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HQ 955303

March 29, 1994

CLA-2 CO:R:C:T 955303 HP


TARIFF NO.: 6306.91.0000

Ms. Mamie Pollock
District Director
U.S. Customs Service
200 East Bay Street
Room 121
Charleston, S.C. 29401

RE: Application for Further Review of Protest No. 1601-93- 100116. Hammocks.

Dear Ms. Pollock:

This is a decision on Application for Further Review of Protest No. 1601-93-100116, timely filed by Michael M. Williams on behalf of Mahogony Imports, against your decision concerning the classification of hammocks under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).


The merchandise at issue consists of a large 100% cotton hammock mounted on a wooden frame. Although a sample has not been provided by the importer, the Import Specialist has described the hammock as "knit[,] it is not made like a fisherman's net or knotted of twine." The invoice description on the CF 6431 indicates "100% cotton handwoven rachel, knit hammock w/ wood." The photocopied brochure describes the hammock as "woven and crocheted by hand."

The importer claims the hammocks are classifiable under subheading 5608.90.2300, HTSUSA, as net hammocks. You disagree, classifying the goods under subheading 6306.91.0000, HTSUSA, as camping goods.


Whether the hammock at issue is considered "of net?" LAW AND ANALYSIS:

Heading 5608, HTSUSA, provides for, inter alia, made up nets of textile materials. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System (Harmonized System) constitute the official interpretation of the scope and content of the tariff at the international level. They represent the considered views of classification experts of the Harmonized System Committee. Totes, Inc. v. United States, No. 91-09- 00714, slip op. 92-153, 14 Int'l Trade Rep. (BNA) 1916, 1992 Ct. Intl. Trade LEXIS 158 (Ct. Int'l Trade 1992). While not treated as dispositive, the EN are to be given considerable weight in Customs' interpretation of the HTSUSA. Boast, Inc. v. United States, 15 Int'l Trade Rep. (BNA) 1188, 1993 Ct. Intl. Trade LEXIS 19 (Ct. Int'l Trade 1993). It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the Explanatory Notes when interpreting the HTSUSA. The EN to this heading, at 781, states that products of this heading have an open mesh knotted fabric. The heading does not cover netting in the piece (and, by extension, made up nets) produced by crochet work.

As we stated above, the hammock at issue is constructed by a knitting or crocheting process. Accordingly, it was correctly excluded from classification within heading 5608, HTSUSA.


As a result of the foregoing, the instant merchandise is classified under subheading 6306.91.0000, HTSUSA, as camping goods of cotton. The applicable rate of duty is 7 percent ad valorem.

You are instructed to deny the protest. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to the mailing of the decision. Sixty days from the date of the decision the Office of Regulations & Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS, and to the public via the Diskette Subscription Service, Lexis~, Freedom of Information Act, and other public access channels.


John Durant, Director
Commercial Rulings Division

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