CLA-2-66:RR:NC:3:353 I88944
Mr. Joe Hillje
IPAC Hawaii
P.O. Box 762
Honolulu, HI 96808
RE: The tariff classification of an umbrella anchor from Spain.
Dear Mr. Hillje:
In your letter dated November 11, 2002, received in this office on November 21, 2002, you requested a tariff classification ruling.
The submitted sample, called an Umbrella Anchor, is constructed of a single piece of molded polyethylene plastic, and is used to prevent beach umbrellas from dislodging from the sand. The item is two inches in diameter at the top and tapers to a point. There is a handle at the top of the umbrella anchor and a piece of propeller shaped plastic at the bottom. To secure a beach umbrella, the anchor is screwed into the sand by turning it clockwise. The umbrella pole is placed into the hollow core of the anchor and is held in place by turning a plastic screw.
The applicable subheading for the Umbrella Anchor will be 6603.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts, trimmings and accessories of articles of heading 6601 or 6602: Other: Other.” The rate of duty will be 5.2% ad valorem for 2002 and 2003.
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 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division