The tariff classification of a Wearable Umbrella from China

N291479 November 21, 2017 CLA-2-66:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 6601.99.0000 Ms. Veronica Malone Allways Forwarding of NY Inc. 18230 150th Road Suite 230 Springfield Gardens, NY 11413 RE: The tariff classification of a Wearable Umbrella from China Dear Ms. Malone: In your letter, dated October 23, 2017, you requested a classification ruling on behalf of your client, Havdale Inc. Photos and a product description were submitted for our review. The “Aperella” Rainwear functions as a wearable umbrella. In fact, in your submission you state that “Aperella” stands for “AParatus Emulating an umbRELLA.” In use it rests across the shoulders with a cutout for the head to fit through. It is constructed of clear EVA plastic sheeting on a lightweight steel framework which forms an arching shell over the head, open in the front and back. The sides extend down to protect the upper arms. When open it measures approximately 27” wide by 20” high and 24” deep. Two small straps near each front corner allow the individual to hold the Aperella stable. A longer looped strap allows for containment when the Aperella is collapsed. In its collapsed state it forms into a flattened disk measuring approximately 15” in diameter and 1” thick. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. The Aperella is not classifiable under GRIs 1-3. GRI 4 states that, “Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.” The Aperella is most akin to an umbrella. The applicable subheading for the Aperella will be 6601.99.0000, HTSUS, which provides for Umbrella and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas): Other: Other. The rate of duty will be 8.2%. 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 https://hts.usitc.gov/current. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division