CLA-2-41:RR:NC:3:341 C86606
Mr. Fernando Trueba
A.A. Customs Brokers
9440 Viscount #104
El Paso, Texas 79925
RE: The tariff classification of a folding chair, parts of a chair
and a carrying case from Mexico
Dear Mr. Trueba:
In your letter dated March 23, 1998 you requested a
classification ruling. The request is on behalf of Banjo LLC of El
Paso, Texas.
The samples submitted consists of a folding chair
manufactured of metal tubing and textile canvas seat and backrest
components and a carrying case of the same canvas material. You
have indicated that the articles will either be imported together
or in an unfinished condition. In the unfinished condition only
the carrying case and the canvas seat parts of the chair will be
imported with the parts packed in the case. The canvas material is
described in accompanying literature as being of 1000 denier
"Cordura" which is a man-made textile material. The carrying case
is specially shaped and fitted to contain the specific metal frame
folding chair and is of a kind normally sold with such goods. It
is of a long tubular shape similar to a carrying bag which is
specially shaped and fitted to contain a tent and of a kind
normally sold containing a tent. It is suitable for long term use.
The accompanying literature identifies the combination of the chair
and case as the "EASY SEAT". Although the literature submitted
indicates the goods are products of the United States, your office
has advised Customs, by telephone, that each will be a product of
Mexico.
When imported together, packed ready for retail sale, the
"EASY SEAT" with canvas carrying case will be classified within
tariff number 9401.79.0005 which provides, in part, for seats
(other than those of heading 9402) and parts thereof. The rate of
duty will be 0.8 percent ad valorem.
The canvas seat components, when imported in an unassembled
condition with the canvas carrying case, will be classified
separate from each other.
The canvas seat components will be classified in tariff number
9401.90.5000 which provides, in part, for seats (other than those
of heading 9402) and parts thereof, parts, other, other. The rate
of duty will be 0.8 percent ad valorem.
The carrying case of man-made textile materials will be
classified within tariff number 4202.92.9026 which provides, in
part, for other containers, other, other, other, of man-made
fibers. The duty rate is 19 percent ad valorem.
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 Kevin Gorman at 212-466-5893 or Lawrence Mushinske at 212-466-5739.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division