CLA-2-94:RR:NC:2:233 A88937
Mr. Leonard Samartini
Total Port Clearance Inc.
10 Fifth Street
Valley Stream, NY 11581
RE: The tariff classification of a multi-function chair from China.
Dear Mr. Samartini:
In your letter dated October 29, 1996, on behalf of Bonnie Int'l., you requested a tariff
classification ruling.
The submitted sample, Style #8803A, is a multi-function folding stool. It is comprised of
a tubular metal frame which is X-shaped. A piece of textile fabric is sewn to the top of the frame
in order to form a seat. Below the seat and attached to it by means of stitching is a bag with a zipper.
Two carrying handles are attached to the frame. The dimensions of the stool, when opened, are
approximately 12" x 9" x 9".
The design of the article indicates that it is suitable for use as both a portable stool and as a
carry-all bag. Neither use appears to be casual, incidental, or subordinate to the other. The article
can easily be used to carry merchandise. When carried, the bag may be supported by the carrying
handles or held by the top of the X-shaped frame. The reinforced seat area permits use as a stool.
The submitted sample will be retained by National Import Specialist Lawrence Mushinske
for official purposes.
Classification of merchandise under the Harmonized Tariff Schedule of the United States
(HTS) is governed by the General Rules of Interpretation (GRIs). The multi-function chair is a
composite article with no essential character and therefore will be classified under GRI 3(c)... under
the heading which occurs last in numerical order among those which equally merit consideration.
In this instance, the seat falls under Chapter 94, while the carry-all bag would be classified under a
preceding Chapter.
The applicable subheading for the multi-function chair will be 9401.79.0015, Harmonized
Tariff Schedule of the United States (HTS), which provides for Seats, 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 will be 2.4% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19
C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry
documents filed at the time this merchandise is imported. If you have any questions regarding the
ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division