CLA-2-66:RR:NC:3:353 G89320
Mr. Orlando Rodriguez
Almacenes Pitusa, Inc.
P.O. Box 839
Hato Rey Station
San Juan, PR 00919-0839
RE: The tariff classification of umbrellas from Hong Kong.
Dear Mr. Rodriguez:
In your letter dated March 14, 2001, you requested a tariff classification ruling. Photographs of the umbrellas were supplied to this office.
The umbrellas are Items 10-109 Beach, 04-303 Mini, 30-140 Golf and 10-113 Stick Umbrellas. All the umbrellas are made of polyester fabric with metal shafts. The Item 10-109 Beach Umbrella is 36 inches in diameter; Item 04-303 Mini Umbrella is a hand open umbrella, 21 inches in diameter, with a telescopic shaft; Item 30-140 Golf Umbrella is 27 inches in diameter; Item 10-113 Stick Umbrella is 23 inches in diameter;
The applicable subheading for Item 10-109 will be 6601.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas): Garden or similar umbrellas.” The rate of duty will be 6.5% ad valorem.
The applicable subheading for Item 04-303 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.
The applicable subheading for Items 30-140 and 10-113 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: Other.” The rate of duty will be 8.2% ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on Item 10-202 Auto Open Umbrella. Your request for a classification ruling should include information on whether the umbrella has a telescopic shaft. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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