CLA-2-66:OT:RR:NC:4:434
Ms. Nisha Sevilla
Rooms to Go Furniture
11540 Highway 92 East
Seffner, FL 33584
RE: The tariff classification of a patio umbrella from China
Dear Ms. Sevilla:
In your letter, dated December 18, 2018, you requested a tariff classification ruling. In lieu of samples, a product description and photos were provided for our review.
The product under consideration is a free-standing outdoor patio umbrella, Item # UM8100. The umbrella stands a maximum of 102.5 inches tall. The octagonal, water-resistant polyester canopy measures 108” in diameter and is supported by eight ribs mounted to a 1.5” diameter aluminum center pole. A crank mechanism allows for height and tilt adjustments.
The applicable subheading for the patio umbrella will be 6601.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garden or similar umbrellas.” The rate of duty will be 6.5 percent 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 the World Wide Web at https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division