R02968 R0 Ruling Active

The tariff classification of patio umbrellas from China

Issued December 16, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6601.10.0000

Headings: 6601

Product description

The items in question are identified as ISLA ShadeMakers. You indicate that they are patio umbrellas that are constructed of an anodized aluminum mast, stainless steel fittings, a 100 percent solution-dyed acrylic canopy, and glass-filled resin components. Your website mentions PVC umbrellas. We are only ruling on the acrylic canvas umbrellas and we assume from the website that this fabric is not visibly coated for tariff purposes.

CBP rationale

The applicable subheading for the patio umbrellas will be 6601.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas, and similar umbrellas): garden or similar umbrellas.

Full text

NY R02968 December 16, 2005 CLA-2-66:RR:NC:N3:351 R02968 CATEGORY: Classification TARIFF NO.: 6601.10.0000 Josephine M. Edmondson ShadeScapes USA P.O. Box 190 Paonia, CO 81428 RE: The tariff classification of patio umbrellas from China Dear Ms. Edmondson: In your letter dated December 13, 2005, you requested a tariff classification ruling. The items in question are identified as ISLA ShadeMakers. You indicate that they are patio umbrellas that are constructed of an anodized aluminum mast, stainless steel fittings, a 100 percent solution-dyed acrylic canopy, and glass-filled resin components. Your website mentions PVC umbrellas. We are only ruling on the acrylic canvas umbrellas and we assume from the website that this fabric is not visibly coated for tariff purposes. The applicable subheading for the patio umbrellas will be 6601.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas, and similar umbrellas): 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 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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