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NY A82735




May 15, 1996

CLA-2-66:RR:NC:5:353 A82735

CATEGORY: CLASSIFICATION

TARIFF NO.: 6601.10.0000

Mr. William L. Davenport
Davenport Intl.
5604 Departure Drive
P.O. Box 58587
Raleigh, NC 27658

RE: The tariff classification of a garden umbrella from South Africa.

Dear Mr. Davenport:

In your letter dated April 22, 1996, on behalf of My Style LLC, you requested a tariff classification ruling.

The submitted photograph, style 56-1915996 is a garden umbrella consisting of a wood frame with an acrylic shade. You state that a garden umbrella with an aluminum frame will also be imported. You request that the umbrellas be allowed entry in HTS Chapter 94 as furniture items, however umbrellas are not included within the provision for furniture in Chapter 94. Note that umbrellas are specifically provided for in Chapter 66.

The applicable subheading for the garden umbrellas will be 6601.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for umbrellas and sun umbrellas (including walking-sticks umbrellas, garden umbrellas): Garden or similar umbrellas. The rate of duty will be 7.5 percent 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 Martin Weiss at 212-466-5881.

Sincerely,

Roger J. Silvestri
Director

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