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NY G87013

February 8, 2001

CLA-2-94:RR:NC:SP:233 G87013


TARIFF NO.: 9401.80.4035

Ms. Michelle L. Creller
Fritz Companies, Inc.
P.O. Box 2874
Champlain, NY 12919

RE: The tariff classification of a backpack convertible into a seat from Canada.

Dear Ms. Creller:

In your letter dated January 22, 2001, you requested a ruling on tariff classification.

The submitted sample, referred to as the “Yaka,” is a backpack convertible into a seat. The article is composed of a backpack made of nylon which is attached to a seat back by means of straps and buckles. The back and detachable seat are made of hard plastic. The article has a maximum load capacity of 125 pounds and weighs approximately 8 pounds.

Your sample is being returned as requested.

We find that the above-described backpack convertible into a seat is a composite good whose essential character is not clearly imparted by either the backpack or the seat. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the classification for the seat occurs last.

The applicable subheading for the backpack convertible into a seat will be 9401.80.4035, 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: of rubber or plastics: other, outdoor: other: other. The rate of duty will be free.

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 212-637-7061.


Robert B. Swierupski

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