CLA-2-42:RR:NC:WA:341 A87541
Ms. Ludene Murphree
The Gap, Inc.
Two Harrison
San Francisco, CA 94105
RE: The tariff classification of a travel bag and an umbrella from China.
Dear Ms. Murphree:
In your letter dated September 11, 1996, on behalf of Old Navy Clothing Co., you requested a tariff classification ruling for a travel bag and an umbrella.
The sample submitted, identified as "Women's Umbrella Handbag Style 438938", consists of a rucksack sling type travel bag and an umbrella. The bag is composed of an exterior surface of PVC over a cotton woven inner fabric. The front exterior has an 11" x 4" sheath pocket containing the umbrella of 100 percent nylon. The bag has a textile interior lining and it is secured by means of a zippered closure. Your sample is being returned as you requested.
The applicable subheading for the travel bag of PVC plastic sheeting will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the umbrella will be 6601.91.0000, 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 4.9 percent ad valorem.
Umbrellas are provided for in heading 6601.91.0000, however there is a temporary reduction in the rate of duty for telescopic umbrellas.
The applicable subheading for the telescopic umbrella will be 9907.66.01, HTS, which provides for self-folding telescopic shaft collapsible umbrellas chiefly used as protection against rain (provided for in subheading 6601.91). 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 Kevin Gorman at 212-466-5893.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division