CLA-2 CO:R:C:G 084263 DSN
Roderick B. MacDonald
MacDonald Paint & Design
1200 Howard Street
San Francisco, CA 94103
RE: Classification of folding fishing stools
Dear Mr. MacDonald:
This ruling letter is in reference to your inquiry of March
21, 1989, concerning classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for folding
fishing stools produced in China. A brochure was submitted in
lieu of samples.
FACTS:
Style number GDF002BP is a folding fishing stool with a
backpack. Style GDF002B is a folding fishing stool with a bag.
Both styles contain a folding tubular metal frame which is X-
shaped. The backpacks and bags are composed of a textile
material. The textile cover is sewn to the top of the frame in
order to form a seat. Below the seat and attached to it is a bag
with a zipper. There is a shoulder strap which is attached to
the frame. The dimensions are approximately 20 inches by 16
inches by 15 inches.
The design of the articles indicate that they are both
suitable for use as portable stools and as carry-all bags. The
articles can easily be used to carry fishing equipment or other
merchandise. When carried the bag may be supported by the
shoulder strap or held by the top of the X-shaped frame.
ISSUE:
How is the merchandise at issue classified under the
HTSUSA?
-2-
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 3 provides for goods which are prima facie
classifiable in different headings. No one heading specifically
provides for the merchandise at issue. Heading 4202, HTSUSA,
provides for among other things traveling bags, knapsacks and
backpacks, sports bags, and similar containers, of textile
materials. Heading 9401, HTSUSA, provides for seats (other than
those of heading 9402), whether or not convertible into beds, and
parts thereof.
GRI 3(b) provides that composite goods consisting of
different materials or made up of different components, are
classified as if they consisted of the material or component
which gives them their essential character. According to the
Explanatory Notes which constitute the official interpretation of
the tariff at the international level, essential character may be
determined by the the nature of the material or component, its
bulk, quantity, weight or value, or by the role of a constituent
material in relation to the use of the goods. With respect to
the merchandise at issue, neither the bag nor the stool imparts
the essential character. The bag and the stool have co-equal
functions, and therefore classification cannot be determined
under GRI 3(b).
GRI 3(c) provides that when goods cannot be classified by
GRI 3(a) or 3(b), they are classified under the heading which
occurs last in numerical order among those which merit
consideration. Therefore, pursuant to GRI 3(c), classificatuion
is under heading 9401, HTSUSA.
HOLDING:
The merchandise at issue is classified under 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,
and dutiable at the rate of 4 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division