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NY 850999
April 24, 1990

CLA-2-66:S:N:N3H:353 850999

CATEGORY: CLASSIFICATION

TARIFF NO.: 6603.90.0009

Ms. Ann M. Williams
A. N. Deringer, Inc.
30 West Service Rd.
Champlain, New York 12919-9703

RE: The tariff classification of a umbrella base from Canada.

Dear Ms. Williams:

In your letter dated March 28, 1990, on behalf of Elan Plastics Ltd., you requested a tariff classification ruling.

The sample submitted is a umbrella base. The base is used to support a garden-type umbrella and is made of high denisty poly- ethylene. The item in question is the square base that the umbrella is inserted into under the table. The base can be filled with sand or water to anchor the umbrella.

The applicable subheading for the umbrella base will be 6603.90.0009, Harmonized Tariff Schedule of the United States (HTS), which provides for parts, trimmings and accessories of articles of heading 6601 or 6602: Other. The rate of duty will be 7.5 percent ad valorem.

Goods classifiable under subheading 6603.90.0009, HTS, which have originated in the territory of Canada, will be entitled to a 4.5 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 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,

Jean F. Maguire
Area Director

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