F80251 F8 Ruling Active

The tariff classification of an umbrella from China.

Issued December 13, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6601.91.0000

Headings: 6601

Product description

The sample will be returned to you as requested. The submitted sample, Style #PP197046 identified as “Sunflower Umbrella” is composed of a water-resistant nylon top with a metal telescopic shaft and a plastic handle. The umbrella measures approximately 36 inches in diameter and is accompanied by a fitted nylon cover.

CBP rationale

The applicable subheading for Style #PP197046 will be 6601.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Umbrellas and sun umbrellas (including walking sticks umbrellas, garden umbrellas and similar umbrellas): Other: Having a telescopic shaft.

Full text

NY F80251 December 13, 1999 CLA-2-66:RR:NC:3:353 F80251 CATEGORY: Classification TARIFF NO.: 6601.91.0000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 broadway New York, N.Y. 10036-8901 RE: The tariff classification of an umbrella from China. Dear Ms. Wierbicki: In your letter dated November 23, 1999, on behalf of Avon Products, Inc., you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, Style #PP197046 identified as “Sunflower Umbrella” is composed of a water-resistant nylon top with a metal telescopic shaft and a plastic handle. The umbrella measures approximately 36 inches in diameter and is accompanied by a fitted nylon cover. The applicable subheading for Style #PP197046 will be 6601.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Umbrellas and sun umbrellas (including walking sticks umbrellas, garden umbrellas and similar umbrellas): Other: Having a telescopic shaft.” The rate of duty will be Free and will remain the same for the year 2000. 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 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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