HQ 083640
April 13 1989
CLA 2 CO:R:C:G 083640 DFC
Tariff NO.: 9401.79.0010
Ms. Carol A. Garrity
Sales Administrator
Garrett Hewitt International, Inc.
901 No. Broadway Suite 16,
No. White Plains
New York 10603
RE: Tariff classification of a folding chair with bag
Dear Ms. Garrity:
Your letter dated December 7, 1988, addressed to our New York office concerning the tariff classification of a folding chair with bag produced in Taiwan, has been referred to this
office for a direct reply to you. A sample was submitted for examination.
FACTS:
The sample consists of a folding tubular metal frame and a bag made of textile material. The frame is made of metal and is x shaped. A textile cover is sewn to the top of the frame in
order to form a seat. Below the seat and attached to it by means of stitching is a bag with a zipper. There is a shoulder strap connected to the frame. The bag measures approximately 14"long x 9 1/2" wide x 12 1/2" high.
The design of the article shows that it is both suitable for use as a portable stool and as a carry all bag. Neither use appears to be casual, incidental, or subordinate to the other.
The article can easily be used to carry merchandise. When carried, the bag may be supported by the shoulder strap or held by the top of the x shaped frame which is designed for use as
handgrips. The reinforced seat area permits use as a stool
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ISSUE:
Is the merchandise classifiable under heading 9401, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as seats or is it classifiable under heading 4202,
HTSUSA, as trunks, suitcases, handbags, etc.,?
LAW AND ANALYSIS:
In applying the HTSUSA, the Customs Service must follow the terms of the statute. Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to /the remaining GRI's taken in order/." In other words classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.
GRI 2(b), HTSUSA, provides in part that "t/he classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3."
GRI 3, HTSUSA, provides as follows:
3. When, by application of Rule 2(b) or for any
other reason, goods are prima facie
classifiable under two or more headings,
classification shall be effected as follows:
(a) The heading which provides the most specific
description shall be preferred to headings
providing a more general description. However,
when two or more headings each refer to part
only of the materials or substances contained
in mixed or composite goods or to part only of
the items in a set put up for retail sale, those
headings are to be regarded as equally specific
in relation to those goods, even if one of them
gives a more complete or precise description of
the goods.
(B) Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which
cannot be classified by reference to 3(a), shall
be classified as if they consisted of the
material or component which gives them their
essential character, insofar as this criterion is
applicable.
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(C) When goods cannot be classified by reference to
3(a) or 3(b), they shall be classified under the
heading which occurs last in numerical order
among those which equally merit consideration.
The merchandise is prima facie classifiable under either heading 4202, HTSUSA, or heading 9401, HTSUSA. However, GRI 3(a) is not applicable because neither heading provides a more specific description of the merchandise.
GRI 3(b) is not viable because the article has a dual primary purpose which makes it more than an article of subheading 4202, HTSUSA, or a seat of subheading 9401, HTSUSA. Consequently, we are unable to ascertain which component of the article imparts
the essential character thereto.
In this instance the merchandise is classifiable under that heading which occurs last in numerical order among those which equally merit consideration pursuant to GRI 3(c).
HOLDING:
The merchandise is classifiable under subheading 9401.79.0010, HTSUSA, as other seats, with metal frames, other, outdoor, with textile covered cushions or textile seating or
backing material. The applicable rate of duty for this provision is 4 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division