CLA-2-66:OT:RR:NC:N3:351
Mr. Steve Haverstick
RIO Brands, LLC
10981 Decatur Road
Philadelphia, PA 19154
RE: The tariff classification of a beach umbrella
Dear Mr. Haverstick:
In your letter dated May 24, 2013, you requested a tariff classification ruling.
In your letter you describe a portable outdoor umbrella with a 2-piece telescopic pole. The umbrella, item #8211, includes a textile carrying bag. You also state that the upper portion of the telescopic pole is both adjustable for height and can be tilted for optimal sun coverage.
The applicable subheading for the telescopic beach umbrella, item #8211, will be 6601.91.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Umbrellas… Other …: Having a telescopic shaft.” The rate of duty will be Free.
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,
Thomas J. Russo
Director
National Commodity Specialist Division