NY a86321: The tariff classification of the food umbrella from Japanese fabric which is cut, sewn and assembled in Hong Kong.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            NY A86321

                          August 5, 1996

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

CATEGORY:  Classification

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.



                                        Sincerely,



                                        Roger J. Silvestri
                                        Director
                                        National Commodity
                                        Specialist Division