CBP Ruling E86015 — The tariff classification of a “Chair Pack” from Taiwan, China or Hong Kong.

Tariff classification

Headings: 9401

GRI rules applied: GRI 3(c)

Product description

The item to be imported is referred to as “The Chair Pack.” It is composed of a folding tubular aluminum frame, which is X-shaped, and a textile cover which is sewn to the top of the frame in order to form a folding chair. The chair, which has adjustable sitting positions, is attached to a backpack. The backpack is made of nylon and features zipper pockets, mesh pockets and a net beverage holder. The Chair Pack measures 22” in height by 16” in width and weighs 4.5 lbs. The design of the article shows that it is suitable for use both as a portable seat and as a backpack. Neither use appears to be casual, incidental, or subordinate to the other. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). The folding chair with backpack is a composite article with no essential character and therefore will be classified under GRI 3(c)... under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the classification for the chair occurs last.

CBP rationale

The applicable subheading for The Chair Pack will be 9401.79.0015, Harmonized Tariff Schedule of the United States (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.

Full text

NY E86015 August 25, 1999 CLA-2-94:RR:NC:SP:233 E86015 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Ms. Ivy Wu Yuntek International, Inc. 2416 Tripaldi Way Hayward, CA 94545 RE: The tariff classification of a “Chair Pack” from Taiwan, China or Hong Kong. Dear Ms. Wu: In your letter dated August 18, 1999, you requested a tariff classification ruling. The item to be imported is referred to as “The Chair Pack.” It is composed of a folding tubular aluminum frame, which is X-shaped, and a textile cover which is sewn to the top of the frame in order to form a folding chair. The chair, which has adjustable sitting positions, is attached to a backpack. The backpack is made of nylon and features zipper pockets, mesh pockets and a net beverage holder. The Chair Pack measures 22” in height by 16” in width and weighs 4.5 lbs. The design of the article shows that it is suitable for use both as a portable seat and as a backpack. Neither use appears to be casual, incidental, or subordinate to the other. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). The folding chair with backpack is a composite article with no essential character and therefore will be classified under GRI 3(c)... under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the classification for the chair occurs last. The applicable subheading for The Chair Pack will be 9401.79.0015, Harmonized Tariff Schedule of the United States (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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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