CLA-2-94:S:N:N8:233 8956862
Ms. Sarah Keen
L. E. Coppersmith, Inc.
Customs Broker and Foreign Freight Fwdrs.
704 S. Isis Avenue
Inglewood, CA 90301
RE: The tariff classification of a Beach Chair and Back Pack
combination from Taiwan.
Dear Ms. Keen:
In your letter dated March 9, 1994, on behalf of L. L.
Knickerbocker Co., Inc., 30055 Comercio, Rancho Santa Margarita,
CA 92688, you requested a tariff classification ruling.
The furniture item is a Beach Chair and Back Pack combination,
known in the trade as the "Kik Bak Pak". The item is worn on the
back with ample room for storage. When not used as a backpack, it
unfolds to become a chair with a metal frame, wooden arm rests and
plastic seat and back. The back pack is removable for cleaning but
will be shipped attached to the chair via the patented "sleeve" and
double straps attached to the frame.
GRI (2), HTSUSA, provides in part that "the
classification of goods consisting of more than one material or
substance shall be according to the principles of rule 3". The
merchandise is prima facie classifiable under either heading 4202,
HTSUSA, or heading 9401, HTSUSA. However, GRI 3 (a) is not
applicable because neither heading provides a more specific
description of the merchandise.
GRI 3 (b) is not viable because the article has a dual primary
purpose which makes it more than an article of subheading 9401,
HTSUSA. Consequently, we are unable to ascertain which component
of the article imparts the essential character thereto. In this
instance the merchandise is classifiable under that heading which
occurs last in numerical order among those which equally merit
consideration.
The applicable subheading for the Beach Chair and Back Pack
Combination will be 9401.79.0035, Harmonized Tariff Schedule of the
United States Annotated HTSUSA, which provides for: Other seats,
with metal frames: Other: Outdoor: Other: Other. The rate of duty
will be 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