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 > 2002 NY Rulings > NY I88422 - NY I88489 > NY I88422

Previous Ruling Next Ruling
NY I88422

November 14, 2002

CLA-2-94:RR:NC:SP:233 I88422


TARIFF NO.: 9401.79.0015

Ms. Kristi Modlin
Cabela’s, Incorporated
One Cabela Drive
Sidney, NE 69160

RE: The tariff classification of a Turkey Hunting Chair System from China.

Dear Ms. Modlin:

In your letter dated November 8, 2002, you requested a tariff classification ruling.

The submitted sample is a Turkey Hunting Chair System, Set #93-1778, which consists of a turkey-hunting vest with a detachable chair or seat. The shell fabric of the body of the chair system is camouflage print woven twill comprised of 55% cotton/45% polyester. The lining is comprised of 65% polyester/35% cotton. The upper portion of the chair system has two adjustable nylon webbing shoulder straps, which provide for easy load carrying without added back strain. The front portion contains various pockets for carrying turkey calls, GPS units, and other hunting accessories. The back portion is lined with a padded backrest. The back also contains a roomy lined game bag and hunter orange pullout flaps for added safety. The collapsible chair is easily unveiled with the release of two side latch buckles. The elevated frame is made of steel tubing which can hold up to 300 pounds. A piece of camouflage print fabric is sewn to the top of the chair in order to form a seat. The chair bottom also contains a detachable foam padded seat cushion.

The Turkey Hunting Chair System was engineered with the purpose of providing easy conveyance of a chair to relieve turkey hunters who often walk for miles. The primary use of the chair is to provide a quick, comfortable, and dry seating surface. The carrying design of the chair system provides a full range of movement while allowing the hunter non-restrictive use of his hands. The eight-inch raised elevation seating improves maneuverability and visual ability. The chair can be folded down or pulled up quickly with the side latch buckles.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

The Turkey Hunting Chair System is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for seat appears last in numerical order among the competing headings which equally merit consideration.

Your sample is being returned as requested.

The applicable subheading for the Turkey Hunting Chair System will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seatswhether 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

Previous Ruling Next Ruling

See also: