CLA-2 CO:R:C:T 089139 KWM
Mr. R. de Wet
South African Consulate General
326 East 48th Street
New York, New York 10017
RE: Garden umbrellas; Comprehensive Anti-Apartheid Act of
1986
Dear Mr. de Wet:
This is in response to your letter of April 12, 1991,
regarding the tariff classification of merchandise described
as "garden umbrellas." In addition you requested our advice
as to the applicability of the Comprehensive Anti-Apartheid
Act of 1986 to this merchandise. Our response follows.
FACTS:
The merchandise at issue, described as a "garden
umbrella", is a large sun umbrella designed to be placed in a
variety of stands in a yard or on a patio to provide shade.
The umbrella collapses for storage, but the shaft is not of
the telescoping variety. The literature also states that the
rigid pieces of the umbrella are formed from hard woods,
reinforced with brass fittings. The canvas is 100 percent
high tenacity acrylic or polyester. Finally, the umbrellas
are available in variety of widths, and can be custom ordered
in different colors.
ISSUE:
Where are the umbrellas classified under the Harmonized
Tariff Schedule of the United States Annotated?
Is this merchandise subject to the Comprehensive Anti-
Apartheid Act of 1986?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is made in accordance
with the General Rules of Interpretation (GRI's). The
systematic detail of the harmonized system is such that
virtually all goods are classified by application of GRI 1,
that is, according to the terms of the headings of the tariff
schedule and any relevant Section or Chapter Notes.
We note heading 6601, HTSUSA, which provides for:
6601 Umbrellas and sun umbrellas
(including walking stick umbrellas,
garden umbrellas and similar
umbrellas):
The Explanatory Notes to the HTSUSA indicate that umbrellas
such as those presented are provided for by the above terms.
Therefore, according to GRI 1, the garden umbrellas at issue
are classified in heading 6601, HTSUSA, specifically under
subheading 6601.10.0000, HTSUSA, which provides for garden
umbrellas.
Comprehensive Anti-Apartheid Act of 1986
The Comprehensive Anti-Apartheid Act of 1986 (Anti-
Apartheid Act) served to prevent or limit the importation of
specified products into the United States. At the time your
inquiry was received, the Anti-Apartheid Act was in effect.
However, by an Executive Order effective July 10, 1991, any
import sanctions which may have been applicable to this
merchandise were revoked. The subject merchandise, therefore,
is no longer affected.
HOLDING:
The merchandise, garden umbrellas constructed of wood and
acrylic or polyester canvas, designed for free-standing use
are classified in subheading 6601.10.0000, HTSUSA. The
applicable rate of duty will be 8.2 percent ad valorem.
No restrictions or sanctions related to the Comprehensive
Anti-Apartheid Act of 1986 are in effect relative to this
merchandise.
Sincerely,
John A. Durant, Director
Commercial Rulings Division