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NY R00581

July 22, 2004
CLA-2-94:RR:NC:SP:233 R00581


TARIFF NO.: 9401.79.0015

Ms. Jennifer Stafford
P.O. Box 490
Guntersville, AL 35976

RE: The tariff classification of a folding camp chair with zippered bag from Thailand.

Dear Ms. Stafford:

In your letter dated July 16, 2004, you requested a tariff classification ruling.

The merchandise to be imported is a chair that combines a folding camp style chair with an attached zippered bag for warmth. The chair has a metal frame and folds. The zippered bag is a blanket that zips and is made of nylon with a layer of polyester fiberfill. The chair is primarily for outdoor use, e.g., while watching an athletic event during cold weather. The bag can be turned inside out and used as a carrying bag for the entire unit. You have submitted several photographs for our review.

We find that the above-described item is a composite good whose essential character is not clearly imparted by either the chair or the zippered bag. 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 chair occurs last.

The applicable subheading for the folding camp chair with zippered bag 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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