CLA-2-66:RR:NC:3:353 F84845

Mr. Arlen T. Epstein
Tompkin & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of an umbrella from China.

Dear Mr. Epstein:

In your letter dated March 24, 2000, on behalf of Avon Products, Inc., you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample PP 206752, identified as “Giraffe Print Umbrella” is a self-folding umbrella with a telescopic shaft and plastic handle that will be imported and sold with a fitted cover. The cover and umbrella are constructed of 100% nylon fabric material. The umbrella is printed in a “Giraffe” design.

The applicable subheading for the a “Giraffe Print Umbrella, PP 206752” will be 6601.99.0000, 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