The tariff classification of an umbrella with an LED light, from China

N107283 June 1, 2010 CLA-2-66:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6601.91.0000 Janet Pendris Hampton Direct 291 Hurricane Lane P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of an umbrella with an LED light, from China Dear Ms. Pendris: In your letter dated May 19, 2010, you requested a tariff classification ruling. The submitted sample is an umbrella with an LED light (Item# 64610). It features a telescoping metal shaft, metal ribs, plastic handle, nylon carrying cord, and a storage case. When closed it measures approximately 10” long x 1½” in circumference. It opens to approximately 35” in circumference. The LED light is built into the handle with a button switch. The light requires two button cell batteries which are included. The applicable subheading for the umbrella with an LED light 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). The sample will be retuned as requested. 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