C87094 C8 Ruling Active

The tariff classification of a beach umbrella from Taiwan.

Issued May 1, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6601.10.0000

Headings: 6601

Product description

The descriptive literature and brochure submitted shows a beach umbrella, style #1189 measuring 63" across and 82" tall. The 8 panel ripstop nylon umbrella offers a European tilt feature, powder coated steel shank and PVC cut to shape carrying case with shoulder strap.

CBP rationale

The applicable subheading for the beach umbrella, style #1189 will be 6601.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Umbrella and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas): Garden or similar umbrellas.

Full text

NY C87094 May 1, 1998 CLA-2-66:RR:NC:3:353 C87094 CATEGORY: Classification TARIFF NO.: 6601.10.0000 Ms. Jennifer Scott Expeditors International of Washington Inc. 21318 64th South Kent, WA 98032 RE: The tariff classification of a beach umbrella from Taiwan. Dear Ms. Scott : In your letter dated April 21, 1998, on behalf of the Travel Chair Co., you requested a classification ruling. The descriptive literature and brochure submitted shows a beach umbrella, style #1189 measuring 63" across and 82" tall. The 8 panel ripstop nylon umbrella offers a European tilt feature, powder coated steel shank and PVC cut to shape carrying case with shoulder strap. The applicable subheading for the beach umbrella, style #1189 will be 6601.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Umbrella and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas): Garden or similar umbrellas." The duty rate will be 6.8% 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 Kenneth Reidlinger at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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