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NY 818604

February 22, 1996

CLA-2-66:RR:NC:WA:353 818604


TARIFF NO.: 6601.91.0000; 9907.66.01

Mr. Carl E. Royer
Fritz Companies, Inc.
100 Walnut Street
P.O. Box 2874
Champlain, New York 12919-2874

RE: The tariff classification of self-folding umbrella and case from China

Dear Mr. Royer:

In your letter dated January 19, 1996, received in our office on January 22, 1996, you requested a tariff classification ruling.

The merchandise at issue consists of a self-folding collapsible umbrella made of woven man-made fabric with a telescopic shaft, plastic handle and braided textile hanging loop. The umbrella will be imported as a unit with a tote/shopping bag made of matching pattern fabric which has a double reversible zippered enclosure. When full expanded the bag has two handles, and is approximately 17" in length by 14" in height. The expanded bag has a 3" zippered bottom gusset pocket which serves as a compartment for carrying the umbrella. The bag can also be folded in on itself and serve as a fitted carrying case for the umbrella and looks the same as any other telescopic umbrella in a conventional case that does not have a tote feature. You state that the article is not sold, but is in fact a give-away as part of a promotion for Reader's Digest General Books Division.

When opened to its tote bag form it looks like an unsubstantial tote bag with a compartment for the umbrella. The tote bag properties are however, merely incidental to those of the "umbrella case". While it is clear that this dual purpose article is not an "umbrella case" intended by the drafters of the tariff schedule to be classified as a part, fitting or accessory of articles of heading 6601, HTSUSA, it is also clear that the article's ancillary tote bag properties not cause the case to be classified separately.

The applicable subheading for the merchandise at issue will be 6601.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Umbrellas and sun umbrellas (including walking -stick umbrellas, garden umbrellas and similar umbrellas): Other: Having a telescopic shaft....". The rate of duty is normally 4.9 percent ad valorem. Self-folding telescopic shaft collapsible umbrellas chiefly used as protection against the rain (provided for in subheading 6601.91) have an applicable rate of duty of Free. See subheading 9907.66.01

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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