CLA-2-66:OT:RR:NC:TA:351
Nicholas D’Andrea
Delmar International Inc.
147-55 175th Street
New York, NY 11434
RE: The tariff classification of a plastic umbrella table from China
Dear Mr. D’Andrea:
In your letter dated December 18, 2009, you requested a tariff classification ruling.
The submitted sample is a plastic umbrella table that is designed to be used with a garden or beach umbrella that is purchased separately. The table is 16” square and is constructed of molded plastic. It has a hole in the center that can accommodate an umbrella pole; a bracket is tightened around the pole under the table, supporting it. It also features four drinking cup holders, each 5” x 7”, that can be attached to the table with plastic clips that are also included. This item is considered to be an accessory to a garden or similar umbrella such as would be classified in heading 6601, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the plastic umbrella table with the cup holders will be 6603.20.9000, HTSUS, which provides for parts and accessories of articles of heading 6601 or 6602: other. The rate of duty will be 12% 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