NY 854787
Aug 09 1990
CLA-2-94:S:N:N1:233 854787
Mr. Marty Langtry
Castelazo & Associates
5420 West 104th Street
Los Angeles, CA. 90045
RE: The tariff classification of a "backpack beachchair" from
the Phillipines.
Dear Mr. Langtry:
In your letter dated July 18, 1990, on behalf of Ocean
Imports International, Redondo Beach, CA. 90277, you requested a
tariff classification ruling.
The furniture item is described as a "backpack beachchair"
(or backrest). The frame is constructed of red tangili wood,
which supports a 17 ounce cotton canvas. When the article is
unfolded and ready for use, one section of the frame extends
horizontally and stabilizes the piece; another section extends
vertically to act as the actual backrest, and is adjustable in
order to accommodate the user. It has two shoulder straps and
there is no seat incorporated into the frame. However, a piece
of canvas may be extended out and used as a sand or ground cover.
A large pocket is sewn into the back. The backpack folds up so
that it is more easily portable. It is designed to be then
carried around the shoulders as a backpack or placed on the floor
or ground as a beachchair\backrest.
The applicable subheading for the "backpack beachchair"
will be 9401.69.8030, Harmonized Tariff Schedule of the United
States (HTS), which provides for other seats, with wooden frames,
other. The duty rate will be 2.5 percent ad valorem.
Articles classifiable under subheading 9401.69.8030, HTS,
which are products of the Phillipines are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
This ruling is being issued under the provisions
of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport