2381 Rosecrans Ave., #100
El Segundo, CA 90245
RE: The tariff classification of a rope hammock from India
Dear Mr. Shriver:
In your letter dated Oct. 18, 2005, you requested a tariff classification ruling on behalf of your client, Gleason Corp., of Los Angeles.
You submitted a sample of a hammock, identified on the box as item 4902C. It is constructed of cotton cords. The hammock is handmade by twisting and intertwining the ¼-inch diameter twisted cords; the cords form a net-like surface of unstable open meshes and are neither knitted, nor woven, nor knotted. The twisted cords form an unstable open mesh. The cords are not anchored at their intersections; they slip around easily. The hammock is 82” long x 60” wide. At each end, the cords thread through a hardwood spreader bar to give the hammock its shape; the ends of the cords are then macraméd around a metal ring for hanging. No frame is included.
The applicable subheading for the rope hammock will be 5609.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included; of cotton. The rate of duty will be 2.9 percent ad valorem.
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 Mitchel Bayer at 646-733-3102.
Robert B. Swierupski