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NY I80819

April 25, 2002

CLA-2-94:RR:NC:SP:233 I80819


TARIFF NO.: 9401.79.0015

Mr. Frederic D. Van Arnam, Jr.
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016

RE: The tariff classification of the “Pac-Lounge” backpack lounge chair combination. from China.

Dear Mr. Van Arnam:

In your letter dated April 18, 2002, on behalf of Hunter’s View, Ltd., you requested a tariff classification ruling.

The merchandise at issue is called the “Pac-Lounge” and consists of a backpack lounge chair combination. You have submitted a sample for our review. It is anticipated that the Pac-Lounge will be made of 60% cotton and 40% polyester fibers in a camouflage pattern, and is designed for use by hunters as both a backpack and a lounge chair. It has two padded straps on the back and a textile handle on top for carrying. The Pac-Lounge consists of a large compartment for carrying hunting accessories such as clothing, decoys or boots, as well as various hook and loop fastener and snap closure compartments on the front and sides of the backpack for carrying smaller items. The backpack features a number of D-rings for transporting the likes of sleeping bags, tents or other bulky items.

The front of the sack also features a bright orange colored flag, which is concealed by a camouflage flap and secured by a textile strap on either side, which snaps to the sack itself. The flag, used to signal a hunter’s presence to other hunters, is released by unrolling the camouflage flap in which it is stored, and can be secured to the front of the pack by connecting the hook and loop fastener strips attached to the pack.

On the back portion of the pack, at the base of the carrying straps, is a long strip of textile material whose edges hang off of the pack on either side. These side strips have attached at their ends the components of a plastic buckle that, when placed around the hunter’s waist, can be fastened together in order to secure the pack in place while walking.

Inside the backpack there is metal tubing that extends up the sides and across the top of the back portion of the backpack, as well as around the base of the front portion of the backpack, together forming an L-shape. This metal tubing functions as the frame of the lounge chair portion of the article, allowing the user to sit upright in a comfortable position. This rigid frame also prevents the backpack from moving around and forms a stable structure for the seat. The other component of the seat is a cushion, which permanently sewn to the backpack and is covered in the camouflage material of which the rest of the article is made. The cushion is made of wedge-shaped dense foam in order to provide comfortable seating on bumpy ground. To use the seat, the cushion, which can be folded up and secured to the backpack with plastic buckles for ease of carrying, is released and the backpack is placed on the ground. The cushion then forms the seat area of the seat, while the metal tubing provides back support. In the alternative, the Pac-Lounge may be placed with the front portion of the backpack facing the ground, the frame of the backpack forming a triangle with the ground. The cushion is then folded forward onto the back portion of the pack, forming a slanted, padded support for the head when lying down on the ground, for example when hunting waterfowl.

The design of the article shows that it is suitable for use both as a backpack and as a portable seat. 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 Pac-Lounge backpack lounge chair combination is a composite article whose essential character is not clearly imparted by either the backpack or the seat. GRI 3(c) 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 Pac-Lounge backpack lounge chair combination will be 9401.79.0015, 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 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 646-733-3036.


Robert B. Swierupski

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