HQ 083671
April 24 1989
CLA 2:CO:R:C:G 083671 SR
Ms. Susan Dibble
Unique Simplicities
Box 1185
New Paltz, New York 12561
RE: Classification of a raschel knit hammock
Dear Ms. Dibble:
This is in reference to your letter dated January 26, 1989,
requesting the tariff classification of a raschel knit hammock
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample from Mexico was submitted.
FACTS:
The merchandise at issue is 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 merchandise at issue is classifiable as an article of net under heading 5608, or 5804, HTSUSA, or a knit fabric item under heading 6307, HTSUSA.
LAW AND ANALYSIS:
The article at issue cannot be considered to be a net under the HTSUSA. The article is a knit fabric that is constructed on a raschel knit machine. This raschel knit fabric does not fit
the definition of a net fabric provided in the Explanatory Notes to heading 5804, HTSUSA. The Explanatory Notes constitute the official interpretation of the tariff at the international level.
2
Therefore, the merchandise at issue cannot be classified as a made up net under heading 5608, HTSUSA, or as a net fabric under heading 5804, HTSUSA. Heading 5804, HTSUSA, also specifically excludes knitted fabrics.
Heading 6307, HTSUSA, provides for other made up articles. The Explanatory Notes to heading 6307, HTSUSA, state that this heading covers made up articles of any textile material which are not included in other headings. The merchandise at issue is not included in any other heading.
HOLDING:
The merchandise at issue is classifiable under subheading 6307.90.9000, HTSUSA, as other made up articles, other, other. The rate of duty is 7 percent ad valorem; however, the goods may
be entitled to free entry under the Generalized System of Preferences if otherwise qualified.
Sincerely,
John Durant, Director
Commercial Rulings Division