CLA-2-94:OT:RR:NC:N4:433
Daniel Goodwin
Nido Structures
411 Tillery Street
Austin, TX 78702
RE: The tariff classification of a hammock and base from China.
Dear Mr. Goodwin:
In your letter dated March 29, 2019, you requested a tariff classification ruling. Illustrative literature and a product description were provided for review.
Nido Structures item, the “Swiftlet,” is a woven man-made textile fabric hammock measuring 100” in length and 54” in width with webbing that will attach to an adjustable aluminum base and frame which measures approximately 96” in length, 34” in width, and 38” in height. The Swiftlet is packaged in a woven man-made textile bag. The Swiftlet is imported unassembled with all hardware included for assembly.
Nido Structures presents a group of circumstances wherein the adjustable aluminum base and frame are imported with the hammock as a kit. An additional set of circumstances is presented wherein only the adjustable aluminum base and frame are imported as a kit. A final group of circumstances is presented wherein only the hammocks are imported in groups of 20 units.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. Heading 9403 cover articles of furniture of any material (wood, osier, bamboo, cane, plastics, base metals, glass, leather, stone, ceramics, etc.). Such furniture remains in these headings whether or not stuffed or covered, with worked or unworked surfaces, carved, inlaid, decoratively painted, fitted with mirrors or other glass fitments, or on castors etc.
The Swiftlet is a composite good comprising of base metals, plastics, and textiles. The base metal components provide the structure to the adjustable aluminum base and frame, the plastic components are assembly hardware components, and the woven man-made textile component provides for the fabric body of the hammock. Collectively, no essential character can be determined because no one single component is more important than the next. The Swiftlet will be classified according to the component occurring last in numerical order within the appropriate chapter subheading. In this case, the woven man-made textile fabric hammock body comes last.
The applicable subheading for the Swiftlet kit will be 9403.89.60.20, HTSUS, which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo, or similar materials: Other: Other: Other.” The rate of duty will be free.
The applicable subheading for the adjustable aluminum base and frame if imported separately will be 9403.90.8041, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Other: Other: Other.” The rate of duty will be free.
The applicable subheading for the hammock if imported separately will be 6306.90.5000, HTSUS, which provides for “Tarpaulins, awnings, and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: Other: Of other textile materials.” The general rate of duty will be 4.5% ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 9403.89.6020 and 9403.90.8041, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.89.6020 and 9403.90.8041, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
The Swiftlet aluminum extrusion components if imported separately may be subject to antidumping and countervailing duties pursuant to case number A-570-967 and C570-968 – the antidumping and countervailing investigations of aluminum extrusions from China. Written decisions regarding the scope of antidumping orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current antidumping (AD) or countervailing duty (CVD) cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division