CLA-2-66:RR:NC:3:353 C87094
Ms. Jennifer Scott
Expeditors International of Washington Inc.
21318 64th South
Kent, WA 98032
RE: The tariff classification of a beach umbrella from Taiwan.
Dear Ms. Scott :
In your letter dated April 21, 1998, on behalf of the Travel
Chair Co., you requested a classification ruling.
The descriptive literature and brochure submitted shows a
beach umbrella, style #1189 measuring 63" across and 82" tall. The
8 panel ripstop nylon umbrella offers a European tilt feature,
powder coated steel shank and PVC cut to shape carrying case with
shoulder strap.
The applicable subheading for the beach umbrella, style #1189
will be 6601.10.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for "Umbrella and sun umbrellas
(including walking-stick umbrellas, garden umbrellas and similar
umbrellas): Garden or similar umbrellas." The duty rate will be
6.8% ad valorem.
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 Kenneth Reidlinger at
212-466-5881.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division