CLA-2-94:OT:RR:NC:SP:233
Ms. Kathleen Root
Barthco Trade Services
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a Tail Gate Combo Pack from China.
Dear Ms. Root:
In your letter dated October 22, 2008, on behalf of Big Lots Stores, you requested a tariff classification ruling.
Photographs and description have been provided for a tailgate 8-piece combo pack, item number FAYFU203. The combo pack includes:
Two steel framed collapsible chairs with polyester fabric for the seats. The chairs measure 33 inches wide by 19.65 inches wide and 32.25 inches high and each comes with a nylon carry bag.
A steel framed collapsible table with polyester eating surface equipped with two inserts for holding beverages. The table measures 17 inches wide by 17 inches deep by 17 inches high and comes with a nylon carry bag.
A polyester soft cooler with insulated interior and zippered pouches to carry accessories.
Four handycans for holding cans of beverage, featuring 5 mm deep neoprene foam sides to insulate and keep the beverage cold.
The subject combo pack is composed of different components and is considered a set. Regarding the essential character of the combo pack, the Explanatory Notes to 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 set can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character. In this case, the chairs component imparts the essential character.
The applicable subheading for the Tail Gate Combo Pack 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, 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