The tariff classification of umbrella from China.
Issued March 26, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6601.99.0000
Headings: 6601
Product description
The sample will be returned per your request. The submitted sample is a Radio Flyer ® Model #UA18 Umbrella Accessory. The umbrella is composed of textile fabric with a non-telescopic shaft that is bendable. The umbrella features a clamp and is advertised to adjust to different wagon models.
CBP rationale
The applicable subheading for the Radio Flyer ® Model #UA18 Umbrella Accessory will be 6601.99.0000, 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: Other.
Full text
NY G88252 March 26, 2001 CLA-2-66:RR:NC:3:353 G88252 CATEGORY: Classification TARIFF NO.: 6601.99.0000 Mr. Stephen J. Leahy Leahy & Ward, LLP 175 Derby Street, Suite 9 Hingham, MA 02043 RE: The tariff classification of umbrella from China. Dear Mr. Leahy: In your letter dated March 7, 2001, on behalf of Radio Flyer Inc., you requested a tariff classification ruling. The sample will be returned per your request. The submitted sample is a Radio Flyer ® Model #UA18 Umbrella Accessory. The umbrella is composed of textile fabric with a non-telescopic shaft that is bendable. The umbrella features a clamp and is advertised to adjust to different wagon models. You believe that the item is properly classified under subheading 9501.00.4000 as “Accessories to wheeled toys” because Chapter 95 Note 3 states that “…parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles.” However, the clamp is suitable for attachment to any number of items, and is not limited for use solely or principally with wagons. In addition, the Explanatory Notes (EN) to heading 6601 state that “With the exception of umbrellas and sun umbrellas of a kind clearly designed for use as toys or as carnival articles (Chapter 95), this heading covers umbrellas and sun umbrellas of all kinds…” The item is a functional item and not a toy or carnival item. The applicable subheading for the Radio Flyer ® Model #UA18 Umbrella Accessory will be 6601.99.0000, 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: Other.” The rate of duty will be 8.2% 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 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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