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

Traci Manuel
Vice President
Virgo III
766 Knox Court
Yardley, PA 19067

RE: The tariff classification of an umbrella from China

Dear Ms. Manuel:

In your letter dated April 7, 2008, you requested a tariff classification ruling on behalf of your client, the Ghirardelli Chocolate Company.

The submitted sample is a 40” brown auto-open umbrella bearing the logo of the Ghirardelli Chocolate Company.

The applicable subheading for the 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