HQ 089003

July 3, 1991

CLA-2 CO:R:C:M 089003 NLP

CATEGORY: Classification

TARIFF NO.: 9401.79.00

District Director

101 East Main Street

Norfolk, VA 23510

RE: Protest and Request for Further Review No. 1401-91-100035,

dated February 21, 1991; folding chairs with metal frames;

Heading 9401

Dear District Director:

The following is our decision regarding the Protest and

Request for Further Review No. 1401-91-100035, February 21, 1991.

At issue is the classification of folding chairs.

FACTS:

The products at issue are folding chairs made of tubular

hollow chrome frames with plastic backs and seats.

The importer contends that the plastic comprises the chief

value and weight of the chairs. The importer submitted the

following weight breakdown of the chairs\' components:

50 % plastic seat and back

35 % metal frame

10 % packing

5 % screws

As a result, he argues the essential character of the chairs is

plastic and they should be classified in subheading 9401.80.40,

HTSUSA, which provides for other seats, of rubber or plastics,

other, outdoor.

Your office liquidated the chairs in subheading 9401.79.00,

HTSUSA, which provides for other seats, metal frame, other. The

rate of duty is 4 percent ad valorem.

ISSUE:

Are the instant chairs classifiable in subheading

9401.80.40, HTSUSA, or in subheading 9401.79.00, HTSUSA.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI\'s) set forth the

manner in which merchandise is to be classified under the HTSUSA.

GRI 1 requires that classification be determined first according

to the terms of the headings and any relative section or chapter

notes and, provided the headings or notes do not otherwise

require, according to the remaining GRI\'s taken in order. GRI 6

provides that for legal purposes, the classification of goods in

the subheadings of a heading shall be determined according to the

terms of those subheadings and any related subheading notes and,

mutatis mutandis, to the above rules, on the understanding that

only subheadings at the same level are comparable. GRI 6 thus

incorporates GRI\'s 1 through 5 in classifying goods at the

subheading level.

Heading 9401, HTSUSA, provides for seats (other than those

of heading 9402), whether or not convertible into beds, and parts

thereof. The Explanatory Notes (ENs) for the HTS, although not

dispositive, are to be looked to for the proper interpretation of

the HTS. Folding chairs are listed as exemplars in EN 94.01

which provides that all seats are to be classified in heading

9401 so long as they satisfy the provisions of Note 2, Chapter

94\. Since the instant chairs are designed for placing on the

floor or ground, pursuant to Note 2, Chapter 94, they are

classifiable in Heading 9401, HTSUSA.

The next question to be addressed is the appropriate

subheading in which to classify the chairs. The two possible

subheadings are the following:

9401.79.00 other seats, with metal frames, other

9401.80.40 other seats, of rubber or plastics,

other

Inasmuch as the chairs have metal frames, subheading

9401.79.00, HTSUSA, specifically provides for the folding chairs

by its terms. Therefore, the instant chairs are correctly

classified in that subheading pursuant to GRI 1 and resort to a

GRI 3(b) essential character analysis is unnecessary.

HOLDING:

The protest should be denied in full. A copy of this

decision should be attached to the Form 19 Notice of Action to be

sent to the protestant.

Sincerely,

John Durant, Director

Commercial Rulings Division