The tariff classification of a paper umbrella from China
Issued May 27, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6601.99.0000
Headings: 6601
Product description
The submitted sample is an umbrella, Item Number 5148-226. It measures approximately 23” in length and 34” in diameter. The shaft of the umbrella is constructed of bamboo and the top of the umbrella is made of a decorative oil paper.
CBP rationale
The applicable subheading for the bamboo and paper umbrella will be 6601.99.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for umbrellas and sun umbrellas (including walking stick umbrellas, and similar umbrellas): other, other.
Full text
N028984 May 27, 2008 CLA-2-66:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6601.99.0000 Holly VanDeusen Import Compliance Darice 13000 Darice Parkway Park 82 Strongsville, OH 44149-3800 RE: The tariff classification of a paper umbrella from China Dear Ms. VanDeusen: In your letter dated May 9, 2008, you requested a tariff classification ruling on behalf of your client, Lamrite West Inc. The submitted sample is an umbrella, Item Number 5148-226. It measures approximately 23” in length and 34” in diameter. The shaft of the umbrella is constructed of bamboo and the top of the umbrella is made of a decorative oil paper. You state that the umbrella will be imported in sizes that range from 12” to 29” shafts and 15” to 44” diameters. The applicable subheading for the bamboo and paper umbrella will be 6601.99.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for umbrellas and sun umbrellas (including walking stick umbrellas, and similar umbrellas): other, other. The rate of duty will be 8.8% ad valorem. You indicate that you think that the umbrella should be classified as a festive article under subheading 9505.90.4000, HTSUS. However, this item is specifically classifiable as an umbrella, even though you state that they are purely decorative. The umbrella contains no recognized holiday motif. 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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