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HQ 089139


October 9, 1991

CLA-2 CO:R:C:T 089139 KWM

CATEGORY: CLASSIFICATION

TARIFF NO.: 6601.10.0000

Mr. R. de Wet
South African Consulate General
326 East 48th Street
New York, New York 10017

RE: Garden umbrellas; Comprehensive Anti-Apartheid Act of 1986

Dear Mr. de Wet:

This is in response to your letter of April 12, 1991, regarding the tariff classification of merchandise described as "garden umbrellas." In addition you requested our advice as to the applicability of the Comprehensive Anti-Apartheid Act of 1986 to this merchandise. Our response follows.

FACTS:

The merchandise at issue, described as a "garden umbrella", is a large sun umbrella designed to be placed in a variety of stands in a yard or on a patio to provide shade. The umbrella collapses for storage, but the shaft is not of the telescoping variety. The literature also states that the rigid pieces of the umbrella are formed from hard woods, reinforced with brass fittings. The canvas is 100 percent high tenacity acrylic or polyester. Finally, the umbrellas are available in variety of widths, and can be custom ordered in different colors.

ISSUE:

Where are the umbrellas classified under the Harmonized Tariff Schedule of the United States Annotated?

Is this merchandise subject to the Comprehensive Anti- Apartheid Act of 1986?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant Section or Chapter Notes.

We note heading 6601, HTSUSA, which provides for:

6601 Umbrellas and sun umbrellas

(including walking stick umbrellas, garden umbrellas and similar umbrellas):

The Explanatory Notes to the HTSUSA indicate that umbrellas such as those presented are provided for by the above terms. Therefore, according to GRI 1, the garden umbrellas at issue are classified in heading 6601, HTSUSA, specifically under subheading 6601.10.0000, HTSUSA, which provides for garden umbrellas.

Comprehensive Anti-Apartheid Act of 1986

The Comprehensive Anti-Apartheid Act of 1986 (Anti- Apartheid Act) served to prevent or limit the importation of specified products into the United States. At the time your inquiry was received, the Anti-Apartheid Act was in effect. However, by an Executive Order effective July 10, 1991, any import sanctions which may have been applicable to this merchandise were revoked. The subject merchandise, therefore, is no longer affected.

HOLDING:

The merchandise, garden umbrellas constructed of wood and acrylic or polyester canvas, designed for free-standing use are classified in subheading 6601.10.0000, HTSUSA. The applicable rate of duty will be 8.2 percent ad valorem.

No restrictions or sanctions related to the Comprehensive Anti-Apartheid Act of 1986 are in effect relative to this merchandise.

Sincerely,

John A. Durant, Director
Commercial Rulings Division

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