C89733 C8 Ruling Active

The tariff classification of an umbrella from China.

Issued July 30, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6601.91.0000, 9907.66.01

Headings: 9907, 6601

Product description

It features a woven man-made fabric skin, metal frame and telescopic shaft, plastic handle, and braided textile wrist loop. When the umbrella is opened, the shaft extends to approximately 20 inches and the diameter of the skin measured over the arc is 42 inches. The tubular case is specifically fitted to the folded umbrella and has a full zippered opening and removable adjustable textile shoulder strap.

CBP rationale

The applicable subheading for the umbrella and 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): Garden, or similar umbrellas.

Full text

PD C89733 July 30, 1998 CLA-2-66:S:N:N:REH:HO6 C89733 CATEGORY: Classification TARIFF NO.: 6601.91.0000; 9907.66.01 Omnitrans Corporation, Ltd. 111 Broadway, 17th Floor New York, NY 10006 Attention: Gary Klebanoff RE: The tariff classification of an umbrella from China. Dear Mr. Klebanoff: In your letter dated June 30, 1998, you requested a tariff classification ruling on behalf of Peerless Umbrella Co., Inc. This letter corrects the HTS number shown in the third paragraph of our original reply dated July 22, 1998. A representative sample of a self-folding collapsible umbrella in a nylon case, not further identified by style or item number, was submitted for our consideration. It features a woven man-made fabric skin, metal frame and telescopic shaft, plastic handle, and braided textile wrist loop. When the umbrella is opened, the shaft extends to approximately 20 inches and the diameter of the skin measured over the arc is 42 inches. The tubular case is specifically fitted to the folded umbrella and has a full zippered opening and removable adjustable textile shoulder strap. The applicable subheading for the umbrella and 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): Garden, or similar umbrellas... The rate of duty will be 1.6 percent ad valorem. Umbrellas provided for in subheading 6601.91.0000, and chiefly used for protection against rain, are eligible for a free rate of duty under item 9907.66.01. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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, Timothy G. Moran Service Port Director, St. Albans, Vt.

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