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NY F82175

January 24, 2000

CLA-2-94:RR:NC:SP:233 F82175


TARIFF NO.: 9403.80.6080

Mr. John Mattson
Lynx International, Inc.
1942 Shawnee Road
Eagan, MN 55122

RE: The tariff classification of hammocks from China.

Dear Mr. Mattson:

In your letter dated January 11, 2000, on behalf of Damark International, you requested a tariff classification ruling.

The merchandise to be imported consists of two styles of hammocks, Model Nos. KS-KUS2010 and KS-KUS2031, each with two different fabric styles. The hammocks are supported on floor standing steel frames. The fabrics are woven of 75% polyester and 25% cotton. Photographs of the hammocks and sample fabric swatches were submitted with your request.

We find that each of the above-described items is a composite good consisting of different materials whose essential character is not clearly imparted by either the steel frame or the fabric body of the hammock. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS) 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, classification for the fabric body occurs last.

The applicable subheading for the hammocks will be 9403.80.6080, HTS, which provides for other furniture and parts thereof: furniture of other materials, including cane, osier, bamboo or similar materials: other, other. The rate of duty will be free.

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 212-637-7061.


Robert B. Swierupski

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