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 > 2008 NY Rulings > NY N027977 - NY N028269 > NY N028017

Previous Ruling Next Ruling
NY N028017




May 14, 2008

CLA-2-66:OT:RR:NC:N3:351

CATEGORY: CLASSIFICATION

TARIFF NO.: 6601.99.0000

Helena Cooper
Original Concepts Inc.
701 East 3rd Street
Suite 130
Los Angeles, CA 90013

RE: The tariff classification of a parasol from China

Dear Ms. Cooper:

In your letter dated April 25, 2008, you requested a tariff classification ruling.

The submitted sample is identified as a Lace Parasol (Item# 30338). The parasol measures approximately 25” in length and 25” in width when it is open. The item is constructed of 100% polyester white lace with 100% polyester woven satin bows and rosettes glued to it. The handle is made of 100% plastic and the frame is made of plastic and metal.

The applicable subheading for the parasol will be 6601.99.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for umbrellas and sun umbrellas (including walking stick umbrellas, umbrellas, garden umbrellas and similar umbrellas: Other: Other. The rate of duty will be 8.2% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The item will be returned as requested.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: