CLA-2-66:RR:NC:3:353 D89457
Mr. John M. Peterson
Neville, Peterson & Williams
80 Broad Street, 34th Floor
New York, NY 10004
RE: The tariff classification of umbrellas with flashlight handles from China.
Dear Mr. Peterson:
In your letter dated March 15, 1999, on behalf of Totes-Isotoner, Inc., you requested a tariff classification ruling. The samples submitted for examination by Customs will be returned to you.
Model Number 1 is an adult’s self-folding, collapsible umbrella with a telescopic shaft and water-resistant nylon top. The umbrella features a permanently attached plastic handle which houses a small, battery-operated flashlight which illuminates a small area when activated.
Model Number 2 is a child’s self-folding, collapsible umbrella with a telescopic shaft and water-resistant nylon top. The umbrella features a permanently attached plastic handle which houses a small, battery-operated flashlight which illuminates a small area when activated
The umbrellas are composite articles whose components are prima facie classifiable under different headings of the tariff schedule. The articles cannot be classified in accordance with GRI 3(a). GRI 3(b) states that if composite goods cannot be classified in accordance with GRI 3(a), they shall be classified as if they consisted of the material or component which gives them their essential character.
The umbrella portion of the article performs the principal function of protection against the rain. The umbrella portion is the most identifiable, recognizable and marketable feature of the article. The flashlight incorporated in the handle of the umbrella serves a minor role, its use limited to hours of the dark and at the discretion of the user. Accordingly it is the opinion of this office that the rain umbrella component imparts the essential character of the article.
The applicable subheading for the Model Number 1 and Model Number 2 umbrellas with flashlight handles will be 6601.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas): Other: Having a telescopic shaft.” The rate of duty will be Free.
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 Kenneth Reidlinger at 212-637-7084.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division