The tariff classification of garden umbrellas from Switzerland

N334613 August 28, 2023 CLA-2-66:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 6601.10.0000 Ronald Torriani Loom Britannia dba Furniture Designhouse 23 Brandywine Rd. Ho-Ho-Kus, New Jersey  07423 RE:      The tariff classification of garden umbrellas from Switzerland     Dear Mr. Torriani: In your letter, dated August 11, 2023, you requested a tariff classification ruling for four styles of umbrellas.  In lieu of samples, product descriptions, specifications, and photos were provided for our review. You describe the umbrellas as “Garden umbrellas used for residential and commercial patios” and provided multiple photos of the umbrellas in such settings.  The umbrellas are used with a base or with various ground sockets or mounting plates that allow them to be anchored to the ground or to a surface such as a deck. Item 1: The Castello Pro Patio Umbrella basic model has a 100% polyacrylic canopy that measures 300 cm (9.84’) across and stands 276 cm (9.05’) high when open.  The frame is primarily anodized aluminum.  It is not height-adjustable. Item 2: The Palazzo Style Patio Umbrella basic model has a 100% polyacrylic canopy that measures 300 cm (9.84’) across and stands 280 cm (9.18’) high when open.  The frame is primarily anodized aluminum.  It is not height-adjustable.  Item 3: The Palazzo Noblesse Patio Umbrella basic model has a 100% polyacrylic canopy that measures 400 cm (13.12’) across and stands 294 cm (9.64’) high when open.   The frame is primarily anodized aluminum.  It is not height-adjustable.     Item 4: The Palazzo Royal Patio Umbrella basic model has a 100% polyacrylic canopy that measures 500 cm (16.4’) across and stands 331 cm (10.85’) high when open.  The frame is primarily anodized aluminum.  It is not height-adjustable.  You propose classification in 6601.91.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas): Other: Having a telescopic shaft.”  We disagree. Classification is governed by the terms of the General Rules of Interpretation (GRIs).  GRI 1 states that, “for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes…” The competing provisions are: 6601.10.0000  Garden or similar umbrellas 6601.9X  Other                         The Harmonized Commodity Description and Coding System Explanatory Notes constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the Explanatory Notes provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings.   The Explanatory Notes to Heading 6601 state, “Umbrellas which are designed not to be hand-held but to be fixed (e.g. to the ground, to a table or to a stand) are to be regarded as garden or similar umbrellas.” The umbrellas that are the subject of this ruling meet the description of “Garden umbrellas or similar umbrellas” described in 6601.10.0000, HTSUS.  This subheading language is more specific than “Other” of 6601.91.0000, HTSUS.  “Other” would encompass umbrellas that were other than garden or similar umbrellas, meaning hand-held umbrellas. Neither the tariff language itself nor the ENs put restrictions on the type of shaft or pole incorporated into a garden umbrella. The applicable subheading for the garden umbrellas will be 6601.10.0000, HTSUS, which provides for “Garden or similar umbrellas.”  The rate of duty will be 6.5 percent ad valorem.   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 the World Wide Web at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Charlene Miller at Charlene.Miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division