The tariff classification of a umbrella from China

NY 893065 December 20, 1993 CLA-2-66:S:N:N5:-353 893065 CATEGORY: Classification TARIFF NO.: 6601.91.0000 Mr. John M. Peterson Neville, Peterson & Williams 80 Broad Street Suite 3400 New York , New York 10004 RE: The tariff classification of a umbrella from China Dear Mr. Peterson: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : December 8, 1993 ON BEHALF OF : Essex Manufacturing Co. DESCRIPTION OF MERCHANDISE : An umbrella with a telescopic shaft imported together with a fitted, reusable quilted vinyl cover with a nylon liner and a braided metallic carrying strap HTS PROVISION : 6601.91.0000 HTS SUBHEADING : Umbrellas and sun umbrellas (including walking stick umbrellas, garden umbrellas and similar umbrellas): Other: Having a telescopic shaft RATE OF DUTY : 8.2 percent ad valorem A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport