CLA-2-56:OT:RR:NC:N3:351
Mr. Chad Schulz
Menard, Incorporated
5101 Menard Drive
Eau Claire, WI 54703
RE: The tariff classification of hammocks from China
Dear Mr. Schulz:
In your letter dated Sept. 6, 2013, you requested a tariff classification ruling.
You submitted pictures of five (5) items. SKU 272-2780 is described as the 2-Point Double Size Cotton Rope Hammock. It is made of 1/4”-diameter cotton ropes and measures 13 feet in length with a bed size of 60” wide x 82” long. The hammock appears to be handmade by twisting and intertwining the cords to form an unstable open mesh. The cords are not anchored; they slip around easily and are held in place by a hardwood stabilizer bar at each end. After passing through the stabilizer bars, the ropes are joined at the ends on a metal ring that attaches to a length of chain with an S-hook.
The applicable subheading for SKU 272-2780, Cotton Rope Hammock, will be 5609.00.1000, Harmonized Tariff Schedule of the United States ( HTSUS), which provides for articles of yarn, cordage, rope, or cables, not elsewhere specified or included: of cotton. The rate of duty will be 2.9% ad valorem
SKU 272-2782, Single Cotton Rope Hammock and Stand Combination, is a hammock on a metal stand. The hammock is similar in construction to SKU 272-2780 except that it is 11feet long with a bed size of 52”W x 76”L. It comes with a 12-foot-long center-beam metal stand with a green powder-coated finish. In a telephone conversation with this office, you stated that it is for backyard use, as opposed to being taken to the beach or on a picnic, as the frame is too heavy and cumbersome to be moved.
The applicable subheading for SKU 272-2782, Single Cotton Rope Hammock and Stand Combination, will be 9403.89.6010, HTSUS, which provides for “Other furniture and parts thereof: Furniture of other materials…: Other: Other, Household.” 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/.
We are unable to rule on SKU 132-5001, Steel Stud Punch. In order to classify this item, we need a sample. In addition, we need to know the material composition of the tool. In addition, does the cutting part contain by weight over 0.2% of chromium, molybdenum, or tungsten or over 0.1% vanadium?
We are also unable to rule on SKU 240-1660, Single Roller Stand. We would need to know the material of composition; chrome is just a surface finish and does not indicate the material from which the stand is actually manufactured. Please also provide an operator’s manual.
Regarding SKU 240-1657, Miter Saw Stand, Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically,
§177.7(a) reads, in pertinent part:
No ruling letter will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so.
After reviewing your request, it has come to our attention that certain published rulings may need to be reconsidered so that we do not have in force rulings that may be inconsistent with our current views. Our Headquarters office of Regulations and Rulings may initiate a notice and comment procedure pursuant to 19 U.S.C. 1625(c) to revoke or modify one or more rulings. In this manner we believe we can best meet our obligations regarding the sound administration of the HTSUS and other customs and related laws. See 19 C.F.R. 177.7(a).
Should our Headquarters Office of Regulations and Rulings initiate a notice and comment procedure, we invite you to comment at that time on the relevant proposed modification or revocation, when it is published in an issue of the Customs Bulletin, available for viewing at www.cbp.gov.
If you decide to resubmit your request on any or all of these items, please include all of the material that we have returned to you in addition to what we specifically requested above.
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.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division