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NY L88393

October 31, 2005

CLA-2-94:RR:NC:SP:233 L88393


TARIFF NO.: 9401.79.0015

Ms. Marsha McCabe
Midwest Gloves & Gear
P.O. Box 260
Chillicothe, MO 64601

RE: The tariff classification of a Girls Camping Chair with Umbrella from China.

Dear Ms. McCabe:

In your letter dated October 20, 2005, you requested a tariff classification ruling.

The submitted sample is identified as TG626K Girls Camping Chair with Umbrella consisting of a folding chair packaged with a sun umbrella and a drawstring polyester fabric pouch with shoulder strap. The items are colored pink with butterfly, flower and dotted bug icons. The chair is constructed of a metal frame with polyester fabric seat and back. To attach the umbrella to the chair, the umbrella handle is inserted into a compartment sewn onto the back of the chair. The umbrella has no other use than with the chair. The chair has armrests and folds and stores in the specially fitted and designed pouch for easy carry. The item is designed to be placed on the floor or ground and used by children for protection from the sun while sitting. The chair also comes in a boy’s style, TG627K. You have also submitted a product list with your request.

Your sample is being returned as requested.

The chair and the umbrella used to construct the Girls Camping Chair with Umbrella form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the chair imparts the essential character to the good.

The pouch, when imported with the chair and umbrella, is classifiable with its contents pursuant to General Rule of Interpretation 5(a) which states: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character.

The applicable subheading for the Girls Camping Chair with Umbrella will be 9401.79.0015, Harmonized Tariff Schedule of the United States (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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