The tariff classification of a fabric hammock from China

N028757 May 22, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6306.99.0000 Tina M. Jordan Mohawk Customs & Shipping Corporation DBA Mohawk Global Logistics 152 Air Cargo Road Suite 303 Hancock Airport North Syracuse, NY 13212 RE: The tariff classification of a fabric hammock from China Dear Ms. Jordan: In your letter dated April 29, 2008, you requested a tariff classification ruling on behalf of your client, Johnson Outdoors Inc., of Binghamton, New York. We had to return that request to you because we needed a fabric sample. In an undated response received in our office on May 6, you supplied that sample. The item in question is a hammock (Style Name: TWEEKS) that is constructed of 100% polyester woven textile fabric with a polyurethane coating. It is 310cm in length. From the product material you have submitted it appears that the hammock is for camping use. In addition, your website features camping goods and the Eureka brand is for camping equipment such as tents. The applicable subheading for the fabric hammock will be 6306.99.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for camping goods: Other: Of textile materials. The rate of duty will be 4.5% 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 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division