CLA-2-66:RR:NC:N3:351 J88122
Ms. Lisa M. Hickey
Trade and Regulatory Services
PBB Global Logistics
670 Young St.
Tonawanda, NY 14150
RE: The tariff classification of shade umbrellas and shade structures from Australia.
Dear Ms. Hickey:
In your letter dated August 20, 2003, you requested a ruling on behalf of Birdair, Inc., of Amherst, NY, on tariff classification.
You submitted brochures for restaurant umbrellas and covers, models Mediterranean, Casablanca, Alfresco, Boulevard, and Modular units (Monaco, Pavilion, and Quasar). You also submitted a sample of the fabric from which the “membranes” of these are to be made. You state that the membrane is made from an initial layer of pre-stressed, high strength polyester woven yarn, a polymer coating, and a PVDF coating on top of the polymer coating. It is considered plastic for tariff purposes.
You describe the PVDF as a patented plastic coating that is grafted to the surface, forming a high performance composite membrane. The PVDF coating provides color fastness and provides resistance to UV deterioration, chalking, mold, pollution, and other conditions.
The frames and hardware are made of steel. You state that in some instances, the steel column and arm for the shade structures is not imported but is manufactured in the U.S. due to its size and bulk. This does not affect the classification of the structures.
The models Alfresco and Casablanca are described in the brochure as closeable umbrella shade structures. The others are described as non-collapsible. You confirmed this in a telephone conversation with National Import Specialist Mitchel Bayer.
The applicable subheading for Alfresco and Casablanca will be 6601.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas): garden or similar umbrellas. The general rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the non-collapsible shade structures Boulevard, Monaco, Pavilion, and Quasar will be 3926.90.9880, HTS, which provides for other articles of plastics…other. The general rate of duty will be 5.8 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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