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 > 1997 NY Rulings > NY 855046 - NY 855561 > NY 855537

Previous Ruling Next Ruling
NY 855537

CLA-2-66:S:N:N3H:353 855537


TARIFF NO.: 6601.99.0000

Mr. Osar W. Nyman
The Hammerblow Corporation
2716 Chico St.
El Paso, TX 79903

RE: The tariff classification of the umbrella from Mexico.

Dear Mr. Nyman:

In your letter dated August 8, 1990, and received in this office August 20, 1990, you requested a tariff classification ruling.

The brochure and literature submitted describes and pictures two styles of umbrellas used on farm machinery and/or construction equip- ment. Styles TU50 and TU56 are used to shade and protect the operator from the elements in the atmosphere. The umbrellas have a metal shaft that mounts onto the vehicle, and the covers are a 54 inch square of textile material consisting of heavy double stitched water resistant duck fabric. Each corner of the umbrella is reinforced with leather and heavy steel grommets.

The applicable subheading for the umbrella will be 6601.99.0000, 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. The duty rate will be 8.2 percent ad valorem.

Articles classifiable under subheading 6601.99.0000, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: