C84179 C8 Ruling Active

The tariff classification of a ultra mini umbrella from Taiwan.

Issued February 18, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6601.91.0000

Headings: 6601

Product description

The umbrella is said to measure 8 1/2" when closed and is designed to fit into a purse, briefcase, glove compartment or tote bag. The nickel-plated steel shaft opens to measure 39 1/4". It has a nylon taffeta covering that repels rain and dries quickly. The umbrella has a matching cover and transparent vinyl sleeve made specifically for the umbrella.

CBP rationale

The applicable subheading for the UMU-Ultra Mini Umbrella 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):.

Full text

NY C84179 February 18, 1998 CLA-2-66:RR:NC:3:353 C84179 CATEGORY: Classification TARIFF NO.: 6601.91.0000 Mr. David M. Rickert E. Besler & Company 115 Martin Lane Elk Grove Village, Il 60007-1309 RE: The tariff classification of a ultra mini umbrella from Taiwan. Dear Mr. Rickert: In your letter dated January 23, 1998, on behalf of LTD Commodities, Inc., you requested a tariff classification ruling. The brochure submitted with your request shows an umbrella named the UMU-Ultra Mini Umbrella. A sample was not submitted. The umbrella is said to measure 8 1/2" when closed and is designed to fit into a purse, briefcase, glove compartment or tote bag. The nickel-plated steel shaft opens to measure 39 1/4". It has a nylon taffeta covering that repels rain and dries quickly. The umbrella has a matching cover and transparent vinyl sleeve made specifically for the umbrella. The applicable subheading for the UMU-Ultra Mini Umbrella 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):. The rate of duty will be 1.6% 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 353 at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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