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NY 895682

March 25, 1994

CLA-2-94:S:N:N8:233 8956862


TARIFF NO.: 9401.79.0035

Ms. Sarah Keen
L. E. Coppersmith, Inc.
Customs Broker and Foreign Freight Fwdrs. 704 S. Isis Avenue
Inglewood, CA 90301

RE: The tariff classification of a Beach Chair and Back Pack combination from Taiwan.

Dear Ms. Keen:

In your letter dated March 9, 1994, on behalf of L. L. Knickerbocker Co., Inc., 30055 Comercio, Rancho Santa Margarita, CA 92688, you requested a tariff classification ruling.

The furniture item is a Beach Chair and Back Pack combination, known in the trade as the "Kik Bak Pak". The item is worn on the back with ample room for storage. When not used as a backpack, it unfolds to become a chair with a metal frame, wooden arm rests and plastic seat and back. The back pack is removable for cleaning but will be shipped attached to the chair via the patented "sleeve" and double straps attached to the frame.

GRI (2), HTSUSA, provides in part that "the classification of goods consisting of more than one material or substance shall be according to the principles of rule 3". The merchandise is prima facie classifiable under either heading 4202, HTSUSA, or heading 9401, HTSUSA. 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 primary purpose which makes it more than an article of subheading 9401, HTSUSA. Consequently, we are unable to ascertain which component of the article imparts the essential character thereto. In this instance the merchandise is classifiable under that heading which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for the Beach Chair and Back Pack Combination will be 9401.79.0035, Harmonized Tariff Schedule of the United States Annotated HTSUSA, which provides for: Other seats, with metal frames: Other: Outdoor: Other: Other. The rate of duty will be 4 percent ad valorem.

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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