CLA-2-94:S:N:N7:233 813786
Ms. Amy Lau
AML International Company
14105 Park Ave. So.
Bunrnsville. MN 55337
RE: The tariff classification of a Fishing Chair-Backpack from
China.
Dear Ms. Lau:
In your letter dated August 15, 1995, you requested a tariff
classification ruling.
The submitted sample depicts the furniture item as a Fishing
Chair-Backpack which has two parts, a Backpack and a Chair. The
Backpack is made of 100 percent Nylon and the Chair is made of 100
percent Nylon with metal parts. The Fishing Chair-Backpack will be
sold to sporting goods stores or gift shops, etc. The Backpack and
the Chair will be packaged, shipped and sold together. The
dimensions are approximately 11 inches in length, 11 inches in
width and 16 inches in height.
General Rule of Interpretation (GRI) 3 (b), Harmonized Tariff
Schedule of the United States Annotated (HTS), provides that
composite goods shall be classified as if they consisted of the
component which imparts their essential character. Since the chair
and backpack have co-equal functions, no essential character can
be determined.
GRI 3 (c) states that when goods cannot be classified by
reference to GRI 3 (a) or 3 (b), they shall be classified under the
heading which occurs last in numerical order among those which
merit consideration. Heading 4202, HTS, provides for, among other
things, traveling bags, knapsacks and backpacks, sports bags and
similar container, of textile materials. Heading 9401, HTS,
provides for: Seats (other than those of heading 9402). Therefore,
pursuant to GRI 3 (c), classification is under 9401, HTS.
The submitted sample will be returned to you under separate
cover.
The applicable subheading for the Fishing Chair-Backpack will
be 9401.79.0015, Harmonized Tariff Schedule of the United States
Annotated, HTSUSA, which provides for: Seats (other than those of
heading 9402), whether or not convertible into beds, and parts
thereof: Other, other. The rate of duty will be 3.2 percent ad
valorem. There are no visa or quota requirements under this
number.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R.177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport