CLA-2-66:S:N:N:REH:HO6 C89733
Omnitrans Corporation, Ltd.
111 Broadway, 17th Floor
New York, NY 10006
Attention: Gary Klebanoff
RE: The tariff classification of an umbrella from China.
Dear Mr. Klebanoff:
In your letter dated June 30, 1998, you requested a tariff
classification ruling on behalf of Peerless Umbrella Co., Inc.
This letter corrects the HTS number shown in the third paragraph of
our original reply dated July 22, 1998.
A representative sample of a self-folding collapsible umbrella
in a nylon case, not further identified by style or item number,
was submitted for our consideration. It features a woven man-made
fabric skin, metal frame and telescopic shaft, plastic handle, and
braided textile wrist loop. When the umbrella is opened, the shaft
extends to approximately 20 inches and the diameter of the skin
measured over the arc is 42 inches. The tubular case is
specifically fitted to the folded umbrella and has a full zippered
opening and removable adjustable textile shoulder strap.
The applicable subheading for the umbrella and case will be
6601.91.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Umbrellas and sun umbrellas (including
walking-stick umbrellas, garden umbrellas, and similar umbrellas):
Garden, or similar umbrellas... The rate of duty will be 1.6
percent ad valorem. Umbrellas provided for in subheading
6601.91.0000, and chiefly used for protection against rain, are
eligible for a free rate of duty under item 9907.66.01.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Timothy G. Moran
Service Port Director,
St. Albans, Vt.