CLA-2 CO:R:C:T 953796 jb
Ms. Susan Dibble
Unique Simplicities
Box 1185
New Paltz, New York 12561
RE: Revocation of HQ 083671, dated April 24, 1989; proper
classification of hammock in heading 9401, HTSUSA; meets
definition of furniture (seat), as per EN to chapter 94, HTSUSA
Dear Ms. Dibble:
On April 24, 1989, we issued you HQ 083671 classifying a
raschel knit hammock in heading 6307, HTSUSA. Upon review,
HQ 083671 is determined to be in error and is accordingly
revoked.
FACTS:
The merchandise which was the subject of HQ 083671, was a
hammock chair made of 100 percent nylon yarn. The yarn is made
into a raschel knit construction fabric to form the netting of
the hammock. The netting is formed in the shape of the chair and
the hardware is added after importation into the United States.
ISSUE:
Whether the subject merchandise is classifiable in heading
6307, HTSUSA, as an other made up article, or in heading 9401,
HTSUSA, as a seat?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is governed by the General Rules
of Interpretation (GRI). GRI 1 provides that classification is
determined according with the terms of the headings and any
relative section or chapter notes. Where goods cannot be
classified solely on the basis of GRI 1, the remaining GRI will
be applied in the order of their appearance.
Heading 9401, HTSUSA, provides for, among other things,
seats (other than those of heading 9402), whether or not
convertible into beds, and parts thereof. The Explanatory Notes
to the Harmonized Commodity Description and Coding System (EN)
represent the official interpretation of the tariff at the
international level. Chapter Note 2 to chapter 94, HTSUSA,
states in pertinent part:
The articles (other than parts) referred to in headings
94.01 to 94.03 are to be classified in those headings only
if they are designed for placing on the floor or ground.
The following are, however, to be classified in the
above-mentioned headings even if they are designed to
be hung, to be fixed to the wall or to stand one on the
other:
(b) seats and beds
General Note (B)(ii) to chapter 94, HTSUSA, also
states:
For the purposes of this Chapter, the term "furniture"
means:
seats or beds designed to be hung or to be fixed
to the wall
Upon importation into the United States, the article is
comprised of the raschel knit netting which is formed in the
shape of the chair. The netting portion of the hammock is easily
recognizable as a seat and thus meets the description of a "seat"
as intended by the EN to chapter 94, HTSUSA. However, on its
condition as imported, the hammock chair is incomplete. The
additional hardware which makes the article useable as a seat is
not added until after the hammock chair netting is imported into
the United States. Therefore, the raschel knit netting which
forms the seat is classifiable as a part of a seat.
Accordingly, the hammock is properly classified in heading 9401,
HTSUSA.
HOLDING:
The subject hammock is classifiable in subheading
9401.90.5000, HTSUSA, which provides for other seats (other than
those of heading 9402) whether or not convertible into beds and
parts thereof.
The article, as a product of Mexico, is entitled to free
entry under the Generalized System of Preferences.
This notice to you should be considered a revocation of
HQ 083671, under 19 CFR 177.9(d)(1).
Sincerely,
John Durant, Director