CBP Ruling D88955 — The tariff classification of a "Foldable Cooler Stool" from China.

Tariff classification

Headings: 9401

Product description

The submitted sample is referred to as the “Foldable Cooler Stool.” It is a folding stool comprised of an X-shaped tubular metal frame. A piece of textile is sewn to the top of the frame in order to form a seat. Attached to the back of the seat frame is a piece of tubular metal which forms the frame for the back of the seat. A piece of textile is wrapped around the back frame. Below the seat and attached to it by means of stitching is a zippered insulated bag measuring approximately 8"H x 8"W x 6"D. Webbed carrying handles are attached to the seat. The dimensions of the stool, when opened, are approximately 10"H x 11-1/2"W x 9-1/2"D. The overall height, including the back portion, is approximately 18". We find that the above-described item is a composite good whose essential character is not clearly imparted by either the stool or the insulated bag. 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 stool classification is last.

CBP rationale

The applicable subheading for the Foldable Cooler Stool will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for other seats, with metal frames: other, outdoor: with textile covered cushions or textile seating or backing material: other.

Full text

NY D88955 March 10, 1999 CLA-2-94:RR:NC:SP:233 D88955 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Mr. Chris L. Gregg Jackpot Corporation 118 Regional Park Drive Kingsport, TN 37660 RE: The tariff classification of a “Foldable Cooler Stool” from China. Dear Mr. Gregg: In your letter dated March 2, 1999, you requested a tariff classification ruling. The submitted sample is referred to as the “Foldable Cooler Stool.” It is a folding stool comprised of an X-shaped tubular metal frame. A piece of textile is sewn to the top of the frame in order to form a seat. Attached to the back of the seat frame is a piece of tubular metal which forms the frame for the back of the seat. A piece of textile is wrapped around the back frame. Below the seat and attached to it by means of stitching is a zippered insulated bag measuring approximately 8"H x 8"W x 6"D. Webbed carrying handles are attached to the seat. The dimensions of the stool, when opened, are approximately 10"H x 11-1/2"W x 9-1/2"D. The overall height, including the back portion, is approximately 18". We find that the above-described item is a composite good whose essential character is not clearly imparted by either the stool or the insulated bag. 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 stool classification is last. The applicable subheading for the Foldable Cooler Stool will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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