CLA-2-94:S:N:N1:233 872168
Mr. Ryden Richardson, Jr.
Carmichael Int'l. Service, Customs Brokers
533 Glendale Boulevard
Los Angeles, California 90026-5097
RE: The tariff classification of a stool and food beverage
cooler from Taiwan.
Dear Mr. Richardson, Jr.:
In your letter dated March 3, 1991, you requested a tariff
classification ruling.
The furniture item, Style #C-127, is a combination plastic stool
and food beverage case, trade named "Cool Case". It is a stool with a
cooler case which has a fixed water container that serves as a divider
and a freezer compartment for the base. The base has an open and close
top that can be secured and serves as a seat that is attached to two
folding plastic pieces affixed to a back portion with a strap. The
design of the article indicates that it is suitable for use both as a
portable stool and as a cooler case. The stool can easily be used to
cool merchandise. When carried, the case may be supported by the strap
or held by the top of the frame. The seat portion permits use as a
portable stool. It has no legs and is designed to be placed on the
floor or ground. The sample you sent is being retained by this
office.
The stool and and food cooler case has no essential character
and is classifiable under two or more headings. The General Rules Of
Interpretation 3. (c), HTSUS, provides that "when goods cannot be
classfied 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. In this case the plastic stool
provision occurs last.
The applicable subheading for the plastic stool and food beverage
case will be 9401.80.4035, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for seats (other than those of heading
9402), whether or not convertible into beds, and parts thereof, other
seats, of rubber or plastic, other. The rate of duty will be 2.4
percent ad valorem.
This ruling is being issued under the provisions of Section 177 of
the Customs Regulations (19 C.F.R. 177).
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