CLA-2-94:OT:RR:NC:N4:433

Steve Haverstick
Import Manager
RIO Brands, LLC
10981 Decatur Road
Philadelphia, PA 19154

RE: The tariff classification of a chair with detachable cooler bag from China.

Dear Mr. Haverstick:

In your letter dated February 8, 2012, you requested a tariff classification ruling. Illustrative photos were provided.

The item is a metal framed beach chair with a detachable insulated cooler bag. The chair is textile covered, but not upholstered. The cooler bag is secured to the under-arm of the chair or below the backpack pouch on the back of the chair, using dedicated plastic clips. The bag has no carry-type handles. The purchaser will be able to detach the bag from the chair for ease of transport and cleaning purposes. The cooler bag is not sold or distributed independently of the chair. This item will be manufactured, packaged, and sold as a single article of commerce.

The beach chair with a detachable insulated cooler bag is composed of different components (metal frame, textile coverings, plastic, etc.) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this instance, the metal frame imparts the essential character to the good, in that, the frame is highly visible on the legs, armrests and back support of the chair; weighs more than the textile coverings; and gives the appearance of a metal chair adorned over in textile material.

The applicable subheading for the beach chair with a detachable insulated cooler bag, will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTSUS), 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: 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 Neil H. Levy at (646) 733-3036.


Sincerely,


(for)
Thomas J. Russo
Director
National Commodity Specialist Division