:233 813786 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Ms. Amy Lau AML International Company 14105 Park Ave. So. Bunrnsville. MN 55337 RE: The tariff classification of a Fishing Chair-Backpack from China. Dear Ms. Lau: In your letter dated August 15, 1995, you requested a tariff classification ruling. The submitted sample depicts the furniture item as a Fishing Chair-Backpack which has two parts, a Backpack and a Chair. The Backpack is made of 100 percent Nylon and the Chair is made of 100 percent Nylon with metal parts. The Fishing Chair-Backpack will be sold to sporting goods stores or gift shops, etc. The Backpack and the Chair will be packaged, shipped and sold together. The dimensions are approximately 11 inches in length, 11 inches in width and 16 inches in height. General Rule of Interpretation (GRI) 3 (b), Harmonized Tariff Schedule of the United States Annotated (HTS), provides that composite goods shall be classified as if they consisted of the component which imparts their essential character. Since the chair and backpack have co-equal functions, no essential character can be determined. GRI 3 (c) states that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which merit consideration. Heading 4202, HTS, provides for, among other things, traveling bags, knapsacks and backpacks, sports bags and similar container, of textile materials. Heading 9401, HTS, provides for: Seats (other than those of heading 9402). Therefore, pursuant to GRI 3 (c), classification is under 9401, HTS. The submitted sample will be returned to you under separate cover. The applicable subheading for the Fishing Chair-Backpack will be 9401.79.0015, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other, other. The rate of duty will be 3.2 percent ad valorem. There are no visa or quota requirements under this number. 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 New York Seaport