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January 26, 1999

CLA-2-66:RR:NC:3:353 D86898

CATEGORY: CLASSIFICATION

TARIFF NO.: 6601.91.0000

Ms. Colleen M. Egan
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of a golf umbrella from China.

Dear Ms. Egan:

In your letter dated December 10, received in this office January 8, 1999, you requested a classification ruling.

The submitted descriptive literature and picture is that of a golf umbrella with a telescopic shaft. The 57" umbrella has a push button feature and folds to 22" long. Included also is a fitted case with a shoulder strap.

As per GRI 5(a) “Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped fitted to contain a specific articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character.”

The applicable subheading for the golf umbrella, item #71437 and #71238 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 duty rate will be Free.

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 Kenneth Reidlinger at 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,

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