CLA-2-66:OT:RR:NC:N3:351
Mr. Brian G. Pearce
Barthco International
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of an umbrella stand from China
Dear Mr. Pearce:
In your letter dated October 28, 2011, you requested a tariff classification ruling on behalf of your client, CVS/Pharmacy of Woonsocket, Rhode Island.
You submitted a sample of an umbrella stand, item #730401. The umbrella stand is comprised of a stone base made from stone powder and polyresin; it features a metal shaft for holding umbrellas of various sizes. The base measures approximately 18-1/2” in diameter.
The applicable subheading for the umbrella stand item #730401, 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.
Your client has stated his belief that umbrellas stands are not an umbrella part because the umbrella does not require this part in order to properly function and instead, would propose classification in subheading 6810.99.0000, HTSUS, which provides for articles of artificial stone, whether or not reinforced: other articles: other.
However, an umbrella base is specifically provided for under 6603.90.8100. 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, the 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. Therefore, heading 6810 does not apply because the merchandise is more specifically provided for in heading 6603.
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 the World Wide Web at http://www.usitc.gov/tata/hts/.
The sample will be returned as you 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