HQ 954814

December 9, 1993

CLA-2 CO:R:C:T 954814 CC

CATEGORY: Classification

TARIFF NO.: 9401.79.0015

Ann Huang

Crown Trade & Technologies, Inc.

1132 Taft Street

Rockville, MD 20850

RE: Classification of a folding chair with a bag; Heading 9401;

GRI 5, bag classified with chair

Dear Ms. Huang:

This letter is in response to your request for the tariff

classification of a folding chair and bag from China. You have

submitted a picture of this merchandise.

FACTS:

The merchandise at issue, designated by you as a camp chair,

is a folding chair constructed of a steel frame with seating of

textile material. The chair measures approximately 3 feet by 2+

feet, and the bag measures approximately 3, feet by 4 inches.

The carry on bag is made of textile material and has no other

function but to carry the chair. The metal folding chair and bag

are ordered and shipped together and will be packaged together

for retail sale.

ISSUE:

How is the merchandise at issue classified under the

Harmonized Tariff Schedule of the United States Annotated

(HTSUSA)?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in

accordance with the General Rules of Interpretation (GRI\'s),

taken in order. GRI 1 provides that classification shall be

determined according to the terms of the headings and any

relative section or chapter notes.

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

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

thereof. The Harmonized Commodity Description and Coding System,

Explanatory Notes, the official interpretation of the HTSUSA at

the international level, states at page 1575 the following for

Heading 9401:

Subject to the exclusions mentioned below, this

heading covers all seats (including those for vehicles,

provided that they comply with the conditions

prescribed in Note 2 to this Chapter), for example:

Lounge chairs, arm-chairs, folding chairs

(emphasis added), deck chairs, infants\' high chairs and

children\'s seats designed to be hung on the back of

other seats (including vehicle seats), grandfather

chairs, benches, couches (including those with

electrical heating), settees, sofas, ottomans and the

like, stools (such as piano stools, draughtsmen\'s

stools, typists\' stools, and dual purpose stool-steps).

Note 2 to Chapter 94 states that articles are classified in

headings 9401 to 9403 only if they are designed for placing on

the floor or ground. The chairs at issue are designed for

placing on the floor or ground. In addition, folding chairs are

one of the exemplars listed in the Explanatory Notes to Heading

9401\. Consequently, the merchandise at issue is classified in

Heading 9401.

Subheading 9401.79, HTSUSA, provides for \"other seats, with

metal frames,\" for those articles that are not upholstered. The

chair at issue has a metal frame and is therefore classifiable

under this subheading in accordance with GRI 1. (See

Headquarters Ruling Letter (HRL) 089003 of July 3, 1991.)

Concerning the classification of the bag, GRI 5 provides

that in addition to the foregoing provisions, the following rules

shall apply in respect of the goods referred to therein:

\(a\) Camera cases, musical instrument cases,

gun cases, drawing instrument cases, necklace

cases and similar containers, specially

shaped or fitted to contain a specific

article or set of articles, suitable for

long-term use and entered with the articles

for which they are intended, shall be

classified with such articles when of a kind

normally sold therewith. This rule does not,

however, apply to containers which give the

whole its essential character.

The bag is specially shaped to contain the chair. It is

entered with the chair and is suitable for long term use.

Consequently, the bag meets the requirements of GRI 5(a) and is

classifiable with the chair in Heading 9401.

HOLDING:

The merchandise at issue is classified under subheading

9401.79.0015, 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, outdoor: with

textile covered cushions or textile seating or backing material:

other. The rate of duty is 4 percent ad valorem. No textile

category is currently assigned to merchandise classified under

this subheading.

Sincerely,

John Durant, Director

Commercial Rulings Division