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NY D81074

August 11, 1998

CLA-2-94:RR:NC:SP:233 D81074


TARIFF NO.: 9401.79.0015

Mr. Louis S. Shoichet

Tompkins & Davidson, LLP

One Astor Plaza

1515 Broadway, 43rd Floor

New York, NY 10036-8901

RE: The tariff classification of a portable folding chair with carry bag from China.

Dear Mr. Shoichet:

In your letter dated August 6, 1998, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The submitted sample, "NFLWhat-a-Chair" - PP 180550, is a portable folding outdoor chair measuring approximately 29 inches high and 19 inches square. The chair, which is constructed with a tubular steel frame, nylon seat with padded backrest, reinforced corners and seams and plastic stabilizing tips, will be imported and sold with a self-color nylon carry bag used to store, protect and carry the chair. The bag, which features a drawstring closure and a webbed nylon shoulder strap, is specially manufactured and shaped to accommodate the chair in the folded position and will only be sold with the chair. When unfolded, the chair is an article of utility designed to be placed on the floor or ground.

Your sample is being returned as requested.

General Rule of Interpretation (GRI) 5(a) of the Harmonized Tariff Schedule of the United States (HTSUS) provides that containers which are specially shaped or fitted to contain a specific article or set of articles, are suitable for long-term use and are entered with the article for which they are intended, shall be classified with such articles when of a kind normally sold therewith.

The instant carry bag can be considered a container specially shaped or fitted to contain this folding chair, is suitably durable and is entered with the article for which it is intended. Further, this carry bag is specifically manufactured to be used in tandem with the chair and is only sold with the chair it is designed to contain. Consequently, when this specially fitted bag or case is entered with the chair for which it is intended it meets the requirements of GRI 5(a) and should be classified with the chair.

The applicable subheading for the portable chair with carry bag will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), 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.

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.


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