CLA-2-66:RR:NC:N3:351 M80104
Gladys Diaz
Raia International
Customhouse Brokers & Freight Forwarders
One Industrial Plaza
Building #D
Valley Stream, NY 11581
RE: The tariff classification of an umbrella, a beach mat, and a carrying case from England
Dear Ms. Diaz:
In your letter dated January 20, 2006, you requested a tariff classification ruling on behalf of your client, Le Dauphin LLC, of East Hampton, New York.
The submitted sample is identified as an umbrella, a beach mat, and a carrying case. You indicate that the umbrella canopy, carrying case, and beach mat will be constructed of 100 percent acrylic and the umbrella (canopy and frame) and beach mat will be packed in the carrying case. The umbrella frame is two pieces that fit together. The mat features a hole in the center for the umbrella. You also state that the entire unit will be placed in a cotton woven flannel bag that will be imported separately to be used for storage; that bag is not part of this ruling. We have determined that the umbrella, beach mat, and carrying case are a set for tariff purposes, and that the essential character of the set is imparted by the umbrella.
The applicable subheading for the umbrella carrying case 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% ad valorem.
The sample will be returned as requested.
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