CLA-2 CO:R:C:G 083718 JLJ 836752
TARIFF: No.: 9403.20.0030
Mr. Byron Johnson
McClary, Swift and Co., Inc.
P.O. Box 370
Blaine, Washington 98230
RE: Tariff classificaton of a camp stool
Dear Mr. Johnson:
You requested a tariff classification for a camp stool
with cooler bag imported from Canada. You submitted
photographs of this item to our New York office. The
photographs were transmitted electronically to this office.
FACTS:
The photographs depict a camp stool with a cooler bag
permanently affixed to a steel tubular frame complete with
shoulder strap. The top of the frame is covered in order to
form a seat. The outside dimensions of the steel tubular frame
are 12 inches in width, 14-1/2 inches in length and 12-5/8
inches in height.
The design of the article indicates that it is suitable
for use both as a portable camp stool and as a cooler bag. The
camp stool can easily be used to cool merchandise. When
carried, the bag may be supported by the shoulder strap or held
by the top of the X-shaped frame. The seat permits use as a
portable stool.
ISSUE:
What is the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) of this
merchandise?
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LAW AND ANALYIS:
General Rule of Interpretation (GRI) 3, HTSUSA, reads as
follows:
3. When...goods are, prima facie, classifable
under two or more headings, classification
shall be effected as follows:
(a) The heading which provides the most
specific description shall be pre-
ferred to headings providing a more
general description. However when two
or more headings each refer to part only of
of the materials or substances contained
in mixed or composite goods or 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.
(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.
We note that your letter states that the principal use of
the camp stool is as a camp stool. The design of the instant
merchandise, however, indicates that it is equally suitable for
use as a portable camp stool and as a cooler bag. The item can
be used to cool merchandise. The seat area permits use as a
camp stool. Based on this information, it appears that neither
GRI 3(a) nor GRI 3(b) applies in this case.
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GRI 3(c) states that 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 the
provisions equally meriting consideration. The three tariff
porvisions which could apply to this merchandise are as
follows:
(1) Heading 4202, HTSUSA, which provides
for trunks, suitcases,...knapsacks
and backpacks...;
(2) Subheading 9401.79.0010, HTSUSA, 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: outdoor: with
textile covered cushions or textile seating
or backing material; or
(3) Subheading 9403.20.0030, HTSUSA, which
provides for other furniture and parts
thereof: other metal furniture: other: other.
Inasmuch as the last numerical provision is subheading
9403.20.0030, HTSUSA, this is the provision under which the
merchandise must be classified.
HOLDING:
The instant camp stool is classified in subheading
9403.20.0030, HTSUSA, dutiable at the general rate of 4 percent
ad valorem. Merchandise originating in Canada is eligible for
a 3.2 percent ad valorem duty rate under the United States-
Canada Free Trade Agreement if all applicable regulations are
met.
Sincerely,
John Durant, Director
Commercial Rulings Division