United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C82733 - NY C82794 > NY C82792

Previous Ruling Next Ruling
NY C82792





January 7, 1998

CLA-2-66:RR:NC:3:353 C82792

CATEGORY: CLASSIFICATION

TARIFF NO.: 6601.10.0000; 6603.90.8000

Ms. Rosy Curbelo
Almacenes Pitusa
Box 839
Hato Rey Station
San Juan, P.R. 00919-0839

RE: The tariff classification of an umbrella and an umbrella base from Taiwan.

Dear Ms. Curbelo:

In your letter dated November 26,1997, received in this office December 15, 1997, you requested a tariff classification ruling.

The photo copies received with your request are that of a 8' remin wood market umbrella and a cast iron umbrella base. Also attached was a photo copy of a grill brush. The request for classification of the grill brush was answered by National Import Specialist 233, Mr. Larry Mushinske.

The applicable subheading for the market umbrella will be 6601.10.0000, 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 and similar umbrellas. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the umbrella base will be 6603.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Parts, trimmings and accessories of articles of heading 6601 or 6602: Other: Other. The rate of duty will be 5.7% 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,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: