The tariff classification of a umbrella with a fitted case from China. This letter is to correct and replace NY ruling letter B89790.
Issued October 24, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6601.91.0000, 9907.66.01
Product description
We neglected to include the Temporary Special Classification of 9907.66.01. The submitted sample is a umbrella with a telescopic shaft and a fitted matching case. The umbrella is 21 1/2 " X 8 ribs. The case is 10" length X 2 1/4 " in diameter.
CBP rationale
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.
Full text
NY C81106 October 24, 1997 CLA-2-66:RR:NC:3:353 C81106 CATEGORY: Classification TARIFF NO.: 6601.91.0000; 9907.66.01 Ms. Katherine Avanessians Mably Int'l. 14 East 60th St. New York, NY 10022 RE: The tariff classification of a umbrella with a fitted case from China. This letter is to correct and replace NY ruling letter B89790. Dear Ms. Avanessians: In your letter dated September 17, 1997, you requested a tariff classification ruling. We neglected to include the Temporary Special Classification of 9907.66.01. The submitted sample is a umbrella with a telescopic shaft and a fitted matching case. The umbrella is 21 1/2 " X 8 ribs. The case is 10" length X 2 1/4 " in diameter. 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 3.3% ad valorem. This item qualifies for duty free treatment under subheading 9907.66.01 because the umbrella consists of a Self-folding telescopic shaft collapsible umbrella chiefly used as protection against rain (provided for in subheading 6601.91) 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 Martin Weiss at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of an umbrella from China
The tariff classification of a pillow, blanket, umbrella, earphones, eye mask and pouch from China
The tariff classification of an umbrella with an LED light, from China
The tariff classification of an umbrella from Hong Kong
The tariff classification of an umbrella from China
The tariff classification of a Handbag and Umbrella from Hong Kong.
The tariff classification of umbrellas from China
The tariff classification of tote bag and umbrella from China.
The tariff classification of an umbrella from China.
The tariff classification of an umbrella from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →