CLA-2-66:RR:NC:N3:351
Robert Plunkett
Chum Stands International
17 Wattie Road
Midhurst, Ontario
Canada LOL 1X1
RE: The tariff classification of an umbrella stand from Taiwan
Dear Mr. Plunkett:
In your letter dated January 5, 2007, you requested a tariff classification ruling.
The item in question is identified as a plastic umbrella stand that you call “The Plunker.” You indicate that it is a one-piece unit that is comprised of four parts: the tube, the base plate, four spikes, and a locking screw. The base plate measures 6” wide by 9” long and the tube measures approximately 13” in height. There are four ground spikes on the underside of the base plate, one at each corner. Each spike is three-sided and is 6” long. A 2½” x 1/4” steel eyebolt will be located on the tube approximately four inches above the base plate. This locking screw is designed to hold the beach umbrella in place and to stop it from spinning in the wind.
The Plunker is placed on the beach sand or soft soil and pressed down with the foot until the spikes penetrate; the umbrella is then placed in the tube and the locking screw is tightened.
The applicable subheading for the umbrella stand will be 6603.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for accessories to a garden or beach umbrella. The rate of duty will be 5.2% ad valorem.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division