The tariff classification of umbrellas from China

NY K84498 April 1, 2004 CLA-2-66:RR:NC:N3:351 K84498 CATEGORY: Classification TARIFF NO.: 6601.99.0000, 6601.10.0000 Eric Moeller ATE Logistics Company (Georgia) 510 Plaza Drive, Suite 2290 Atlanta, GA 30349 RE: The tariff classification of umbrellas from China Dear Mr. Moeller: In your letter dated March 16, 2004, you requested a tariff classification ruling. The ruling request is on behalf of Seven Sons and Company, Inc. The first sample submitted, identified as Item #U60, is a 60” golf umbrella. It features a fiberglass shaft, a wooden handle, and eight panels. The applicable subheading for the golf umbrella will be 6601.99.0000, 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: Other. The rate of duty will be 8.2 percent ad valorem. The second sample submitted, identified as Item #U72, is a 72” beach/tailgater umbrella. It features a two piece powder coated metal shaft with a tilt mechanism and a vinyl carrying case with a strap. The applicable subheading for the beach/tailgater umbrella will be 6601.10.0000, HTS, which provides for umbrellas and sun umbrellas (including walking stick umbrellas, garden umbrellas, and similar umbrellas): Garden or similar umbrellas. The rate of duty will be 6.5 percent ad valorem. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division