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NY 854787

Aug 09 1990

CLA-2-94:S:N:N1:233 854787


TARIFF NO.: 9401.69.8030

Mr. Marty Langtry
Castelazo & Associates
5420 West 104th Street
Los Angeles, CA. 90045

RE: The tariff classification of a "backpack beachchair" from the Phillipines.

Dear Mr. Langtry:

In your letter dated July 18, 1990, on behalf of Ocean Imports International, Redondo Beach, CA. 90277, you requested a tariff classification ruling.

The furniture item is described as a "backpack beachchair" (or backrest). The frame is constructed of red tangili wood, which supports a 17 ounce cotton canvas. When the article is unfolded and ready for use, one section of the frame extends horizontally and stabilizes the piece; another section extends vertically to act as the actual backrest, and is adjustable in order to accommodate the user. It has two shoulder straps and there is no seat incorporated into the frame. However, a piece of canvas may be extended out and used as a sand or ground cover. A large pocket is sewn into the back. The backpack folds up so that it is more easily portable. It is designed to be then carried around the shoulders as a backpack or placed on the floor or ground as a beachchair\backrest.

The applicable subheading for the "backpack beachchair" will be 9401.69.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other seats, with wooden frames, other. The duty rate will be 2.5 percent ad valorem.

Articles classifiable under subheading 9401.69.8030, HTS, which are products of the Phillipines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director

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