The tariff classification of a plastic umbrella holder from China

NY L84455 May 5, 2005 CLA-2-66:RR:NC:N3:351 L84455 CATEGORY: Classification TARIFF NO.: 6603.90.8000 Joseph A. Startare Vice President Jade International, Inc. P.O. Box 469 Folcroft, PA 19032-0469 RE: The tariff classification of a plastic umbrella holder from China Dear Mr. Startare: In your letter dated April 25, 2005, you requested a tariff classification ruling on behalf of KM Custom Pack, of Philadelphia, Penn. The submitted sample is identified as the “Plastic Umbrella Handle.” It consists of a molded plastic ring that measures approximately 3” in diameter; molded onto its perimeter are three semi-circular clips. The ring has a hollow T-shaped handle. You indicate that the handle is designed to carry a beach or garden umbrella through the center ring and when the umbrella is set up, the item can then be clipped (using the clips on the outside of the ring) to the umbrella pole to hold a drink cup. The applicable subheading for the umbrella holder will be 6603.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for accessories to a garden or beach umbrella. The rate of duty will be 5.2 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