CLA-2-3:RR:NC:3:353 F83172
Mr. Joseph L. Scaries
Route 3, Box 5245
Berkeley Springs, WV 25411
RE: The tariff classification of a novelty umbrella from China.
Dear Mr. Scaries:
In your undated letter you requested a tariff classification ruling. The sample will be returned to you as requested.
The submitted sample is an umbrella with a telescopic shaft, metal frame and nylon fabric cover. The fabric is printed and shaped to look like a bird or animal and may have a bird or animal “head” sewn to the umbrella fabric. A peg can be attached to the bottom of the shaft, or an eye to the top, so the unit can be either stuck into the ground or hung from above. The umbrella is the size of a hand-held umbrella but not intended for rain protection, and will be marketed as a sporting accessory or novelty item.
The applicable subheading for the umbrella will be 6601.91.0000, Harmonized Tariff Schedule of the United States (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 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 Kenneth Reidlinger at 212-637-7084.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division