The tariff classification and status under the North American Free Trade Agreement (NAFTA), of nylon hammocks from Mexico, as well as from Guatemala and Costa Rica; Article 509

NY 809144 April 21, 1995 CLA-2-56:S:N:N6:351 809144 CATEGORY: Classification TARIFF NO.: 5609.00.3000 Mr. Mickey Cohn Unique Simplicities Inc. 93 Anderson Road Gardiner, NY 12525 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of nylon hammocks from Mexico, as well as from Guatemala and Costa Rica; Article 509 Dear Mr. Cohn: In Jacoby and Associates' letter dated April 11, 1995, Mr. William Jacoby requested that we address a ruling to you on the tariff classification of nylon hammocks from Mexico, Guatemala and Costa Rica. Although he did not request a ruling on the status under the NAFTA for the Mexican hammocks, we assume that he intended to do so by reason of the fact that he asked for the applicable duty rates, and provided information on the origin of the component material. A sample hammock has been submitted for review. The body of the hammock and the supporting cords at each end are made of 100 percent nylon. The hammocks are made by twisting and intertwining the cords; they form an unstable open mesh and are neither knitted, nor woven, nor knotted. The cords are not anchored; they slip around easily. Mr. Jacoby states in his letter that "the nylon will be manufactured in either the U.S. or Mexico." We will assume that this means that the nylon fiber will be extruded in the U.S. or Mexico, and that, for the particular hammocks that will be made in Mexico, all subsequent processes will occur in the U.S. or Mexico. The applicable tariff provision for the hammock will be 5609.00.3000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included; of man-made fibers. The general rate of duty will be 8.6 percent ad valorem. Each of the non-originating materials used to make the particular hammock that is made in Mexico, has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/56. The hammock will be entitled to a 6.5 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). 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. This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. Sincerely, Jean F. Maguire Area Director New York Seaport