The tariff classification of baby stroller parts from Taiwan

NY 879570 November 3, 1992 CLA-2-87:S:N:N1:101-879570 CATEGORY: Classification TARIFF NO.: 8715.00.0040 Mr. Colin Thorpe Geo. S. Bush & Co., Inc. 1400 Exchange Building 821 Second Avenue Seattle, WA 98104 RE: The tariff classification of baby stroller parts from Taiwan Dear Mr. Thorpe: In your letter dated October 16, 1992, on behalf of Racing Strollers Inc., Yakima, WA, you requested a tariff classification ruling. You have submitted a sample of the imported product which is a one- piece Cordura baby seat with snaps and straps. The product is intended to be installed into a baby stroller frame (becoming the seat portion of the stroller). The applicable subheading for the one-piece Cordura baby seat (for baby strollers) will be 8715.00.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for baby carriages (including strollers) and parts thereof. The rate of duty will be 4.4 percent ad valorem. As you requested, the product will be returned to your office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport