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NY C87498

May 26, 1998

CLA-2-94:RR:NC:SP:233 C87498


TARIFF NO.: 9401.79.0015

Mr. David M. Rickert
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of a folding seat with backpack from China.

Dear Mr. Rickert:

In your letter dated April 8, 1998, on behalf of LTD Commodities, Incorporated, you requested a tariff classification ruling.

The submitted brochure depicts the item to be imported as the "BPQ Backpack/Seat". It is composed of a folding tubular metal frame which is X-shaped and a textile cover which is sewn to the top of the frame in order to form a folding stool. The stool is buckled to a backpack at the top and bottom and secured with a 2-1/4" wide belt. The stool is removable so that it and the backpack can be used separately. The backpack has a main compartment with a buckle flap, a draw-cord opening and three roomy, buckle-flap pockets. It measures 14-1/2"W x 22-1/2" H. The folding stool has a black metal frame and a PVC-coated nylon seat. The dimensions of the seat, when opened, are 12-1/2"W x 11"D x 17-1/2"H.

The design of the article shows that it is suitable for use both as a portable seat and as a backpack. Neither use appears to be casual, incidental, or subordinate to the other.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). The folding seat with backpack 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 backpack would be classified under a preceding Chapter.

The applicable subheading for the folding seat with backpack will be 9401.79.0015, 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 0.8% ad valorem.

The merchandise is not subject to quota restraints or visa requirements.

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.


Robert B. Swierupski

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