HQ 084263: Classification of folding fishing stools

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 084263

                                        June 21, 1989


          CLA-2 CO:R:C:G  084263 DSN

          CATEGORY:  Classification

          TARIFF NO.:  9401.79.0010

          Roderick B. MacDonald
          MacDonald Paint & Design
          1200 Howard Street
          San Francisco, CA 94103

          RE:  Classification of folding fishing stools

          Dear Mr. MacDonald:

                This ruling letter is in reference to your inquiry of March
          21, 1989, concerning classification under the Harmonized Tariff
          Schedule of the United States Annotated (HTSUSA), for folding
          fishing stools produced in China.  A brochure was submitted in
          lieu of samples.

          FACTS:

                Style number GDF002BP is a folding fishing stool with a
          backpack.  Style GDF002B is a folding fishing stool with a bag.
          Both styles contain a folding tubular metal frame which is X-
          shaped.  The backpacks and bags are composed of a textile
          material.  The textile cover is sewn to the top of the frame in
          order to form a seat.  Below the seat and attached to it is a bag
          with a zipper.  There is a shoulder strap which is attached to
          the frame.  The dimensions are approximately 20 inches by 16
          inches by 15 inches.

                The design of the articles indicate that they are both
          suitable for use as portable stools and as carry-all bags.  The
          articles can easily be used to carry fishing equipment or other
          merchandise.  When carried the bag may be supported by the
          shoulder strap or held by the top of the X-shaped frame.

          ISSUE:

                How is the merchandise at issue classified under the
          HTSUSA?    











                                         -2-

          LAW AND ANALYSIS:

                Classification of merchandise under the HTSUSA is in
          accordance with the General Rules of Interpretation (GRI's),
          taken in order.  GRI 3 provides for goods which are prima facie
          classifiable in different headings.  No one heading specifically
          provides for the merchandise at issue.  Heading 4202, HTSUSA,
          provides for among other things traveling bags, knapsacks and
          backpacks, sports bags, and similar containers, of textile
          materials.  Heading 9401, HTSUSA, provides for seats (other than
          those of heading 9402), whether or not convertible into beds, and
          parts thereof.

                GRI 3(b) provides that composite goods consisting of
          different materials or made up of different components, are
          classified as if they consisted of the material or component
          which gives them their essential character.  According to the
          Explanatory Notes which constitute the official interpretation of
          the tariff at the international level, essential character may be
          determined by the the nature of the material or component, its
          bulk, quantity, weight or value, or by the role of a constituent
          material in relation to the use of the goods.  With respect to
          the merchandise at issue, neither the bag nor the stool imparts
          the essential character.  The bag and the stool have co-equal
          functions, and therefore classification cannot be determined
          under GRI 3(b).

                GRI 3(c) provides that when goods cannot be classified by
          GRI 3(a) or 3(b), they are classified under the heading which
          occurs last in numerical order among those which merit
          consideration.  Therefore, pursuant to GRI 3(c), classificatuion
          is under heading 9401, HTSUSA.

          HOLDING:

                The merchandise at issue is classified under 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,
          and dutiable at the rate of 4 percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division