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NY K81267

November 25, 2003
CLA-2-94:RR:NC:SP:233 K81267


TARIFF NO.: 9401.79.0015

Mr. Stephen C. Liu
Pacific Century Customs Service
11099 S. La Cienega Blvd., #202
Los Angeles, CA 90045

RE: The tariff classification of a “Stool Cooler” from China.

Dear Mr. Liu:

In your letter dated November 17, 2003, you requested a tariff classification ruling.

The submitted sample, referred to as a Stool Cooler, is a collapsible seat comprised of a cooler bag with an adjustable shoulder strap, permanently affixed to a tubular steel X-shaped frame. A textile panel is sewn to the top of the frame forming a seat. The outside dimensions of the seat, when opened, are approximately 19” in length, 11” in width and 13” in height. When carried, the article may be supported by the shoulder strap or held by the top of the X-shaped frame.

Your sample is being returned as requested.

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

The applicable subheading for the Stool Cooler will be 9401.79.0015, 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 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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