The tariff classification of a vehicle umbrella holder from China

N154082 April 15, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a vehicle umbrella holder from China Dear Ms. Pendris: In your letter dated March 4, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style 69400 is a vehicle umbrella holder constructed with an outer surface of polyester textile material. The item is designed to provide storage, protection, and portability to umbrellas and other miscellaneous items during travel. The holder has two open pockets and a clear open pocket for identification. It has a webbed strap that fits around a car headrest and secures with a plastic clip. The holder measures approximately 8.25” (W) x 26” (L). The applicable subheading for the vehicle umbrella holder will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of man-made textile materials. The duty rate will be 17.6% 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/. 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division