CLA-2-66:OT:RR:NC:N3:351

Marsha L. Dawson
Import Manager
Graco Children’s Products, Inc.
150 Oaklands Boulevard
Exton, PA 19341

RE: The tariff classification of a sun umbrella for a stroller, from Germany

Dear Ms. Dawson:

In your letter dated Nov. 9, 2007, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.

You submitted a sample of a sun umbrella that attaches to the frame of a baby stroller. The umbrella is made of polyester fabric and is approximately 29” in diameter. It does not have a telescopic shaft. No style number was given.

The applicable subheading for the sun umbrella will be 6601.99.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for umbrellas and sun umbrellas (including walking stick umbrellas, and similar umbrellas): other: other. The rate of duty will be 8.2% ad valorem.

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