The tariff classification of a hammock on metal stand with pillow from China.
Issued February 20, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.80.6080
Headings: 9403
Product description
The tariff classification of a hammock on metal stand with pillow from China.
CBP rationale
The applicable subheading for the hammock on metal stand with pillow will be, 9403.80.6080 HTS, which provides for other furniture and parts thereof: furniture of other materials… other.
Full text
NY G86837 February 20, 2001 CLA-2-94:RR:NC:SP:233 G86837 CATEGORY: Classification TARIFF NO.: 9403.80.6080 Mr. Dirk Niedermann Wachsmuth & Krogmann, Inc. 123 Silvert Court Bensenville, IL 60106 RE: The tariff classification of a hammock on metal stand with pillow from China. Dear Mr. Niedermann: In your letter dated February 2, 2001, you requested a ruling on tariff classification. The submitted photograph depicts a hammock on a floor standing metal stand with a pillow. The body of the hammock is made of cotton canvas fabric. The pillow is made of cotton with a 100% polyester filling. The stand is made with stainless steel, painted with green paint. The items will be packed in one carton with the measurements 41” x 11” x 3.5”. We find that the above-described item is a composite good consisting of different materials whose essential character is not clearly imparted by either the steel stand or the textile fabric body of the hammock. General Rules of Interpretation (“GRI”) 3(c), Harmonized Tariff Schedule of the United States (HTS), provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the classification for the textile fabric body occurs last. The applicable subheading for the hammock on metal stand with pillow will be, 9403.80.6080 HTS, which provides for other furniture and parts thereof: furniture of other materials… other. The rate of duty will be free. The merchandise is not subject to quota restraints or visa requirements. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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