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NY A86321

August 5, 1996

CLA-2-63:RR:NC:TP:349 A86321


TARIFF NO.: 6304.91.0040

Mr. James Reichert
Cost Plus Inc.
201 Clay Street
Oakland, California 94607

RE: The tariff classification of the food umbrella from Japanese fabric which is cut, sewn and assembled in Hong Kong.

Dear Mr. Reichert:

In your letter received in this office on July 29, 1996 you requested a tariff classification ruling.

The submitted sample, identified as SKU Number 28373, is an umbrella food cover. The cover is comprised of nylon knit fabric, four metal umbrella-type ribs and a plastic top with a locking pin and pull cord. The article resembles an umbrella when opened and is designed to protect food at picnics, parties and cookouts from flies and other insect pests. The nylon knit fabric, which is the material forming the protective surface of the food umbrella, constitutes the most distinctive characteristic of the article.

The applicable subheading for the food cover will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The rate of duty will be 10.4 percent ad valorem.

Your questions regarding the country of origin under the Rules of Origin for Textile and Apparel Products and the proper marking for the items submitted is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington D.C. 20229. A ruling on those matters will be issued to you from that office. The sample is being forwarded along with your request.

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 John Hansen at 212-466-5854.


Roger J. Silvestri

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