CLA-2-66:S:N:N3H:353 850999
Ms. Ann M. Williams
A. N. Deringer, Inc.
30 West Service Rd.
Champlain, New York 12919-9703
RE: The tariff classification of a umbrella base from Canada.
Dear Ms. Williams:
In your letter dated March 28, 1990, on behalf of Elan
Plastics Ltd., you requested a tariff classification ruling.
The sample submitted is a umbrella base. The base is used
to support a garden-type umbrella and is made of high denisty
poly-
ethylene. The item in question is the square base that the
umbrella is inserted into under the table. The base can be
filled with sand or water to anchor the umbrella.
The applicable subheading for the umbrella base will be
6603.90.0009, Harmonized Tariff Schedule of the United States
(HTS), which provides for parts, trimmings and accessories of
articles of heading 6601 or 6602: Other. The rate of duty will
be 7.5 percent ad valorem.
Goods classifiable under subheading 6603.90.0009, HTS, which
have originated in the territory of Canada, will be entitled to a
4.5 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport