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The tariff classification of a Hunting Pack with Stool from China.
Issued December 21, 2006 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N004295 (December 21, 2006)
Tariff classification
HTS codes: 9401.79.0015
Headings: 9401
Product description
The submitted sample is identified as a Hunting Pack with Stool, Item Number JA235A or B, depending on the color. The article consists of an X-shaped aluminum frame stool with a seat made of PVC coated 600D polyester fabric and a hunting pack made of the same material. The hunting pack is attached but can be separated from the stool. The item will be available in camouflage and black. We find that the above-described Hunting Pack with Stool is a composite good whose essential character is not clearly imparted by either the hunting pack or the stool. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTSUS) 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 stool occurs last. Your sample is being returned as requested.
CBP rationale
The applicable subheading for the Hunting Pack with Stool will be 9401.79.0015, HTSUS, 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
N004295 December 21, 2006 CLA-2-94:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Ms. Carole Shoemaker Global Transportation Services, Inc. 5025 Florence St. Suite D Denver, CO 80238 RE: The tariff classification of a Hunting Pack with Stool from China. Dear Ms. Shoemaker: In your letter dated December 6, 2006, on behalf of Pacifica LTM, LLC, you requested a tariff classification ruling. The submitted sample is identified as a Hunting Pack with Stool, Item Number JA235A or B, depending on the color. The article consists of an X-shaped aluminum frame stool with a seat made of PVC coated 600D polyester fabric and a hunting pack made of the same material. The hunting pack is attached but can be separated from the stool. The item will be available in camouflage and black. We find that the above-described Hunting Pack with Stool is a composite good whose essential character is not clearly imparted by either the hunting pack or the stool. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTSUS) 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 stool occurs last. Your sample is being returned as requested. The applicable subheading for the Hunting Pack with Stool will be 9401.79.0015, HTSUS, 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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
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