CLA-2-94:OT:RR:NC:N4:433
Paul S. Kovacs
Senior Trade Compliance Analyst
Barthco International, Inc.
Dba OHL-International
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a combination “seat and insulated backpack” from China.
Dear Mr. Kovacs:
In your letter dated August 3, 2016, on behalf of QVC, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Based on the sample submitted, the merchandise concerned is a combination seat and insulated backpack. The item consists of a canvas seat stitched to an insulated backpack with handles that is attached to a folding metal X-frame. The canvas seat, insulated backpack and handles are made of waterproof material. The seat measures approximately 13 inches in width by approximately 10½ in depth by approximately 16½ inches in height. The seat has no backrest or individual legs. This item is principally designed for outdoor activities for purposes of keeping food and drink cool, storing personal effects, and sitting upon when one needs rest.
Because of the disparate nature of the merchandise concerned to be used as a backpack for carrying food and drink or carrying personal effects, or for use as a portable seat, we find {neither use} the “backpack” or the “seat” appearing to be casual, incidental or subordinate to each other.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). The combination seat and insulated backpack is a composite article with no essential character and therefore will be classified under GRI 3(c) ... under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the classification for the seat occurs last in the tariff schedule.
The applicable subheading for the combination seat and insulated backpack, with the seat having a metal frame, 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division