The tariff classification of a “Cooler Seat” from China.

NY F88248 June 12, 2000 CLA-2-94:RR:NC:SP:233 F88248 CATEGORY: Classification TARIFF NO.: 9401.79.0015; 9401.79.0035 Mr. Dennis Awana Inter-Orient Services 1455 Monterey Pass Road #205 Monterey Park, CA 91754 RE: The tariff classification of a “Cooler Seat” from China. Dear Mr. Awana: In your letter dated June 2, 2000, on behalf of Polestar International Co., you requested a tariff classification ruling. The submitted illustration depicts a “Cooler Seat” composed an X-shaped folding tubular metal frame. A piece of textile is sewn to the top of the frame in order to form a seat. A zippered insulated bag is attached to the frame below the seat. A carrying strap is attached to the top of the frame. The seat will be made of 100% nylon or of 100% PVC. We find that the above-described item is a composite good whose essential character is not clearly imparted by either the seat 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 classification for the seat occurs last. The applicable subheading for the “Cooler Seat”, if the seat portion is made of 100% nylon, 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. The applicable subheading for the “Cooler Seat”, if the seat portion is made of 100% PVC, will be 9401.79.0035, 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: other: other. The rate of duty will be free. The merchandise is not subject to quota restraints or visa requirements. 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