Item 5: Rectangular-shaped made-up article (measuring 110 × 160 cm) of woven textile fabric (100 % cotton), attached on the two short sides of the woven fabric to each edge of a wooden pole (length: approximately 110 cm) by means of braided cords. Due to the different lengths of the cords, the woven textile fabric obtains an asymmetric shape. Above the wooden pole, there is a fixing device consisting of two braided cords and a metal ring, which allows the article to be fixed e.g. to a hook. The
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomeclature, notes 7(f) and 8 (a) to Section XI, note 1 to Chapter 63 and by the wording of CN codes 6306 and 6306 90 00 Other made-up woven textile articles belong to Chapter 63 according to note 8(a) to Section XI and note 1 to Chapter 63 According to general rules 1 and 6, the article is classified under camping goods, because — considering its objective characteristics — the article is made of a rectangular made-up woven textile fabric which is suspended on both sides by means of braided cords and because the article assumes the body shape of the person who sits or lies in it, since the product does not have a defined seating area. The article can be used indoors and outdoors Therefore, the article has to be classified — like a hammock — under camping goods in heading 6306. See the Harmonised System explanatory notes to heading 6306 (5), according to which camping goods include, among others, hammocks. Moreover, the Harmonised System explanatory notes to heading 9403 (other furniture etc.), (e), exclude hammocks from heading 9403 and assign them—depending on the material of the good— to headings 6306 or 5608 (made-up nets) Documented CN 2026 code: 63069000.
15 mar 2002