The tariff classification of "Tiger Chair Bags" from China.

NY I83234 June 28, 2002 CLA-2-94:RR:NC:SP:233 I83234 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Mr. Stephen S. Spraitzar Law Offices of George R. Tuttle Three Embarcadero Center, Suite 1160 San Francisco, CA 94111 RE: The tariff classification of “Tiger Chair Bags” from China. Dear Mr. Spraitzar: In your letter dated June 20, 2002, on behalf of Asics Tiger Corporation of Irvine, California, you requested a tariff classification ruling. The submitted sample, referred to as a “Tiger Chair Bag,” Asics’ style number ZR317, is a combination folding seat and backpack. The item consists of a folding metal “X-frame” to which is attached a strip of padded polyester textile which forms the seat portion of the seat to the support formed by the X-frame. The bottom edges of the X-frame are protected from the ground by attached rubber feet. The backpack portion of the item attaches to one portion of the X-frame so that when the item is folded into backpack mode, that portion of the X-frame forms a frame for the backpack. Two shoulder straps are attached to this portion of the X-frame for carrying. The backpack portion also has a single carry handle on its top edge, and a large fabric flap with the Asics logo that covers the pack’s cargo compartments. The pack portion is detachable from the seat portion. When in use, the seat portion measures 18” x 14” x 5”. The backpack measures 13.75” x 17 x 3”. The Tiger Chair Bags are used by outdoors enthusiasts and sports spectators to provide comfortable seating in places where none usually exists. The design of the article indicates 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. We find that the above-described Tiger Chair Bag is a composite good whose essential character is not clearly imparted by either the backpack or the seat. 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 Tiger Chair Bag will be 9401.79.0015, 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. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division