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NY A 81320

April 18, 1996

CLA-2-66:RR:NC:WA:353 A81320


TARIFF NO.: 6601.91.0000; 9907.66.01

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
New York, N.Y. 10036-8901

RE: The tariff classification of a Umbrella Safety Flashlight from China and/or Taiwan

Dear Mr. Eisen:

In your letter dated March 18, 1996, on behalf of your client Avon Products, you requested a tariff classification ruling. A sample was submitted for examination and will be returned per your request.

The submitted sample appears to be a prototype of a folding umbrella with a telescopic shaft, the handle of which will have a built in flashlight which, when activated, can illuminate the ground when the umbrella is held in an upright position.

The sample umbrella is a composite article whose components are prima facie classifiable under different headings of the tariff schedule. The headings at issue refer to part only of the materials contained in the composite good and, according to GRI 3(a), are regarded as equally specific, making resort to GRI 3(b) necessary. GRI 3(b) states that if composite goods cannot be classified in accordance with GRI 3(a), they shall be classified as if they consisted of the material or component which gives them their essential character.

The umbrella portion of the article performs the principle function of protection against the rain. The umbrella portion is the most identifiable, recognizable and marketable feature of the article and you indicate will be so marketed, advertised and sold by your client. The flashlight incorporated in the handle of the umbrella serves a minor role, its use limited to hours of the dark and at the discretion of the user. Accordingly it is the opinion of this office that the rain umbrella component imparts the essential character of the article.

The applicable subheading for the "Umbrella Safety Flashlight" 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 will be 4.9 percent ad valorem. The item at issue is also subject to subheading 9907.66.01 which provides for a duty rate of free for self-folding telescopic shaft collapsible umbrellas chiefly used as protection against the rain (provided for in subheading 6601.91)

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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