CLA-2-66:OT:RR:NC:TA:351
Tirta Halim
T Customs Broker, Inc.
5777 West Century Blvd.
Suite 965
Los Angeles, CA 90045
RE: The tariff classification of a garden umbrella with a solar panel and speakers, from China
Dear Mr. Halim:
In your letter dated November 12, 2009, you requested a tariff classification ruling on behalf of your client, Kinyo Co., Inc.
You submitted a photograph of a garden umbrella that contains a solar panel to absorb sunlight during the day. The 8-foot umbrella has an 8-foot steel pole that is 1.5” in diameter and is powder-coated for extra protection. It has an eight-ribbed frame that is secured to the post with high-impact and weather-resistant hubs, a crank lift, and auto tilt. The umbrella is UV- and weather-resistant. It features a built-in solar-amplified audio system that plugs in and plays an MP3 or iPod through the standard stereo 3.5 mm connector located on the center of the crank and the 2-watt speaker located in the umbrella canopy. The speaker control is in the pole, about a foot above table level. The power collected by the 8-volt, 80mA solar panel can be dispersed for up to six hours, even in an evening environment.
The garden umbrella, the solar panel, and the speakers form a composite good; the umbrella imparts the essential character to the completed item. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted.
The applicable subheading for the garden umbrella with a solar panel and speakers will be 6601.10.0000, HTSUS, 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.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division