CLA-2 CO:R:C:G 085190 JLJ
Mr. Byron Johnson
McClary, Swift and Co., Inc.
P.O. Box 370
Blaine, Washington 98230
RE: Tariff classification of a camp stool; reconsideration of
Customs Headquarters Ruling Letter (HRL) 083718
Dear Mr. Johnson:
You requested a tariff classification for a camp stool with
cooler bag imported from Canada, submitting photographs of the
item. In HRL 083718 of June 6, 1989, we advised you that the
camp stool was classified under the provision for other furniture
and parts thereof: other metal furniture: other: other, in
subheading 9403.20.0030, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
FACTS:
Our New York office has requested a reconsideration of HRL
083718, stating that it believes the correct classification for
the camp stool to be under the provision 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, in subheading 9401.79.0010, HTSUSA.
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.
-2-
ISSUE:
What is the correct classification of the instant camp
stool?
LAW AND ANALYSIS:
HRL 083718 said that three possible tariff provisions could
apply to this merchandise: (1) Heading 4202, HTSUSA, which
provides for trunks, suitcases, ...knapsacks and backpacks...;
(2) Subheading 9401.79.0010, HTSUSA, which provides for seats; or
(3) Subheading 9403.20.0030, HTSUSA, which provides for other
furniture.
The Explanatory Notes for Heading 9403 state that "This
heading covers furniture and parts thereof, not covered by the
previous headings." Inasmuch as the instant camp stool is
covered by the provision for seats in subheading 9401.79.0010,
HTSUSA, subheading 9403.20.0030, HTSUSA, should not have been
included in the provisions under consideration.
The design of the camp stool 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. Neither use predominates.
General Rule of Interpretation (GRI) 3(a), HTSUSA, states
that when two or more headings refer to part only of the
materials or substances contained in mixed or composite goods,
those headings are to be regarded as equally specific. Inasmuch
as both Heading 4202 and subheading 9401.79.0010 refer to only
part of the components of the camp stool (i.e., the backpack or
the stool), they are to be regarded as equally specific under GRI
3(a). GRI 3(b) says that composite goods shall be classified as
if they consisted of the component which gives them their
essential character, but inasmuch as both the backpack and the
stool components are equally important, no essential character
can be determined for the camp stool.
GRI 3(c) says that when goods cannot be classified by
reference to 3(a) or 3(b), they shall be classified under the
heading occurring last in numerical order among those equally
meriting consideration. Between Heading 4202 and subheading
9401.79.0010, HTSUSA, subheading 9401.79.0010, HTSUSA, occurs
last in numerical order; therefore, the camp stool is
classifiable there.
-3-
HOLDING:
The camp stool is classified in subheading 9401.79.0010,
HTSUSA, dutiable at the rate of 4 percent ad valorem.
Merchandise originating in Canada and classified in this
subheading 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. HRL 083718 is modified
accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D. N.Y. Seap. (NIS-233-60)
JLJohnson:tj:typed 08/25/89
Jones library
name: 085190JLJ