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NY 818590

February 26, 1996

CLA-2-66:RR:NC:5:353 818590


TARIFF NO.: 6601.10.0000, 6603.90.8000

Mr. Douglas Shewring
American Leisure Products Company
P.O. Box 53
Newport, RI 02840

RE: The tariff classification of sun umbrellas with umbrella bases from South Africa.

Dear Mr. Shewring:

In your letter dated January 26, 1996 you requested a tariff classification ruling.

The brochure submitted shows two garden umbrellas named "The Cabana Shade" and "The Parasol". Each has a metal stand with a cement, pebble or terrazzo base. The Cabana Shade and The Parasol consist of acrylic fabric and are treated with Teflon. The stem and ribs of the umbrella consist of hardwood.

The applicable subheading for the "The Cabana Shade" and "The Parasol" garden umbrellas will be 6601.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for umbrellas and sun umbrellas (including walking-stick umbrellas and similar umbrellas, garden or similar umbrellas): The rate of duty will be 7.5 percent ad valorem.

The applicable subheading for the umbrellas stands will be 6603.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts, trimmings and accessories of articles of 6601 or 6602: Other, other. The rate of duty will be 6.6 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.


Roger J. Silvestri

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