N302391 N3 Ruling Active

The tariff classification of a patio umbrella from China

Issued February 15, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6601.10.0000

Headings: 6601

Product description

The product under consideration is a free-standing outdoor patio umbrella, Item # UM8100. The umbrella stands a maximum of 102.5 inches tall. The octagonal, water-resistant polyester canopy measures 108” in diameter and is supported by eight ribs mounted to a 1.5” diameter aluminum center pole. A crank mechanism allows for height and tilt adjustments.

CBP rationale

The applicable subheading for the patio umbrella will be 6601.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garden or similar umbrellas.

Full text

N302391 February 15, 2019 CLA-2-66:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 6601.10.0000 Ms. Nisha Sevilla Rooms to Go Furniture 11540 Highway 92 East Seffner, FL 33584 RE: The tariff classification of a patio umbrella from China Dear Ms. Sevilla: In your letter, dated December 18, 2018, you requested a tariff classification ruling. In lieu of samples, a product description and photos were provided for our review. The product under consideration is a free-standing outdoor patio umbrella, Item # UM8100. The umbrella stands a maximum of 102.5 inches tall. The octagonal, water-resistant polyester canopy measures 108” in diameter and is supported by eight ribs mounted to a 1.5” diameter aluminum center pole. A crank mechanism allows for height and tilt adjustments. The applicable subheading for the patio umbrella will be 6601.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garden or similar umbrellas.” The rate of duty will be 6.5 percent 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 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

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