The tariff classification of an umbrella from China

NY R05058 October 20, 2006 CLA-2-66:RR:E:NC:N3:351 R05058 CATEGORY: Classification TARIFF NO.: 6601.91.0000 Mark D. Fuchs Maranda Enterprises LLC 6350 West Donges Bay Road Mequon, WI 53092 RE: The tariff classification of an umbrella from China Dear Mr. Fuchs: In your letter dated October 13, 2006, you requested a tariff classification ruling. The item in question is a portable umbrella with a telescopic pole and carrying tote bag. You state that the telescopic pole extends from 42” to 96”. The photograph of the item that you submitted shows that it can be set up with a tripod that is attached to the pole. The applicable subheading for the umbrella, pole, tripod, and carry bag will be 6601.91.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Umbrellas…Other: Having a telescopic shaft.” The rate of duty will be Free. 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