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NY 870118

JANUARY 22 1992

CLA-2-94:S:N:N1:233 870118


TARIFF NO.: 9401.79.0035

Mr. Timothy Green
A. N. Deringer, Inc.
U.S. Customs Brokers
1010 Niagara Steet
Buffalo, New York 14213

RE: The tariff classification of "The Hobo Packchair" from Canada.

Dear Mr. Greene:

In your letter dated December 20, 1991, on behalf of Hobo Leisure Products, Ltd., Ontario, L3T 4T5, Canada, you requested a tariff classification ruling.

"The Hobo Packchair" is a combination convertible backpack and folding armchair. It is for everyone who wants to enjoy outdoor activities. It keeps your possessions safe, clean, dry, cool and organized compactly while providing you with the ultimate outdoor comfort of an armchair whenever and wherever you want. The first model "Hiker" has a 90 litre capacity. The second, "Chiller", has a 63 litre capacity. The third model "Carrier" has a 47 litre capacity. The versitile "Chiller" model incorporates a large, convenient cooler compartment.

"The Hobo Packchair" has a rustproof electrostatically-painted aluminum frame with a waterproof 420 denier nylon back and seat, and straps for attachments and carrying. It is lightweight (3.18 kg), folds up completely and measures 7.6 cm x 47 cm x 91.4 cm. It is used outdoors and the folding armchair is designed to be placed on the floor or ground. "The Hobo Packchair" has no essential character and is prima facie classifiable under two or more headings. Classification shall be effected as follows: When goods cannot be classified by reference to GRI 3(a) or 3(b), HTSUS, they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the folding armchair with metal frame occurs last.

The applicable subheading for the aluminum and nylon "The Hobo Packchair" will be 9401.79.0035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), and parts thereof, other seats, with metal frames, other, outdoor, other. The duty rate will be 4 percent ad valorem.

Goods classifiable under subheading 9401.79.0035, HTSUS, which have originated in the territory of Canada, will be entitled to a 0.8 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (CFTA) 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

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