HQ 083718: Tariff classificaton of a camp stool

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 083718

                                     June 6, 1989

            CLA-2 CO:R:C:G 083718 JLJ 836752

            CATEGORY: Classification

            TARIFF: No.: 9403.20.0030

            Mr. Byron Johnson
            McClary, Swift and Co., Inc.
            P.O. Box 370
            Blaine, Washington  98230

            RE:  Tariff classificaton of a camp stool

            Dear Mr. Johnson:

                 You requested a tariff classification for a camp stool
            with cooler bag imported from Canada.  You submitted
            photographs of this item to our New York office.  The
            photographs were transmitted electronically to this office.

            FACTS:

                 The photographs depict a camp stool with a cooler bag
            permanently affixed to a steel tubular frame complete with
            shoulder strap.  The top of the frame is covered in order to
            form a seat.  The outside dimensions of the steel tubular frame
            are 12 inches in width, 14-1/2 inches in length and 12-5/8
            inches in height.

                 The design of the article indicates that it is suitable
            for use both as a portable camp stool and as a cooler bag.  The
            camp stool can easily be used to cool merchandise.  When
            carried, the bag may be supported by the shoulder strap or held
            by the top of the X-shaped frame.  The seat permits use as a
            portable stool.

            ISSUE:

                 What is the classification under the Harmonized Tariff
            Schedule of the United States Annotated (HTSUSA) of this
            merchandise?



















                                          -2-


            LAW AND ANALYIS:

                 General Rule of Interpretation (GRI) 3, HTSUSA, reads as
            follows:

                      3.  When...goods are, prima facie, classifable
                          under two or more headings, classification
                          shall be effected as follows:

                      (a) The heading which provides the most
                          specific description shall be pre-
                          ferred to headings providing a more
                          general description.  However when two
                          or more headings each refer to part only of
                          of the materials or substances contained
                          in mixed or composite goods or to part
                          only of the materials or substances
                          contained in mixed or composite goods
                          or to part only of the items in a set
                          put up for retail sale, those headings
                          are to be regarded as equally specific
                          in relation to those goods, even if
                          one of them gives a more complete or
                          precise description of the goods.

                      (b)  Mixtures, composite goods consisting
                           of different materials or made up of
                           different components, and goods put
                           up in sets for retail sale, which
                           cannot be classified by reference
                           to 3(a) shall be classified as if
                           they consisted of the material or
                           component which gives them their
                           essential character, insofar as this
                           criterion is applicable.

                      (c)  When goods cannot be classified 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.

                 We note that your letter states that the principal use of
            the camp stool is as a camp stool.  The design of the instant
            merchandise, however, indicates that it is equally suitable for
            use as a portable camp stool and as a cooler bag.  The item can
            be used to cool merchandise.  The seat area permits use as a
            camp stool.  Based on this information, it appears that neither
            GRI 3(a) nor GRI 3(b) applies in this case.











                                          -3-


                 GRI 3(c) states that when goods cannot be classified by
            reference to 3(a) or 3(b) they shall be classified under the
            heading which occurs last in numerical order among the
            provisions equally meriting consideration.  The three tariff
            porvisions which could apply to this merchandise are as
            follows:

                      (1) Heading 4202, HTSUSA, which provides
                          for trunks, suitcases,...knapsacks
                          and backpacks...;

                      (2) Subheading 9401.79.0010, 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; or

                      (3) Subheading 9403.20.0030, HTSUSA, which
                          provides for other furniture and parts
                          thereof: other metal furniture: other: other.

                 Inasmuch as the last numerical provision is subheading
            9403.20.0030, HTSUSA, this is the provision under which the
            merchandise must be classified.

            HOLDING:

                 The instant camp stool is classified in subheading
            9403.20.0030, HTSUSA, dutiable at the general rate of 4 percent
            ad valorem.  Merchandise originating in Canada is eligible for
            a 3.2 percent ad valorem duty rate under the United States-
            Canada Free Trade Agreement if all applicable regulations are
            met.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division