In ruling N326929 (July 8, 2022), Customs and Border Protection (CBP) discussed the tariff classification of a portable chair-and-backpack from China. The product, identified as an the “Playamigo All-in-One Portable Chair & Backpack,” is a combination travel tote bag with storage compartments and a portable seat. The item is constructed of 3 internal round steel tube rails and 100% polyester fiber. The tote area, removable zipper pouch, interior elastic straps, and three exterior pockets serve to provide for the placement and portable storage of items. A convertible zipper chain strap allows users to carry the Playamigo over the shoulder, across the body, or as a backpack. A reverse-coil zipper pocket – which is located at the base – stows a mat that unfolds and extends for seating. This mat provides portable seating for outdoor recreations such as picnics, camping, hunting, fishing, beach, lakes, concerts, hiking, and sporting events. The dimensions approximate 17” in length, 18” in width, 10” in depth, and a weight of 5 lbs. The item is available in different colors as well.
In its ruling, CBP referred to Explanatory Note (EN) XII to General Rule of Interpretation (GRI) 3(c), which notes in part: “when goods cannot be classified by reference to Rule 3(a) specific description or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.” As noted, the item is a composite good that serves as a backpack (heading 4202) and a seat (heading 9401). Because the Playamigo is suitable for functional use both as a backpack and as a portable seat, CBP found that no essential could be determined by one of the two components. As such, the Playamigo would need to be classified according to the component that occurs last in numerical order within the tariff headings, which would be heading 9401.
CBP determined that the applicable tariff classification would 401.79.0015, HTSUS, 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: Other: Outdoor: With textile covered cushions or textile seating or backing material: Other.” The rate of duty is free.
Additionally, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, Chinese products under subheadings 9401.79.0015, HTSUS, unless specifically excluded, are subject to an additional 25% ad valorem duty rate. As such, the chapter subheading 9903.88.04 must be reported in addition to subheading 9401.79.0015, HTSUS.