The tariff classification of a parasol from China

N028017 May 14, 2008 CLA-2-66:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6601.99.0000 Helena Cooper Original Concepts Inc. 701 East 3rd Street Suite 130 Los Angeles, CA 90013 RE: The tariff classification of a parasol from China Dear Ms. Cooper: In your letter dated April 25, 2008, you requested a tariff classification ruling. The submitted sample is identified as a Lace Parasol (Item# 30338). The parasol measures approximately 25” in length and 25” in width when it is open. The item is constructed of 100% polyester white lace with 100% polyester woven satin bows and rosettes glued to it. The handle is made of 100% plastic and the frame is made of plastic and metal. The applicable subheading for the parasol will be 6601.99.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for umbrellas and sun umbrellas (including walking stick umbrellas, umbrellas, garden umbrellas and similar umbrellas: Other: Other. The rate of duty will be 8.2% 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/. The item 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