N143163 N1 Ruling Active

The tariff classification of an umbrella from China

Issued January 18, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6601.10.0000

Headings: 6601

Product description

, of Baldwin Park, Cal. You submitted a picture of a personal (one-person) shade umbrella with an aluminum frame and an acrylic fabric cover. The pole is adjustable to 65.66” and the cover is 44.76” across.

CBP rationale

The applicable subheading for the personal shade umbrella 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

N143163 January 18, 2011 CLA-2-66:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6601.10.0000 Mr. Robert Glover L.E. Coppersmith, Inc. 525 South Douglas Street El Sugundo, CA 90245 RE: The tariff classification of an umbrella from China Dear Mr. Glover: In your letter dated Dec. 10, 2011, you requested a tariff classification ruling on behalf of your client, Treasure Island, Inc., of Baldwin Park, Cal. You submitted a picture of a personal (one-person) shade umbrella with an aluminum frame and an acrylic fabric cover. The pole is adjustable to 65.66” and the cover is 44.76” across. The applicable subheading for the personal shade umbrella 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 the 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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