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NY C81179




October 30, 1997

CLA-2-94:RR:NC:SP:233 C81179

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.79.0015; 6601.10.0000

Ms. Sandy M. Rickert
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of a beach chair and umbrella from China.

Dear Ms. Rickert:

In your letter dated October 13, 1997, on behalf of LTD Commodities Incorporated, you requested a tariff classification ruling.

The submitted sample consists of the following items:

1. Mickey & Friends Chair, a child's folding beach chair consisting of a tubular steel frame with a 100% waterproof cotton fabric seat and back. The fabric is decorated with Disney cartoon characters. The chair measures 16" x 22" x 13-1/2" when opened and is designed to be placed on the ground.

2. Mickey Mouse Umbrella, made of multicolored nylon panels and a tubular steel pole. One panel is decorated with the cartoon character Mickey Mouse. The umbrella is 48" tall and 38" in diameter. The pole can be broken down to fit into a clear vinyl carry bag.

The Mickey & Friends Chair and the Mickey Mouse Umbrella are not considered a set. The beach chair together with the umbrella do not meet a particular need or carry out a specific activity. Each item will be classified separately in its own appropriate heading. The sample is being returned to you as requested.

The applicable subheading for the beach chair will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for other seats with metal frames: other: outdoor: with textile covered cushions or textile seating or backing material: other. The rate of duty will be 1.6% ad valorem.

The applicable subheading for the umbrella with carry bag will be 6601.10.0000, 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 7.2% ad valorem.

The merchandise is not subject to quota restraints or visa restrictions.

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 Lawrence Mushinske at 212-466-5739.

Sincerely,

Robert B. Swierupski

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