The tariff classification of an umbrella from China
Issued April 10, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6601.99.0000
Headings: 6601
Product description
Berger, d/b/a/ Mardi Gras Imports of Slidell, Louisiana. You submitted a sample of a functional child-sized umbrella, style #TR-207. You say in your letter that this item will be used as a party give-away. The umbrellas are thrown to revelers from Mardi Gras floats during parades. However, this article is not a decoration but rather a utilitarian article excluded from classification as a Festive or carnival article by Note 1(v) to Chapter 95, Harmonized Tariff Schedule of the United States, (HTSUS).
CBP rationale
The applicable subheading for the umbrella will be 6601.99.0000, HTSUS, which provides for umbrellas and sun umbrellas including walking stick umbrellas…and similar umbrellas: other: other.
Full text
N239989 April 10, 2013 CLA-2-66:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6601.99.0000 Ms. Earline B. Valois Gilscot-Guidroz International 5124 Taravella Road Marrero, LA 70072 RE: The tariff classification of an umbrella from China Dear Ms. Valois: In your letter dated March 18, 2013, you requested a tariff classification ruling on behalf of your client, Frederick J. Berger, d/b/a/ Mardi Gras Imports of Slidell, Louisiana. You submitted a sample of a functional child-sized umbrella, style #TR-207. You say in your letter that this item will be used as a party give-away. The umbrellas are thrown to revelers from Mardi Gras floats during parades. However, this article is not a decoration but rather a utilitarian article excluded from classification as a Festive or carnival article by Note 1(v) to Chapter 95, Harmonized Tariff Schedule of the United States, (HTSUS). The applicable subheading for the umbrella will be 6601.99.0000, HTSUS, which provides for umbrellas and sun umbrellas including walking stick 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 sample will be returned. 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, Thomas J. Russo Director National Commodity Specialist Division
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