CLA-2-94:OT:RR:NC:N4:433
Jason L. Ford
International Trade Consultant
Dominion Customs Consulting
1595 16th Avenue, 2nd Floor
Richmond Hill, Ontario L4B 3N9
Canada
RE: The tariff classification of Hammocks from China.
Dear Mr. Ford:
In your letter dated March 26, 2012, on behalf of Vivere Ltd., you requested a tariff classification ruling. Photos and descriptions were provided of both the “Hammock Combo” and the “Portable Backpack Hammock.”
Item 1 is described as the “Hammock Combo.” The item is a double hammock and has a 100 percent cotton bed with a heavy duty tubular steel or wood frame. The hammock’s frame is floor or ground standing. The overall dimensions of the hammock are 100-inches by 42-inches by 41-inches, and weighs 41 pounds. The weight capacity of this item is listed as 450 pounds. The hammock is available in a “single” and “deluxe” version. This item is imported in unassembled condition, assembles without the use of tools, and has a hammock bag for transporting.
Item 2 is described as the “Portable Backpack Hammock.” The item is a hammock and has a nylon bed with a stainless steel frame. The item comes with a shoulder carrying bag that swings over one’s back. The hammock’s frame is floor or ground standing. The overall dimensions of the hammock are 32-inches by 84-inches, and weighs 22 pounds. The weight capacity of this item is listed as 250 pounds. It is advertised that the use of the item is for the beach, camping or hiking trips.
The applicable subheading for the floor or ground standing, hammocks, will be 9403.89.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials” Other: Other; Other.” The rate of duty will be free.
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 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division