The tariff classification of an umbrella with a fitted case from Philippines or China.

NY D82758 October 8, 1998 CLA-2-66:RR:NC:3:353 D82758 CATEGORY: Classification TARIFF NO.: 6601.91.0000 Mr. John M. Peterson Neville, Peterson & Williams 80 Broad St., 34th Fl. New York, N.Y. 10004 RE: The tariff classification of an umbrella with a fitted case from Philippines or China. Dear Mr. Peterson: In your letter dated September 16, 1998, on behalf of Totes-Isotoner Corp., you requested a tariff classification ruling. The submitted sample is an umbrella with a case that is fit to shape. The item is a manual, self-folding, collapsible umbrella with a telescopic shaft and a plastic handle. The case is made from knit, nylon mesh fabric. The applicable subheading for the umbrella with fitted case will be 6601.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas): Other: Having a telescopic shaft.". The rate of duty will be 1.6% ad valorem. As per Temporary Legislation U.S. Note 1., the applicable subheading for the umbrella with case will be 9907.66.01, Harmonized Tariff Schedule of the United States (HTS), which provides for "Self-folding telescopic shaft collapsible umbrellas chiefly used as protection against rain (provided for in subheading 6601.91)." The duty rate 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 Kenneth Reidlinger at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division