CLA-2 CO:R:C:T 955303 HP
Ms. Mamie Pollock
District Director
U.S. Customs Service
200 East Bay Street
Room 121
Charleston, S.C. 29401
RE: Application for Further Review of Protest No. 1601-93-
100116. Hammocks.
Dear Ms. Pollock:
This is a decision on Application for Further Review of
Protest No. 1601-93-100116, timely filed by Michael M. Williams
on behalf of Mahogony Imports, against your decision concerning
the classification of hammocks under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of a large 100% cotton
hammock mounted on a wooden frame. Although a sample has not
been provided by the importer, the Import Specialist has
described the hammock as "knit[,] it is not made like a
fisherman's net or knotted of twine." The invoice description on
the CF 6431 indicates "100% cotton handwoven rachel, knit hammock
w/ wood." The photocopied brochure describes the hammock as
"woven and crocheted by hand."
The importer claims the hammocks are classifiable under
subheading 5608.90.2300, HTSUSA, as net hammocks. You disagree,
classifying the goods under subheading 6306.91.0000, HTSUSA, as
camping goods.
ISSUE:
Whether the hammock at issue is considered "of net?" LAW AND ANALYSIS:
Heading 5608, HTSUSA, provides for, inter alia, made up nets
of textile materials. The Explanatory Notes (EN) to the
Harmonized Commodity Description and Coding System (Harmonized
System) constitute the official interpretation of the scope and
content of the tariff at the international level. They represent
the considered views of classification experts of the Harmonized
System Committee. Totes, Inc. v. United States, No. 91-09-
00714, slip op. 92-153, 14 Int'l Trade Rep. (BNA) 1916, 1992 Ct.
Intl. Trade LEXIS 158 (Ct. Int'l Trade 1992). While not treated
as dispositive, the EN are to be given considerable weight in
Customs' interpretation of the HTSUSA. Boast, Inc. v. United
States, 15 Int'l Trade Rep. (BNA) 1188, 1993 Ct. Intl. Trade
LEXIS 19 (Ct. Int'l Trade 1993). It has therefore been the
practice of the Customs Service to follow, whenever possible, the
terms of the Explanatory Notes when interpreting the HTSUSA. The
EN to this heading, at 781, states that products of this heading
have an open mesh knotted fabric. The heading does not cover
netting in the piece (and, by extension, made up nets) produced
by crochet work.
As we stated above, the hammock at issue is constructed by a
knitting or crocheting process. Accordingly, it was correctly
excluded from classification within heading 5608, HTSUSA.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6306.91.0000, HTSUSA, as camping
goods of cotton. The applicable rate of duty is 7 percent ad
valorem.
You are instructed to deny the protest. In accordance with
Section 3A(11)(b) of Customs Directive 099 3550-065, dated August
4, 1993, Subject: Revised Protest Directive, this decision should
be mailed by your office to the protestant no later than 60 days
from the date of this letter. Any reliquidation of the entry in
accordance with the decision must be accomplished prior to the
mailing of the decision. Sixty days from the date of the
decision the Office of Regulations & Rulings will take steps to
make the decision available to Customs personnel via the Customs
Rulings Module in ACS, and to the public via the Diskette
Subscription Service, Lexis~, Freedom of Information Act, and
other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division