The tariff classification of a rope hammock with stand from India.

N027228 May 19, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.89.6020 Mr. Carlos Arosemena Hatteras Hammocks, Inc. 305 Industrial Boulevard Greenville, NC 27835 RE: The tariff classification of a rope hammock with stand from India. Dear Mr. Arosemena: In your letter dated April 30, 2008, you requested a tariff classification ruling. Photographs and a description have been provided for a rope hammock and hammock stand combination. The cotton rope hammock measures 52 inches by 76 inches and is supported by a tubular steel stand designed to allow the hammock to stand on the floor. The total length of the stand is eleven feet. We find that the above-described item is a composite good consisting of different materials whose essential character is not clearly imparted by either the steel stand or the textile fabric body of the hammock. General Rules of Interpretation (“GRI”) 3(c), Harmonized Tariff Schedule of the United States (HTSUS), provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the classification for the textile fabric body occurs last. The applicable subheading for the rope hammock with metal stand will be 9403.89.6020, HTSUS, which provides for other furniture and parts thereof: furniture of other materials, including cane, osier, bamboo or similar materials… 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 http://www.usitc.gov/tata/hts/. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division