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NY B87829




July 31, 1997

CLA-2-94:RR:NC:SP:233 B87829

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.69.6030; 9401.69.8030; 9401.80.6030; 9401.90.4000; 9401.90.5000; 9404.90.2000

Mr. Justin Starkweather
Sitting Pretty
RR4
Lanark, Ontario, K0G 1K0 Canada

RE: The tariff classification of hammocks and porch furniture from Canada.

Dear Mr. Starkweather:

In your letter dated July 11, 1997, you requested a tariff classification ruling.

You have submitted descriptive literature for the following items:

1. rope hammocks - made of braided rope composed of olefin, dacron fiber or cotton fiber, hardwood spreaders, nickel plated steel rings and screwhooks.

2. hammock chair - made of braided rope composed of olefin or dacron fiber, Canadian ash spreader sticks, nickel plated steel rings, steel brackets, lag screws, s' hooks and chain. The chair is used for sitting and swinging gently and is designed to be suspended from a rafter.

3. rope rocker - made of a wood frame of Canadian ash and a macrame seat which connects to the back. The seat/back portion is composed of braided rope of olefin or dacron fiber. The rocker is used for sitting and rocking and can be folded for storage or transport. It is designed to be placed on the floor or ground.

4. breezy chair - made of braided rope composed of olefin or dacron fiber, a wood frame of Canadian ash, steel brackets, lagscrews, s' hooks and chain. The chair is used for sitting and swinging gently and is designed to be suspended from a rafter.

5. deck chair - made of a wood frame of Canadian ash and a braided rope seat/back portion composed of olefin or dacron fiber. The chair is adjustable and folds for storage or transport and is designed to be placed on the floor or ground.

6. camp chair - made of a wood frame of Canadian ash. The seat portion is made of wood slats and the back consists of polyester cloth. The chair is adjustable and folds for storage or transport and is designed to be placed on the floor or ground.

7. porch swing - made entirely of Canadian white cedar slats joined by rope. The chair is used for sitting and swinging gently and is designed to be suspended from a roof joist.

8. swing stand - made of Canadian white cedar 2 x 4's. It is used to suspend yard swings, hammock chairs and porch swings, etc. where a roof joist is lacking.

9. chair stand - made of powder coated steel. It is used to suspend the breezy or hammock chair where a structure to suspend is unavailable.

10. steel hammock stand - made of powder coated steel. It is used to suspend a hammock.

11. hammock pillow - made of polyester cloth with dacron stuffing. It has two sets of ties for securing to the top of the hammock.

The applicable subheading for items 3, 5 and 6, the rope rocker, deck chair and campchair, will be 9401.69.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for Other seats with wooden frames: Other: Other: Chairs: Other, Other. The rate of duty will be 2.1% ad valorem.

The applicable subheading for item 7, the porch swing, will be 9401.69.8030, HTS, which provides for Other seats, with wooden frames: Other: Other: Other: Other. The rate of duty will be 1% ad valorem.

The applicable subheading for items 2 and 4, the hammock chair and breezy chair, will be 9401.80.6030, HTS, which provides for Other seats: Other, Other. The rate of duty will be 1.6% ad valorem.

The applicable subheading for item 8, the swing stand, will be 9401.90.4000, HTS, which provides for Seats... and parts thereof: Parts: Other: Of wood. The rate of duty will be 2.1% ad valorem.

The applicable subheading for items 9 and 10, the chair stand and steel hammock stand, will be 9401.90.5000, HTS, which provides for Seats... and parts thereof: Parts: Other: Other. The rate of duty will be 1.6% ad valorem.

The applicable subheading for item 11, the hammock pillow, will be 9404.90.2000, HTS, which provides for Other Pillows, cushions and similar furnishings: Other. The rate of duty will be 6% ad valorem.

Regarding item 1, the rope hammocks, please send a separate request for a binding ruling, along with a sample of the item to the attention of National Import Specialist Jeffrey Konzet.

Please note for future reference that requests for binding rulings should contain no more than 5 items.

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 Lawrence Mushinske at 212-466-5739.

Sincerely,

Gwenn Klein Kirschner

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