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NY R04634

August 17, 2006

CLA-2-66:RR:E:NC:N3:351 R04634


TARIFF NO.: 6601.99.0000

Marsha Ann McCabe
Midwest Quality Gloves
P.O. Box 260
Chillicothe, MO 64601

RE: The tariff classification of a child’s umbrella from China

Dear Ms. McCabe:

In your letter dated August 15, 2006, you requested a tariff classification ruling.

You submitted a picture of a “butterfly” umbrella (Style# 454OK). You state that it is constructed of 100% polyester, with a picture of a butterfly and two “wings” standing up on top, with a frame made of aluminum and plastic. You also indicate that you plan to import the same umbrella with a frog theme (Style# 4525K). The shaft does not appear to be telescopic.

The applicable subheading for the butterfly or frog umbrella will be 6601.99.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for umbrellas and sun umbrellas (including walking stick umbrellas, and similar umbrellas): other: other. The rate of duty will be 8.2% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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