CLA-2-94:S:N:N7:233 812536
Mr. Robert L. Gardenier
M. E. Dey & Co.
Custom House Brokers
5007 South Howell Avenue
P.O. Box 37165
Milwaukee, Wisconsin 53237-0165
RE: The tariff classification of a Sit Pack from Korea.
Dear Mr. Gardenier:
In your letter dated July 7, 1995, on behalf of HT
Enterprises, 138 E. Sheboygan St, Campbellsport, WI 53010, you
requested a tariff classification ruling and guidance on marking
requirements.
The submitted sample depicts the furniture item as a SP-10BLK
Sit Pack. It is is made of a nylon material with a frame of 1/2
inch hollow steel tubing. The hollow tube frame folds flat as part
of a backpack or can be extended into a stool with straps attached
to the tubing. The nylon material part has zippered portions for
the contents. The principle use of this Sit Pack is for camping,
hunting and other outdoor activities as a stool and a backpack.
The submitted sample will be returned to you under separate
cover.
General Rule of Interpretation (GRI) 3 (b), Harmonized Tariff
Schedule of the United States Annonated (HTS), provides that
composite goods shall be classified as if they consisted of the
component which imparts their essential character. Since the stool
and the backpack have co-equal functions, no essential character
can be determined.
GRI 3 (c) states that when goods cannot be classified by
reference to GRI 3 (a) or 3 (b), they shall be classified under
the heading which occurs last in numerical order among those which
merit consideration. Heading 4202, HTS, provides for, among other
things, traveling bags, knapsacks and backpacks, sport bags and
similar containers, of textile meterials. Heading 9401, HTS,
provides for seats (other than those of heading 9402). Therefore,
pursuant to GRI 3 (c), classification is under heading 9401, HTS.
The applicable subheading for the Sit Pack will be
9401.79.0035, Harmonized Tariff Schedule of the United States
Annotated, 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. The rate of duty
will be 3.2 percent ad valorem.
The Sit Pack sample is marked with a strung label secured to
the zipper of the backpack. The strung label has on one side MADE
IN KOREA, Part No. SP-10BLK, a bar code and HT Enterprises, Inc.,
139 E. Sheboygan St., Campbellsport, WI 53010. The marking
statute, section 304, Tariff Act of 1930, as amended 19 U.S.C.
1304), provides that, unless accepted, every article of foreign
origin (or its container) imported into the U.S. shall be marked
in a conspicuous place as legibly, indelibly and permanently as the
nature of the article (or its container) will permit, in such a
manner as to indicate to the ultimate purchaser in the U.S. the
English name of the country of origin of the article. Part 134,
Customs Regulations (19 CFR Part 134)implements the country of
origin marking requirement and exceptions of 19 U.S.C. 1304.
With regards to the permanency of a marking , section 134.41
(a), Customs Regulations (19 CFR 134.41(a), provides that as a
general rule marking requirements are best met by marking worked
into the article at the time of manufacture. For example, it is
suggested that the country of origin on metal articles be die sunk,
molded in, or etched. However, section 134.44, Customs Regulations
(19 CFR 134.44), generally provides that any marking that is
sufficiently permanent so that it will remain on the article until
it reaches the ultimate purchaser unless deliberately removed is
acceptable. [IF PAPER STICKERS OR PRESSUTE SENSITIVE LABELS ARE
USED, THEY MUST BE AFFIXED IN A CONSPICUOUS PLACE AND SO SECURELY
THAT UNLESS DELIBERATELY REMOVED THEY WILL REMAIN ON THE ARTICLE
WHILE IT IS IN STORAGE OR ON DISPLAY AND UNTIL IT IS DELIVERED TO
THE ULTIMATE PURCHASER. (19 CFR 1334.44(B). SEE ALSO 19 CFR 134.41
(B).]
The proposed marking of the the imported Sit Pack, as
described above, is conspicuously, legibly and permanently marked
in satisfaction of the marking requirements of 19 U.S.C. 1304 and
19 CFR Part 134.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A
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