The tariff classification of a hammock from China

N268560 September 29, 2015 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6306.90.5000 Mr. David Prata OHL International 1 CVS Drive, Mail Code 1049 Woonsocket, RI 02895 RE: The tariff classification of a hammock from China Dear Mr. Prata: In your letter dated September 8, 2015, you requested a tariff classification ruling on behalf of your client, CVS/Pharmacy. You provided photographs of a hammock, item number 408856. The hammock’s main body is a panel constructed of a woven textile fabric. The fabric is composed of 48% cotton, 43% polyester, 7% rayon and 2% recycled materials. Both ends of the hammock have cords threaded through the panel and knotted. The cords are wrapped around themselves to form a loop that attaches to metal hardware for hanging the hammock. When not in use, the hammock can be stored in a textile drawstring bag which is composed of the same woven textile fabric.    You suggest that the proper classification of the hammock is in subheading 6306.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: Other: Of cotton. However, since the exact breakdown of other textile fibers (polyester, rayon and recycled materials) makes up 52%, it exceeds the amount of cotton fibers (48%). The hammock is composed of other textile materials. The applicable subheading for the hammock, item number 408856 will be 6306.90.5000, (HTSUS), which provides for which provides for tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: Other: Of other textile materials. The rate of duty will be 4.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. 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 Adleasia Lonesome at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division