HQ 085190: Tariff classification of a camp stool; reconsideration of Customs Headquarters Ruling Letter (HRL) 083718

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 085190

                                  November 21, 1989

          CLA-2 CO:R:C:G 085190 JLJ

          CATEGORY: Classification

          TARIFF NO.: 9401.79.0010

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

          RE: Tariff classification of a camp stool; reconsideration of
              Customs Headquarters Ruling Letter (HRL) 083718

          Dear Mr. Johnson:

               You requested a tariff classification for a camp stool with
          cooler bag imported from Canada, submitting photographs of the
          item.  In HRL 083718 of June 6, 1989, we advised you that the
          camp stool was classified under the provision for other furniture
          and parts thereof: other metal furniture: other: other, in
          subheading 9403.20.0030, Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA).

          FACTS:

               Our New York office has requested a reconsideration of HRL
          083718, stating that it believes the correct classification for
          the camp stool to be under the provision 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, in subheading 9401.79.0010, HTSUSA.

               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.














                                         -2-


          ISSUE:

               What is the correct classification of the instant camp
          stool?

          LAW AND ANALYSIS:

               HRL 083718 said that three possible tariff provisions could
          apply to this merchandise: (1) Heading 4202, HTSUSA, which
          provides for trunks, suitcases, ...knapsacks and backpacks...;
          (2) Subheading 9401.79.0010, HTSUSA, which provides for seats; or
          (3) Subheading 9403.20.0030, HTSUSA, which provides for other
          furniture.

               The Explanatory Notes for Heading 9403 state that "This
          heading covers furniture and parts thereof, not covered by the
          previous headings."  Inasmuch as the instant camp stool is
          covered by the provision for seats in subheading 9401.79.0010,
          HTSUSA, subheading 9403.20.0030, HTSUSA, should not have been
          included in the provisions under consideration.

               The design of the camp stool 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.  Neither use predominates.

               General Rule of Interpretation (GRI) 3(a), HTSUSA, states
          that when two or more headings refer to part only of the
          materials or substances contained in mixed or composite goods,
          those headings are to be regarded as equally specific.  Inasmuch
          as both Heading 4202 and subheading 9401.79.0010 refer to only
          part of the components of the camp stool (i.e., the backpack or
          the stool), they are to be regarded as equally specific under GRI
          3(a).  GRI 3(b) says that composite goods shall be classified as
          if they consisted of the component which gives them their
          essential character, but inasmuch as both the backpack and the
          stool components are equally important, no essential character
          can be determined for the camp stool.

               GRI 3(c) says that when goods cannot be classified by
          reference to 3(a) or 3(b), they shall be classified under the
          heading occurring last in numerical order among those equally
          meriting consideration.  Between Heading 4202 and subheading
          9401.79.0010, HTSUSA, subheading 9401.79.0010, HTSUSA, occurs
          last in numerical order; therefore, the camp stool is
          classifiable there.















                                         -3-


          HOLDING:

               The camp stool is classified in subheading 9401.79.0010,
          HTSUSA, dutiable at the rate of 4 percent ad valorem.
          Merchandise originating in Canada and classified in this
          subheading 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.  HRL 083718 is modified
          accordingly.

                                         Sincerely,




                                         John Durant, Director
                                         Commercial Rulings Division












































          6cc: A.D. N.Y. Seap. (NIS-233-60)
          JLJohnson:tj:typed 08/25/89
          Jones library
          name: 085190JLJ