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NY C81553




November 19, 1997

CLA-2-94:RR:NC:SP:233 C81553

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.80.6080

Ms. Brenda E. Smith
Fritz Companies, Inc.
7001 Chatham Center Drive, Suite 100
Savannah, GA 31405

RE: The tariff classification of a hammock from Taiwan.

Dear Ms. Smith:

In your letter dated October 30, 1997, on behalf of Lowes Companies, Inc., you requested a tariff classification ruling.

The furniture item to be imported is a king sized hammock on a stand. The body of the hammock is made of a 75% polyester, 25% cotton textile fabric with fringes on the sides and a dowel at each end. It features a foam stuffed pillow and is attached to a floor standing tubular steel stand with metal chains. A magazine bag is attached to the frame. When assembled, the hammock measures 88"L x 39"W x 28"H.

We find that the above-described item is a composite good consisting of different materials whose essential character is not clearly imparted by either the steel stand or the textile fabric body of the hammock. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the textile fabric body comes last.

The applicable subheading for the hammock will be 9403.80.6080, HTS, which provides for other furniture and parts thereof: furniture of other materials, including cane, osier, bamboo or similar materials: other, other. The rate of duty will be 1.6% 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 Lawrence Mushinske at 212-466-5739.

Sincerely,

Robert B. Swierupski

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