CBP Ruling A85543 — The tariff classification of a beach chair with carrying bag from Taiwan.

Tariff classification

Headings: 9401

Product description

The submitted sample, Style SY-2421X is a metal frame beach chair with a cotton-polyester textile seat and back. It collapses for ease of storage and transport and is packaged and sold with a carrying bag of the same material which serves as packing and transport for the chair. The collapsible chair is an article of utility designed to be placed on the floor or ground. The dimensions are 23 " x 21" x 6 ". The chair can be used for outdoor use such as sporting events, camping or beach. The submitted sample will be retained by National Import Specialist Lawrence Mushinske. General Rule of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States Annotated (HTS), provides that sets shall be classified as if they consisted of the component which imparts their essential character. The beach chair imparts the essential character of the set.

CBP rationale

The applicable subheading for the beach chair with carrying bag will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTS), 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: Outdoor: With textile covered cushions or textile seating or backing material: Other.

Full text

NY A85543 July 26, 1996 CLA-2-94:RR:NC:FC:233 A85543 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Mr. Mauritz Plenby Associated Merchandising Corporation 1440 Broadway New York, NY 10018 RE: The tariff classification of a beach chair with carrying bag from Taiwan. Dear Mr. Plenby: In your letter dated June 24, 1996, on behalf of Target, you requested a tariff classification ruling. The submitted sample, Style SY-2421X is a metal frame beach chair with a cotton-polyester textile seat and back. It collapses for ease of storage and transport and is packaged and sold with a carrying bag of the same material which serves as packing and transport for the chair. The collapsible chair is an article of utility designed to be placed on the floor or ground. The dimensions are 23 " x 21" x 6 ". The chair can be used for outdoor use such as sporting events, camping or beach. The submitted sample will be retained by National Import Specialist Lawrence Mushinske. General Rule of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States Annotated (HTS), provides that sets shall be classified as if they consisted of the component which imparts their essential character. The beach chair imparts the essential character of the set. The applicable subheading for the beach chair with carrying bag will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTS), 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: Outdoor: With textile covered cushions or textile seating or backing material: Other. The rate of duty will be 2.4% 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 this 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, Roger J. Silvestri Director National Commodity Specialist Division

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