CBP Ruling I88149 — The tariff classification of a "Lazy Day Hammock with Stand" from Thailand.

Tariff classification

Headings: 9403

Product description

The merchandise to be imported is the “Lazy Day Hammock with Stand,” consisting of a nylon bed which attaches to a powder coated glossy finish tubular steel frame with rubber wheels. The item also features a 48” umbrella that can attach to either end, a lockable container for storage, a detachable pillow, and handy storage pockets on the hammock sides for books, lotion, sunglasses, etc. The stand is collapsible and has adjustable rubber feet to compensate for uneven surfaces. The dimensions, when open, are 98”L x 48”W x 34”H. When closed, the dimensions are 36”L x 14”W x 31”H. You have submitted descriptive literature for the hammock with stand and a swatch of the hammock bed fabric. We find that the above-described item is a composite good whose essential character is not clearly imparted by either the steel stand or the textile fabric bed of the hammock. General Rule 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 textile fabric bed comes last.

CBP rationale

The applicable subheading for the “Lazy Day Hammock with Stand” will be 9403.80.6080, HTS of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other, Other.

Full text

NY I88149 November 7, 2002 CLA-2-94:RR:NC:SP:233 I88149 CATEGORY: Classification TARIFF NO.: 9403.80.6080 Mr. Rick Hu Life Gear Inc. 11639 Goldring Road Arcadia, CA 91006 RE: The tariff classification of a “Lazy Day Hammock with Stand” from Thailand. Dear Mr. Hu: In your letter dated October 30, 2002, you requested a tariff classification ruling. The merchandise to be imported is the “Lazy Day Hammock with Stand,” consisting of a nylon bed which attaches to a powder coated glossy finish tubular steel frame with rubber wheels. The item also features a 48” umbrella that can attach to either end, a lockable container for storage, a detachable pillow, and handy storage pockets on the hammock sides for books, lotion, sunglasses, etc. The stand is collapsible and has adjustable rubber feet to compensate for uneven surfaces. The dimensions, when open, are 98”L x 48”W x 34”H. When closed, the dimensions are 36”L x 14”W x 31”H. You have submitted descriptive literature for the hammock with stand and a swatch of the hammock bed fabric. We find that the above-described item is a composite good whose essential character is not clearly imparted by either the steel stand or the textile fabric bed of the hammock. General Rule 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 textile fabric bed comes last. The applicable subheading for the “Lazy Day Hammock with Stand” will be 9403.80.6080, HTS of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other, Other.” The rate of duty will be free. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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