The tariff classification of an umbrella base from China

N245538 September 19, 2013 CLA-2-66:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6603.90.8100 Ms. Miriam Hanks Far East Brokers and Consultants, Inc. 3644 Philips Highway Jacksonville, FL 32207 RE: The tariff classification of an umbrella base from China Dear Ms. Hanks: In your letter dated August 16, 2013, you requested a tariff classification ruling. You submitted a sample of an umbrella base, item 41002-00, which is used to hold outdoor umbrellas upright. The round umbrella base measures 18” in diameter and weighs 44 pounds. The umbrella base is made from cement, polyresin, and rock. To use, a metal tube (included) is screwed into the top center of the umbrella base. The outdoor umbrella pole is then placed into the metal tube at a desired height. Then, using the screw with an attached knob (included) the umbrella pole can be tightened in the metal tube and stabilized. The applicable subheading for the umbrella base, with the included parts as above, item 41002-00, will be 6603.90.8100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories for umbrellas. The rate of duty will be 5.2% 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, Myles B. Harmon Acting Director National Commodity Specialist Division