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The tariff classification of a beach chair with back pouch from China.
Issued December 13, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F80528 (December 13, 1999)
Tariff classification
HTS codes: 9401.79.0015
Headings: 9401
Product description
The submitted sample, Rite Aid item #992844, is a beach chair with a back storage compartment. The item is made of a steel frame with a nylon seat and back. It features wooden armrests and padded shoulder straps that are designed to allow the chair to be worn to simulate a traditional backpack. This office considers the above-described article a composite article with the essential character imparted by the chair.
CBP rationale
The applicable subheading for the beach chair with back pouch 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 F80528 December 13, 1999 CLA-2-94:RR:NC:SP:233 F80528 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Ms. Lorianne Aldinger Rite Aid Corporation 30 Hunter Lane Camp Hill, PA 17011 RE: The tariff classification of a beach chair with back pouch from China. Dear Ms. Aldinger: In your letter dated November 23, 1999, you requested a tariff classification ruling. The submitted sample, Rite Aid item #992844, is a beach chair with a back storage compartment. The item is made of a steel frame with a nylon seat and back. It features wooden armrests and padded shoulder straps that are designed to allow the chair to be worn to simulate a traditional backpack. This office considers the above-described article a composite article with the essential character imparted by the chair. The applicable subheading for the beach chair with back pouch 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 free and will remain unchanged in 2000. 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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