CLA-2-66:RR:NC:3:353 I84891
Mr. Glenn Lindaman
Buck Wing
2650 Lehigh Street
Whitehall, PA 18052
RE: The tariff classification of an umbrella from China.
Dear Mr. Lindaman:
In your letter dated August 2, 2002, you requested a tariff classification ruling.
The submitted sample is a “Porta Roof” camouflage design hunting umbrella. The umbrella is foldable and is mounted to a tree trunk with a loose rod that extends from the umbrella to the tree. The umbrella shaft is inserted into the black handle knob after it is opened. Two fabric panels are removed to create a “V” in the umbrella so the ends can go around the tree and be tied together with three sets of ribbons that are sewn onto the panel edges.
The applicable subheading for the “Porta Roof” 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 percent ad valorem.
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 646-733-5053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division