CLA-2-94:OT:RR:NC:N4:433
David C. Gomez
V.P. Strategic Planning
World Exchange, Inc.
8840 Bellanca Avenue, Suite 3
Los Angeles, CA 90045
RE: The tariff classification of a combined stool and cooler from China.
Dear Mr. Gomez:
In your letter dated January 16, 2013, on behalf of Jack Nadel International, you requested a tariff classification ruling. Photos were submitted.
The item as depicted below is a combined stool and soft-shell cooler. The stool is composed of an aluminum frame, with the seat and shell of the cooler being of 600 veneer polyester fabric. The item can function as a seat, and a cooler for storing food and beverage, and can fold into the shape of a backpack for transporting. It is stated, that, the promotional item to be given away by the importer is primarily a seat with the ancillary ability to store cold goods in the cooler.
The stool with soft-shell cooler is composed of different components (metal frame, fabric seat and cooler shell, and other materials) 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, although no material breakdown was provided, a visual of the photos indicate that the item is first and foremost a seat, with the metal frame being of stout construction able to support the weight of an adult person. Further, the item appears to be predominately for outdoor use, such as hiking, camping, gardening, and the beach. Accordingly, the item is classified as “seats…, whether or not convertible into beds, and parts thereof,” in heading 9401 of the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the combined, aluminum framed stool with soft-shell cooler, 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,
Thomas J. Russo
Director
National Commodity Specialist Division