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NY E87161

September 20, 1999

CLA-2-66:RR:NC:3:353 E87161


TARIFF NO.: 6601.91.0000

Mr. Alan Woodruff
Lerner New York
460West 33rd Street
New York, NY 10001

RE: The tariff classification of an umbrella with a carrying case from China.

Dear Mr. Woodruff:

In your letter dated September 2, 1999 you requested a tariff classification ruling. The sample submitted with the ruling request will be returned to you.

The submitted sample is a Style 9901 umbrella with carrying case. The umbrella is made of nylon fabric and features a collapsible telescopic shaft. The carrying case is 100% PVC, fitted to the umbrella, and features a zipper closure and shoulder strap.

General Rule of interpretation 5(a) states: “Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of 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” The carrying case fits this description.

The applicable subheading for the Style 9901 umbrella with carrying case 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 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 212-637-7084.


Robert B. Swierupski

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