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NY A88937

November 4, 1996

CLA-2-94:RR:NC:2:233 A88937


TARIFF NO.: 9401.79.0015

Mr. Leonard Samartini
Total Port Clearance Inc.
10 Fifth Street
Valley Stream, NY 11581

RE: The tariff classification of a multi-function chair from China.

Dear Mr. Samartini:

In your letter dated October 29, 1996, on behalf of Bonnie Int'l., you requested a tariff classification ruling.

The submitted sample, Style #8803A, is a multi-function folding stool. It is comprised of a tubular metal frame which is X-shaped. A piece of textile fabric is sewn to the top of the frame in order to form a seat. Below the seat and attached to it by means of stitching is a bag with a zipper. Two carrying handles are attached to the frame. The dimensions of the stool, when opened, are approximately 12" x 9" x 9".

The design of the article indicates that it is suitable for use as both a portable stool 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 carrying handles or held by the top of the X-shaped frame. The reinforced seat area permits use as a stool.

The submitted sample will be retained by National Import Specialist Lawrence Mushinske for official purposes.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). The multi-function chair is a composite article with no essential character and therefore will be classified under GRI 3(c)... under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the seat falls under Chapter 94, while the carry-all bag would be classified under a preceding Chapter.

The applicable subheading for the multi-function chair will be 9701.79.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: Outdoor: With textile covered cushions or textile seating or backing material: Other. The rate of duty will be 2.4% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.


Roger J. Silvestri

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