The tariff classification of a hammock bed from China.

N034201 August 4, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Mr. Ole Skaaning Ken Hamanaka Co., Inc. 5777 West Century Boulevard Suite 760 Los Angeles, CA 90045 RE: The tariff classification of a hammock bed from China. Dear Mr. Skaaning: In your letter dated July 24, 2008, on behalf of Olivine International, you requested a tariff classification ruling. Photographs and description have been provided for a hammock type bed referred to as the “Napper.” The bed is made of nylon and taffeta with four detachable, collapsible, telescoping legs made of aluminum. The two crown pieces holding the hammock bed are made of steel. The bed comes in a textile carrying bag that acts as a pillow when in use. The applicable subheading for the hammock bed will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials…: Other: Other, Household.” 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