N023791 N0 Ruling Active

The tariff classification of an umbrella from Hong Kong

Issued February 28, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6601.91.0000

Headings: 6601

Product description

The submitted sample is an umbrella that is identified as the “Shelter for Two Umbrella”/”Lightweight Compact Double Umbrella with Storage Pouch” (SKU #55030 Black). The product literature states that it is specially designed to provide shelter for two people. The item features a telescoping metal shaft, metal ribs, and a plastic handle with a woven fabric wrist strap. The textile fabric portion of the umbrella is made of 100% polyester fabric. It measures 11”L when folded and opens up to 4’L x 3’W. The umbrella comes with a textile fabric carrying pouch.

CBP rationale

The applicable subheading for the umbrella will be 6601.91.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Umbrellas…Other: Having a telescopic shaft.

Full text

N023791 February 28, 2008 CLA-2-66:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6601.91.0000 Fran Ramsey Hampton Direct Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of an umbrella from Hong Kong Dear Ms. Ramsey: In your letter dated February 27, 2008 you requested a tariff classification ruling. The submitted sample is an umbrella that is identified as the “Shelter for Two Umbrella”/”Lightweight Compact Double Umbrella with Storage Pouch” (SKU #55030 Black). The product literature states that it is specially designed to provide shelter for two people. The item features a telescoping metal shaft, metal ribs, and a plastic handle with a woven fabric wrist strap. The textile fabric portion of the umbrella is made of 100% polyester fabric. It measures 11”L when folded and opens up to 4’L x 3’W. The umbrella comes with a textile fabric carrying pouch. The applicable subheading for the umbrella will be 6601.91.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Umbrellas…Other: Having a telescopic shaft.” The rate of duty will be Free. 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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