K87900 K8 Ruling Active

The tariff classification of an umbrella from China

Issued July 22, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6601.99.0000

Headings: 6601

Product description

The submitted sample is an umbrella that is approximately 35½” in length and features a curved handle. The cloth portion is constructed of 100 percent nylon 190T taffeta.

CBP rationale

The applicable subheading for the umbrella will be 6601.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for umbrellas, other than garden umbrellas, with a telescopic shaft.

Full text

NY K87900 July 22, 2004 CLA-2-66:RR:NC:N3:351 K87900 CATEGORY: Classification TARIFF NO.: 6601.99.0000 Irene Kwok CGROUP US INC. C/o Mr. Zakir Ally 12 West 57th Street 5th Floor New York, New York 10019 RE: The tariff classification of an umbrella from China Dear Ms. Kwok: In your letter dated July 12, 2004, you requested a tariff classification ruling. The submitted sample is an umbrella that is approximately 35½” in length and features a curved handle. The cloth portion is constructed of 100 percent nylon 190T taffeta. The applicable subheading for the umbrella will be 6601.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for umbrellas, other than garden umbrellas, with a telescopic shaft. The rate of duty will be 8.2 percent ad valorem. The sample will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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