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NY R03257

February 21, 2006

CLA-2-94:RR:NC:SP:233 R03257


TARIFF NO.: 9403.80.6080

Ms. Zoe Greye
Black Diamond Equipment, Ltd.
2084 East 3900 South
Salt Lake City, UT 84124

RE: The tariff classification of a Cliff Cabana Double Portaledge from the Philippines.

Dear Ms. Greye:

In your letter dated February 9, 2006, you requested a tariff classification ruling.

The merchandise to be imported is identified as a Cliff Cabana Double Portaledge, SKU BD8104510000ALL1. The item is composed of an aluminum frame spanned by rip-stop packcloth, stowed in a haul sack, with accessories for suspension of the device from an anchor in a rock wall. The article is used as a platform on which to rest, sit, sleep, etc. during an extended ascent of a rock wall. The item is designed for a maximum of two people to sit or lay down. You have submitted literature on the item with your request.

The backcloth and the aluminum frame used to construct the Cliff Cabana Double Portaledge form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the backcloth imparts the essential character to the good.

The applicable subheading for the Single Portaledge will be 9403.80.6080 Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other furniture and parts thereof: Furniture of other materials Other." 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.


Robert B. Swierupski

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