CLA 2-94:OT:RR:NC:N4:463
Debbie A. Bell
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: Classification of a tufted double hammock from India
Dear Ms. Bell:
This is in reply to your letter dated August 31, 2021, on behalf of Cinmar, requesting a tariff classification ruling for a tufted double hammock. Illustrative literature, product descriptions and a sample were provided.
Per the provided literature, item #173731A is a tufted double hammock for relaxing outdoors. The tufted hammock cushion is suspended by 20 ropes tied to grommets at either end of the main cushion. The ropes extend from either end of the cushion and are passed through holes in wood spreader bars and gathered and tied at their outermost extremes to two metal rings. The main hammock cushion measures approximately 54" (W) x 80" (L) x 2" (D) and the movable triangle-shaped head cushion measures approximately 54" (W) x 16" (L) x 2" (D). The following material breakdown was provided: 100% polypropylene fabric main and head cushions with polyester filing (52% value/68% weight), wood (22% value /22% weight), rope (14% value/7% weight), other materials (12% value/3% weight). The hammock weighs approximately 20 lbs. It will be imported from India without a hammock stand.
You suggest that the hammock is properly classified in subheading 6306.90.5000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tarpaulins, awnings, and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: Other: Of other textile materials.” and cited NYRL N268560. We disagree with that analysis. The hammock in NYRL N268560 is a lightweight woven hammock of a kind used for camping and subheading 6306.90.5000, HTSUS, provides for “Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods; Other: Of other textile materials.” Since the subject hammock weighs 20 lbs. (even without a stand) it is better suited to a backyard than a campsite and thus cannot be classified in subheading 6306.90.5000, HTSUS.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes (together known as legal notes). If the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 are then applied in order.
The competing HTSUS headings are heading 9403, “Other furniture and parts thereof:” vs. heading 9404, “articles of bedding and similar furnishing (for example…cushions, pouffes and pillows…)” vs. heading 6307, “Other made up articles, including dress patterns.”
In NYRL N303713, a hammock stand imported without its corresponding hammock sling was classified as a furniture part in subheading 9403.90, HTSUS. A hammock stand and a hammock sling, together, make a complete hammock, which would be classified as furniture in heading 9403, HTSUS. Therefore, a hammock sling (in this case a cushion assembly) imported without a hammock stand is also a furniture part in subheading 9403.90.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitute the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS.
Because the hammock is composed of different materials (polypropylene fabric, polyester fill, wood, rope and metal), it is considered a composite good for tariff purposes. The ENs to the HTSUS, GRI 3(b) (VIII) state that “the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
With respect to the subject hammock, the main cushion is overwhelmingly more visually substantial than any of the other hammock components. It provides the horizontal surface on which a user will relax (presumably fulfilling the hammock’s main function). It is also significantly costlier and heavier than any of the other components. For the aforementioned reasons, the main cushion imparts the essential character to the hammock.
EN 3(B) to Chapter 94 of the HTSUS states that "Goods described in heading 9404, presented separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods.” Although the essential character of the hammock is imparted by the cushion, the hammock is more than just a cushion (it is also composed of ropes, spreader bars, grommets and metal rings), thus this exclusion does not apply and the hammock may be classified as a furniture part in subheading 9403.90, HTSUS.
Heading 6307, HTSUS, provides for “made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.” However, heading 6307, HTSUS, is a basket provision. Classification of imported merchandise in a basket provision is appropriate only if a more specific classification is unavailable.
The subject hammock is a furniture part. Although its essential character is imparted by the cushion, it is substantially more than a cushion and is most precisely described as a furniture part. Based on the above analysis, the applicable subheading for the subject merchandise will be subheading 9403.90.6080, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Of textile material, except cotton: Other.” The rate of duty will be free.
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 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division