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HQ 954537

September 23, 1993

CLA-2 CO:R:C:M 954537 DFC


TARIFF NO.: 9401.80.60; 3924.90.55; 3924.10.50

Ms. Cathy Storey
Aqua Buoyz Inc.
16057 Tampa Palms Blvd, W.
Suite #218
Tampa, Fl 33647

RE: "CHAIR-EEZ", tote/float; "THIRST-EEZ", drink float; Drink sleeve and cup

Dear Ms. Storey:

Your letter dated June 8, 1993, to the Area Director of Customs in New York, concerning the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS), of a "CHAIR-EEZ" and a "THIRST-EEZ," has been referred to this office for a direct reply to you. Samples and photographs of the merchandise which will be manufactured in Taiwan were submitted for examination.


The "CHAIR-EEZ" is a combination chair and tote bag while the "THIRST-EEZ" is a non-inflatable drink holder. The "CHAIR- EEZ" consists of a triangular shaped, foam padded, eight zippers and two upper handles tote bag/chair, with a shoulder strap attached to two upper side D-rings. The bag has three circular foam discs with a cord attached to a side D-ring. The approximate dimensions are 19-1/2 " x 17-3/4" x 8". It also includes a foam padded cushion with three straps attached to the D-rings thereon and three zipper parts with a handle. The approximate dimensions are 18-1/2" x 19" x 1". The bottom and back panels convert to foam padded cushions with a zipper part and a top opening. The approximate dimensions are 16-1/2" x 8- 1/2" x 2-1/2". The "THIRST-EEZ" is a plastic/rubber drink holder with a removable lid. The approximate dimensions are 5-1/2" x 3- 1/2". It is constructed of nylon, foam, plastic and metal.

The "CHAIR-EEZ" tote/float is a floating chair which floats the users in the water to just below their shoulder level and will also serve as a floating recliner. When all the zippers are zipped up, it converts to a tote bag. It is very versatile and was designed for boaters, beach goers, and pool owners to act as a toy and a functional item all in one. Two of these units can be zipped together to make a floating loveseat for two, and it can also be used as separate cushions. The principal use of these articles in the United States will be as pool, lake and beach accessories.

The design of the "CHAIR-EEZ" shows that it is suitable for use as a portable seat/backrest and as a carry-all bag. Neither use appears to be casual, incidental, or subordinate to the other. The article can easily be used to carry merchandise. When carried, the bag may be supported by the shoulder strap.


Is the "CHAIR-EEZ" classifiable under heading 9401, HTSUS, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, or under heading 4202, HTSUS, which provides for trunks, suitcases, vanity cases, etc?


Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

GRI 2(b), HTSUS, provides in part that "[t]he classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3."

GRI 3, HTSUS, provides as follows:

3. When, by application of Rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description.
However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods . . . those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The "CHAIR-EEZ" is prima facie classifiable under either heading 4202, HTSUS, or heading 9401, HTSUS. However, GRI 3(a) is not applicable because neither heading provides a more specific description of the merchandise.

GRI 3(b) is not viable because the article has a dual purpose which makes it more than article of heading 4202, HTSUS, or a seat of heading 9401, HTSUS. Consequently, we are unable to ascertain which component of the article imparts the essential character thereto.

In this instance the "CHAIR-EEZ" is classifiable under that heading which occurs last in numerical order among those which equally merit consideration pursuant to GRI 3(c), HTSUS. Between heading 4202, HTSUS, and subheading 9401.80.60, HTSUS, subheading 9401.80.60, HTSUS, occurs last in numerical order.

The "THIRST-EEZ" drink float was designed to float the consumers drink in the water and to attach to the "CHAIR-EEZ" thus preventing it from floating away while the consumer floats in the water. It can also be clipped to most bathing suits. It will also be sold with a sleeve to help keep the user's drink cold and a spill proof cup to prevent water from going in the drink. It is made from molded polyethylene and will be coated with a colored dipped vinyl finish.

It is our position that the "THIRST-EEZ" drink float is classifiable under subheading 3924.90.55, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastic, other, other.

The drink sleeve and cup will be sold in conjunction with the "THIRST-EEZ" to give the consumers all they need to keep their drinks cold, spill proof and afloat in the water.

It is our position that the drink sleeve and cup are classifiable under subheading 3924.10.50, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics. tableware and kitchenware, other.


The "CHAIR-EEZ" is dutiable at the rate of 4% ad valorem under subheading 9401.80.60, HTSUS.

The "THIRST-EEZ" drink float is dutiable at the rate of 3.4% ad valorem under subheading 3924.90.55, HTSUS.

The drink sleeve and cup are dutiable at the rate of 3.4% ad valorem under subheading 3924.10.50, HTSUS.


John Durant, Director
Commercial Rulings Division

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