The tariff classification of hammock, hammock head-pillow cover, hammock weather cover, and bean-bag covers from New Zealand.

N117317 August 20, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 9401.90.5020 Warren Twistleton Lujo Concepts, Ltd. Unit 5a1 – Cayman Apartments 29 Maunganui Road Mt. Maunganui, 3116 New Zealand RE: The tariff classification of hammock, hammock head-pillow cover, hammock weather cover, and bean-bag covers from New Zealand. Dear Mr. Twistleton: In your letter dated August 2, 2010, you requested a tariff classification ruling. You submitted photographs of various items. The first group of photographs depicts eight pieces of furniture shells to be made into bean-bag seats, chairs and chaise lounges. Four of the items are designed for outdoor use and are composed of acrylic canvas outer shells, with nylon zippers and a waterproof inner lining made of polyester. The remaining four pieces are designed for indoor use and will be made of polyester outer shells with nylon zipper closures. These shells will be imported empty and will be filled with beans in the United States, thereby completing the manufacturing process for the furniture pieces. The applicable subheading for the bean-bag seating shells will be 9401.90.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of 9402), whether or not convertible into beds, and parts thereof: Parts: Other; Other; Of textile materials, cut to shape.” 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/. The next group of photographs depicts a floor-standing hammock composed of Sunbrella-branded acrylic canvas padded with Dacron synthetic fiber. The hammock comes with a removable head-pillow, which consists of a foam head bolster, covered by a waterproof nylon liner, which is inserted into a Sunbrella canvas cover. The head-pillow is connected to the hammock by a nylon zipper. The polyester ropes used at each end of the hammock are threaded through a Kwila/Merbau wood spreader bar, weaved through an aluminum component and stainless steel ring at each end. This hammock measures 78.75 inches long by 55.12 inches wide. For tariff classification purposes, the textile hammock and the wooden stand form a composite good consisting of different components. The hammock and the stand are adapted one to the other and together form a whole unit. Such composite goods are classified as if they consisted of the component which gives them their essential character. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the General Rules of interpretation (GRIs) and scope of each heading of the Harmonized System, and are thus useful in ascertaining the classification of merchandise under the system. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). The ENs to the HTSUS, at 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. We find that review of the descriptive literature for the hammock does not provide sufficient enough details for CBP at this time to issue a ruling on the subject merchandise. Upon providing the following additional information, we will rule upon the hammock: (1) a breakdown of the materials by composition [textile/canvas, exotic wood (e.g., Pacific Kwila, also known as Merbau), and metal], weight of each material, and cost of each material – include an aggregate summary of those materials; (2) clarification on the Kwila/Merbau spreader bar as it relates to the wooden base – identify the type of wood used to manufacture the base, the country of origin of the wood prior to being manufactured into the base, and the country of origin where further processing of the wood into the base occurred; and (3) a step-by-step process description from each manufacturer that provided major components or further processing of the hammock (for instance the manufacturers of the canvas pad/pillow and spreader bar/base, and the final assembler of the merchandise). We are unable, at this time, to issue a ruling on the head-pillow cover or the weather cover. In order to classify these items, we will need a sample swatch of each fabric used in their production. When the samples are available, you may wish to re-file your ruling request. 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 Neil H. Levy at (646) 733-3036 or National Import Specialist Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division