CLA-2-66:OT:RR:NC:N4:434
Marco Braun
Hauptstraße 8 Heroldsberg 90562 Germany
RE: The tariff classification of an umbrella base from China
Dear Mr. Braun:
In your letter, dated January 28, 2024, you requested a tariff classification ruling for an umbrella base. In lieu of a sample, a product description, specifications, and photos were provided for our review.
The item under consideration is an umbrella base to hold a patio umbrella upright. The base is made from High Density Polyethylene (HDPE), stainless-steel screws to hold the parts in place, and other stainless-steel components. The item measures approximately 95 cm in length by 95 cm in width by 17 cm in height. The base is hollow and can hold water or sand to weigh it down. It has a rotating bracket with a pull handle and wheels which can be rotated 360 degrees and moved freely.
The applicable subheading for the umbrella base will be 6603.90.8100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas): Parts, trimmings and accessories of articles of heading 6601 or 6602: Other: Other. The duty rate will be 5.2 percent 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Charlene S. Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division