Mr. David M. Rickert
E. Besler & Company
115 Martin Lane
Elk Grove, IL 60007-1309
RE: The tariff classification of a folding carry-along chair with bag from Taiwan.
Dear Mr. Rickert:
In your letter dated January 15, 1998, on behalf of LTD Commodities, Inc., you requested a tariff classification ruling.
The furniture item to be imported is a portable folding chair. The chair, which measures 17 1/2" square x 28 1/2" high, comes with its own carrying bag for easy toting. It holds up to 300 pounds with its tubular steel X-frame, nylon sling seat, slightly padded backrest, double-stitched seams, reinforced corners and 2" diameter plastic tips to stabilize the legs. The chair is an article of utility designed to be placed on the floor or ground. It is marketed for outdoor use such as camping, sports, and parades.
General Rule of Interpretation (GRI) 5(a) of the Harmonized Tariff Schedule of the United States (HTSUS) provides that containers which are specially shaped or fitted to contain a specific article or set of articles, are suitable for long-term use and are entered with the article for which they are intended, shall be classified with such articles when of a kind normally sold therewith.
The instant case can be considered a container specially shaped or fitted to contain this folding chair, is suitably durable and is entered with the article for which it is intended. Further, this case is specifically manufactured to be used in tandem with the chair and is only sold with the chair it is designed to contain. Consequently, when this specially fitted bag or case is entered with the chair for which it is intended it meets the requirements of GRI 5(a) and should be classified with the chair.
The applicable subheading for the folding carry-along chair with bag 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 0.8% ad valorem.
The merchandise is not subject to quota restraints or visa restrictions.
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 212-466-5739.
Robert B. Swierupski