CLA-2-94:S:N:N8:233 894630
Mr. Jason Q. Loughlin
110 W. Main, Apt. 4
Palmyra, New York 14522
RE: The tariff classification of a sitting hammock from Costa
Rica.
Dear Mr. Loughlin:
In your letter dated January 8, 1994, you requested a tariff
classification ruling.
The submitted sample depicts the furniture item as a sitting
hammock. It is constructed of woven cotton and polyester. The
hammock is hung from a central point such as a porch ceiling and
is used for relaxation and sitting. The hammock is tied to a 1-
1/4 inches to 1-1/2 inches thick dowel of oak, 2 feet 6 inches to
3 feet in length.
The submitted sample is being returned to you under separate
cover.
The marking statute, section 304,
Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that,
unless excepted, every article of foreign origin (or its container)
imported into the United States shall be, marked in a conspicuous
place as legibly, indelibly and permanently as the nature of the
article (or its container) will permit, in such a manner as to
indicate to the ultimate purchaser in the United States the English
name of the country of origin of the article. The submitted sample
did not meet these marking requirements. The sitting hammock
should be marked with the country of origin "Made in Costa Rica".
Regarding your question on the Pre-Entry Classification
Program, enclosed is a separate sheet for your information.
The applicable
subheading for the sitting hammock will be 9401.80.6030, Harmonized
Tariff Schedule of the United States Annotated, HTSUSA, which
provides for: Seats (other than those of heading 9402), whether or
not convertible into beds, and parts thereof: Other seats: Other,
other. The rate of duty will be 4 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport