CLA-2-63:OT:RR:NC:N3:351
Ms. Alines Ayala
Caribbean Retail Ventures
Gautier Bentiez #14
Caguas, PR 00725
RE: The tariff classification of hammocks from China
Dear Ms. Ayala:
In your letter dated July 6, 2018, you requested a tariff classification ruling. You submitted photos of two styles of hammocks, 20F and 20D. Hammock, style 20F is made up of a woven cotton panel with both ends attached to cords threaded through the fabric. The cords are wrapped around themselves to form a loop. Hammock, style 20D is made up of knitted cotton fabric panels filled with foam and both ends attached to cords threaded through the fabric and a Malasa wood bar. The cords on the hammocks are looped and knotted which allows them to be attached to a stand, pole or tree.
In your letter, you suggest that the hammocks may be classified under subheading 5608.90.2300, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile material Other: Of cotton: Hammocks. Hammocks are specifically included in heading 5608, but your photos and letter acknowledges that the hammocks are not of net, knotted netting, or cord, as would be required of this heading.
The EN to heading 63.06 mentions, in pertinent part: (5) Camping goods. This group includes ... hammocks (other than those of heading 56.08).
The applicable subheading for both hammocks, style 20F and 20D will be 6306.90.1000, HTSUS, which provides for camping goods: Other: Of cotton. The general rate of duty will be 3.5 percent ad valorem.
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 the World Wide Web at
https://hts.usitc.gov/current.
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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division