The tariff classification of a patio umbrella with mosquito netting, from China
Issued November 14, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6601.10.0000
Headings: 6601
Product description
The item in question is identified as a patio umbrella that features a removable nylon mosquito netting. They are imported and sold as a unit.
CBP rationale
The applicable subheading for the patio umbrella and the netting will be 6601.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for umbrellas and sun umbrellas (including walking stick umbrellas, garden umbrellas, and similar umbrellas): garden or similar umbrellas.
Full text
N002913 November 14, 2006 CLA-2-66:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6601.10.0000 Cathy Bonadonna Customs Compliance Specialist Bed, Bath & Beyond 650 Liberty Avenue Union, NJ 07083 RE: The tariff classification of a patio umbrella with mosquito netting, from China Dear Ms. Bonadonna: In your letter dated November 2, 2006, you requested a tariff classification ruling. The item in question is identified as a patio umbrella that features a removable nylon mosquito netting. They are imported and sold as a unit. You state that the netting is made specifically to be attached to this umbrella by means of hook-and-loop fastener strips. The top border of the netting has a row of fastener strips that attaches to fastener strips that are attached to the under flap of the umbrella. You indicate that the top and bottom hems and zippered seams of the netting are color-coordinated to match the umbrella. It is the opinion of this office that the umbrella and the detachable, coordinated mosquito netting comprise a set for tariff purposes. For classification purposes, the essential character of the set is imparted by the umbrella. The applicable subheading for the patio umbrella and the netting will be 6601.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 6.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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