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NY K85657

May 5, 2004
CLA-2-94:RR:NC:SP:233 K85657


TARIFF NO.: 9401.79.0050

Mr. Eric S.C. Wang
Dynasty Customs Broker Inc.
1409 San Mateo Ave.
So. San Francisco, CA 94080

RE: The tariff classification of a “Mobile Locker” from China.

Dear Mr. Wang:

In your letter dated April 27, 2004, on behalf of Zuca Inc., you requested a tariff classification ruling.

The submitted literature depicts a “Mobile Locker” consisting of a metal stool measuring approximately 14” x 10” x 18” and weighing 10 pounds. Attached to the frame by eight hook and loop straps is a removable, washable and water resistant textile bag. The textile bag contains one large compartment for storage, and one zipper-pocket on both sides. On the top of the “MobileLocker” is a flat metal panel with a grip hole which serves not only as the grip, but also as the seat. The item also features 4 wheels and an extendable handle.

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

The applicable subheading for the “MobileLocker” will be 9401.79.0050, 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, 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 646-733-3036.


Robert B. Swierupski

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