HQ 954537: "CHAIR-EEZ", tote/float; "THIRST-EEZ", drink float; Drink sleeve and cup

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 954537

                       September 23, 1993 


CLA-2  CO:R:C:M  954537 DFC 

CATEGORY:  Classification 

TARIFF NO.:  9401.80.60; 3924.90.55; 3924.10.50  

Ms. Cathy Storey 
Aqua Buoyz Inc.
16057 Tampa Palms Blvd, W.
Suite #218
Tampa, Fl  33647

RE:  "CHAIR-EEZ", tote/float; "THIRST-EEZ", drink float; Drink
     sleeve and cup   

Dear Ms. Storey: 

     Your letter dated June 8, 1993, to the Area Director of
Customs in New York, concerning the tariff classification under
the Harmonized Tariff Schedule of the  United States (HTSUS), of
a "CHAIR-EEZ" and a "THIRST-EEZ," has been referred to this
office for a direct reply to you.  Samples and photographs of the
merchandise which will be manufactured in Taiwan were submitted
for examination. 

FACTS: 

     The "CHAIR-EEZ" is a combination chair and tote bag while
the "THIRST-EEZ" is a non-inflatable drink holder.  The "CHAIR-
EEZ" consists of a triangular shaped, foam padded, eight zippers
and two upper handles tote bag/chair, with a shoulder strap
attached to two upper side D-rings. The bag has three circular
foam discs with a cord attached to a side D-ring.  The
approximate dimensions are 19-1/2 " x 17-3/4" x 8".  It also
includes a foam padded cushion with three straps attached to the
D-rings thereon and three zipper parts with a handle.  The
approximate dimensions are 18-1/2" x 19" x 1".  The bottom and
back panels convert to foam padded cushions with a zipper part
and a top opening.  The approximate dimensions are 16-1/2" x 8-
1/2" x 2-1/2".  The "THIRST-EEZ" is a plastic/rubber drink holder
with a removable lid.  The approximate dimensions are 5-1/2" x 3-
1/2".  It is constructed of nylon, foam, plastic and metal.  






                              -2- 

     The "CHAIR-EEZ" tote/float is a floating chair which floats
the users in the water to just below their shoulder level and
will also serve as a floating recliner.  When all the zippers are
zipped up, it converts to a tote bag.  It is very versatile and
was designed for boaters, beach goers, and pool owners to act as
a toy and a functional item all in one.  Two of these units can
be zipped together to make a floating loveseat for two, and it
can also be used as separate cushions.  The principal use of
these articles in the United States will be as pool, lake and
beach accessories. 

     The design of the "CHAIR-EEZ" shows that it is suitable for
use as a portable seat/backrest 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 shoulder strap.

ISSUE: 

     Is the "CHAIR-EEZ" classifiable under heading 9401, HTSUS,
which provides for seats (other than those of heading 9402), 
whether or not convertible into beds, and parts thereof, or under
heading 4202, HTSUS, which provides for trunks, suitcases, vanity
cases, etc?         

LAW AND ANALYSIS: 

     Classification of goods under the HTSUS is governed by the
General Rules of Interpretation (GRI's).  GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and, provided
such headings or notes do not otherwise require, according to
[the remaining GRI's taken in order]."  In other words,
classification is governed first by the terms of the headings of
the tariff and any relative section or chapter notes. 

     GRI 2(b), HTSUS, provides in part that "[t]he classification
of goods consisting of more than one material or substance shall
be according to the principles of Rule 3."  













                              -3- 

     GRI 3, HTSUS, provides as follows: 

          3.   When, by application of Rule 2(b) or for any other
               reason, goods are prima facie classifiable under
               two or more headings, classification shall be
               effected as follows: 

               (a)  The heading which provides the most specific
                    description shall be preferred to headings
                    providing a more general description. 
                    However, when two or more headings each refer
                    to part only of the materials or substances
                    contained in mixed or composite goods . . .
                    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, 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.  

     The "CHAIR-EEZ" is prima facie classifiable under either
heading 4202, HTSUS, or heading 9401, HTSUS.  However, GRI 3(a)
is not applicable because neither heading provides a more
specific description of the merchandise. 

     GRI 3(b) is not viable because the article has a dual
purpose which makes it more than article of heading 4202, HTSUS,
or a seat of heading 9401, HTSUS.  Consequently, we are unable to
ascertain which component of the article imparts the essential
character thereto.  










                              -4- 

     In this instance the "CHAIR-EEZ" is classifiable under that
heading which occurs last in numerical order among those which
equally merit consideration pursuant to GRI 3(c), HTSUS.  Between
heading 4202, HTSUS, and subheading 9401.80.60, HTSUS, subheading
9401.80.60, HTSUS, occurs last in numerical order.   

     The "THIRST-EEZ" drink float was designed to float the
consumers drink in the water and to attach to the "CHAIR-EEZ"
thus preventing it from floating away while the consumer floats
in the water.  It can also be clipped to most bathing suits.  It
will also be sold with a sleeve to help keep the user's drink
cold and a spill proof cup to prevent water from going in the
drink.  It is made from molded polyethylene and will be coated
with a colored dipped vinyl finish.

     It is our position that the "THIRST-EEZ" drink float is
classifiable under subheading 3924.90.55, HTSUS, which provides
for tableware, kitchenware, other household articles and toilet
articles, of plastic, other, other.    

     The drink sleeve and cup will be sold in conjunction with
the "THIRST-EEZ" to give the consumers all they need to keep
their drinks cold, spill proof and afloat in the water. 

     It is our position that the drink sleeve and cup are
classifiable under subheading 3924.10.50, HTSUS, which provides
for tableware, kitchenware, other household articles and toilet
articles, of plastics. tableware and kitchenware, other.   

HOLDING:

     The "CHAIR-EEZ" is dutiable at the rate of 4% ad valorem  
under subheading 9401.80.60, HTSUS.  

     The "THIRST-EEZ" drink float is dutiable at the rate of 3.4%
ad valorem under subheading 3924.90.55, HTSUS. 

     The drink sleeve and cup are dutiable at the rate of 3.4% ad
valorem under subheading 3924.10.50, HTSUS.  



                                   Sincerely, 


                                   John Durant, Director
                                   Commercial Rulings Division