CLA-2-66:RR:E:NC:N3:351
John Sharko
John LG Sharko CHB
10813 NW 30th St., Suite 107
Miami, FL 33172
RE: The tariff classification of an umbrella base from Italy
Dear Mr. Sharko:
In your letter dated June 29, 2007, you requested a tariff classification ruling on behalf of your client, S.I.T. Co., Inc., of Quincy, Mass.
You submitted a picture of an umbrella base or stand made of molded plastic. It is hollow and is meant to be filled with water to weigh it down. No dimensions are given but it appears to be no more than one foot square. The umbrella shaft fits into a raised receptacle in the center. You state that it can also be used to hold a flag pole and that there are other, unspecified applications “that require a pole or stick to be held upright,” but we consider its use for umbrellas to be its primary function.
The applicable subheading for the umbrella base will be 6603.90.8100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories for umbrellas. The rate of duty will be 5.2% ad valorem.
You believe it is not an umbrella part “because the umbrella does not require this part in order to properly function.” Instead, you propose classification in subheading 9403.70.8030, HTSUS, which provides for furniture of plastics. However, an umbrella base does not meet the definition of furniture which includes articles that equip a home, office, etc. Umbrella bases aid in securing and holding the umbrella in place and clearly contribute to the effectiveness of the principal article, which is the umbrella. Moreover, CBP’s classification of umbrella bases of various materials as accessories under heading 6603, HTSUS, is consistent with prior rulings. See Headquarters ruling 966354, dated June 18, 2003, and the rulings cited therein.
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