The tariff classification of a folding camp chair with zippered bag from Thailand.
Issued July 22, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.79.0015
Headings: 9401
Product description
The merchandise to be imported is a chair that combines a folding camp style chair with an attached zippered bag for warmth. The chair has a metal frame and folds. The zippered bag is a blanket that zips and is made of nylon with a layer of polyester fiberfill. The chair is primarily for outdoor use, e.g., while watching an athletic event during cold weather. The bag can be turned inside out and used as a carrying bag for the entire unit. You have submitted several photographs for our review. We find that the above-described item is a composite good whose essential character is not clearly imparted by either the chair or the zippered 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 chair occurs last.
CBP rationale
The applicable subheading for the folding camp chair with zippered bag will be 9401.79.0015, 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 R00581 July 22, 2004 CLA-2-94:RR:NC:SP:233 R00581 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Ms. Jennifer Stafford Kappler P.O. Box 490 Guntersville, AL 35976 RE: The tariff classification of a folding camp chair with zippered bag from Thailand. Dear Ms. Stafford: In your letter dated July 16, 2004, you requested a tariff classification ruling. The merchandise to be imported is a chair that combines a folding camp style chair with an attached zippered bag for warmth. The chair has a metal frame and folds. The zippered bag is a blanket that zips and is made of nylon with a layer of polyester fiberfill. The chair is primarily for outdoor use, e.g., while watching an athletic event during cold weather. The bag can be turned inside out and used as a carrying bag for the entire unit. You have submitted several photographs for our review. We find that the above-described item is a composite good whose essential character is not clearly imparted by either the chair or the zippered 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 chair occurs last. The applicable subheading for the folding camp chair with zippered bag will be 9401.79.0015, 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of seats from China
The tariff classification of a combination collapsible seat and collapsible wagon from China
The tariff classification of a seat from China
The tariff classification of a hunting platform and hunting stands from China.
The tariff classification of a seat from China.
The tariff classification of a seating stand from China.
The tariff classification of a seat from China.
The tariff classification of hunting chair stands from China and Vietnam.
The tariff classification of chairs from China.
The tariff classification of a chair from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →