United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C86530 - NY C86610 > NY C86606

Previous Ruling Next Ruling
NY C86606

May 13, 1998

CLA-2-41:RR:NC:3:341 C86606


TARIFF NO.: 4202.92.9026, 9401.79.0005, 9401.90.5000

Mr. Fernando Trueba
A.A. Customs Brokers
9440 Viscount #104
El Paso, Texas 79925

RE: The tariff classification of a folding chair, parts of a chair and a carrying case from Mexico

Dear Mr. Trueba:

In your letter dated March 23, 1998 you requested a classification ruling. The request is on behalf of Banjo LLC of El Paso, Texas.

The samples submitted consists of a folding chair manufactured of metal tubing and textile canvas seat and backrest components and a carrying case of the same canvas material. You have indicated that the articles will either be imported together or in an unfinished condition. In the unfinished condition only the carrying case and the canvas seat parts of the chair will be imported with the parts packed in the case. The canvas material is described in accompanying literature as being of 1000 denier "Cordura" which is a man-made textile material. The carrying case is specially shaped and fitted to contain the specific metal frame folding chair and is of a kind normally sold with such goods. It is of a long tubular shape similar to a carrying bag which is specially shaped and fitted to contain a tent and of a kind normally sold containing a tent. It is suitable for long term use. The accompanying literature identifies the combination of the chair and case as the "EASY SEAT". Although the literature submitted indicates the goods are products of the United States, your office has advised Customs, by telephone, that each will be a product of Mexico.

When imported together, packed ready for retail sale, the "EASY SEAT" with canvas carrying case will be classified within tariff number 9401.79.0005 which provides, in part, for seats (other than those of heading 9402) and parts thereof. The rate of duty will be 0.8 percent ad valorem.

The canvas seat components, when imported in an unassembled condition with the canvas carrying case, will be classified separate from each other.

The canvas seat components will be classified in tariff number 9401.90.5000 which provides, in part, for seats (other than those of heading 9402) and parts thereof, parts, other, other. The rate of duty will be 0.8 percent ad valorem.

The carrying case of man-made textile materials will be classified within tariff number 4202.92.9026 which provides, in part, for other containers, other, other, other, of man-made fibers. The duty rate is 19 percent 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 Kevin Gorman at 212-466-5893 or Lawrence Mushinske at 212-466-5739.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: