CLA-2-66:RR:NC:N3:351 K87900

Irene Kwok
CGROUP US INC.
C/o Mr. Zakir Ally
12 West 57th Street
5th Floor
New York, New York 10019

RE: The tariff classification of an umbrella from China

Dear Ms. Kwok:

In your letter dated July 12, 2004, you requested a tariff classification ruling.

The submitted sample is an umbrella that is approximately 35½” in length and features a curved handle. The cloth portion is constructed of 100 percent nylon 190T taffeta.

The applicable subheading for the umbrella will be 6601.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for umbrellas, other than garden umbrellas, with a telescopic shaft. The rate of duty will be 8.2 percent ad valorem.

The sample will be returned as requested.

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