CLA-2-66:OT:RR:NC:N3:351
Ms. Alice Liu
Atico International USA, Incorporated
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a shelter umbrella China
Dear Ms. Liu:
In your letter dated May 24, 2013, you requested a tariff classification ruling.
You submitted photographs of a portable umbrella with a 2-piece telescopic pole. The umbrella, item #A050CA00185, includes a textile carrying bag along with six steel stakes and cords.
In your letter you state that the umbrella measures approximately 6-1/2’ wide including two elongated sides with pockets. The umbrella can be used in two ways, as a shelter tied down with the stakes and cords or as an umbrella.
The applicable subheading for the umbrella shelter, item #A050CA00185, 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,
Thomas J. Russo
Director
National Commodity Specialist Division