CLA-2 CO:R:C:T 954814 CC
Ann Huang
Crown Trade & Technologies, Inc.
1132 Taft Street
Rockville, MD 20850
RE: Classification of a folding chair with a bag; Heading 9401;
GRI 5, bag classified with chair
Dear Ms. Huang:
This letter is in response to your request for the tariff
classification of a folding chair and bag from China. You have
submitted a picture of this merchandise.
FACTS:
The merchandise at issue, designated by you as a camp chair,
is a folding chair constructed of a steel frame with seating of
textile material. The chair measures approximately 3 feet by 2+
feet, and the bag measures approximately 3, feet by 4 inches.
The carry on bag is made of textile material and has no other
function but to carry the chair. The metal folding chair and bag
are ordered and shipped together and will be packaged together
for retail sale.
ISSUE:
How is the merchandise at issue classified under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 9401, HTSUSA, provides for seats (other than those
of Heading 9402), whether or not convertible into beds, and parts
thereof. The Harmonized Commodity Description and Coding System,
Explanatory Notes, the official interpretation of the HTSUSA at
the international level, states at page 1575 the following for
Heading 9401:
Subject to the exclusions mentioned below, this
heading covers all seats (including those for vehicles,
provided that they comply with the conditions
prescribed in Note 2 to this Chapter), for example:
Lounge chairs, arm-chairs, folding chairs
(emphasis added), deck chairs, infants' high chairs and
children's seats designed to be hung on the back of
other seats (including vehicle seats), grandfather
chairs, benches, couches (including those with
electrical heating), settees, sofas, ottomans and the
like, stools (such as piano stools, draughtsmen's
stools, typists' stools, and dual purpose stool-steps).
Note 2 to Chapter 94 states that articles are classified in
headings 9401 to 9403 only if they are designed for placing on
the floor or ground. The chairs at issue are designed for
placing on the floor or ground. In addition, folding chairs are
one of the exemplars listed in the Explanatory Notes to Heading
9401. Consequently, the merchandise at issue is classified in
Heading 9401.
Subheading 9401.79, HTSUSA, provides for "other seats, with
metal frames," for those articles that are not upholstered. The
chair at issue has a metal frame and is therefore classifiable
under this subheading in accordance with GRI 1. (See
Headquarters Ruling Letter (HRL) 089003 of July 3, 1991.)
Concerning the classification of the bag, GRI 5 provides
that in addition to the foregoing provisions, the following rules
shall apply in respect of the goods referred to therein:
(a) Camera cases, musical instrument cases,
gun cases, drawing instrument cases, necklace
cases and similar containers, specially
shaped or fitted to contain a specific
article or set of articles, suitable for
long-term use and entered with the articles
for which they are intended, shall be
classified with such articles when of a kind
normally sold therewith. This rule does not,
however, apply to containers which give the
whole its essential character.
The bag is specially shaped to contain the chair. It is
entered with the chair and is suitable for long term use.
Consequently, the bag meets the requirements of GRI 5(a) and is
classifiable with the chair in Heading 9401.
HOLDING:
The merchandise at issue is classified under subheading
9401.79.0015, 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:
other. The rate of duty is 4 percent ad valorem. No textile
category is currently assigned to merchandise classified under
this subheading.
Sincerely,
John Durant, Director
Commercial Rulings Division